Subjects entrepreneurial activity
1. Legal regulation entrepreneurial (commercial) activity.
Government regulation economic activity.
The concept and characteristics of entrepreneurial activity and entrepreneurial legal relations.
Private and public law regulation of business activities.
Business entities, their characteristics.
2. Legal status property of participants economic relations.
Property rights: concept, content. Property types.
Forms of ownership in the Russian Federation.
Citizens' property rights and legal entities.
State and municipal property.
Limited real rights: the right of economic management and the right of operational management.
3. Organizational and legal forms of entrepreneurial activity.
The concept of a legal entity, its characteristics.
Purposes of creating legal entities.
Classification of legal entities.
Methods for creating legal entities.
Constituent documents and state registration of legal entities.
4. Legal status individual entrepreneurs.
State registration of individual entrepreneurs.
Civil legal capacity and capacity.
Loss of individual entrepreneur status.
Responsibility of individual entrepreneurs for obligations.
5. Reorganization and liquidation of legal entities.
Concept, grounds and forms of reorganization.
Concept, grounds and procedure for liquidation of legal entities.
Guarantees of creditors' rights during reorganization and liquidation of legal entities.
6. Insolvency (bankruptcy) of legal entities: concept, signs, procedures
The concept of insolvency (bankruptcy).
Signs of bankruptcy.
Legal regulation bankruptcy institute.
Bankruptcy procedures.
Peculiarity government regulation economic activity comes down to preventing a clash between the private interests of business entities, on the one hand, and the public interests of society as a whole, on the other hand.
In fact, achieving a balance of these interests is possible using various techniques and methods. To achieve this goal, it is necessary to develop a perfect mechanism legal interaction entrepreneur and society.
In this sense, the transition being carried out in the Russian economy from direct directive influence (which is characteristic of the administrative-command economic system) to indirect methods of regulation using various economic levers and incentives (for example, credit and tax benefits) is indicative.
Thus, state regulation of economic activity can combine direct and indirect methods of regulation.
The main form of direct regulation is state registration of legal entities and individual entrepreneurs (simultaneously with state registration of trade names of commercial organizations). It should be noted that obtaining a certificate of state registration allows the subject to start engaging in entrepreneurial activity. For example, entrepreneurs carrying out monetary settlements with the population, by direct instructions of the law, must register with the tax authorities cash register. Additionally, in order to develop certain areas of business, entrepreneurs register objects of patent law, means of individualizing goods, works, and services. Certain types of property (for example, an enterprise) and certain rights to property used in business activities are subject to registration.
Towards forms of direct state regulation of economic activity, in particular, include:
- fulfillment of obligations to pay taxes and non-tax payments;
- licensing individual species activities;
- the procedure for agreeing with regional executive authorities on the location of enterprises and the nature of selected types of business activities, taking into account environmental, demographic and other possible consequences;
- compliance with environmental management, sanitation and hygiene standards;
- compliance with the requirements for the formation of the cost of manufactured products, maintaining accounting, standards, certification of products and services, uniformity of measurements;
- ensuring the quality and safety of goods, works and services;
- establishing environmental management standards;
- establishment of uniform rules for maintaining and providing accounting, statistical and other information reporting;
- norms of legislation on the protection of consumer rights.
Indirect methods regulations involve the provision of preferential loans, grants, subsidies, preferential tax treatment, etc.
In all economic systems, the state regulates the economy, and its role increases with the development of scientific and technological progress, the growth of the scale of production and the deepening international division labor.
The state acts, first of all, as a power structure that establishes rules of behavior in the market for business entities and influences the conditions of activity of market entities with its mandatory government regulations. The most important task of the state in this direction is development of an effective legal framework.
Market relations involve the functioning of enterprises and organizations of various forms of ownership. Joint-stock, private and state-owned enterprises participate in competition on markets on an equal basis.
Since the market presupposes freedom of production and commercial activities, competition between producers, the dominance of any one form of ownership is excluded.
Investment activities . State regulation of the investment process is aimed both at stimulating sources of accumulation within the country and at broadly attracting foreign capital. Investment activities are reflected in relevant government policies.
One of the important areas of state regulation of the economy is labor market regulation. State regulation of employment is noticeably manifested in the development of special legislation, programs to stimulate employment and increase the number of jobs in the public sector, training and retraining of specialists. Big influence government influences the labor market social programs. They contribute to a certain stabilization of the socio-economic situation of workers and mitigate the painful shortcomings of the market mechanism. As a result, a special price element appears work force, not directly related to the functioning of the labor market and formed on non-market principles.
The given list of main directions of state regulation of the economy is not limited to this. There are other directions as well.
At the same time, it is important that all government measures to regulate economic processes were undertaken in the interests of the entire society, both to enhance the forms of activity that society needs, and to limit and suppress undesirable forms of management.
A necessary condition normal and efficient functioning of a market economy is competition between business entities, which is based on the following legal principles:
- freedom of entrepreneurial and other economic activities not prohibited by law;
- freedom of movement of goods (trade turnover) and financial resources within the territory of the state;
- equality of legal status of economic entities.
According to the current Civil Code of the Russian Federation, entrepreneurial activity is an independent activity carried out at your own risk, aimed at systematic Receiving a profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law.
Entrepreneurial activity is distinguished by a number of characteristics, which allows us to speak of entrepreneurial activity as a concept narrower than the concept of “economic activity.”
The main and mandatory features of entrepreneurial activity are:
1) independent activity;
2) the purpose of the activity is to make a profit;
3) economic risk;
4) the fact of state registration of participants.
The absence of any of the five signs means that the activity is not entrepreneurial.
1. Entrepreneurial activity can be carried out both by the owner himself and by the entity managing his property on the basis of economic management with the establishment of the limits of such management by the owner of the property.
Independence in the organization of production is complemented by commercial freedom. A business entity determines the ways and means of selling its products, selects counterparties with whom it will deal. Economic ties are secured by agreements.
An important condition for commercial freedom is free pricing. However, in economics there is no absolute freedom for producers. An entrepreneur has complete independence in the sense that there are no authorities above him issuing commands: what to do, how and how much. He is not free from the market, from its strict requirements. Therefore, we can only talk about certain limits of independence.
2. Entrepreneurial activity involves systematic profit making, which is a product of a specific human resource– entrepreneurial abilities. This work is not easy and combines Firstly taking the initiative to combine material and human factors to produce goods and services, Secondly, making extraordinary decisions on company management, labor organization and, Thirdly, introducing innovation through the production of a new type of product or radical change production process. All this gives reason to talk about entrepreneurship as a professional activity aimed at making a profit.
Having independence, organizing production in his own interests, the entrepreneur takes responsibility, within the limits determined by the organizational and legal form of the enterprise, for the result of his activities. The property liability of an entrepreneur is his obligation to suffer adverse property consequences resulting from offenses committed on his part. Its size depends on the legal form of the enterprise.
The Civil Code of the Russian Federation specifies the main subject characteristic, i.e. an indication of systematic profit generation is introduced. Isolated cases of making a profit do not constitute entrepreneurial activity. Systematicity is characterized by the duration and regularity of profit, which is determined by the professionalism of the entrepreneur. Thus, the Civil Code of the Russian Federation states that for an entrepreneur it is not so much the field of activity itself that is important, but the systematic receipt of profit.
3. A sign of entrepreneurial economic relations is economic risk. Risk constantly accompanies business and shapes a special way of thinking and behavior, the psychology of an entrepreneur. Risk is the possible adverse property consequences of an entrepreneur’s activities that are not caused by any missed opportunities on his part.
The risky nature of the activity can lead not only to bankruptcy, but also be detrimental to the property interests of citizens and organizations. The Civil Code of the Russian Federation provides for increased property liability of an entrepreneur for violation of his obligations if he does not have evidence that proper performance was impossible due to force majeure (clause 3 of Article 401 of the Civil Code of the Russian Federation). However, the above rule applies unless otherwise provided by law or agreement.
The entrepreneur is responsible for the risk with his property, but not only with it. There may also be losses that affect his status in the labor and capital markets (competitiveness, professional reputation, psychological assessment, etc.).
4. State registration participants in entrepreneurial activity - a legal fact preceding the start of entrepreneurial activity. To obtain the status of an entrepreneur, business entities must be registered in this capacity. Engaging in systematic profit-making activities without state registration entails legal liability.
Both legal entities and citizens can engage in entrepreneurial activity. Among legal entities, commercial organizations fully enjoy this right.
Entrepreneurial relations are social relations in the field of entrepreneurial activity, as well as closely related non-commercial relations, including relations with state regulation of the market economy.
These relationships are divided into two groups:
1) actual entrepreneurial relations ( horizontal relationships, i.e. entrepreneur-entrepreneur relationship);
2) non-commercial relations ( vertical relationships, i.e. relations between entrepreneur and management body).
Both groups together form economic and legal relations, a single economic and legal turnover.
The basis of horizontal (property) relations between entrepreneurs is the legal equality of the parties. Their rights and obligations arise from the contract. These relations are regulated mainly by civil law, the so-called private law regulation of business activities.
The second group includes relations, although of a non-commercial nature, but closely related to entrepreneurial ones, for example, relations in connection with the formation of an enterprise (entrepreneur), licensing, taxation, etc. This includes relations on state regulation of the economy, supporting competition and limiting monopolistic activities, legal regulation of product safety, goods and services, pricing, etc. A characteristic feature of these relations is the mandatory execution of management acts addressed to entrepreneurs, adopted within the competence of the management body. These relations are regulated mainly by the norms of administrative, tax, labor, and land law, this is the so-called public law regulation of business activities.
As Art. 23 of the Civil Code of the Russian Federation, entrepreneurial activity can be carried out by citizens without the formation of a legal entity (individual entrepreneurs), as well as legal entities.
In business relations, the main concept is “economic entity”.
Economic entity is a person carrying out entrepreneurial activities. At the same time, the concept of “economic entity” is broader than the concept of “entrepreneur”, since non-profit organizations, without being entrepreneurs, can participate in economic turnover.
Essential in understanding entrepreneurship is the norm of Part 2 of Art. 34 of the Constitution of the Russian Federation, which defines entrepreneurial activity as type of economic activity. Entrepreneurship can only be carried out within the framework of economic activity. Activities aimed at systematically generating some kind of income, but which are not economic, cannot be considered entrepreneurial.
Signs of business entities:
§ registration in accordance with the established procedure;
§ presence of legal capacity (recognized by law as the ability to have property rights and bear responsibilities);
§ the presence of separate property as a basis for business activities;
§ independent property liability for obligations.
INTRODUCTION
The textbook “Legal regulation of commercial activities” is intended for students of the Federal State Educational Institution of Higher Professional Education VSAU, studying in the specialty 080401 “Commodity science and examination of goods”. The subject of the discipline is the provisions of the current civil, business, customs, arbitration law, individual regulations governing trade, foreign economic and other commercial activities, as well as international legal acts in the field of commercial activities included in the legal system of the Russian Federation.
The sections of civil law proposed for study cover issues of regulating the legal status of individual entrepreneurs and legal entities. The training manual examines the features of contracts involving business entities and responsibilities in the field of entrepreneurship. A range of topics teaching aid dedicated to issues of legal regulation foreign economic activity, the peculiarities of foreign economic transactions, the procedure for resolving disputes between participants in foreign economic relations.
According to the authors of the manual, studying the proposed topics training course to a certain extent will contribute to the ability to apply Russian legislation regulating professional activities, in practice, will make it possible to independently protect commercial and property interests in future professional activities.
The following abbreviations are used in the text of the manual:
Civil Code of the Russian Federation - Civil Code of the Russian Federation;
Code of Administrative Offenses of the Russian Federation - Code of administrative offenses Russian Federation;
Criminal Code of the Russian Federation - Criminal Code of the Russian Federation;
GPC – Civil Procedure Code of the Russian Federation;
NK – tax code Russian Federation;
APK – Arbitration Procedure Code of the Russian Federation.
TOPIC 1. LEGAL REGULATION OF BUSINESS ACTIVITIES
The concept and main features of entrepreneurial activity. Entrepreneurial relations. Business entities. Grounds for the emergence of the right to engage in entrepreneurial activity. Areas, types and forms of entrepreneurial activity. The property basis of entrepreneurial activity. Legal status of an entrepreneur. Rights and obligations of an entrepreneur. Responsibility of the entrepreneur.
Currently in Russia, market reforms provide for the creation of a free market for goods and services, expansion and strengthening of business activities. Therefore, entrepreneurs become the main actors in the country's economy. The country's transition to a market economy took place under the most difficult conditions, which brought both moral and material losses to the population of our country. In order to restrain the elements of the market, government regulation and the creation of a special legal framework regulating relations in the field of entrepreneurship are necessary.
Over the years of reform, the legal understanding of entrepreneurship has undergone a number of changes. So, according to paragraph 1 of Art. 2 Civil Code of the Russian Federation entrepreneurial activity – This is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law.
Entrepreneurial activity is distinguished by a number of characteristics, which include the following:
1) independence;
2) the presence of a goal, which is to make a profit;
3) the systematic nature of making a profit;
4) economic risk;
5) the fact of state registration of participants.
The absence of at least one of the listed signs means that the activity is no longer entrepreneurial.
Let's take a closer look at these mandatory signs of entrepreneurship:
1. The independence of entrepreneurial activity is manifested in organizational independence. Unlike an employee who is obliged to obey the internal rules established by the employer labor regulations, i.e. follow the orders of the employer, observe the working hours and rest hours, comply with labor standards, etc., the entrepreneur in the sphere of his business has no other power over himself other than his own. He is his own boss, he decides what and when to do, what products to produce and how to sell them. In this regard, the entrepreneur does not depend on government agencies, nor from other persons. No one has the right to dictate and impose their will on him, but no one is obliged to assist him. The employer is obliged to provide the employee with work, tools, etc., and create proper working conditions. Entrepreneurial activity can be carried out both by the owner himself and by the entity managing his property on the right of economic management. Independence in organizing production is complemented by commercial freedom. A business entity independently determines the ways and means of selling its products. An important condition for commercial freedom is free pricing. However, there is no absolute freedom of producers in economics. The independence of the manufacturer is manifested in the fact that there is no authority above him that determines what to do and in what quantities. But an entrepreneur depends on the market, which dictates its own rules.
2. The main goal of entrepreneurial activity is to obtain income that would exceed the expenses incurred in connection with the implementation of this activity (production costs). In the very general view the sum of the difference between the income received and production costs constitutes profit. Moreover, both profit and loss are calculated for a certain period and from all sales as a whole. Therefore, the loss from the sale of one product is covered by the profit from the sale of other goods, or vice versa. To qualify an activity as entrepreneurial, it is not necessary that as a result of its implementation only profit is actually received; what is important is the goal, the direction of the person’s will to make a profit. Entrepreneurial activity is aimed at generating profit, which is the product of a specific human resource - entrepreneurial abilities. Such work is not easy and requires, firstly, the presence of initiative to combine material and human factors, and secondly, the adoption of extraordinary decisions on the management of production and activities. Therefore, entrepreneurship is professional activity aimed at making a profit. At the same time, the entrepreneur takes responsibility for the results of his activities.
3. Systematic profit-making is one of the most important features, therefore isolated cases of profit-making do not constitute entrepreneurship. At the same time, the Civil Code of the Russian Federation states that for an entrepreneur it is not so much the field of activity itself that is important, but the systematic receipt of profit. In addition, activity aimed at systematically generating profit is considered entrepreneurial, i.e. carried out in the form of a trade, as a more or less constant source of income for the entrepreneur. Therefore, entrepreneurial activity aimed at making a one-time profit is not considered entrepreneurial activity.
4. Economic risk is the possible adverse property consequences of an entrepreneur’s activities. At the same time, the risk can not only lead to bankruptcy of the entrepreneur, but also be detrimental to the property interests of citizens and organizations. This is a feature contained in the definition of entrepreneurial activity. It consists in the fact that this activity carried out by the entrepreneur at his own risk. Due to various circumstances beyond the will of the entrepreneur, his commercial settlements may not be justified, and at best he will not receive the planned profit, at worst he will go bankrupt. The burden of such consequences lies with the entrepreneur himself.
5. State registration is a legal fact preceding the start of business activity. To obtain status, a business entity must be registered (recognized by the state) as such. Legal liability is provided for systematically making profit from one’s activities without state registration. Entrepreneurship can be carried out by both citizens and organizations. Commercial organizations fully enjoy this right, but even they must obtain additional permission to engage in certain activities - a license (transport, legal, medical, etc.). A state monopoly is established for certain types of activities (production and trade in weapons). A person who intends to independently, at his own risk, carry out activities aimed at making a profit must register as an entrepreneur. Otherwise, his activities will be considered illegal. But when concluding commercial transactions, the lack of registration is not an obstacle to recognizing them as such. The rules governing business activities will be applied to such transactions (Article 23 of the Civil Code of the Russian Federation).
Entrepreneurial relations are social relations in the field of entrepreneurial activity, as well as closely related non-commercial relations, including relations with state regulation of the market economy.
These relationships are divided into two groups:
1) entrepreneurial relations themselves (entrepreneur-entrepreneur) – horizontal;
2) non-commercial relations (entrepreneur – management body) – vertical.
The basis of horizontal (property) relations is the legal equality of the parties. Their rights and obligations, as a rule, arise from the contract.
The second group includes relations, although of a non-commercial nature, but closely related to entrepreneurial ones (for example, related to the formation of an enterprise, licensing, etc.). This group of relations includes relations on state regulation of the economy, on supporting competition and limiting monopolistic activities, legal regulation of the quality of products, goods, works and services, pricing, etc. characteristic feature is the mandatory execution by business entities of management acts adopted within the competence of such a body and addressed to these entities.
A feature of entrepreneurial relations is their subject composition. Business entity is any person whose activities are aimed at generating income, and whose legal status is regulated by the rules of business law.
Business entities differ depending on the role they perform in the economy. The most common entities are commercial organizations and individual entrepreneurs. In addition, non-profit organizations also belong to business entities. Although their goal is to conduct non-profit activities, but they can, in order to achieve the goals for which they were created, engage in entrepreneurial activities. Business entities include members of management bodies and managers of commercial organizations. They directly carry out entrepreneurial functions. There are also groups of other business entities:
Branches, representative offices, other structures of commercial divisions of commercial organizations;
Industrial and economic complexes (financial and industrial groups, holdings, simple partnerships and other associations of entrepreneurs without forming a legal entity);
Commodity and stock exchanges;
Investment funds;
Non-state pension funds;
Self-regulating organizations and other associations of entrepreneurs;
Authorities and local government.
The right to engage in entrepreneurial activity is one of the fundamental constitutional rights and freedoms of man and citizen. The Constitution of the Russian Federation enshrines the right of every citizen to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law. Free exercise of business activity is an element of the constitutional principle economic freedom.
Every citizen has the right to choose any method of carrying out economic activity. A person can carry out entrepreneurial activities as an employee or an individual entrepreneur, at the same time be an individual entrepreneur and an employee, or participate in the activities of a commercial organization. But at the same time, the law limits in certain cases and procedures freedom of enterprise in order to protect the constitutional system, morality, protect human health and life, state security, protect environment, protection of cultural property, etc. Such restrictions include:
The business entity has legal personality;
Availability of state registration of business entities;
Obtaining a special permit (license) to carry out certain types of activities.
The right to engage in entrepreneurship includes freedom to choose the sphere, type and form of entrepreneurship . Among areas of business activity differentiate production, commerce (trade) or provision of services. By types of entrepreneurial activity differs by banking, insurance, stock exchange, production of a certain type of product, etc. By forms of entrepreneurship allocate individual and collective entrepreneurial activity(a citizen can either independently carry out entrepreneurial activities on an individual basis or through participation in a commercial organization).
The right to engage in entrepreneurship is an integral part of a citizen’s legal capacity: according to the law, only a legally capable citizen can independently engage in entrepreneurship.
To carry out entrepreneurial activities, an entrepreneur must have a certain property, and one of the conditions for recognition of an organization as a legal entity is the presence of separate property, which is under the right of ownership, under the economic control or operational management of the organization.
According to legal grounds, property is divided into:
Movable and immovable;
Negotiable, limited negotiable and withdrawn from circulation.
According to economic characteristics, property is divided into:
Basic and working capital;
Property for production and non-production purposes;
Tangible and intangible assets;
Funds for various purposes.
To form property for the purpose of conducting business, entrepreneurs can acquire property into ownership or for temporary possession and use. Property is acquired during the formation of the authorized (share) capital (for example, when creating a partnership) and on other grounds provided by law.
The property of an entrepreneur includes all types of property intended for his activities (land plots, buildings, structures, equipment, inventory, raw materials, products, rights to a company name, trademarks, etc.). The property rights of an enterprise are secured by securities that certify certain property rights of its owners. Special types of property are money and foreign currency.
Legal status of an entrepreneur forms a set of rights and obligations that constitute the content of business relations. Entrepreneur's right is an expression in a specific legal norm of the principle of freedom of enterprise by assigning the right to a specific subject.
1) the right to perform one’s own actions;
2) the right to demand the fulfillment of duties and obligations by other persons in their own interests;
3) the ability of entrepreneurs to protect their interests.
Every entrepreneur is provided with equal opportunities to conduct business and the same legal status, regardless of place of registration or place of residence. Individual entrepreneurs can choose any place of residence, and the founders of a commercial organization can choose any location of the legal entity they create. In accordance with the principle of freedom of economic activity, an entrepreneur has the right to independently and independently set prices for goods and services, except for those regulated by the state (natural monopolies).
Commercial organizations can carry out any type of activity. Entrepreneurs have the right to own property, including land, other Natural resources, cash etc. Every entrepreneur has the right of free access to any market for a particular product. The rights of entrepreneurs may be limited by federal laws.
TO entrepreneurs' rights relate:
The right to create legal entities;
The right to own property, other property and non-property rights;
The right to make transactions that do not contradict the law;
The right to participate in obligations;
Entrepreneur's obligation- this is a measure of restriction of his economic freedom, a condition for the legality of the behavior of an entrepreneur and is established through legal requirements or legal prohibitions.
The obligations of an entrepreneur are regulated by civil law and are an element of civil law relations. They are established in relation to society, to consumers, to employees, competitors, entrepreneurs - the other party in the transaction.
Responsibilities of an entrepreneur can be divided into several groups, depending on the stages of entrepreneurial activity:
1) preparation for entrepreneurial activity. During this stage, state registration occurs, the entrepreneur receives licenses, approvals, permits, etc. He carries out the preparation of forms and ledgers, financial and statistical reporting, is registered for tax purposes. At this stage, the formation of a production base also occurs;
2) production of goods and provision of services. At this stage, the entrepreneur’s responsibilities include compliance with legislation, transaction obligations, etc.;
3) formation of the results of entrepreneurial activity and disposal of them. At this stage, the responsibilities of the entrepreneur include:
Payment of taxes to budgets of various levels;
Payment of mandatory payments to extra-budgetary funds;
Filing tax returns, tax reports and balance sheets;
Presentation of statistical information.
Entrepreneur's responsibility is established in order to encourage entrepreneurs to comply with established procedures, standards and rules, to punish entrepreneurs for failure to comply with their duties, to prevent violations, and to ensure the restoration of violated rights.
The responsibility of the entrepreneur is expressed by a sanction that is applied to the offender in the form of imposition on him additional responsibilities(payment of a fine, penalty, damages, etc.) and deprivation of his rights, which entails negative consequences for him. Deprivation of rights is expressed in the seizure of property for the benefit of the state, deprivation of ownership of property, and the limitation or termination of the legal personality of an entrepreneur. Such measures include:
· liquidation of a legal entity by court decision in the event of carrying out activities:
Without a license;
Prohibited by law;
Repeated or gross violations of the law;
· reorganization of a legal entity by decision of government bodies or by court decision;
· suspension of the activities of a legal entity or individual entrepreneur;
· revocation of a license by a court decision (if the entrepreneur violated licensing requirements, as well as if these violations entailed a violation of the rights, legitimate interests of citizens, or damage to their health;
· application of criminal punishment in the form of deprivation of the right to engage in certain activities or hold certain positions;
· restriction of business activities or individual operations.
Responsibility arises only if there is a set of legal facts that determine the elements of the offense - illegality (illegality) of the behavior of the entrepreneur, violation of public interests, a causal connection between them, and the guilt of the violator.
TOPIC 2. SOURCES OF BUSINESS REGULATION
Business law: subject and methods of legal regulation. Principles of business law. Legal regulation of business activities. Kinds legal sources. Civil legislation and its system. Effect of civil legislation. Application of civil legislation. The relationship between business law and other branches of law.
If labor relations are regulated by regulations labor legislation, then with entrepreneurial activity the situation is more complicated. For a long time in our state, entrepreneurial activity was not only not regulated by the state, but was also directly prohibited; in the Criminal Code of the RSFSR of 1960, engaging in it was strictly punished (for example, speculation) by imprisonment for up to 10 years with confiscation of property. Only in the second half of the 1980s did the law, for the first time, and then within very limited limits, allow citizens to engage in entrepreneurial activity based on their personal labor, which was called individual labor activity. Currently, the state not only recognizes the right of citizens and private organizations to engage in business, including with the involvement of hired labor, but also encourages it.
Business law is an integral component of the Russian legal system, as it regulates relations related to the market economy. A feature of business law is that it is formed from the norms of various branches of law - constitutional, civil, labor, financial, administrative, criminal, tax, etc.
Business law of the Russian Federation – a set of norms of various branches of Russian law regulating social relations in the field of entrepreneurial activity.
At the same time, the norms of business law establish:
Legal requirements for entrepreneurs and other participants in business relations;
Basic rules of entrepreneurship;
Legal liability for non-compliance with established rules.
Through the norms of business law, the state creates favorable conditions for entrepreneurship, develops market relations, contributes to the creation of such market structures like stock exchanges, banks, trading houses, etc.
Under subject of legal regulation refers to the range of social relations that are regulated by this branch of law. Subject of business law, therefore, are social relations in the field of entrepreneurial activity and related non-commercial relations. Such relations form economic and legal relations and a single economic and legal turnover.
Under method of legal regulation is understood as a set of techniques and methods of legal influence on social relations. The methods of business law include the following methods:
Mandatory regulations (establishes the rights and obligations of subjects of business relations);
Autonomous decisions, autonomy of will of the parties to legal relations (i.e. the rights and obligations of participants in business activities are established by mutual agreement);
Coordination (the subject of business law resolves the issues that arise independently, and when entering into a legal relationship - in agreement with its other participant);
Prohibitions.
Principles of business law– these are the fundamental principles that determine the legal norms of business law. These include:
1) The principle of freedom of entrepreneurial activity (enshrined in Article 34 of the Constitution of the Russian Federation - “everyone has the right to freely use their abilities and property for entrepreneurial activity and other economic activities not prohibited by law.” But freedom of enterprise can be limited by federal laws in the interests of society. Freedom of entrepreneurship is also limited by licensing of certain types of economic activities.
2) The principle of recognition of the diversity of forms of ownership, legal equality of forms of ownership and their equal protection. According to this principle, legislation cannot establish any privileges or restrictions for business entities. All subjects are provided with equal protection of their rights.
3) The principle of a single economic space. This principle establishes the consolidation in the Constitution of “free movement of goods, services and financial resources” throughout the territory of the Russian Federation. In accordance with this principle, it is not allowed to establish on the territory of the Russian Federation customs borders, duties, fees or other obstacles to the free movement of these objects.
4) The principle of maintaining competition and preventing economic activities aimed at monopolization and unfair competition. Compliance with this principle is necessary for the development of a market economy and the implementation of business activities.
5) The principle of state regulation of business activities. It is carried out in various forms and methods, which are determined by political conditions, the level of economic, social development and other factors.
6) The principle of legality. In accordance with this principle, entrepreneurial activity must be carried out in strict compliance with the requirements of the law, and the state must ensure the legality of legal acts, the legality of the activities of government bodies that regulate entrepreneurship.
Constitutional guarantees of entrepreneurship are of particular importance in such regulation. According to the Constitution of the Russian Federation (Article 34), everyone has the right to freely use their abilities and property for business activities and other economic activities not prohibited by law. In addition, recognizing the right of private property, including land and other natural resources, the Constitution defines the most important economic guarantee of entrepreneurial activity.
Special meaning V modern Russia acquires legal regulation of business activities, which is carried out through the use of various legal sources.
A legal source is a method of establishing legal norms. Legal sources of business law fix legal rules that regulate relations between entrepreneurs. The following legal sources of business law are in effect in the Russian Federation:
1. The main source is the Constitution of the Russian Federation, which has the highest legal force, direct effect and is applied throughout the territory of our state. All laws and regulations must not contradict it. The Constitution of the Russian Federation establishes the constitutional foundations of entrepreneurship and constitutional restrictions. Business law is within the jurisdiction of the Russian Federation and ensures uniform legal regulation of business activities throughout the Russian Federation.
2. One of the sources is the Civil Code of the Russian Federation, which regulates not only civil legal relations, but also business ones. The Civil Code reveals the concept of entrepreneurship, the organizational and legal forms of its implementation, the concept of the legal regime of the property of entrepreneurs, and the concept of contracts.
3. A significant place among the sources of business law is occupied by federal laws about entrepreneurial activity. They are classified into laws:
Regulating the general condition of a certain type of market;
Establishing the legal status of a business entity;
Regulating certain types of business activities;
Establishing the legal status of individual market entities;
Establishing requirements for entrepreneurial activity.
4. By-laws play a major role in regulating entrepreneurship, which should not contradict the Constitution and federal laws. These are Presidential Decrees, Government Decrees, and regulatory acts of federal executive authorities.
5. When regulating business legal relations, the regulatory legal acts of the USSR continue to apply.
6. In a number of cases, along with federal sources of law, acts of constituent entities of the Russian Federation may also apply.
7. Legal acts in the field of entrepreneurship can also be issued by local government bodies (in the sphere of regulating the right of ownership of the property fund belonging to them).
8. Local acts that are created by business entities themselves also play an important role (Charter, regulations, memorandum of association etc.), they may establish a trade secret regime.
9. Customs are also sources of business law business turnover. In Art. 5 of the Civil Code of the Russian Federation states that this is “an established and widely applied rule of conduct, not provided for by law, regardless of whether it is recorded in any document.” Business customs are applied along with legislation when there are gaps in it, but not in spite of it. The legal significance of customs is that in their application they come after regulations and agreements.
10. An integral part of the legal sources of business law are generally recognized principles and norms of international law, as well as international bilateral and multilateral treaties of the Russian Federation.
The main role in regulating entrepreneurship belongs to the norms of civil and administrative law. Civil law consolidates the legal status of individual entrepreneurs and legal entities in property circulation, regulates property relations and contractual relations.
Civil law governs business activities in the following areas:
Determines the organizational and legal forms of entrepreneurial activity (there are two such forms - entrepreneurship without the formation of a legal entity (individual entrepreneurship) and entrepreneurship with the formation of a legal entity);
Regulates the procedure for the creation and termination of legal entities, establishes the bankruptcy procedure for entrepreneurs;
Regulates “internal” relations in commercial organizations, i.e. relations between the participants of the organization, as well as between the participants and the organization itself ( corporate law);
Protects means that individualize business participants, their goods, works, services, brand names, trademarks, service marks, etc.;
Regulation and protection of property relations and relations derived from it ( real right);
Regulates and protects contractual relationships that entrepreneurs enter into when carrying out their activities (contract law);
Establishes the grounds, forms and amount of property liability of entrepreneurs for civil torts committed by them in the process of carrying out entrepreneurial activities.
The norms of civil legislation are concentrated in the Civil Code of the Russian Federation, which has priority among the regulations governing civil relations. In addition, the norms of civil legislation include federal laws (FL), decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, regulations of executive authorities at the federal level (ministries and departments). In accordance with the Constitution of the Russian Federation, civil legislation is under the exclusive jurisdiction of the Russian Federation. This means that the subjects of the Russian Federation and municipalities cannot adopt acts containing civil law norms. In addition to normative sources, in this area of public relations, business customs are used, i.e., established and widely used rules of behavior in any area of business activity that are not provided for by law, but are recognized by the state. Business customs are applied in such areas as banking and insurance, as well as shipping.
Under civil law system is understood as a set of normative legal acts containing norms of civil law.
Depending on their legal force, all acts included in the civil legislation system are divided into:
a) acts that have the highest legal force - laws;
b) acts of a subordinate nature - decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation;
c) by-laws issued by other federal executive bodies - acts of federal ministries and departments.
Acts related to the civil legislation system are also classified on the basis of other criteria, in particular depending on the volume and nature of the civil law norms contained in them. Based this criterion acts that are of a purely civil law nature are distinguished, such as, for example, the Civil Code of the Russian Federation, and complex regulatory legal acts that, along with civil law norms, also contain norms of other branches of law. An example of this kind of act is the Housing Code of the Russian Federation, which contains both civil law norms and administrative law norms.
It is a set of legal norms regulating business relations and others closely related to them, including non-commercial relations, as well as relations on state regulation of the economy in order to ensure the interests of the state and society.
The subject of business law is public relations regulated by the norms of business law.
Methods of legal regulation
Method is a way of influencing social relations.
Business law provides for two possible way impacts:
- civil law (based on equality of parties, on economic regulatory instruments)
- administrative-legal (based on the nervous position of the parties - from relations of power and subordination)
- Autonomous decision method - coordination method. With this method, the subject of business law independently resolves this or that issue, and when entering into legal relations, he does this in agreement with its other participants.
- In the process of state regulation of entrepreneurial activity, mandatory method. With this method, one party to the legal relationship gives the other an order that must be followed.
- Recommendation method. When applying it, one side of the legal relationship gives a recommendation on the procedure for conducting business activities.
- Method of prohibitions. It is used when prohibitions are established to prevent certain actions by business entities.
Basics of Entrepreneurship
In any economic system, the production of goods and services is carried out by many enterprises. However, only in a market economy does an enterprise (firm) act as an independently operating entity.
Entrepreneurial activity can be defined as a special kind of activity involving the combination and organization of factors of production (resources) for the production of material goods or services in order to realize the entrepreneur’s own interests.
Entrepreneurial activity- this is an initiative, independent activity of citizens aimed at receiving and carried out on their own behalf or on behalf of.
The following features follow from the concept of “entrepreneurial activity”:
- independent activity of capable citizens;
- proactive activities aimed at realizing one’s abilities;
- risky nature of entrepreneurship;
- a long process aimed at systematically making a profit;
- legal activities carried out by both individuals and legal entities for the purpose of producing goods, selling them to other market entities, performing work and providing services.
Business entities:
- citizens of the Russian Federation;
- citizens of foreign countries;
- association of citizens (collective entrepreneurs). The status of an entrepreneur is acquired after state registration of a legal entity or individual. Without registration, business activities cannot be carried out.
Entrepreneurial activity can be carried out with education or. carried out by a citizen - an individual entrepreneur who has passed state registration.
The goals and interests of a particular entrepreneur can be very different:- self-realization,
- obtaining high and constant income,
- market conquest,
- survival in long term etc.
However, in microeconomics it is customary to assume that the main motive of entrepreneurial activity is to obtain maximum profit (just as when analyzing consumer behavior we proceeded from the latter’s desire to maximize satisfaction (utility) from the consumption of goods available to him).
Among the most serious arguments in favor of profit maximization as the main goal of business are the following:- Profit is a universal measure of business performance and very few firms have the luxury of taking actions that reduce profits. In most cases, the influence of other goals on firm behavior is relatively small.
- Fierce competition in which only the most survive efficient enterprises, also forces firms to strive to maximize their profits.
- The profit maximization assumption allows us to successfully explain and predict the behavior of individual firms, as well as the dynamics of the prices and production volumes they use.
Choosing a form of business organization
Organizational and legal form
Organizational and legal form of a legal entity- this is a set of specific characteristics that objectively stand out in the system of general characteristics of a legal entity and significantly distinguish this group from all others.
Organizationally legal form Each class of legal entities is divided into groups.
Commercial organizations can be created exclusively in the following forms: business societies, state and municipal unitary enterprises.
Non-profit organizations can be created in the following forms: consumer cooperatives; public and religious associations; owner-financed institutions; charitable foundations and in other legally permitted forms.
Principles of business law
Entrepreneurial activities of the Russian state are carried out in accordance with the principles enshrined in the Constitution of the Russian Federation and Article 1 of the Civil Code of the Russian Federation.
At the same time, the legal regulation of business relations is based on other principles, namely:- freedom of entrepreneurship
- legal equality of different forms of ownership
- freedom of competition and restriction of monopolistic activities
- legality in business activities.
- state regulation of PD.
Article 1. Civil Code of the Russian Federation Basic principles of civil legislation
- Civil legislation is based on the recognition of equality of participants relations regulated by it, inviolability of property, freedom of contract, the inadmissibility of arbitrary interference by anyone in private affairs, the need for the unhindered exercise of civil rights, ensuring the restoration of violated rights, and their judicial protection.
- Citizens ( individuals) and legal entities acquire and exercise their civil rights of their own will and in their own interest. They are free to establish their rights and obligations on the basis of the contract and to determine any terms of the contract that do not contradict the law.
Civil rights may be limited on the basis of federal law and only to the extent necessary in order to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons, to ensure the defense of the country and the security of the state.- Products, services and financial resources move freely throughout the Russian Federation.
Restrictions on the movement of goods and services may be introduced in accordance with federal law if this is necessary to ensure safety, protect the life and health of people, protect nature and cultural values.
Business law as an academic discipline
The study of business law as an academic discipline consists of teaching the basics of the legal mechanism for regulating entrepreneurial activity as a complex of property relations: its subjects, objects, the grounds for its occurrence, the exercise of rights; contractual obligations in business activities; protection of rights, etc., as well as in developing skills in applying legislation when deciding legal issues arising in the activities of entrepreneurs.
Business law as academic discipline reflects the main aspects of legal regulation of both business activities and the activities of entrepreneurs.
The concept of business legislation
Legislation on business activities is legal acts of various government bodies that contain legal norms for regulating business activities. Depending on the legal force of acts containing legal norms, sources of business law are divided into four large groups: laws, acts of federal bodies government controlled, acts of state executive authorities, acts executive bodies subjects of the Russian Federation.
Types of acts containing norms of business law
Law- a normative act adopted by a representative body state power Russian Federation or its subjects. According to the current legislation, a distinction is made between federal constitutional laws, federal laws, and laws of the constituent entities of the Federation.
Federal constitutional law- a normative act adopted by the Federal Assembly in compliance with the procedure established by the Constitution, introducing amendments and additions to the Constitution of the Russian Federation, as well as a law the adoption of which is specifically provided for in the Russian Federation.
the federal law- a normative act adopted by the Federal Assembly on all other issues that should be regulated by laws. Federal law cannot contradict constitutional laws.
Law of the subjects of the Russian Federation— a normative act adopted by the highest representative body of a subject of the Federation.
Acts of federal government bodies include presidential decrees and government regulations.
Acts of federal executive authorities are normative acts adopted by ministries and departments and mandatory for use by enterprises and citizens. Ministries and departments, other bodies and institutions have the right to issue regulations within the limits and cases provided for by federal laws, presidential decrees and decrees of the government of the Russian Federation.
Normative acts are also acts of legislative and executive bodies of the constituent entities of the Russian Federation.
Resolutions of the Presidium (Plenum) and letters of the Supreme Arbitration Court of the Russian Federation commenting on and explaining the application of regulations are of great importance. Resolutions and decisions of judicial bodies are called “judicial practice”.
Regulatory legal acts of a lower level are applied provided that its norms do not contradict acts of a higher level and the latter do not contain rules governing these civil legal public relations.
Business customs are applied in the field of entrepreneurial activity. A business custom is a rule of behavior that has been established and widely applied in any area (business activity), not provided for by law, regardless of whether it is recorded in any document. Only those business customs that contradict mandatory provisions of legislation or agreements for entrepreneurs are not subject to application.
Along with internal laws and other legal acts, the sources of business law are generally recognized principles and norms of international law, such as, for example, freedom of trade, etc., as well as international treaties of the Russian Federation, which are integral part legal system Russia. International treaties apply directly to relations regulated by civil law, except in cases where their application requires publication Russian act. If an international treaty of the Russian Federation establishes rules other than those provided for by civil law, then the rules of the international treaty apply.
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CHAPTER 1. LEGAL REGULATION OF BUSINESS ACTIVITIES IN THE FIELD OF PRODUCTION OF GOODS
1. GENERAL PROVISIONS ABOUT THE ORGANIZATION AND IMPLEMENTATION OF ENTREPRENEURSHIP IN INDUSTRY
2. PLANNING INDUSTRIAL PRODUCTION
3. LEGAL FORMS FOR SALE OF GOODS
1. GENERAL PROVISIONS ABOUT THE ORGANIZATION AND IMPLEMENTATION OF ENTREPRENEURSHIP IN INDUSTRY
In accordance with current legislation, the process of production and economic activity is an independent entrepreneurial activity, carried out at one’s own peril and risk, aimed at systematically obtaining profit from the use of property (Article 2 of the Civil Code of the Russian Federation). The regulation of relations between participants in entrepreneurial activities is based on the inviolability and equality of rights to the protection of all forms of property, equality before the law and among themselves of all organizational and legal forms of entrepreneurship, and on limiting state intervention in the economic activities of entrepreneurs.
At the same time, despite the wide independence and independence from each other and from state authorities and local self-government, the state cannot leave the national economy without regulating entrepreneurship. The need for state regulation is explained, first of all, by the fact that in the process of managing and carrying out business activities, the interests of entrepreneurs, commodity producers, the state and society, as well as labor collectives, workers, and consumers intersect. In this case, it must be accepted optimal solutions, ensuring the interests of all participants in the process of production and economic activity. However, private property, which is predominant in a market economy, the equality of participants in civil transactions declared by law and other institutions of a market economy require establishing the limits of reasonable intervention of legal regulators in business activities. At the same time, it is necessary to create conditions of interest in entrepreneurial interest, ensured by progressive taxes that do not suppress, but intensify entrepreneurial activity. On the other hand, the state must establish reasonable requirements for the rules of environmental management, sanitation, standardization, and pricing that ensure the interests of society.
Issues of state regulation of business activities as a whole are discussed in the first book. Now we have to consider the features of legal regulation of industry and economic activities for the production of goods.
Industry is the leading sector of the economy of our country. In pre-reform Russia and at present, the legal regulation of production and economic activity is given the main place in legislation: in the absence of a general legislative act, many economic legal acts in the Soviet state were developed in relation to the requirements of industrial management, and then they extended to other industries National economy. In Russia with a new economic system legislator in the Civil Code, which regulates business relations, greatest number norms devoted to the regulation of obligations arising in production and economic activities. Directly or indirectly, Chapters 4,5,30, 34 of the Civil Code of the Russian Federation are devoted to this industry. It is this codified law that enshrines the most important principles of legal regulation of the activities of organizations and enterprises: from determining their legal status and economic competence to the procedure for implementing this competence, that is, carrying out specific production and economic activities. Economic activity for the production of goods in any country is the determining sector of the national economy. And it is impossible to justify authors who forget about this originally original industry, which allows trade, stock exchange, banking, construction, transport, etc. to exist. After all, in order to trade, to engage in trade as a trade, you must have an object of trade, a commodity. Yes, a product can be purchased from another merchant, but it must be produced, at least outside the economy of a given country. Products can only be manufactured in the depths of business structures, at industrial enterprises.
In V. Dahl's Explanatory Dictionary we find the following explanation of “industry”. I make a living, make a living - get bread and everything you need, do something as a means of life. Industry - all activities that provide means of life and wealth. G.F. Shershenevich pointed out: “Fishing should be understood as an activity aimed at acquiring material resources through constant occupation.” The enterprise is the main, primary link of the economic mechanism. It independently and freely plans its activities, determines development prospects based on the demand for manufactured products, competition, ensuring the production and social development of the enterprise, satisfying the interests of owners and the income of employees.
In a market economy, there is no need to maintain a huge administrative apparatus. Instead of numerous industrial ministries of the Soviet state, only one has been created and operates in Russia - the Ministry of Industry. Realizing its functions, it contacts directly with industrial enterprises, according to a two-tier system, without intermediate authorities. Civil legislation does not prohibit enterprises from uniting into unions, holdings, etc. However, such associations are created on a voluntary basis and not for management, but to coordinate their business activities, to represent and protect common property interests (Article 121 of the Civil Code of the Russian Federation).
Essay
Legal regulation of business activities
Introduction
1. Legal regulation of business activities in the Russian Federation
1.1 Concept and characteristics of entrepreneurial activity
1.2 Legal regulation of business activities
1.3 Concept, subject, method, system and sources of civil law
2. Business contracts. Main types and features
2.1 Principles and procedure for concluding business contracts
Conclusion
Bibliography
Introduction
Entrepreneurial activity and the social relations that arise in connection with its implementation.
The function of such regulation is performed by the norms of a wide variety of branches of law: constitutional, international, civil, administrative, labor, financial, environmental, land, etc. The set of such norms related to the regulation of entrepreneurship is often combined under the general name “business law” (economic law ).
Of particular importance in such regulation are the constitutional guarantees of entrepreneurship. According to the Constitution of the Russian Federation (Article 34), everyone has the right to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law. Thus, at the constitutional level, a necessary prerequisite for free enterprise is established - the universal entrepreneurial legal capacity of citizens. In addition, recognizing the right of private property, including land and other natural resources, the Constitution of the Russian Federation enshrines the most important economic guarantee of entrepreneurial activity (Articles 35, 36).
And yet, the main role in regulating entrepreneurship belongs to the norms of civil and administrative law. Civil law determines the legal status of individual entrepreneurs and legal entities in property circulation, regulates property relations and contractual relations. The norms of administrative law establish the procedure for state registration of business entities, the procedure for licensing certain types of business activities, etc. At the same time, civil law is the basis for private law regulation of business activities, and administrative law is the basis for public law. The leading role in the mechanism of legal regulation of entrepreneurship belongs to the norms of private law, and primarily civil law.
This is not surprising if we recall the characteristics that characterize entrepreneurial activity: organizational and economic independence, initiative, implementation at one’s own risk, and focus on making a profit.
The relevance of the topic is the change in economic relations in Russia, the emergence of diverse forms of ownership, and the development of entrepreneurial activity. All this influenced the formation of legislation, including the system of state regulation in the field of production of products, works, services, and their quality. IN given time The process of reforming the legislative system in the field of legal regulation is actively underway.
The purpose of the work is to determine the main directions for the development of the fundamentals of legal regulation in the field of production and sales of products and related processes.
In accordance with the goal, the following tasks were solved:
The concept and signs of entrepreneurial activity are considered;
The legal regulation of business activities in the Russian Federation is considered;
The concept of a business contract is considered;
The main types and features of business contracts are indicated.
The principles and procedure for concluding business contracts are considered.
1. Legal regulation of business activities in the Russian Federation
1.1 Pconcept and signs of entrepreneurial activity
In the conditions of the free market of goods, works and services emerging in Russia, the scope of entrepreneurial activity is expanding. Entrepreneurial activity is understood as independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by citizens and legal entities registered as entrepreneurs in the prescribed manner.
This definition reflects six characteristics of entrepreneurial activity:
Her independent character;
Implementation at your own risk, i.e. under the entrepreneurs’ own responsibility;
The purpose of the activity is to make a profit;
Sources of profit - use of property, sale of goods, performance of work or provision of services;
The systematic nature of making a profit;
Fact of state registration of business participants.
The absence of any of the first five signs means that the activity is not entrepreneurial. To qualify an activity as entrepreneurial, a sixth (formal) characteristic is also necessary. However, in some cases, an activity may be recognized as entrepreneurial even in the absence of formal registration of the entrepreneur. A citizen who carries out entrepreneurial activities without registration as an individual entrepreneur does not have the right to refer to the transactions concluded by him on the fact that he is not an entrepreneur.
Knowledge of all legal, i.e., based on the formula of the law, signs of entrepreneurial activity is necessary even if there is state registration of an entrepreneur, since it can be carried out in violation of the law. In some cases, persons who are unable to independently carry out such activities (incompetent), bear independent property liability, or do not have the goal of systematically generating profit are registered as entrepreneurs. In such cases, the registration may be declared invalid by the court, and if the violations of the law committed during the creation of the legal entity are of an irreparable nature, it may be liquidated.
1.2 Legal regulation of business activities
It is necessary to distinguish between entrepreneurial activities and the activities of entrepreneurs. Entrepreneurs not only enter into contracts and are responsible for their violation, but also attract employees, pay taxes, customs duties, bear administrative and even criminal liability for committing illegal acts. The activities of entrepreneurs can be neither a privilege nor a burden of any one branch of law, nor of some comprehensive “entrepreneurial code.” It is regulated and protected by the norms of all branches of law - both private (civil, labor, etc.) and public (administrative, financial, etc.).
Multi-sectoral rules on the activities of entrepreneurs are provided for, for example, by federal laws of June 14, 1995 No. 88-F3 “On state support for small businesses in the Russian Federation” and of December 29, 1995 No. 222-F3 “On a simplified system of taxation, accounting and reporting for small businesses”, as well as Decree of the President of the Russian Federation of April 4, 1996 No. 491 “On priority measures state support small business in the Russian Federation". In particular, they provide for:
The procedure for issuing a patent for the right to apply a simplified system of taxation, accounting and reporting for individual entrepreneurs and legal entities - small businesses;
Benefits for providing them with loans;
However, this does not mean that all branches of law equally regulate business activity itself. Since the content of entrepreneurial activity primarily and mainly consists of property relations of legally equal subjects, i.e., what is regulated by civil law, we can talk about civil regulation of entrepreneurial activity on the basis of the civil code and other civil legislation. This, naturally, requires mastering the basic provisions of civil law and taking into account on this basis the features of civil law regulation of business relations as a type of civil law relations.
Business law reflects the main aspects of civil law regulation of both business activities and the activities of entrepreneurs.
1.3 Concept, subject, method, system and sources of civil law
Civil law is a set of legal norms regulating property and related personal non-property relations based on equality, autonomy of will and property independence of their participants. Civil law, as the leading branch of private law, has its own subject, method, system and sources.
The subject of civil law is property and personal non-property relations. Property relations are property relations and other real relations, relations associated with exclusive rights to the results of mental labor ( intellectual property), as well as relations arising within the framework of contractual and other obligations. Relationships of a personal nature are recognized as related to property, such as, for example, relations of authorship of works of science, literature, art, inventions and other ideal results of intellectual activity.
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