The structure of state regulation of business activities. Russian business law
State regulation of business activities is carried out in many areas. The need for such regulation is due to the fact that in the process of activity the private interests of entrepreneurs and the public interests of society collide. These interests must be balanced and not conflict with each other.
Our society has not yet reached the level of development when we could talk about building a rule of law state. However, we must strive for this goal, and to achieve it it is necessary to develop a perfect mechanism for legal interaction between entrepreneurs and society.
State regulation of business activities can be direct and indirect.
Direct regulation is more characteristic of administrative economics, and currently it is losing its position. At the same time, legal acts contain a lot of directive rules regarding various aspects of business activity. Direct government regulation can be considered in the following areas: establishing requirements for business activities; introduction of bans on certain manifestations during its implementation; application by the state of sanctions and penalties; creation of business entities, their reorganization and liquidation (for example, unitary enterprises); concluding agreements to provide targeted programs, satisfy other state needs, etc.
At the same time, in market economic conditions priority is given to indirect methods of regulation using various economic levers and incentives. Indirect government regulation can either stimulate certain types of entrepreneurship (through the provision of tax benefits, lending, etc.) or be aimed at disincentivizing the implementation of activities.
The state regulates business activities, enshrining in legislative acts the right of state bodies to control and supervise its conduct. One of the main tasks of the federal antimonopoly body is to monitor compliance with the requirements of antimonopoly legislation by business entities. The sanitary and epidemiological well-being of the population is ensured, among other things, by the system of state sanitary and epidemiological surveillance.
State regulation of entrepreneurial activity is clothed in legal form of the act. Act government regulation- this is an instruction from the competent government body in the prescribed form, addressed to business entities or a specific entity and containing a requirement to conduct business activities in a certain way or to bring it into certain state. These may be regulations addressed to an indefinite circle of persons, or acts of specific regulation containing instructions to a specific subject and being a legal fact. Specific acts can be of a varied nature: prohibitions, permissions. The legislation provides for acts-instructions (for example, on stopping violations of antimonopoly legislation), planning acts (plan-order in relation to a state-owned enterprise), etc.
State regulation of business activities is carried out in various ways ways. Regulatory legal acts provide for the use of the following tools for this purpose: norms, standards (for example, depreciation norms); limits (for example, emissions of pollutants into the natural environment); rates of taxes, duties, and other obligatory payments; quotas (for example, when exporting goods); coefficients (for example, changes in regulated prices or tariffs); reserves (for example, establishing the amounts reserved by commercial banks); the size of capital and funds (for example, establishing a minimum amount of authorized capital).
In any modern legal system, there is a need for government influence on the economy. The need for government influence on the economy in market conditions is determined, at a minimum, by the following tasks related to the protection of public interests:
a) ensuring state and public needs, priorities in economic and social development;
b) formation of the state budget;
c) protection of the environment and use of natural resources;
d) ensuring employment of the population;
e) ensuring the defense capability and security of the country;
f) implementation of freedom of entrepreneurship and competition, protection from monopolism;
g) maintaining law and order externally economic activity entrepreneurs and foreign investment - *(source No. 166).
As can be seen from this list of reasons (grounds) for state influence on business activity, they lie in the sphere of public interests of the state and society. Among them are the following reasons: environmental, economic, social, political, legal.
Private interest in market conditions is protected in the ways of justice, as well as in administrative proceedings to the extent that it is combined with public interest. For example, when discrediting a competitor by disseminating false information about him, the interests of the victim, who requires the Federal Antimonopoly Service (its territorial division) to issue an order obliging the unscrupulous competitor to stop violating the rights of the victim, are combined with the interests of the state, which has assumed an obligation (guarantee) to provide support fair competition (Part 1, Article 8 of the Constitution of the Russian Federation).
The limits of government intervention in the economy should be such that interest in legitimate entrepreneurship is maintained, the economy does not go into the shadows, and capital remains in the country and is not taken out of it. For this, the country needs a competent, scientifically based economic policy, which should be implemented through state regulation of business activities.
State influence on the economy can be defined as the purposeful activity of the state (its bodies), carried out in a legal form in which the economic policy of the state is implemented.
State regulation of entrepreneurial activity is the impact of the state on it through the adoption of regulations, legal acts of individual regulation, organization of control over compliance with legal requirements for entrepreneurs and the application of incentive measures and liability to violators of these requirements.
State regulation is a broader concept than the management activities of executive authorities. After all, the requirements for entrepreneurs are contained primarily in laws, and not in secondary legal regulations. By-laws may contain such requirements if the law delegates to the executive body the right to adopt relevant regulations. For example, the federal executive body for the market valuable papers The law has granted the right to establish mandatory equity capital adequacy standards for professional participants in the securities market (with the exception of credit institutions) and other requirements aimed at reducing the risks of this activity and eliminating conflicts of interest (Article 44 Federal Law dated April 22, 1996 N 39-FZ “On the securities market”).
State regulation in general represents the practical implementation of all branches of government - legislative, executive and judicial - *(source No. 167).
The legal forms of government influence on the economy are normative legal acts (regulate the behavior of an indefinite number of persons) and acts of a non-normative nature. In the latter case, we are talking about acts of individual regulation relating to a specific subject - * (source No. 168).
For example, licensing legislation concerns any entity wishing to engage in a licensed type of activity, and the decision of a public authority to issue a license is addressed to a specific business entity, having the meaning of a legal fact for it.
Among the acts of a non-normative nature one can distinguish: 1) acts of positive regulation. They are adopted in the absence of an offense and determine the rights and obligations of a particular person. These include, in particular:
a) registration acts:
- legal entities and individual entrepreneurs,
- rights to real estate and transactions with it;
b) acts of permission:
- decision to issue a license, on the basis of which the right to engage in a licensed type of activity arises (Article 49 of the Civil Code);
- a license on the basis of which, in certain cases, the right to export and (or) import goods arises. For example, when quantitative restrictions are introduced on the import or export of certain goods, their export or import within the framework of these restrictions is carried out on the basis of a license. The absence of a license is grounds for refusal to release goods by the customs authorities of the Russian Federation (Article 24 of the Federal Law of December 8, 2003 N 164-FZ “On the Fundamentals of Regulation of Foreign Trade Activities”);
- licenses for the right to develop subsoil and other permits;
c) acts of consent for an economic entity to perform certain actions. For example, carrying out transactions specified in paragraph 1 of Art. 18 of the RSFSR Law “On Competition and Restriction of Monopolistic Activities in Product Markets” requires the prior consent of the antimonopoly authority. Such consent takes the form of a decision on consent to carry out these transactions. Obtaining consent is a condition for the validity of transactions. Transactions made in violation of the procedure established by Art. 18 of this Law, leading to restriction of competition, including as a result of the emergence or strengthening of dominance, may be declared invalid in judicial procedure at the request of the antimonopoly authority.
d) In the state and municipal sectors of the economy, directive acts are also applied in relation to unitary enterprises:
- planning acts. For example, the owner, represented by the competent authority, brings to the government enterprise mandatory orders for the supply of goods, performance of work, provision of services for state or municipal needs;
- acts-instructions: on conducting an audit of an enterprise with the right of economic management, on approving the estimate of income and expenses of a state-owned enterprise, on the seizure of excess, unused or misused property from a state-owned enterprise, etc.;
2) acts of responding to offenses by applying sanctions and penalties (for example, orders to the violator, collecting a fine from him in favor of the state).
Non-normative acts of a state body or local government body that violate the rights and protected interests of entrepreneurs can be challenged and declared invalid by an arbitration court (Article 13 of the Civil Code, Article 29 of the Arbitration Procedure Code of the Russian Federation).
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- Subject and course system
- Entrepreneurial activity as a subject of legal regulation
- Correlation of the concepts “entrepreneurial activity”, “economic activity”, “economic activity”, “commercial activity”
- Forms and types of entrepreneurial activity
- The concept of business law and its place in the structure of Russian law
- Principles of business law
- Basic principles of business law
- Business law methods
- Legal relations arising in the field of entrepreneurial activity
- Entrepreneurial activity as a subject of legal regulation
- Sources of business law
- Concept and types of sources of business law
- Business legislation and the main directions for its improvement
- Business legislation system
- Business customs as a source of business law
- Application of standards international law
- The role of judicial practice in the legal regulation of relations in the field of entrepreneurial activity
- Concept and types of sources of business law
- Legal status of individual business entities
- Business entities: concept and types
- Individual form of entrepreneurship
- Legal capacity individual entrepreneur
- Licensing of an individual form of entrepreneurship
- Collective forms of entrepreneurship
- General partnerships
- Partnership of Faith
- Limited Liability Companies (LLC)
- Joint stock companies(JSC)
- Producer cooperatives (PCs)
- State and municipal unitary enterprises
- Small businesses
- Business associations
- Classification of holdings
- Methods for creating holdings. Participation system
- Business associations
- Financial and industrial groups
- Other forms of business associations
- Non-profit organizations as business entities
- Creation and termination of activities of business entities
- Procedure and methods for creating business entities
- State registration of business entities
- Reorganization of collective enterprises
- Liquidation of collective business entities
- Insolvency (bankruptcy) of business entities
- Concept, criteria and signs of insolvency (bankruptcy)
- Bankruptcy criteria
- Signs of bankruptcy
- Legal status of participants in legal relations of insolvency (bankruptcy)
- Legal status of the creditor
- Legal status of the arbitration manager
- Arbitration court as a participant in legal relations of insolvency (bankruptcy)
- Insolvency (bankruptcy) procedures
- Observation. The concept of observation. “Neutrality” of the procedure
- Financial recovery
- External control. Goals and reasons for introducing external management
- Bankruptcy proceedings
- Settlement agreement. Settlement in bankruptcy and claims proceedings
- Concept, criteria and signs of insolvency (bankruptcy)
- Legal regime of property of business entities
- Concept and types of property of business entities
- Legal forms of ownership of property by business entities
- Legal regime of certain types of property
- Legal regime Money
- Legal regime of securities
- Legal regime of profit
- Privatization of state and municipal property
- Concept and main goals of privatization
- Privatization legislation
- Subjects and objects of privatization legal relations
- Procedure and methods of privatization
- Mechanism of state regulation of business activities
- State regulation of business activities: concept, types, grounds and limits
- Methods, means and forms of state regulation of business activities
- State control over business activities
- State regulation of functional types of economic activity
- Antimonopoly regulation of business activities
- Subjects of competition
- Antimonopoly legislation
- Concept and types of monopolies
- Monopolistic activity of competition subjects
- Antimonopoly authorities
- Sanctions for violation of antimonopoly laws
- Technical regulation
- Technical regulations
- Standardization
- Conformity confirmations
- State control (supervision) over compliance with the requirements of technical regulations
- State regulation of pricing
- Pricing as a type of economic and legal activity
- Legislation on prices and pricing and the main directions for its improvement
- Public legal regime for pricing
- State regulation of innovation activities
- Sources of legal regulation of innovation activities
- Subjects and objects of innovation activity
- Public legal regime for carrying out innovative activities
- Government regulation investment activities
- Subjects of investment activity
- Objects of investment activity
- Public legal regime for carrying out investment activities
- Features of certain forms of activities carried out by foreign investors on the territory of the Russian Federation
- State regulation of foreign economic activity
- Sources of legal regulation of foreign economic activity
- Subjects and objects of foreign economic activity
- Public legal regime for carrying out foreign economic activity
- Antimonopoly regulation of business activities
- State regulation of industry types of business activities
- State regulation of banking activities
- Concept and structure of the banking system of the Russian Federation
- Sources of legal regulation of banking activities
- Legal status of credit banking organizations
- Public legal regime for banking activities
- Government regulation exchange activities
- Sources of legal regulation of exchange activities
- Subjects of exchange activities
- Public legal regime for carrying out exchange activities
- State regulation of insurance activities
- Sources of legal regulation of insurance activities
- Subjects of insurance activities (insurance business) and participants in insurance relations
- Objects of insurance
- Public legal regime for carrying out insurance activities
- State regulation of professional entrepreneurial activity in the securities market
- Sources of legal regulation of professional entrepreneurial activity in the securities market
- Subjects of professional entrepreneurial activity in the securities market
- Public legal regime for carrying out professional entrepreneurial activities on the securities market
- State regulation of auditing activities
- Types of audit
- Sources of legal regulation of auditing activities
- Subjects of audit
- Public legal regime for auditing activities
- Government regulation appraisal activities
- Sources of legal regulation of valuation activities
- Subjects and objects of valuation activities
- Public legal regime of valuation activities
- State regulation of banking activities
- Entrepreneurial agreement
- Entrepreneurial agreement: concept, types and scope of application
- Features of the procedure for concluding a business agreement
- Features of changing and terminating a business agreement
- Execution of a business agreement: concept, principles
- Responsibility in the field of business activity
- Concept, types and grounds for applying liability
- Penalty: concept, types and procedure for collection
- Losses: concept, types and procedure for recovery
Methods, means and forms of state regulation of business activities
As noted in the literature, economic regulation is carried out by systems that (according to institutional typological characteristics) are divided into commodity-money and hierarchical mechanisms. The first (commodity-money) mechanism affects the level and structure of production mainly through the market. When using the second mechanism, apply various shapes, methods and means of state-legal influence on the economy. In the real economy, these mechanisms interact with each other and complement each other.
At the same time, the degree of correlation between commodity-money and hierarchical mechanisms in different countries different. In those countries that predominantly use an administrative-command model of economic regulation, the actions of the commodity-money mechanism are significantly limited. And, conversely, in industrialized countries market mechanisms of economic self-regulation are widely used.
It is hardly appropriate here to talk about any quantitative relationship between commodity-money and hierarchical mechanisms. The share of state participation in regulating the economy is determined by the state itself, represented by its competent authorities, and the specific needs of society. This can be clearly demonstrated in the processes of privatization, deprivatization and nationalization.
At the same time, it is impossible to mix phenomena of different order: the indicated mechanisms, the economic model and the national economy. There are countries with an administrative-command economic model, a multi-structure economy, and a market economy. Indeed, in reality, a “pure” economy is extremely rare, be it a market economy or a command-bureaucratic one. For example, countries with market economies are officially recognized as such. But this is not the only thing (although this fact is significant). A state with a stable market economy uses, along with market mechanisms, hierarchical management mechanisms.
However, this does not involve mixing abstract economic models. We can talk about a mixed economy, in our opinion, in relation to states in transition ( Russian economy characterized, on the one hand, by the breakdown of the old administrative-command system, on the other - by the development market economy). It is controversial to say that a mixed economy is characterized by a variety of forms of ownership and the presence of two regulators (market and state). Mixed (public-private) form of ownership is one of the indicators of a mixed economy. Equally simplified is the view of the mixed economy through the prism of the main regulators.
According to the division of mechanisms into commodity-money and hierarchical, two main methods of state regulation of the economy in general and business activity in particular can be distinguished. This is a hierarchical (administrative) and commodity-money (economic) method of influencing economic processes in society.
In the economic and legal literature, the views of scientists advocating the distinction between direct and indirect regulation of the economy have become widespread. In practice, an equal sign is put between direct and administrative methods, on the one hand, and indirect and economic methods, on the other. Is it correct?
In this regard, let us pay attention to the following.
Firstly, any method is a system of methods of influence (in the case under consideration, a system of methods of influencing the economy and business activity). In turn, the method consists of means, techniques, and actions.
Secondly, the phrase “administrative method” does not mean that in in this case We are talking about the administrative and legal impact on the economy. This approach is simplified and, in essence, limited to one branch of law.
The specificity of the administrative method is that the state, represented by the competent authorities, has a direct impact on economic processes. Moreover, the state’s arsenal may include not only administrative legal means, but also other public legal means and techniques. It is no coincidence that D. N. Safiullin in the cited work uses the substitute “hierarchical” instead of the word “administrative” in order to avoid terminological confusion.
Thirdly, if we consider the direct method as an administrative-legal one, then it is logical to consider the indirect method not economic, but private law. These are the laws of division (dichotomy).
Fourthly, one cannot equate methods of state regulation with methods of legal regulation. In any case, these are concepts that do not coincide in content.
Methods of direct (administrative) government influence include:
- determination of strategic goals for economic development, their expression in indicative and other plans;
- government orders and contracts for the supply of certain types of products;
- regulatory requirements for quality and certification of technology and products;
- legal and administrative restrictions and prohibitions on the production of certain types of products, etc.
Methods of indirect regulation of economic processes are: taxation; level of taxation and system of tax benefits; payments for resources, rates for credit and credit benefits.
As you can see, direct methods include phenomena of different order: economic development goals, government orders and contracts (the latter, according to most civil scientists, is a type of civil contract); administrative means (quality and certification requirements, prohibitions and restrictions).
According to E.P. Gubin, direct methods of state regulation include, for example, state registration of business entities, licensing of certain types of business activities, etc.2 Accordingly, indirect methods are means of monetary and budget policy, indirect planning, tools pricing, etc.
In comparative terms, we can cite the opinion of the authoritative representative of the science of commercial law V.F. Popondopulo. He considers the methods of direct (administrative) influence on the economy as means designed to ensure the quick and accurate implementation of the will of power (for example, in wartime, in the army, in internal affairs bodies).
“The widespread use of these methods in peacetime has a detrimental effect on the development of society. Suffice it to recall the practice of total directive planning of the economy Soviet period" True, the question arises: why is it necessary to recall the practice of total directive planning of the Soviet or wartime? Is there no place for direct influence methods in a market economy?
So, we can formulate some general conclusions.
1. The division of methods of state regulation of the economy in general and business activity in particular into direct (administrative) and indirect (economic) has been little studied and is of a descriptive nature. Economists and lawyers sometimes, without sufficient study of this issue, mechanically name certain methods of government influence on the economy, classifying them as either direct or indirect.
2. In our opinion, it is more correct and consistent to distinguish between the economic concepts of “direct methods” and “indirect methods”, as well as between the legal concepts of “methods of public legal influence on the economy” and “methods of private legal regulation of the economy!” In this case, uniform criteria will be used: the nature of the impact (direct or indirect), industry affiliation (public or private impact).
As noted earlier, the term “method” is most often used to refer to a system of methods of government influence on the economy. The method consists of means, techniques, actions. The concept of “method” is associated with the question of how regulation is carried out, and the means is associated with the question of what is used for such regulation.
In the domestic literature, the question of defining the concept of “means of state regulation of entrepreneurial activity” is not sufficiently developed. There are only a few attempts by scientists to substantiate the existence of certain types of such means.
The concept of “means” has several meanings:
- method, method of action to achieve something;
- tool (object, set of devices);
- to denote many things (cash, credit, fixed and working capital);
- capital, fortune.
IN scientific literature the term “means” also has different understandings and interpretations. In our opinion, any means is, first of all, a tool (tool), as well as a technique, a method of influence. Therefore, the means of state regulation of entrepreneurial activity is an instrument, a method of state influence on relations in the field of entrepreneurship.
We support the division of all funds into two large groups: legal and non-legal. However, we believe that the basis for such a classification is not the purpose of use, but the specific differences within the category “means”. In particular, non-legal means include political, organizational, technical and economic means. As K.K. Lebedev notes, “in the economic policy of the state, the leading role belongs to economic means themselves - monetary circulation and the issue of government securities, investments, subsidies, loans; economic standards: the amount of taxes and fees, regulation of tariffs and prices, refinancing rate for loans from a state bank (Central Bank of the Russian Federation), etc.”
In this regard, some comments can be made:
- in the logical series, money circulation and funds occupy the first place; likewise, government securities, rather than an issue of securities;
- It is incorrect to include taxes and fees (even through their amounts) into the concept of “economic standards”. The phrase “economic standards” is used in a strictly defined area (for example, standard working capital, bank's required reserve ratio);
- in the context of using the term “economic means”, it is more correct to talk about prices and tariffs, and not about their regulation. It is prices and tariffs that are economic categories and economic means.
Being by their nature economic categories, money and funds, loans and finance, taxes and fees, prices and tariffs, etc. in real economic life cannot exist and be implemented outside of legal regulation, especially when it comes to government influence on the economic processes of society.
So, from the provisions of Part 1 of Art. 3 NK and common principles legislation on taxes and fees implies that the tax is established by legally elected representatives of the people (“every person is obliged to pay legally established taxes and fees”).
Another example: prices and tariffs. By mediating exchange relations, price (tariffs) itself becomes the subject of legal regulation of social relations.
For this reason, it can be argued that economic means of regulating entrepreneurial activity are embodied in appropriate legal forms. In other words, money and funds, loans and finance, taxes and fees, prices and tariffs, etc. are economic and legal means. The above applies equally to political and organizational and technical means.
As for legal means in the strict sense of the word, they have long been the object of lively discussion in the legal literature. In our opinion, this concept has several levels: the first covers the rules of law, individual legal acts; the second is related to the stage of implementation of the law; the third is expressed in all means that are directly related to the implementation and application of law (“means within means”).
Thus, legal means are a collective concept. In this capacity, the set (system) of legal means represents a mechanism of legal regulation. The elements (means) of such a mechanism include: legal norms; normative legal acts; legal relations; acts of implementation of rights; law enforcement acts; legal consciousness; regime of legality.
Following this logic to the end, it is not difficult to notice that the system of legal norms forms such structural formations as a legal institution, the branch of law of the same name and law in general. Therefore, if legal norms are recognized as one of the legal means of the legal regulation mechanism, the conclusion suggests itself: the entire set of legal norms (i.e. law) is a legal means. The same can be said about the totality of regulatory legal acts. It turns out that Russian legislation there is a legal remedy.
Of course, legal means cannot be put on the same level different levels. Legal norms, legal institutions, branches of law, law in general are one thing, contract, non-contractual obligation, property liability and other civil legal means are another. But, arguing that “through legal means it is carried out legal regulation", E.P. Gubin indirectly acknowledges that legal regulation is carried out through law (read: legal means). This is the logic of theoretical reasoning, and it is difficult to argue with it.
The category “means of state regulation of business activities” has not received regulatory registration in the current legislation. This category is enshrined in the norms of the Economic Code of Ukraine.
By virtue of Art. 12 of the Code, the main means of state influence on the activities of business entities are: state order, state assignment; licensing, patenting and quotas; certification and standardization; application of standards and limits; regulation of prices and tariffs; provision of investment, tax and other benefits; providing subsidies, compensation, targeted innovations and subsidies.
Agreeing in general with the list of main means of state influence, it should be noted that it lacks such means as state registration of business entities, state registration of real estate objects and transactions with them, state control over the activities of business entities, etc. Perhaps one of the reasons for the lack of this list two state registration is that they are the subject of civil law regulation, and not the Economic Code of Ukraine.
Forms of state regulation of entrepreneurial activity are a complex and little-studied category. In the literature there is a whole palette of views on the definition of what a form is. Some authors do not distinguish between the forms and types of state regulation of entrepreneurial activity, others believe that it is preferable to use the term “type” instead of the concept of “form,” while others do not disclose the meaning of the expression “form of state regulation of entrepreneurial activity.” The word “form” means the way the content exists, its external expression. The question arises: what is form and content in the context of state regulation of business activities? What is meant by the term “legal form”?
Just as the methods and means of state regulation of entrepreneurial activity are divided into legal and non-legal, so the forms can (albeit conditionally) be classified into political, organizational, economic and legal. It would be correct, in our opinion, to also talk about the existence (along with legal) mechanisms of political, organizational and economic regulation relationships.
So, form is an internal organization, a way of connecting elements within a system. Many different points of view have been expressed in the legal literature regarding the concept of legal form. The term “legal form” is understood as a set of legal norms(legal institution), system of law, system of legislation, rule of law, etc. In relation to legal entities, the concept of “organizational and legal forms” is used, for real rights - the concept of “form of ownership of property to business entities”, for business contracts - the concept of “form conclusions."
Therefore, the legal form, being a way of connecting elements within the system (content), does not allow this system to crumble; on the contrary, it (form) organizes and consolidates legal and non-legal phenomena.
It is hardly possible to agree with the opinion of those scientists who do not notice the conditional nature in the well-known phrase “unity of legal form and economic content”, that this unity retains its force only within certain boundaries, beyond which it loses its meaning. Form and content are mobile, variable categories, which sometimes gives rise to discrepancies in literature,
In this regard, the fundamental question is: what is the form and content of the concept of “state regulation of entrepreneurial activity”? Let's start with the fact that entrepreneurial activity is the content, state regulation is the form.
Respectively legal form state regulation of entrepreneurial activity is, first of all, an act (planning act, target program, permit, quota, license, order, etc.), which is associated with the consequences provided for by law.
As you can see, there is a so-called doubling of form here (the first form is state regulation, the second is an act). In reality, situations often occur when economic content is served by several legal forms or when there is a real replacement of content with form, and vice versa.
And, of course, the variety of legal forms used in the process of state regulation of business activities cannot be reduced to one form: a management act. Another example: a legal act is a typical legal form that is widely used in practice. Moreover, a normative legal act and an individual instruction are not only a legal means.
From the point of view of the relationship between form and content, a legal act acts as a legal form of state regulation of entrepreneurial activity. In other words, one and the same legal phenomenon can be both a legal means and a legal form. There is nothing contradictory or mutually exclusive in this.
Legal regimes for carrying out entrepreneurial activities
The regime for carrying out entrepreneurial activities is the methods and means of legal regulation of the behavior of entrepreneurs exercising their constitutional rights.
The regime for carrying out entrepreneurial activities is a set of rules defining competence, legal procedures activities, property and non-property rights and types of liability.
The legal regime of entrepreneurial activity is a set of rights and obligations of an entrepreneur provided for by law and constituent documents, the implementation of which contributes to the achievement of a specific specific goal of legal regulation.
Types of legal regimes for carrying out entrepreneurial activities:
1) Depending on the stages of realization of the right to carry out entrepreneurial activities, the following are distinguished:
a. Legal regime for legitimizing entrepreneurship (registration and licensing regimes);
b. Legal regime for carrying out business activities.
2) Depending on the content of the regulated relations:
a. Tax regime;
b. Customs regime;
c. Regime of foreign economic and other activities of an entrepreneur.
3) Depending on the state policy towards market entities, in order to support competition and suppress monopolistic activities, the following are distinguished:
a. Support regime for small and medium-sized businesses;
b. Regime of special control over entities operating under conditions of natural monopoly;
c. Regime of special control over ordinary temporary monopolists.
The need for government influence on the economy is determined by the following tasks:
1. Ensuring state and public needs, priorities in economic and social development;
2. Formation of the state budget;
3. Environmental protection and use of natural resources;
4. Providing employment for the population;
5. Ensuring the defense capability and security of the country;
6. Implementation of freedom of entrepreneurship and competition, protection of monopoly;
7. Compliance with law and order in the foreign economic activities of entrepreneurs and foreign investment.
Grounds for government influence on entrepreneurship:
1. Ecological;
2. Social;
3. Economic;
4. Political;
5. Legal.
State regulation of entrepreneurial activity is the impact of the state on entrepreneurial activity through the adoption of regulations, legal acts of individual regulation, organization of control over compliance with legal requirements for entrepreneurs and the application of incentive measures and liability to violators of these requirements. In general, government regulation represents the implementation of all branches of government: legislative, executive and judicial.
Legal forms of government influence on the economy are:
1. Legal acts that regulate the behavior of an indefinite number of persons;
2. Acts of a non-normative nature – acts of individual regulation affecting a specific object. Types of non-normative acts:
a. Acts of positive regulation. They are applied in the absence of an offense and determine the specific rights and obligations of a particular person (acts of registration of legal entities and individuals, rights to real estate and transactions with it; acts of permission; acts of consent to the performance of certain actions by an economic entity; the state and municipal sectors of the economy apply acts of a directive nature in regarding unitary enterprises);
b. Acts of response to offenses. They are applied through the application of sanctions and penalties.
Types of state regulation of business activities:
1. Depending on the level of regulation:
a. Regulation on a scale across all territories of the Russian Federation;
b. Regulation within the territory of the relevant region.
2. Depending on the relationship between the state (its organizations) and economic entities (relationships of subordination and coordination) and the form of ownership on the basis of which economic entities operate, the following differ:
a. Regulation in the public sector of the economy;
b. General legal regulation;
3. Depending on the method of influencing the behavior of business entities:
a. Direct;
b. Indirect.
4. Depending on the type of activity.
5. Depending on the method of establishing the legal connection between the state and the entrepreneur, the following are distinguished:
a. Impact through legal personality;
b. Impact within a specific legal relationship.
Legal means of state regulation:
1) General means of regulation. Rules of law, legal relations, application of legal structures;
2) Special means. Requirements establishing quantitative measures (limiters on the activities of an entrepreneur:
a. Norms, standards;
b. Limits;
c. Bet sizes;
Methods of state regulation are divided into: administrative, economic And moral and political. Administrative ones include: prohibition, legal liability, coercion, including through criminal and administrative liability. Economic methods, in contrast to direct administrative methods, manifest themselves in the indirect regulation of business activities through: prices, tariffs, quotas, taxes and licenses. Moral and political methods are implemented through the media.
34) Direct administrative methods of state regulation of the economy
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35) Indirect economic and administrative methods of state regulation of the economy: budgetary-fiscal and monetarist methods.
Administrative, directive regulation (let us note in passing that the term “regulation” itself is not very appropriate here; more precisely, to speak of directive planning) makes, as the practice of many countries has shown, quantitative growth as the defining goal of production. The negative side is the separation from real needs and keeping actual bankrupts afloat.
Administrative regulation is advisable primarily in cases where it is necessary to limit the freedom of an individual market subject in the name of the interests of the market economy as a whole.
The main specific forms of administrative regulation are as follows.
1. Direct government control over the monopoly market.
a) Full-scale directive management of natural state monopolies (defense, basic science, national or regional infrastructure) and all state (“state-owned”) enterprises. Directive planning, setting prices and tariffs, guaranteed material and technical supplies, direct budget financing of specific investments, and direct determination of production parameters within the framework of government orders are appropriate here. Such steps may be the prerogative of not only central, but also local authorities.
b) Administrative regulation of markets for goods, the production of which is a monopoly of the state itself or transferred to private firms while maintaining a state monopoly on sales. Here it is possible to plan prices, set excise taxes, etc.
c) Limited administrative regime in relation to economic monopolies and oligopolies. Here we can talk about setting boundaries of behavior. If a business entity goes beyond these boundaries, sanctions are applied to it, which can be quite stringent, in accordance with the current antimonopoly legislation.
The measures here can be very different, up to the dismantling of the monopoly market structure through the disaggregation of enterprises and firms.
2. Administrative regulation of side (external) effects market processes. Negative external effects can and should be prevented not only by economic methods (prices, taxes), but also by administrative ones. These include preventive measures: conservation of part national resources, a direct ban on the use of environmentally dirty equipment and technology, the identification of natural areas where certain types of activities are prohibited. This also includes the development of standards that guarantee the safety and health of both producers and consumers.
3. Administrative regulation of the minimum parameters of life and well-being of the population - guaranteed minimum wages and pensions, unemployment benefits.
4. Administrative protection national interests in the system of world economic relations: export licensing, control over foreign investment, currency regulation.
Direct administrative regulation is carried out mainly at the macro level (investment programs, preparation work force etc.), but affects both directly and indirectly and the micro level (sanctions against a monopolist enterprise, etc.).
Thus, the scope of administrative methods of regulation is quite extensive. The main requirement for administrative regulation is that it does not contradict the logic of market relations, is built into the entire system of these relations, and uses market incentives.
The main task when using administrative levers is not to go beyond economically justified boundaries and to prevent administrative methods from turning into administration. Otherwise, the transformation of the market system into a command, centrally directed system is inevitable.
36) Control over the implementation of business activities.
State control in the field of entrepreneurial activity is a system for checking and monitoring compliance by commercial and non-profit organizations with the requirements of regulations when carrying out business activities.
A type of control is supervision, which is divided into general supervision of the prosecutor's office over compliance with the Constitution of the Russian Federation and the implementation of laws in force on the territory of the Russian Federation, including in the field of economic activity, and administrative supervision.
According to the science of administrative law, the difference between control and supervision comes down to the following most characteristic features:
a) supervisory authorities (including prosecutorial) perform their functions and powers in relation to those objects that are not organizationally subordinate to them; control bodies - mainly in relation to organizationally subordinate and in some cases in relation to non-subordinate objects;
b) during the control process, disciplinary measures may be taken against the perpetrators; in the process of administrative supervision, administrative measures are applied to individuals and legal entities;
c) control bodies are engaged in checking various aspects of the activities of controlled objects; Administrative oversight bodies verify compliance with special rules at the facilities under their supervision.
Types of control vary depending on the basis of its classification. Thus, the volume of audited activities allows us to distinguish general control and special control.
Special ones may include, for example, currency control, tax control, budget control, etc.
Depending on the stage of control and the purpose of the inspection, preliminary, current and subsequent control are distinguished. Preliminary control is aimed at preventing and preventing compliance with the parameters of entrepreneurial activity. Current control has the goal of assessing the actual business activity being carried out. Subsequent control involves checking the implementation of certain decisions of government bodies in the field of business activity and the corresponding results.
Depending on who carries out the control and the nature of the powers of the regulatory bodies, the following are distinguished: control of the President of the Russian Federation; control of legislative (representative) authorities; control of executive authorities; control of the judiciary.
All types of control influence business activity in one way or another.
37) Concept and legal regulation of accounting
At the present stage, the system of regulatory regulation of accounting in Russia consists of acts of several levels of legal force.
The first level is the legislation of the Russian Federation on accounting. In accordance with paragraph “r” of Art. 71 of the Constitution of the Russian Federation, accounting issues are under the jurisdiction of the Russian Federation. The main component of the legislation of the Russian Federation on accounting is the Federal Laws “On Accounting” dated November 21, 1996 and “On a Simplified System of Taxation, Accounting and Reporting for Small Business Entities” dated December 29, 1995. The legislation on accounting also includes Decrees President of the Russian Federation, resolutions of the Government of the Russian Federation.
The second level of the system represents accounting regulations (standards). The following Regulations are currently in effect:
1. Regulations on maintaining accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998.
2. Accounting Regulations “Accounting Policy of the Organization” PBU 1/98, approved by Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n, as amended on December 30, 1999.
3. Accounting Regulations “Accounting for Agreements (Contracts) for Capital Construction” PBU 2/94, approved by Order of the Ministry of Finance of Russia dated December 20, 1994;
4. Accounting Regulations “Accounting for assets and liabilities of an organization, the value of which is expressed in foreign currency” PBU 3/2000, approved by Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n;
5. Accounting Regulations “Accounting Statements of an Organization” PBU 4/99, approved by Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n;
6. Accounting regulations “Accounting for inventories” PBU 5/01, approved by Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n;
7. Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n;
8. Accounting Regulations “Events after the reporting date” PBU 7/98, approved by Order of the Ministry of Finance of Russia dated November 25, 1998 No. 65n;
9. Accounting Regulations “Conditional facts of economic activity” PBU 8/98, approved by Order of the Ministry of Finance of Russia dated November 25, 1998 No. 57n;
10. Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999. N° 32n, as amended on December 30, 1999, March 30, 2001
11. Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. ЗЗн, as amended on December 30, 1999, March 30, 2001.
12. Accounting Regulations “Information on Affiliated Entities” PBU 11/2000, approved by Order of the Ministry of Finance of Russia dated January 13, 2000 No. 5n, as amended on March 30, 2001;
13. Accounting Regulations “Information by Segments” PBU 12/2000, approved by Order of the Ministry of Finance of Russia dated January 27, 2000 No. 11n;
14. Accounting Regulations “Accounting for State Aid” PBU 13/2000, approved by Order of the Ministry of Finance of Russia dated October 16, 2000 No. 92n;
15. Accounting Regulations “Accounting for Intangible Assets” PBU 14/2000, approved by Order of the Ministry of Finance of Russia dated October 16, 2000 N° 91n;
16. Accounting regulations “Accounting for loans and credits and the costs of servicing them” PBU 15/2001, approved by Order of the Ministry of Finance of Russia dated August 2, 2001 No. 60n.
The necessity of the Regulations lies in detailing the accounting rules and setting out the basic concepts related to individual areas of accounting.
The third level of the system is guidelines, recommendations, instructions. As an example we can name Guidelines on inventory of property and financial liabilities, approved by Order of the Ministry of Finance of Russia dated June 28, 1995 No. 49. One of the most important documents of this level is the Chart of Accounts for accounting financial and economic activities of organizations and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 city No. 94n. The chart of accounts is a systematic list of synthetic accounts. Synthetic accounting is maintained on synthetic accounts - recording of generalized accounting data on types of property, liabilities and business transactions according to certain economic characteristics. In cases established by the Chart of Accounts, subaccounts can be opened for accounts, that is, private summands of accounts that allow analytical accounting.
Analytical accounting is accounting that is maintained on analytical accounting accounts that group detailed information about property, liabilities and business transactions within each synthetic account. Based on the Chart of Accounts, which is a regulatory act, organizations develop a working chart of accounts containing synthetic and analytical accounts necessary for accounting and reflecting the specifics of the activity. The working chart of accounts is an element of the organization's accounting policy.
The fourth level in the system consists of local regulations adopted by the organization and forming its accounting policies.
It is also necessary to be guided by the accounting acts adopted by the executive authorities of the USSR. These acts are valid unless they have been officially repealed and do not contradict accounting standards.
38) Basic rules of accounting
The peculiarities of accounting also lie in the fact that accounting of property, liabilities and business transactions of organizations is carried out exclusively in the currency of the Russian Federation. For those who don’t know, this currency is rubles. If an organization has foreign currency accounts and carries out transactions in foreign currency, then accounting for them must be kept in rubles based on currency conversion at the rate of the Central Bank of the Russian Federation on the date of the transaction.
The next requirement is property isolation, that is, the property and obligations of the organization are taken into account separately from the property and obligations of the owner and other organizations.
· Accounting, regardless of the accounting system, must be continuous. In accordance with the requirement of continuity of accounting, accounting is maintained by an organization continuously from the moment of its registration as a legal entity until the moment of its reorganization or liquidation in the manner established by law.
· In addition to continuity, accounting must also be continuous. That is, its management is considered legitimate when all economic and financial transactions and inventory results are subject to timely registration in accounting accounts without any omissions or exceptions.
· Accounting for property, liabilities and business transactions must be carried out using double entry methods on interconnected accounting accounts, which are included in the working chart of accounts. The essence of double entry is that each transaction performed is reflected simultaneously in two accounts: the debit of one account and the credit of another. By the way, in the accounting of organizations, current costs of production and capital investments are taken into account separately.
· All business transactions, no matter what the accounting system, must be documented with supporting documents, which are called primary documents. They are accepted for accounting if compiled according to unified forms approved by the State Statistics Committee of the Russian Federation. If the form of documents differs from the unified one, then they must contain the mandatory details that are listed in Article 9 of the Federal Law “On Accounting”. Not everyone in the organization has the right to sign primary documents. The list of such persons is approved by the head of the organization in agreement with the chief accountant.
39) Composition, content and procedure for presentation of financial statements. Primary accounting documents.
In accordance with paragraphs 2 and 4 of the Instructions on the scope of financial statements, approved by Order No. 4n, the annual financial statements include:
Balance sheet (form No. 1);
Profit and loss statement (form No. 2);
Statement of changes in capital (form No. 3);
Cash flow statement (form No. 4);
Appendix to the balance sheet (form No. 5);
Report on the intended use of funds received (form No. 6, prepared by non-profit organizations);
Explanatory note;
An audit report confirming the reliability of the organization’s financial statements, if they are subject to mandatory audit in accordance with current legislation.
In some cases, determined by Order No. 4n of the Ministry of Finance of the Russian Federation, small businesses, non-profit and public organizations have the right to submit reports in an abbreviated form.
If an organization has subsidiaries and dependent companies, in addition to its own financial statements, it is also obliged to draw up consolidated financial statements in the manner prescribed by “ Methodological recommendations on the preparation and presentation of consolidated financial statements”, approved by order of the Ministry of Finance of Russia dated December 30, 1996 No. 112.
40) Tax accounting: concept, goals, reporting composition. Responsibility for failure to submit tax reports
Tax accounting of the Russian Federation- a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.
The purpose of tax accounting is to generate complete and reliable information about accounting for tax purposes of all business transactions in an enterprise.
Tax accounting is maintained in special forms - tax registers.
There are two main ways of maintaining tax records:
1. Based on accounting. In this case, tax registers are filled in according to the data in the accounting registers. If the accounting rules for a particular transaction diverge from the tax accounting rules, then adjustments are made in the tax registers.
2. Organization of separate tax accounting. In this case, tax accounting is carried out independently of accounting.
Tax reporting is reporting that is submitted to the tax authorities and extra-budgetary funds and characterizes the state of the enterprise’s obligations related to the calculation and payment of taxes and other obligatory payments.
Tax reporting is integral part tax control. According to Art. 23 of the Tax Code of the Russian Federation, taxpayers are required to submit to the tax authority at the place of registration in the prescribed manner tax returns for the taxes that they are obliged to pay, if such an obligation is provided for by the legislation on taxes and fees. Such documents may be:
· tax returns (Article 80 of the Tax Code of the Russian Federation);
· calculations of advance payments for taxes for which the tax period is a calendar year (for example, property tax, land tax);
· personal income tax certificates - form 2-NDFL, register of information on income paid to individuals (clause 2 of article 230 of the Tax Code of the Russian Federation);
· tax calculations on income paid to foreign organizations (clause 4 of article 310 of the Tax Code of the Russian Federation).
A tax return is a written statement by the taxpayer about income received and expenses incurred, sources of income, tax benefits and the calculated amount of tax and (or) other data related to the calculation and payment of tax. Tax authorities do not have the right to require the taxpayer to include in the tax return information not related to the calculation and payment of taxes.
41) Statistical accounting. Legal basis for submission statistical reporting
statistical accounting
1. in economic activity serves to reflect mass (quantitative) economic processes in order to generalize, study and identify patterns and trends in their development. Along with this, he also studies individual typical phenomena.
Resolution of the State Statistics Committee of Russia dated August 14, 1992 N° 130 approved the Regulation “On the procedure for submitting state statistical reporting in the Russian Federation.”
Statistical reporting forms and instructions for filling them out are also approved by the State Statistics Committee of Russia. The range of entities submitting state statistical reporting, the addresses, terms and methods of its submission, specified in the reporting forms, are mandatory for all reporting entities and cannot be changed without the approval of the statistical authority that approved these forms. The statistical reporting of an organization can be divided into two types:
general, represented by all organizations;
· special, represented by organizations carrying out certain types of activities.
For example, in accordance with Resolution of the State Statistics Committee of Russia dated July 17, 2000 No. 67 “On approval of forms for federal state statistical monitoring of the activities of enterprises for 2001” (as amended on December 26, 2000), all legal entities submitted reports in the following forms:
· No. I-1 “Information on the production and shipment of goods and services”;
· No. 1-enterprise “Basic information about the activities of the enterprise”;
· No. 5-z “Information on the costs of production and sales of products (works, services)”, etc.
Resolution of the State Statistics Committee of Russia dated February 7, 2001 No. 13 approved the Instructions for filling out forms for federal state statistical monitoring of the availability and movement of fixed assets.
As an act that approved the forms of special statistical reporting, one can cite Resolution of the State Statistics Committee of Russia dated February 6, 2001 No. 11 “On approval of the Instructions for filling out the form for federal state statistical monitoring of the export (import) of services in foreign economic activity.”
Information can be provided by organizations on paper, machine media, or using telecommunications. In order to achieve uniformity, the State Statistics Committee has approved a standard for a sample form for state statistical observation. This standard establishes requirements for the composition, construction and design of forms of a unified system of reporting and statistical documentation used for organizing state statistical observation.
The collection and processing of statistical information is carried out on the basis of the Unified System of Classification and Coding of Information of the Russian Federation. This means the presence of a number of classifiers, for example: OKUD - all-Russian classifier management documentation; OKATO - all-Russian classifier of objects of administrative-territorial division; OKOGU - all-Russian classifier of public authorities and management; OKDP - all-Russian classifier of types of economic activities, products and services; OKFS - all-Russian classifier of forms of ownership; OKOPF is an all-Russian classifier of organizational and legal form. The assignment of codes according to classifiers to business entities is carried out by the authorities state statistics when registering and identifying them in the Unified State Register of Enterprises and Organizations (USRPO). The USRPO takes into account all legal entities. Each business entity has its own personal, non-repeating identification code and a set of characteristics describing it.
It should be noted that statistical reporting differs in purpose and content from accounting reporting. Statistical reporting is maintained and presented not only by business entities, but also by government bodies, regions, and municipalities. It covers not only indicators related to business activities, but also others that characterize various aspects of the work of organizations, including those not directly related to business (characteristics of personnel, social indicators, etc.).
The Code of the Russian Federation on Administrative Offenses provides for liability for violation by an official responsible for the presentation of statistical information necessary for conducting state statistical observations of the procedure for its presentation, as well as the presentation of unreliable statistical reporting (Article 13.19).
42) Concept, content, goals and general principles tax regulation of business activities
Tax impact on business activities represents the alienation of property of business entities in the form of a tax or fee, carried out in accordance with the law, in order to regulate, stimulate and fiscalize entrepreneurship, as well as control over compliance with the procedures and rules established by law. As a type of state regulation of business activities, tax impact is characterized by the following features.
Commitment. The tax impact on business activity is imperative. Every person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account.
Gratuitous. The tax impact on business activity certainly involves the alienation of property of individual entrepreneurs and legal entities free of charge. In other words, the fulfillment of the primary obligation by the taxpayer does not entail the establishment of a corresponding obligation of the state to give, do or provide something in return.
Irrevocability. When paying a tax or fee, ownership of the amount of the corresponding tax or fee is transferred from the taxpayer to the state.
Tax impact is not a measure of responsibility and is carried out according to the rules and grounds regulated by the legislation on taxes and fees, and above all, by the Tax Code of the Russian Federation.
There are four main goals of tax impact: fiscal, regulatory, incentive and control. Achieving a fiscal goal means ensuring the revenue side of budgets at various levels. The purpose of regulation is to achieve the most equitable distribution of the tax impact between taxpayers. Incentives allow the state to expand business activities through the creation favorable conditions in certain regions, regulate production and social activity through a system of tax incentives and tax sanctions. The implementation of the control function of tax influence is associated with the coordination and supervision of the financial activities of business entities using tax methods by government agencies.
Fundamental principles of tax impact or principles determining legal status participants in tax legal relations are directly regulated or follow from the provisions of the Constitution of the Russian Federation. Among them:
1. The principle of equality of taxpayers before the state and the law.
2. The principle of mandatory payment of taxes, registration of taxpayers and the inevitability of liability for violation of tax legislation.
3. The principle of protecting the property rights of taxpayers from unlawful actions of officials and other damage, the obligation to return incorrectly collected taxes from the budget.
4. The principle of preventing double taxation and not burdening the tax burden.
5. The principle of publicity and openness of information in tax relations.
6. The principle of social orientation of tax policy.
7. The principle of ensuring legality and order in tax relations, protecting the interests of participants in tax relations in court.
43) Means of tax regulation of business activities
The tax impact on business activities is carried out by regulating the tax impact on business and monitoring the tax impact. The peculiarity of regulating the tax impact on business activities is that it is carried out at the legislative level. At the same time, control over the tax impact lies entirely with executive bodies authorities.
Through tax regulation, the state establishes all the basic rules for the tax impact on business activities. Thus, the Tax Code of the Russian Federation establishes the basic principles of the functioning of the tax system, defines the rights and obligations of participants in relations regulated by the legislation on taxes and fees, provides for a procedure for monitoring the tax impact on entrepreneurship, and establishes liability for tax offenses.
Tax control is carried out by officials of tax authorities within their competence through tax audits, obtaining explanations from taxpayers, tax agents and fee payers, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms, provided for by the Tax Code of the Russian Federation. For the purpose of tax control, taxpayers are subject to registration with the tax authorities, respectively, at the location of the organization, the location of its separate divisions, and the place of residence of an individual entrepreneur. An organization that includes separate divisions located on the territory of the Russian Federation is obliged to register with the tax authority at the location of each of its separate divisions.
The tax authority that has registered a newly created organization or individual entrepreneur is obliged to issue them a certificate of registration with the tax authority. The form of such certificate is established federal body executive power, authorized for control and supervision in the field of taxes and fees. Each taxpayer is assigned a single taxpayer identification number for all types of taxes and fees, including those payable in connection with the movement of goods across the customs border of the Russian Federation, and throughout the entire territory of the Russian Federation. The tax authority indicates the taxpayer identification number in all notifications sent to it. Each taxpayer indicates his identification number in the declaration, report, application or other document submitted to the tax authority, as well as in other cases provided for by law.
As part of tax control, tax authorities conduct desk and on-site tax audits of taxpayers, fee payers and tax agents. A tax audit can only cover three calendar years of activity of the taxpayer, fee payer and tax agent immediately preceding the year of the audit.
Desk tax audit carried out at the location of the tax authority on the basis of tax returns and documents submitted by the taxpayer, which serve as the basis for the calculation and payment of tax, as well as other documents on the activities of the taxpayer available to the tax authority. If the audit reveals errors in filling out documents or contradictions between the information contained in the submitted documents, the taxpayer is informed about this with a requirement to make appropriate corrections within a specified period.
On-site tax audit carried out on the basis of a decision of the head (his deputy) of the tax authority. An on-site tax audit in relation to one taxpayer (fee payer, tax agent) can be carried out for one or more taxes. The tax authority does not have the right to conduct, within one calendar year two or more on-site tax audits on the same taxes for the same period. An on-site tax audit cannot last more than two months, unless otherwise established by this article. In exceptional cases, a higher tax authority may increase the duration of an on-site tax audit to three months.
The official of the tax authority carrying out an on-site tax audit, in order to clarify circumstances relevant to the completeness of the audit, has the right to inspect the territories, premises of the taxpayer in respect of whom the tax audit is being carried out, documents and items in accordance with Art. 92 of the Tax Code of the Russian Federation, as well as to request documents and seize them (Articles 93, 94 of the Tax Code of the Russian Federation). IN necessary cases To participate in specific actions to implement tax control, including during on-site tax audits, an expert or other specialist with special knowledge and skills who is not interested in the outcome of the case may be hired on a contractual basis.
