Types of enterprises. Abstract: Forms of ownership and types of enterprises in the Russian Federation

You can save the information for yourself or send your ad on social networks by simply clicking the buttons:

Forms of ownership

1. Form of ownership of the enterprise
2. Forms of ownership
3. State form of ownership
4. Private ownership
5. Legal form of ownership
6. Economic forms of ownership
7. Municipal form of ownership
8. Forms of land ownership

Form of ownership of the enterprise

Any business organization involves choosing an organizational and legal forms of ownership of the enterprise. Let us consider the main types of organizational and legal forms of ownership of entrepreneurial activity. Let's start with the fact that alone forms of ownership of enterprises entail the creation of a legal entity, others do not.

Legal entities can be divided into two groups: commercial and non-profit organizations. The main goal A commercial organization is to receive profit and distribute it among the participants of the organization. Non-profit organizations solve any social problems and invest all profits received in the further development of such problems.

Since the organization of a small business is not focused on creating a large enterprise, we will consider the most common forms of enterprise ownership for organizing a small business.

Individual entrepreneur

If you plan to organize a business without further hiring workers, register as an individual entrepreneur. This form of ownership is the simplest in terms of registration; there is no need for accounting and tax reporting; you will only have to prepare income statements for a private individual. All items of income and expenses are entirely your responsibility. And yet, if in the future you want to expand your business activity, you will have to go through the full procedure for registering an enterprise.

Individual (family) enterprise

This form of enterprise ownership is suitable for those who want to attract hired workers to their business, and exclusively from members of their family. All responsibility in such an organizational and legal form of ownership falls on the owner of the enterprise. The name of the company must contain the surname of the owner and the legal status of the enterprise. Work at an individual enterprise is carried out by its owner and hired employees on the basis of employment contracts. One of the disadvantages of such an organizational legal form ownership is that it is impossible for a non-member of a certain family to invest in such an enterprise, however, it is considered acceptable for the owner to hire another person on contractual terms as the director of the enterprise, although the owner of the enterprise bears all legal responsibility.

General partnership

This organizational and legal form of ownership represents a joint activity of several individuals or legal entities. The founders of such a company bear unlimited liability for obligations with their property. A general partnership is not an independent legal entity and can unite several entrepreneurs and structures. The profit of a general partnership is not taxed, since the partners pay it individually in the form of income tax.

Mixed partnership

Such form of ownership of enterprises is an association of several individuals or legal entities and has the status of an independent legal entity. Membership in such an enterprise consists of two categories: full members and contributing members. Active members bear equal responsibility in full for the obligations of the partnership and for the management of the enterprise, and contributing members bear property liability within the limits of their contribution to the capital and are not responsible for the results of the current work of the enterprise. The advantage of this organizational and legal form is that full members not only control the situation in the company, but can also attract outside investors who share the risk and participate in the profit, but do not participate in the management of the current activities of the enterprise.

Limited liability partnership (closed joint stock company)

A closed joint stock company is created when several individuals or firms unite to organize a business that requires long-term capital investments. In this organizational and legal form of ownership, all members of the enterprise make contributions to the authorized capital; such contributions represent shares, the amount of which is the limit of liability of each partner. The shares of the shareholders of this enterprise cannot be transferred to other persons without the consent of the remaining shareholders. The conditions for such transfer are determined by the constituent documents. In a closed joint stock company, the highest management body is the general meeting of shareholders, to which the directorate reports. A closed joint stock company is a legal entity; participating legal entities retain the independence and rights of a legal entity. A limited liability partnership must maintain accounting records and submit reports to the relevant authorities.

Joint-Stock Company open type

This organizational and legal form of ownership of enterprises is similar to the previous one, but here shares can be sold by public subscription, and any individual or company can purchase them. At the same time, most of the shares may end up in the hands of third-party investors and companies, rather than employees of the enterprise. A shareholder of an open company can freely dispose of his shares, including selling them. Control over the company can be obtained by simply purchasing a majority of the shares. Organizing a business of this form of ownership can be considered appropriate only for large companies.

LLC (limited liability company)

This is a slightly different form of ownership. For example: the owner of such a business can be either one person or a group of people, as well as other enterprises. These owners are called “founders.”

And since several people or firms participate in the organization of an LLC company, then there is another basic concept - “Authorized capital”. For Russian organizations it is at least 10,000 rubles.

Such people/firms-founders, at the moment of organizing a business, chip in, each with their own part. This part will be considered a specific share (in %) of the total “authorized capital”. As a result of this % share, such a founder will receive dividends from the positive activities of the company.

And, in the event that a company with the LLC form of ownership fails to fulfill its obligations, the founders of the company ultimately lose only their contributions to the “authorized capital”. This is provided that the activity was carried out legally and the company went bankrupt due to competition.

It should also be noted that a business with an LLC form of ownership is referred to as a “legal entity.”

For such legal entities, there are more rules and instructions that regulate this activity than for individual entrepreneurs.

Other forms of ownership such as LLP, CJSC, OJSC and others - you can find out over time by showing curiosity.

At present, and with our tasks of mastering practical accounting for a novice accountant, this knowledge is still superfluous.

Forms of ownership

Forms of ownership have not only theoretical, but also practical significance. Depending on what form and type the property right belonging to a particular person belongs to, the legal regime of the property constituting the object of this right and the range of possibilities available to its owner are determined.

The main forms (types) of property recognized in the Russian Federation are listed in the Constitution of the Russian Federation, paragraph 2, article 8. According to this article, private, state, municipal and other forms of property are now recognized and protected in the Russian Federation.

A similar provision is enshrined in Article 212 of the Civil Code of the Russian Federation, which, however, is not limited to this, subjecting these forms of ownership to further division depending on whether the property is owned by citizens and legal entities, the Russian Federation, constituent entities of the Russian Federation or municipalities.

The list of forms of ownership given both in the Constitution and in the Civil Code of the Russian Federation is not exhaustive, since it is accompanied by a reservation, by virtue of which other forms of ownership are recognized in the Russian Federation.

The Law of the Russian Federation “On the Fundamentals of Federal Housing Policy” (as amended on January 12, 1996, April 21, 1997, February 10, June 17, July 8, 1999), currently in force in the Russian Federation, divides the housing stock into private state, municipal and public, i.e. a fund owned by public associations. The allocation of public housing stock, which could be classified as a fund that is privately owned by legal entities, is explained by the peculiarities of its legal regime. It is in many ways similar to the legal regime of state and municipal funds. On the other hand, it differs significantly from the legal regime of residential buildings owned by other legal entities not related to public associations. This Law refused to distinguish collective property, since collective property was understood as property belonging not to one subject, but to two or more subjects, that is, shared property. At the same time, the Law still refers to condominium property, which is not legally accurate, since the condominium itself is a single complex of real estate. It is therefore more correct to talk about the property of a homeowners association or the property in a condominium, but not about the property of a condominium.

So, property in the Russian Federation is divided into private, state and municipal. The rights of all owners are protected equally.

Private property distinguishes between the property of citizens and legal entities.

State property includes federal property and the property of the subjects of the federation, municipal property includes the property of urban and rural settlements and the property of other municipalities.

Property related to state or municipal property, if it is not assigned to state or municipal enterprises and institutions, constitutes treasury property.

Depending on who owns this property, it constitutes the national treasury, the treasury of a federal subject or the municipal treasury.

In an objective sense ownership- a system of legal norms that consolidate and protect relations in society regarding the appropriation of production products, as well as means that allow the owner to exercise the rights of ownership, use, and disposal of property. In a subjective sense - the specific powers of the owner regarding the ownership of specific property and the possibility of behavior in relation to this property.

Forms: private, state and municipal property. Types: general (share and joint) and individual.

Reason for occurrence– legal facts, the presence of which is necessary for the emergence of property rights.

There are initial methods of acquiring property rights and derivative methods of acquiring property rights.

Initial methods– acquisition of ownership rights to newly created real estate; ownership of a new movable thing made by a person by processing materials that do not belong to him; taking ownership of publicly available things (berries, mushrooms, etc.); acquisition of ownership rights to ownerless property, stray animals, finds; acquisition of ownership of the treasure; acquisition limitation (for real estate - 15 years, for everything else - 5 years).

Derived methods: nationalization, privatization, acquisition of ownership of the property of a legal entity during its reorganization and liquidation, foreclosure of property according to the obligations of the owner of this property, conversion of property into state ownership in the interests of society (requisition) or as a sanction for an offense (confiscation), redemption pets if they are treated improperly, redemption of mismanaged cultural property, acquisition of ownership rights by contract and by inheritance.

Nationalization– conversion of the property of citizens and legal entities into the property of the state.

Requisition– a seizure of property from the owner carried out in the interests of society by decision of state bodies in the manner and under the conditions established by law, with payment to the owner of the value of this property.

Confiscation– gratuitous seizure of property from the owner by court decision in the form of a sanction for committing a crime or other offense. Seizure of property by foreclosure on it for the obligations of the owner is carried out by court decision.

The right of ownership terminates from the moment the right of ownership arises in a third party, i.e. upon the occurrence of certain legal facts (alienation or refusal of the owner of property, its destruction) or against the will of the owner (foreclosure, redemption of property: cultural values, pets).

State form of ownership

State property- this is property owned by the Russian Federation (federal property), as well as property owned by constituent entities of the Russian Federation - republics, territories, regions, cities of federal significance, autonomous regions, autonomous districts. Land and other natural resources that are not owned by citizens, legal entities or municipalities are state property. This definition is given in Art. 214 (clauses 1 and 2) of part 1 of the Civil Code of the Russian Federation. If funds from the relevant budgets or other state property are not assigned to state enterprises and institutions, then they constitute the state treasury of the Russian Federation or the treasury of the corresponding subject of the Federation. State-owned property is assigned to state enterprises and institutions for possession, use and disposal.

Unitary as well as state-owned enterprises can be formed on the basis of state-owned property.

Unitary enterprise is an economic commercial organization based on the right of economic management. A unitary enterprise is created by decision of an authorized state or municipal body. Only state or municipal enterprises can be in the form of unitary enterprises. A unitary enterprise based on the right of economic management can create another unitary subsidiary, approve its charter as a legal entity and transfer part of its property to it. The body that owns the property is not liable for the obligations of unitary enterprises. By decision of the Government, on the basis of property in federal ownership, a unitary enterprise can be created with the right operational management- federal government enterprise. The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise.

Management of state property is carried out in accordance with the Civil Code and other legislative acts regulating property relations in the Russian Federation. The Russian state, in relation to state property as a whole, should treat it as an owner-user, i.e. monopolist in all respects. A special role in the management of state property is played by the system of federal executive authorities, including the Government of the Russian Federation, ministries, state committees, agencies, and other special bodies authorized by the government and government representatives in joint stock companies with state capital, etc.

The government has broad powers in the development and adoption of strategic, fundamental decisions on the transformation of state property, its disposal and use, and control over the performance of the functions of all state bodies managing state property. Considering the huge scale of activity in this area and the need for qualified solutions to management problems, the Government transfers part of its powers to manage state property to federal executive authorities. Important Features management of state property are assigned to the Ministry of Property Relations of the Russian Federation.

Within the framework of current laws and other regulations, bodies involved in the management, disposal and use of state property perform very important functions. They manage the package of state shares in accordance with the state dividend policy and the procedure for regulating the market value of shares of state-owned (or mixed-ownership) enterprises, develop and implement a strategy for managing the development of state entrepreneurship, formulate state target programs, plans and state orders.

They create a competitive management structure for the commercialized sector and public sector facilities adapted to the market, develop pricing policies for exchanges between state-owned enterprises and market formations. These bodies carry out variant strategic forecasting, programming, are in charge of the long-term development of state property potential, and are engaged in solving strategic and current problems of resource provision of state enterprises (farms). Their task includes the development and implementation of a strategy for scientific and staffing management structures and objects of state property, as well as management of the process of effective interaction between entities sharing state property, etc.

These and other functions of state property management must be clearly distributed between government bodies at the federal, regional and municipal levels based on specific criteria. This takes into account the importance of property objects for Russia as a whole, the constituent entities of the Russian Federation, municipalities, as well as an assessment of the possibilities of their reproduction at each level of management. The most important criterion is to respect the interests of business entities, as well as ensuring national economic security.

Managing state property means, first of all, managing the process of its effective use, as well as its reproduction in the required scale and quality.

Much remains to be done to further improve the functioning of joint stock companies with state capital. This is extremely relevant, since joint-stock state large corporations largely determine the face of modern Russian economy.

A promising way to resolve this contradiction is the consistent commercialization of joint stock companies with state capital. One of the important tasks of improving the organization of state property management is the formation of an effective institution of state representatives in joint-stock companies with state capital. There are other areas for improving the management of the reproduction of state property in joint-stock companies with state capital operating on trust management. For example, organizing the implementation in a joint-stock company of such management functions as scientifically based planning and forecasting, coordination, preventive economic control, etc.

In the Constitution of the Russian Federation, issues of property are addressed in Articles 8, 34 - 36, 71, 72, 114, 130. This mainly concerns guarantees of the rights of the owner. Articles on the equality of all forms of ownership, on the management of federal property as a subject of the exclusive jurisdiction of the Russian Federation, and the delimitation of state property as a subject of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation are devoted directly to state property.

In accordance with Article 214 of the Civil Code of the Russian Federation, state ownership in Russia is heterogeneous. There are two levels of it: federal property and state property of the subjects of the Federation. State property can be assigned to state enterprises and institutions for economic management and operational management (Articles 294, 296 of the Civil Code of the Russian Federation), and also constitute the state treasury. According to Articles 124, 125 of the Civil Code of the Russian Federation, the Russian Federation and the constituent entities of the Russian Federation represented by government bodies act in civil relations on an equal basis with citizens and legal entities. In accordance with Articles 71 - 73 of the Constitution of the Russian Federation, issues of managing federal property are resolved at the federal level, and management of state property of a constituent entity of the Russian Federation is the subject of jurisdiction of the constituent entity of the Russian Federation.

Regional legislation contains different approaches to defining the management of state property. Thus, the management of state property refers to the activities of state bodies, the participation of constituent entities of the Russian Federation in civil law relations, the exercise of powers of ownership, use and disposal in relation to state property.

The legislation of the constituent entities of the Russian Federation determines the range of relations regulated by laws on the management of state property (as a rule, budgetary relations, relations related to the use of historical and cultural monuments, natural resources), and the range of objects of state property, names the state bodies authorized to manage it, describes the forms of property management and the general procedure for maintaining its registers.

State ownership plays a vital role in the functioning of the state, ensuring economic stability and allows it to fulfill its social functions: - state ownership creates the material prerequisites for ensuring the sustainable reproduction of social capital. This becomes possible because the state, as a rule, owns sectors and areas of the economy that are of national importance, key sectors production infrastructure. The state is often the owner of the most important natural resources, intellectual and historical and cultural values. It finances fundamental science, the development and implementation of high technologies, it owns a significant part of information products, etc.;

It allows the state to be an independent element in economic legal relations with other property entities within the country and abroad, and is the guarantor of many international and domestic treaties and agreements, interstate collateral law;

State ownership ensures the functioning of capital-intensive industries, production and economic sectors that have a high level of socialization and require such capital investments that private capital cannot afford (space industry, modern information communications, economic security etc.);

The state creates favorable conditions for the development of private entrepreneurship, taking on a share of costs in those areas of activity that are not beneficial to the latter.

State ownership ensures the functioning of the non-profit social sphere and the production of public goods; national security;

It allows you to smooth out the blows of crises by mobilizing resources for fastest way out of these by reducing taxation and using state reserve funds, intervening in the purchase of goods, helping to accelerate the development of higher technologies, and nationalizing the property of bankrupt enterprises.

Private ownership

Private property- one of the forms of ownership, meaning the absolute, legally protected right of a citizen or legal entity to specific property, including means of production.

How a legal institution developed in Roman law. One of the three main forms of ownership recognized by the legislation of the Russian Federation. So, paragraph 2 of Art. 9 of the Constitution of the Russian Federation states that land and other natural resources can be in private, state, municipal and other forms of ownership. Acts as property of citizens and legal entities (including public and religious organizations). The institution of private property was restored in domestic legislation (after a long break) in 1990.

Prohibited methods of protecting private property

The tradition of protecting land holdings from illegal encroachments has a long history, but not in Russia. In most countries of the world there is an administrative or even criminal liability for trespassing on private property. But in our country, only housing is inviolable property.

Only the home is inviolable

With home protection, everything is the same as in most cases. developed countries peace. The principle of inviolability of the home is enshrined in both the Constitution and the Criminal Code. You can enter someone else's home only in cases directly provided for by federal law, or on the basis of a judicial act (court order, ruling, decision, etc.).

Article 139 of the Criminal Code provides for a fine of up to 40 thousand rubles, up to a year of correctional labor, or arrest for up to three months for simple entry into a home against the will of the person living in it, without the purpose of theft.

The same act, committed with the use of violence, is punishable by a fivefold fine or imprisonment for up to two years. If one’s official position was used for illegal entry, the fine can be up to 300 thousand rubles, and the term of imprisonment can be up to three years.

What is meant by housing?

According to the same Criminal Code, this can be an individual residential building with residential and non-residential premises included in it, residential premises, regardless of the form of ownership, included in the housing stock and suitable for permanent or temporary residence, as well as other premises or structure not included in housing stock, but intended for temporary residence. In other words, even a tourist tent can be a home.

But non-residential premises and other repositories do not have the same inviolability.

Responsibility for breaking into them occurs only in the case of attempted theft, when it is obvious from the actions of the offender that the penetration is committed for the purpose of theft. If someone climbed into a farmer’s hayloft just to take a nap, there is no criminal offense (unless, of course, the non-residential premises form a single structure with the residential premises).

The situation is approximately the same with a plot of land - there is no criminal or administrative liability for walking in someone else’s garden. Now, if you decide to pick apples there, you are entitled to administrative penalty as for petty theft.

However, abroad, violating the boundaries of private property is a serious offense for which criminal or at least administrative liability is established. Why is it different in Russia?

Apparently, it’s all about the communal traditions of the Russian people, when the land was the property of all village residents, and no one considered invading someone else’s territory as a serious offense. In Europe, where land relations were much more individualized back in the Middle Ages, criminal prosecution for trespassing on the property of others appeared much earlier than the right to the inviolability of the home.

How to properly defend your territory

Of course, the absence of criminal and administrative liability does not mean that one’s territory cannot be protected. But writing statements to the police about illegal entry is useless. The owner can only exercise self-defense of his rights, for example, by erecting a fence or otherwise marking the boundaries of his territory.

In addition, the owner, in self-defense, can use physical strength to expel outsiders from their territory. However, it should be borne in mind that actions in self-defense must be proportionate to the nature of the encroachment on the rights of the owner.

This principle applies not only to the protection of the boundaries of private property, but also to any other form of self-defense of rights, for example in self-defense. If we're talking about only to prevent unwanted guests from entering the site, the owner cannot take measures that threaten their life and health.

You can put up a fence and an alarm system, but whether you can string barbed wire is a moot point. And you certainly cannot set traps for uninvited guests, as Andrei Mironov’s hero did in the film “Beware of the Car” when he tried to protect his car from theft.

The mere threat of intrusion into privately owned territory is not grounds for the use of special means of self-defense, for example a traumatic pistol or gas canister. The use of special means is permissible only in cases of violence or threat of violence accompanying unlawful entry. The use of firearms or bladed weapons, as well as objects that replace them (for example, an ax), is possible only if there is an immediate threat to the life and health of the defender, that is, not within the framework of protecting private property, but in self-defense.

Professional security

Services for the protection of property, including land plots and other real estate, exist in three types: services of a watchman, a private security company (PSC) or private security officers of the Ministry of Internal Affairs of the Russian Federation.

A simple watchman does not have any special rights to apply measures to protect private property. In fact, he is a representative of the owner, exercising his powers by virtue of his position. The watchman has the right to prevent unwanted persons from entering the protected territory, to protect the owner’s property, as well as his life and health. If a watchman has a license to own a self-defense weapon, he has the right to take it with him to work, subject to established storage rules, his rights to use it are the same as other civilians.

According to Article 24 of the Law “On Weapons”, citizens of the Russian Federation can use the weapons they legally possess to protect life, health and property in case of necessary defense or emergency. The use of a weapon must be preceded by a clearly expressed warning to the person against whom the weapon is used, except in cases where delay in the use of a weapon creates an immediate danger to human life or may entail other grave consequences. Moreover, the use of weapons in a state of necessary defense should not cause harm to third parties.

It is prohibited to use firearms against women, persons with obvious signs of disability, and minors when their age is obvious or known, except in cases where these persons commit an armed or group attack. The owner of the weapon must immediately, no later than 24 hours, report each case of the use of a weapon resulting in harm to human health to the internal affairs agency at the place where the weapon was used.

The rights of professional security guards who are employees of a private security company are somewhat broader.

They can use special equipment (rubber batons, handcuffs, etc.) not only in cases of necessary defense or extreme necessity, but also in cases where non-violent methods of preventive influence on offenders have been used and have not produced the desired results:

A) to repel an attack that directly threatens their life and health (bludgeon);
b) to repel an attack while protecting the life and health of protected citizens and to suppress a crime against the property they protect, when the offender offers physical resistance (a baton and handcuffs).

The security guard has the right to use firearms in following cases:

To repel an attack when own life is exposed to immediate danger;
- to repel a group or armed attack on protected property;
- to warn (with a shot in the air) of the intention to use a weapon, as well as to give an alarm signal or call for help.

However, apart from the right to use special equipment and weapons in certain cases, private security guards actually do not have any rights. Although they quite often carry out not only the protection of the object, but also the actual detention of the offender, his personal search and search of his belongings and vehicles, from the point of view of the law, such actions are arbitrariness and can entail quite severe sanctions from an unscheduled inspection by the licensing authority to criminal liability.

Private security officers have much more powers. In addition to the rights to use special equipment and firearms, subject to compliance with the Law “On the Police,” has the right to:

Detain persons attempting to illegally remove (remove) material assets from a protected facility;
- deliver to office premises security or to the police of persons suspected of committing offenses related to encroachment on protected property;
- carry out, in accordance with the procedure established by law, on the basis of the terms of contracts, an inspection of things, and in exceptional cases - a personal search at checkpoints, as well as an inspection of vehicles and checking the compliance of transported goods with accompanying documents upon entry (exit) into the territory of a protected facility;
- use technical means that do not cause harm to the life, health of citizens and environment.

When security is powerless

However, what are the powers of a watchman, security guard or police officer if the violation consists only of crossing the boundaries of private property? As mentioned above, such actions do not constitute a criminal or administrative offense. Therefore, all that the security guard can do is to escort the intruder out of the protected area. Attempts to inspect or detain the offender, to seize any objects, or to use force are an abuse of authority.

In addition, the law allows cases of use of someone else's land plot by persons who are not the owners without the permission of the owner of the plot or a person authorized by him. One such case is an easement - the right of passage through the owner’s land. Such a right can be private - for the owner of a neighboring plot or public - for an unlimited number of persons.

According to the Land Code, public easements can be established for:

5) water intake and watering place;
6) driving farm animals through the land plot;
7) haymaking, grazing of farm animals in the prescribed manner on land plots at a time the duration of which corresponds to local conditions and customs;
8) use of the land plot for hunting and fishing purposes;

A public easement is established by a regulatory legal act, for example, of a local government entity (rural district, district), and then registered with the territorial bodies of the Federal Registration Service as an encumbrance on a land plot.

At the same time, the Water Code enshrines the right of an unlimited number of people to free access to public water bodies (state or municipal property) for personal or domestic needs. Although this right is not recorded as an easement, in fact it means that if the owner’s land borders a public water body, then he cannot legally prevent unauthorized persons from passing along the coastal strip.

Security guards have no right to prevent photography or sketching of private objects.

Let us remind you that they have such rights only in the event of an infringement on the rights of the owner, which is prosecuted by criminal law. Meanwhile, criminal liability arises only for the illegal collection, without the consent of the victim, of information about the private life of a person that constitutes personal or family secret, while other forms of collecting information about private life are not prosecuted by criminal law.

Consequently, the intervention of a security guard in the activities of persons collecting information, for example, a paparazzi who is filming in public places, is an abuse of authority of the security guard.

Legal form of ownership

Economic relations of appropriation appear in various forms ah, depending on who is their subject: an individual, a group of persons or a collective organized by them, a state or society (people) as a whole. Accordingly, a distinction is usually made between individual, group or collective and public, as well as mixed appropriation. These economic forms of appropriation are usually called forms of ownership.

Consequently, forms of ownership are economic rather than legal categories. They cannot be identified with the right of property or with its varieties, distinguishing or contrasting on this basis, for example, “the right of individual (or “private”) property” and “the right of collective property.” After all, forms of ownership as economic relations receive different legal forms expressions that cannot be reduced only to the right of ownership. In addition, not all subjects of economic relations of appropriation may be participants in property relations regulated by civil law, including subjects of property rights.

In particular, labor collectives, various communities and similar entities that do not have their own separate property cannot act in this capacity. After all, they do not alienate any property from the property of other persons, primarily from the personal property of their participants (members), and therefore do not become independent participants in property relations (owners). If such separation occurs, then a new independent owner is formed (a legal entity, for example, a joint-stock company or a public organization), which becomes an individual and not a collective entity, because its founders (participants) lose the right of ownership of the property transferred to it. In the economic sense, the collective can be considered the subject of appropriation (property) in such a situation, but in the civil sense, only a legal entity becomes the sole and only owner. Consequently, the subjects of legal relations (property rights) and economic relations (appropriation) do not necessarily coincide.

For the same reason, legal relations of “mixed ownership” cannot arise, because the corresponding property is not actually “mixed”, but is either separated from the new owner (legal entity) or remains owned by the previous owners (on the right of common ownership). Due to this, for example, a joint-stock company with a predominant or even 100% state participation, nevertheless, becomes the owner of its property, which can no longer be considered an object of state property (although Russian legislation on privatization excludes economic entities from the number of purchasers of privatized property companies with more than 25% state participation). In the same way, a joint venture (business company) with foreign participation, which is a legal entity under Russian (or other national) law, becomes the sole owner of its property.

Property turnover in a market economy requires fundamental equality of rights of commodity owners as owners of property. In other words, the opportunities for alienation and acquisition (appropriation) of things should be the same for all commodity owners. Otherwise, a single, normal turnover will not work. Therefore, the principle of equality of all forms of property becomes necessary, which means the equality of opportunities provided to various subjects of appropriation.

It should, however, be emphasized that this principle is also of an economic and not a legal nature. It is simply impossible to ensure equality of all forms of property in the legal sense. Thus, any property, including those withdrawn from circulation, can be in state ownership; the state can acquire ownership of property in such ways (taxes, fees, duties, requisition, confiscation, nationalization) that citizens and legal entities are deprived of. On the other hand, legal entities and public legal entities are liable for their debts with all their property, and citizens - with the exceptions established by law (Appendix 1 to the Code of Civil Procedure). Therefore, Part 2 of Art. 8 of the Constitution of the Russian Federation speaks of recognition and equal protection, but not of equality of different forms of property.

Therefore, the existence different forms property (i.e., economic forms of appropriation of material goods) does not at all require the emergence of different property rights that mirror them. With a different approach, these types of property rights will inevitably entail differences in the content of the rights of owners (as was the case earlier, when the location of property in state or other form of socialist ownership provided it to the subject immeasurably great opportunities than the form of personal property), thereby violating the fundamental principle of equality of forms of ownership. Therefore, it should be recognized that legally there is one right of ownership with a single, identical set of powers for all owners (i.e. content), which can only have different subjects. Because of this, there is no need to distinguish between types of property rights, for example, a separate right of private property, as opposed to the right of public property.

Proclamation in Part 2 of Art. 8 of the Constitution of the Russian Federation, private, public (state and municipal) and other forms of ownership refers specifically to economic, not legal categories. At the same time, the private form of ownership (appropriation) and in the constitutional understanding is a general, collective concept for the appropriation (property) of any private (non-state, non-public) persons, in this sense opposed to public or social appropriation (state and municipal (public) property).

The understanding of private property as the ownership of property by only one person - an individual, and, moreover, not all property, but, first of all, the means of production, and even only those that he is not able to use himself, without resorting to hiring labor (obviously identified with exploitation of workers), is based on ideological (political-economic) dogmas and now has neither legal nor practical meaning.

Speaking about the concept of private property, we must also keep in mind that in Russia even the term “property” itself began to be used only in the second half of the 18th century, under Catherine II (whereas before that the tsar, who personified the state, could arbitrarily confiscate any property from any of his subjects). “Full ownership”, including the right to freely dispose of one’s property and freed from numerous restrictions “in the state interest”, was granted by the well-known Charter to the nobility only to the mentioned class as a special privilege. Only as a result of the reforms of Alexander II, carried out already in the 60s. XIX century, private property, “ceasing to be a privilege, became common legal norm of the entire population." Under such conditions, legislative recognition and a normal, rather than political-economic, understanding of private property can not only protect the property interests of citizens and legal entities from arbitrary interference by public authorities, but also become sufficiently effective means formation of a genuine, independent from the state civil society, in the conditions of which only a normal market economy can exist.

It is no less obvious now that no “other forms of property” except private and public actually exist. The attempts that sometimes occur to identify on this basis some special forms of collective, communal or mixed property and the special “property rights” corresponding to them cannot have either a legal (civil) or simply logical meaning, since the subjects of the corresponding property relations are actually are always either individual citizens or owner-organizations (legal entities) created by them, which falls well within the framework of the usual understanding of private property. In this regard, the recognition of the possibility of the emergence of “other forms of property”, except private and public, should be considered the result of a misunderstanding based on an ideologized, political-economic interpretation of private property.

Economic forms of ownership

The main task of the theory of property rights, as formulated by Western economists themselves, is to analyze the interaction between economic and legal systems.

The theory of property rights is based on the following fundamental principles:

1) property rights determine what costs and rewards agents can expect for their actions;
2) restructuring of property rights leads to shifts in the system of economic incentives;
3) the reaction to these shifts will be the changed behavior of economic agents.

The theory of property rights is based on the basic idea that any act of exchange is essentially an exchange of bundles of rights: when a transaction is concluded in the market, two bundles of property rights are exchanged. A bundle of rights is usually attached to a specific physical good or service, but it is the value of the rights that determines the value of the goods exchanged.

Property rights are understood as sanctioned behavioral relations between people that arise in connection with the existence of goods and concern their use. These relationships define norms of behavior regarding goods that any person must observe in his interactions with other people or bear costs due to their non-compliance. The term "good" is used here to refer to anything that brings utility or satisfaction to a person.

According to the economic theory of property rights, it is not a resource (means of production or work force) itself is property, but a bundle or share of rights to use the resource.

The origins of the theory of property rights were two famous American economists - R. Coase and A. Alchian. I. Bayritzel, G. Becker, D. North, N.S. took part in the further development of this theory. Cheng, R. Pevzner, et al.

A complete “bundle of rights” consists of 11 elements:

1) right of ownership, i.e. the right of exclusive physical control over goods;
2) right of use, i.e. the right to use the beneficial properties of goods for oneself;
3) the right to manage, i.e. the right to decide who and how will ensure the use of benefits;
4) the right to income, i.e. the right to have results from the use of benefits;
5) the right of the sovereign, i.e. the right to alienate, consume, change or destroy a good;
6) the right to security, i.e. the right to protection from expropriation of goods and from harm from the external environment;
7) the right to transfer benefits as an inheritance;
8) the right to indefinite possession of a good;
9) prohibition on using a method that is harmful to the external environment;
10) the right to liability in the form of recovery, i.e. the possibility of collecting benefits in payment of a debt;
11) the right to a residual nature, i.e. the right to the existence of procedures and institutions that ensure the restoration of violated powers.

Property rights are understood as sanctioned by society (state laws, traditions, customs, administrative orders, etc.) behavioral relations between people that arise in connection with the existence of goods and relate to their use.

Property relations in this theory are derived from the scarcity of resources: without any prerequisite of scarcity, it makes no sense to talk about property. Therefore, property relations are a system of exclusions from access to material and intangible resources. If there are no exceptions to access to resources, therefore, they belong to no one, belong to no one, or - which is the same thing - belong to everyone, because there is free access to them. According to this theory, such resources do not constitute an object of property.

Excluding others from free access to resources means specifying ownership rights to them. The term "specify" literally means listing the details to which special attention must be paid. The meaning and purpose of the specification is to create conditions for the acquisition of property rights by those who value them more highly, who are able to derive greater benefit from them.

Forms of ownership are in constant development. As civilization developed, property relations also changed, taking on a wide variety of forms. This gives grounds for the assertion that property is a historical category.

Municipal form of ownership

Municipal property, along with state and private property, is one of the main forms of ownership. In Russia, this provision is legally enshrined in the Constitution (Clause 2, Article 9). According to the Constitution, the subjects of the law of municipal ownership are municipal entities. Local self-government bodies exercise on their behalf the rights to use, own and dispose of this property.

Municipal property is under the jurisdiction of administrative-territorial entities: cities, districts, towns, etc. The objects of property are the property of local government bodies, housing funds, non-residential premises, local budget funds, extra-budgetary funds, manufacturing enterprises, service sector, cultural institutions, education, healthcare, etc.

Municipal property is largely assigned to municipal enterprises or transferred to the management of municipal institutions. In case of transfer of property to the management of the enterprise, they receive the right to independently manage the received property ( real right– management right). Institutions receive the right of operational management of the property assigned to their account.

Since the beginning of its existence, municipal property has been distinguished by an organization that is closest to the population, since with its means and capabilities it serves to satisfy the needs and wants of the population.

Historically, municipal property is expanding its composition and complicating its management structure. Initially, it included only healthcare, education, social security, and communications institutions, but with the development of society and technology, water supply, electricity and gas supply, sewerage, transport, housing and non-residential facilities, etc. were added to the listed entities. At the same time, the volume is constantly increasing of this type of property, the structure and management staff are being improved (more and more qualified operation specialists are constantly required).

Historically, municipal property arose as an independent type of property, but developed under pressure government agencies, to a certain extent obeying them. However, in recent years, a steady opposite trend has emerged: the gradual liberation of municipal property from subordination to the state and its transfer to the jurisdiction of local government bodies.

The municipal form of ownership differs from the state form of ownership in the following feature: its operation is characterized by the pursuit of rather narrow goals of improving the living conditions of local residents and improving the territories settlements. State property strives to meet the needs of all citizens, regardless of their place of residence.

Municipal ownership of a land plot implies the power of ownership, disposal and use of a plot of land that belongs to a municipality. The objects of such right include land plots that were transferred to the Russian Federation or its constituent entities into municipal ownership or considered such on the basis of federal laws. Title to land must be supported by a certificate of ownership.

Municipal (communal) property does not exist in all countries, but only in those where the appropriate historical prerequisites have developed for its emergence. In Russia, it is considered at the legislative level as an independent form of ownership. It includes the property of cities, rural settlements and municipalities owned by right of ownership.

Forms of land ownership

Property is a necessary condition for economic freedom and the life of an individual, as well as society and the state as a whole.

Land ownership is regulated by the norms of various branches of law, public relations on ownership, use and disposal of land plots.

Forms of land ownership directly depend on needs economic development productive relationships society and their correspondence to the productive forces, so they constantly undergo certain changes. According to Art. 9.2 of the Constitution of the Russian Federation, land and other natural resources are in private, state, municipal and other forms of ownership. The RF Land Code, adopted on October 25, 2001, also established the plurality of forms of land ownership.

There are the following forms of ownership: state, municipal, private property.

State ownership of land

In accordance with the legislation of the Russian Federation (according to paragraph 1 of Article 214 of the Civil Code of the Russian Federation), state property is divided into two subtypes:

Property of the Russian Federation (federal property);
- property of the constituent entities of the Russian Federation.

In accordance with paragraph “g” of Art. 72 of the Constitution of the Russian Federation, the delimitation of state land ownership into federal land ownership and land ownership of the constituent entities of the Russian Federation falls under the joint jurisdiction of the Federation and its constituent entities.

According to paragraph 1 of Art. 16 of the Land Code of the Russian Federation, state property includes lands that are not owned by citizens and legal entities, as well as by municipalities. The delimitation of state ownership into property of the Russian Federation (federal property), property of constituent entities of the Russian Federation and property of municipalities (municipal property) is carried out in accordance with the Federal Law “On the delimitation of state ownership of land” of June 17, 2001.

Article 17 of the Land Code of the Russian Federation regulates the legal regime of lands in federal ownership, these are:

- property rights of the Russian Federation, which arose during the delimitation of state ownership of land;
- acquired by the Russian Federation on the grounds provided for by civil law.

According to paragraph 2 of Art. 17 of the Land Code of the Russian Federation, land plots that have not been granted private ownership may be in federal ownership on the grounds provided for by the Federal Law “On the delimitation of state ownership of land.”

Article 18 of the Land Code of the Russian Federation establishes that the following land plots are owned by the constituent entities of the Russian Federation:

Recognized as such by federal laws;
- property rights of subjects of the Russian Federation, which arose during the delimitation of state ownership of land;
- acquired by constituent entities of the Russian Federation on the grounds provided for by civil legislation.

They may also own the following land plots that are not granted private ownership:

Occupied with real estate owned by constituent entities of the Russian Federation;
- provided to state authorities of the constituent entities of the Russian Federation, state unitary enterprises and government institutions created by state authorities of the constituent entities of the Russian Federation;
- classified as lands of specially protected natural areas of regional significance; forest lands owned by constituent entities of the Russian Federation in accordance with federal laws;
- lands of the water fund occupied by water bodies owned by constituent entities of the Russian Federation;
- lands of the land redistribution fund, etc.

The basic principles of delimitation of state ownership of land are:

The supremacy of the Constitution of the Russian Federation and federal laws (Part 1, Article 1);
- priority of government bodies of the Russian Federation in the process of delimiting state ownership of land (clause 2 of Art. 2, 6);
- derivative of the right of ownership of a land plot from the right of ownership of real estate located on it, within its borders or under it (Articles 3-5);
- free acquisition of ownership rights to land plots when delineating state ownership of land.

State authorities and local governments are obliged to ensure the management and disposal of land plots that are in their ownership and (or) jurisdiction, on the principles of efficiency, fairness, publicity, openness and transparency of procedures for the provision of such land plots.

Municipal ownership of land

Municipal property - land plots occupied by municipal property, as well as recognized as municipal property during the period of division of land by levels of ownership. Example: hospitals, grandfather. gardens, city hall, agricultural enterprises (SVHZ Progress), as well as public lands (streets, roads, squares, parks)

This type of property may include lands occupied by municipal property, as well as lands necessary for the direct provision of public services to the population located in the corresponding territory of the district, city, etc.

These lands undergo state registration in the State Register in accordance with Government Decree No. 219 of February 18, 1998.

In accordance with Art. 130 of the Constitution of the Russian Federation, local self-government exercises the ownership, use and disposal of municipal property, which includes everything that is not the federal property of the constituent entities of the Russian Federation and private property.

By orders of the Government of the Russian Federation, objects of social, cultural and public utility purposes are transferred from federal ownership to municipal ownership of a number of constituent entities of the Russian Federation.

Municipal ownership includes land within the boundaries of cities, towns and rural settlements, as well as land plots outside their boundaries, transferred to the jurisdiction of local governments. State-owned lands may be additionally transferred to the municipal ownership of cities and other settlements, as well as districts (except for districts in cities) to ensure their development. Land may be acquired into municipal ownership by local government bodies from the owners of land plots by purchasing them or on the basis of donation, abandonment of land plots and on other legal grounds.

The main purpose of municipally owned lands is to satisfy the municipal needs of the local population (servicing the needs of housing stock and utilities, engineering infrastructure, external landscaping, etc.). Because of this, municipal land ownership has a narrower purpose compared to state property.

Management and disposal of municipal lands is carried out by local governments on the basis of local charters, territorial planning and land zoning in accordance with the legislation of the Russian Federation and constituent entities of the Russian Federation.

Municipally owned lands can be transferred to citizens and legal entities based on decisions of local governments in accordance with their charters.

Before the adoption of a special federal law, the turnover of land plots in major cities organized on the basis of lease, sale of lease rights. In small towns, land plots can be transferred into ownership for individual residential and garage construction, and collective gardening. The transfer of developed land plots into ownership is carried out taking into account the planned intended purpose of the plots in accordance with urban planning documentation.

The right of private ownership of land of citizens and legal entities The right of private ownership of land (CHS) of citizens and their associations is directly enshrined in the Constitution of the Russian Federation, in Art. 36 of which it is established that citizens and their associations have the right to have land in private ownership. Ownership, use and disposal of land and other natural resources, as stated in Part 2 of this article, is carried out by their owners freely, if this does not cause damage to the environment and does not violate the rights and legitimate interests of other persons. Land plots provided to citizens on the right of private ownership may be held by them under the right of both individual and common ownership.

Common property means the ownership of property by two or more persons. According to current legislation, common property can be either shared, when property in common ownership is divided into certain shares belonging to each of the owners, and joint - without defining such shares. As a general rule, common ownership of property is shared unless the law provides for the formation of joint ownership of it. In addition, the Civil Code of the Russian Federation (Article 244) establishes that common property arises when two or more persons acquire so-called indivisible things, i.e. things the division of which in kind is impossible without changing their purpose or is not subject to division by force of law. In the field of land relations, only the second criterion is applied, because a land plot as an object of property rights refers to divisible things. So, by virtue of Art. 257 of the Civil Code of the Russian Federation, the property of a peasant (farm) enterprise, including a land plot, belongs to its members on the right of joint ownership, unless otherwise established by law or an agreement between them. This Art. is dispositive in nature, and it is not excluded that the property of a peasant farm, including a land plot, may be in the shared ownership of its members in cases provided for by law or an agreement between them. The Law “On Peasant (Farm) Economy” (Article 15) established reverse rule: the property of a peasant farm belongs to its members on the basis of common shared ownership, and only with a unanimous decision of its members can it be in common joint ownership. It is quite clear that the provision established by the new Civil Code of the Russian Federation is currently in force. It should also be borne in mind that, according to current legislation, property, including land plots, can be owned by private property rights as citizens - individuals, and legal entities (with the exception of state and municipal). Consequently, the property right of agricultural partnerships, societies, and cooperatives is also private property with all the ensuing consequences. It is no coincidence that in the draft of the new Land Code of the Russian Federation, the rights of citizens and legal entities to land plots are discussed in one chapter (Chapter XI). This does not mean that the rights of citizens and legal entities to land plots are identical. Thus, legal entities cannot own a land plot on the right of lifelong inheritable ownership. But, the property rights of citizens and legal entities, with the exception of state and municipal ones, are of the same type: in both the 1st and 2nd cases it is the right of private property, which is appropriately enshrined in the Constitution, the Civil Code and the Land Code.

Land users - persons who own and use land plots on the right of permanent (indefinite) use or on the right of gratuitous fixed-term use;

Landowners - persons who own and use land plots on the right of lifelong inheritable ownership;

In accordance with the land legislation of the Russian Federation, state-owned land plots can be transferred to legal entities and individuals on the right of use. The right to use land is divided into permanent (indefinite) use, lifelong inheritable ownership of land plots, limited use of other people's land plots (easement), lease of land plots, gratuitous fixed-term use of land plots.

Permanent (indefinite) use of land plots

Land plots are provided for permanent (indefinite) use by the state and municipal institutions, federal government enterprises, as well as state authorities and local governments.

Land plots are not provided to citizens for permanent (indefinite) use.

Citizens who own land plots with the right of permanent (perpetual) use have the right to acquire ownership of them. Each citizen has the right to acquire ownership of a land plot in his permanent (perpetual) use one time free of charge, while charging additional sums of money in addition to the fees established by federal laws is not allowed.

Lifelong inheritable ownership of land plots

The right of lifelong inheritable ownership of a land plot in state or municipal ownership, acquired by a citizen before the entry into force of this Code, is retained. The provision of land plots to citizens on the right of lifelong inheritable ownership after the entry into force of this Code is not permitted.

Disposal of a land plot that is under the right of lifelong inheritable ownership is not permitted, with the exception of the transfer of rights to a land plot by inheritance. State registration The transfer of the right to lifelong inheritable ownership of a land plot by inheritance is carried out on the basis of a certificate of the right to inheritance.

Citizens who have land plots in lifelong inheritable ownership have the right to acquire ownership of them. Every citizen has the right to acquire ownership of a land plot that is in his lifelong inheritable possession once free of charge, while the collection of additional amounts of money in addition to the fees established by federal laws is not allowed.

The right to limited use of someone else’s land plot (easement) A private easement is established in accordance with civil law. A public easement is established by law or other regulatory legal act of the Russian Federation, a regulatory legal act of a constituent entity of the Russian Federation, a regulatory legal act of a local government body in cases where this is necessary to ensure the interests of the state, local government or local population, without seizure of land plots. The establishment of a public easement is carried out taking into account the results of public hearings.

Public easements may be established for:

1) passage or passage through a land plot;
2) use of the land plot for the purpose of repairing utility, engineering, electrical and other lines and networks, as well as transport infrastructure facilities;
3) placement of boundary and geodetic signs and approaches to them on the land plot;
4) carrying out drainage work on the land plot;
5) water intake and watering place;
6) driving livestock through the land plot;
7) haymaking or grazing of livestock on land plots at a time the duration of which corresponds to local conditions and customs, with the exception of such land plots within the forest fund lands;
8) use of the land plot for the purposes of hunting, fishing in an enclosed body of water located on the land plot, collecting wild plants within the established time limits and in the prescribed manner;
9) temporary use of a land plot for the purpose of carrying out survey, research and other work;
10) free access to the coastal strip.

An easement can be temporary or permanent. The implementation of an easement should be the least burdensome for the land plot in respect of which it is established.

The owner of a land plot encumbered by a private easement has the right to demand a proportionate payment from the persons in whose interests the easement is established, unless otherwise provided by federal laws.

Land lease

Land plots are provided for rent to citizens of the Russian Federation, foreign citizens and stateless persons.

Lease is a certain type of fixed-term use of land, for agricultural land the maximum lease period is 49 years, for other categories the period is unlimited. A local government authority, legal entities (collective farms, joint-stock companies, etc.) as well as citizens - owners of land plots can act as a lessor. Tenants can be any legal entity. Persons or citizens. The document certifying the right to lease land is a lease agreement concluded between the tenant and the lessor and registered with the state registration service.

Sublease is the right of the tenant to lease a plot of land to a third party. A sublease agreement may be concluded for a period not exceeding the term of the lease agreement. Under a sublease agreement, the tenant cannot transfer to the subtenant more rights to own and use the property than he himself has in accordance with the terms of the lease agreement.

Free-term use of land plots

Land in state or municipal ownership may be provided for free, fixed-term use only to state and municipal institutions, federal government enterprises, as well as state authorities and local governments.

A land plot may be provided for free, fixed-term use on the basis of an administrative legal act or agreement. The right to gratuitous temporary use of a land plot arises on the basis of a gratuitous use agreement.

Forms of ownership are characterized by ways of assigning conditions and results of production, are determined by the subject of ownership and are enshrined in law. There are as many forms of ownership as there are types of property subjects. The modern market economy is guided by the following forms of organization of property and enterprises:

· private enterprises can exist in the form of independent independent companies or in the form of associations created both on the basis of a participation system and on the basis of agreements between the participants of the association. Considering the dependence on the form of association, the enterprise must be legally independent and resolve economic issues on its own and be responsible for its obligations or be deprived of economic and legal independence, and then the resolution of business issues depends on the parent enterprise;

· state-owned enterprises act as counterparties in economic turnover along with private firms. In them, the state usually owns all the share capital received as a result of nationalization or newly created. State-owned industrial firms occupy a fairly strong position in the production of different countries. As a rule, most enterprises are concentrated in the extractive industries;

· in mixed public-private companies, the state, represented by some ministry or holding company, may own a significant part of the stake (more than 50%), and then it, as a rule, exercises control over their activities. Mixed forms of ownership also include enterprises with foreign investment.

Official Russian legislation does not recognize a collective form of ownership and limits the classification of enterprises to private and state forms of ownership in order to eliminate the monopoly position of state ownership in all spheres of the economy. Increasing the status of private property means switching state and cooperative enterprises to the private sector of the economy and restructuring the entire system of state entrepreneurship. According to experts, such a policy of forming private owners is considered successful when their “critical mass” is at least 30% of the total working-age population. Meanwhile, in foreign practice, private property is still commonly understood as any non-state property. This idea of ​​private property has become established as a result of the long evolution of its qualitative state, and now it appears not only in the form of individual property (the property of individuals), but mainly in the form of collective (group) property.

5 Regulatory legal acts regulating the activities of the enterprise

The activities of enterprises are regulated by regulations. The basis is the Civil Code of the Russian Federation, as well as the Constitution of the Russian Federation, Tax Code, Labor Code, etc.
Posted on ref.rf
codes of the Russian Federation, laws, by-laws of the Russian Federation and constituent entities of the Russian Federation, regulations, orders and other normative legal acts. acts of the Russian Federation and constituent entities of the Russian Federation.

The main documents regulating business activities are:

1. Constitution of the Russian Federation of December 12, 1993 (as amended on July 25, 2003);

2. Civil Code of the Russian Federation (Part 1) dated November 30, 1994 No. 51-FZ (as amended on July 29, 2004);

3. Civil Code of the Russian Federation (Part 2) dated January 26, 1996 No. 14-FZ (as amended on December 23, 2003);

4. Civil Code of the Russian Federation (Part 3) dated November 26, 2001 No. 146 -FZ;

5. Tax Code of the Russian Federation (Part 1) dated July 31, 1998 No. 146-FZ (as amended dated July 22, 2005 No. 119-FZ);

6. Tax Code of the Russian Federation (Part 2) dated 08/05/2000 No. 117-FZ (as amended on 07/22/2005 No. 117-FZ);

7. Federal Law “On state support of small businesses in the Russian Federation” dated June 14, 1995 No. 88-FZ (as amended on March 21, 2002);

8. Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated August 28, 2001 No. 129-FZ (as amended on December 23, 2003);

9. Federal Law “On Insolvency (Bankruptcy)” dated October 26, 2002 No. 127-FZ;

10. Federal Law “On licensing of certain types of activities” dated August 28, 2001 No. 128-FZ (as amended on December 23, 2003);

11. Labor Code of the Russian Federation No. - FZ dated December 21, 2001;

12. Other regulations.

The Constitution of the Russian Federation is the main document of all Russian legislation. The Constitution enshrines the following fundamental rights and principles of business activity: free disposal of one’s labor, the right to private property, equality of all forms of property, freedom economic activity, unity of economic space, free movement of goods, services and financial resources, general civil human rights.

The Civil Code (Part 1) defines the legal aspects of relationships between citizens, legal entities and other participants in business activities, and organizational and legal forms of business.

The Civil Code (Part 2) defines the legal aspects of commercial and financial entrepreneurship, contractual and contractual relations.

The Tax Code regulates general rules determination of income and expenses of participants in business activities, types, tax rates, tax base, procedure for calculating taxes, etc.

The Labor Code defines the legal aspects of regulating labor relations: labor organization and labor management, working time and rest time, payment and labor regulation, guarantees and compensation.

State registration is a procedure for legalizing the activities of business entities, in which government bodies verify the compliance of the legal entity itself and its registration documents with the requirements of current legislation. Federal laws may establish a special procedure for registering certain types of legal entities.

Legal entities act on the basis of constituent documents: an agreement or charter based on the organizational and legal form of a participant in entrepreneurial activity, or an agreement and charter.

The constituent agreement of a legal entity is concluded, and the charter is approved by its founders (participants).

The foundation agreement is a document that contains the following information: name of the legal entity; its location; the procedure for joint activities to create it; the size of the participation shares of each of the founders; conditions for transferring the property of the founders to a legal entity; conditions for the participation of founders in the activities of a legal entity; conditions and procedure for distribution of profits (losses) between participants; conditions for managing the activities of a legal entity; conditions for the withdrawal of founders (participants) from the composition.

The charter must necessarily contain: information about the organizational and legal form, name, location, size of the authorized capital, composition of the founders, type and scope of activity, procedure for profit distribution, procedure for the formation of funds, conditions of reorganization and liquidation.

Classification of enterprises by forms of ownership - concept and types. Classification and features of the category "Classification of enterprises by type of ownership" 2017, 2018.

The most common classifications are by type of ownership, size, nature of activity, industry, dominant factor of production, legal status.

According to the legal status (organizational and legal forms) in Russia, the following types of enterprises are distinguished: according to the Civil Code of the Russian Federation:

· individual entrepreneurs

· business partnerships and societies;

· production cooperatives;

· state and municipal unitary enterprises;

· non-profit organizations (including consumer cooperatives, public and religious organizations and associations, foundations, etc.).

According to the form of ownership, enterprises are divided into:

· private, which can exist either as completely independent, independent firms, or in the form of monopolistic associations and their components. Private companies can also include those firms in which the state has a share of capital (but not a predominant one);

· state, which means both purely state, in which capital and management are completely owned by the state, and mixed, where the state owns the majority of capital or plays a decisive role in management. · mixed enterprises sometimes occupy a significant place in the economic life of the country. For example, in Russia at the end of the 90s. the state retains a stake in many privatized enterprises (these enterprises employ a quarter of all employees).

According to capital ownership. They can be national, foreign and joint.

By size enterprises are divided into small, medium and large, based on two main parameters: the number of employees and the volume of production (sales).

In terms of number, small enterprises usually predominate (in Russia they account for about 1/2 of the total number of enterprises).

By enterprise size are divided into three groups: small (up to 50 employees), medium (from 50 to 500 (less often up to 300)) and large (over 500 employees). When assigning an enterprise to one of the groups, the following can be used: indicators: number of employees, cost of manufactured products, cost of basic production assets.

Different countries define a small business differently. According to the Law “On State Support of Small Businesses in the Russian Federation” dated June 14, 1995 in our country, these include those enterprises where the average number of employees does not exceed 30 people - in retail trade and consumer services, 50 people - in wholesale trade, 60 people - in the scientific and technical sphere, agriculture and 100 people - in transport, construction and industry. In other industries and when carrying out other types of activities - 50 people.

Classification of enterprises based on the dominant factor production identifies labor-intensive, capital-intensive, material-intensive, knowledge-intensive enterprises.

Knowledge-intensive included aerospace, computer, medical, complex chemical technologies, electronic communications, pharmacology, scientific instrumentation, electronic engineering; in the second - shipbuilding, technology of elastic materials, land transport, production and processing of glass and stone, non-ferrous metals and alloys; in the third - technologies of oil refining, ferrous metallurgy, light woodworking and paper industries.

Capital intensity- an indicator characterizing the ratio of fixed capital to products (services) produced in the corresponding period. A capital-intensive industry would be one that uses a large number of equipment with a long service life in relation to the products produced. Examples of such industries would be mining, oil, chemical, paper industries. Industries with low capital intensity include light industry, leather, furniture, etc. Capital-intensive industries predominate in highly developed countries; in developing countries they can be found among export-oriented industries.

Indicators energy intensity industries can serve as the share of fuel and energy costs in the cost of finished products, unit costs fuel and energy for its production.

Indicators labor intensity industries are costs (in man-hours) per unit of output, the number of products produced per worker, the share wages in the cost of production, etc. (mechanical engineering, mining and coal industries.

An important feature of the classification of enterprises is their industry affiliation. This classification is based on differences in manufactured products based on their purpose, production methods and consumption patterns.

According to this classification enterprises are divided into: industrial, agricultural, transport, trade, communications, construction, banking, insurance, scientific and technical enterprises, etc.

Industry traditionally divided into two large industry groups: mining And processing industry. In turn, the processing industry is divided into chemical, light, food, heavy industries, etc.

By area (nature) of activity are divided into enterprises of the production and non-production spheres. It assumes their division into those producing material goods and services.

By scale of business activity Enterprises can be divided into: individual enterprises and collective enterprises.

By operating time throughout the year are divided into year-round enterprises and seasonal enterprises.

Enterprises are different in terms of conditions, goals and nature of operation. For a more in-depth study, businesses are usually classified.

The main characteristics of the classification of enterprises are the following: industry characteristic and type economic activity, form of ownership, nature of the legal regime of ownership, predominant production factor, ownership of capital and control over it, organizational and legal form, type of product produced.

1. Classification by type and nature of activity.

First of all, enterprises differ from each other by belonging to one or another sector of the country’s economy - industry, construction, agriculture, transport, trade, supply and sales, financial sector, science and education, healthcare, culture, etc.

The division of enterprises into industries occurs according to the purpose of the products, the nature of the technical base and technological process:

Production;

Construction;

Trading;

Freight forwarding;

Research and production, etc.

Industrial enterprises are based on the production of goods, usually those enterprises in which more than 50% of turnover comes from the production of industrial products.

Trading enterprises are mainly engaged in the implementation of transactions for the purchase and sale of goods. They can either be part of the sales system of large industrial enterprises, or exist independently of other firms and carry out trade and intermediary operations.

Freight forwarding enterprises specialize in carrying out operations to deliver goods to the buyer, carrying out orders from industrial, trading and other companies.

2. Classification by type of ownership.

The legal status of an enterprise is based on its form of ownership.

According to the forms of ownership there are:

State;

Municipal;

Private;

Mixed.

In all countries with market economies, the majority of enterprises are privately owned.

Private enterprises can exist in the form of independent independent companies, or in the form of associations created both on the basis of a participation system and on the basis of an agreement between the participants of the association. Depending on the form of association, an enterprise can be legally independent and resolve economic issues on its own and be responsible for its obligations, or be deprived of economic and legal independence, and then the resolution of issues depends on the parent enterprise.

State-owned enterprises are understood as both purely state-owned and mixed, or semi-state. In purely state-owned enterprises, the state usually owns the entire share capital. In mixed public-private companies, the state may own a significant portion of the shares (more than 50%), and then it, as a rule, exercises control over their activities.

Most state-owned enterprises are concentrated in the extractive industries.

3. Classification by the nature of the legal regime of property:

Individual;

Collective:

With common shared ownership

With common joint property.

4. Classification by ownership and control of capital:

National;

Foreign;

Mixed.

5. Classification depending on the limits of liability:

With full responsibility;

With limited liability.

6. Classification by type of product manufactured:

Enterprises for the production of goods;

Service enterprises.

7. Classification by legal form:

8. By area of ​​activity. In this aspect, enterprises operating in the field of material production and its large divisions (industry, agriculture, transport, communications and construction) are distinguished.

Another group consists of intangible production, hallmark which is the creation of special products - services.

A large group of enterprises is engaged in intermediary activities. The task of intermediary enterprises is to establish mutually beneficial contacts between producers and consumers, sellers and buyers. Professional intermediation reduces total costs, increases the profits of entrepreneurs, and reduces the costs of consumers searching for the goods they need, i.e. beneficial to all participants in economic relations.

Important functions are performed by service enterprises; indicators such as the number of enterprises in this area, the number of workers employed in it, and territorial location serve as indirect but convincing evidence of the level of development of material production.

After all, the less labor and resources are used to satisfy the material needs of people in a society, the more labor and resources it can direct to satisfy non-material needs. The state of the service sector, the volume of services consumed is one of the most important characteristics of the quality and standard of living of the population. In most developed countries, more than half of the economically active population is employed in this area of ​​social production.

9. Based on the number of products produced, enterprises are distinguished as multi-industry, producing different goods, and specialized, i.e. producing a limited number of products

10. By sizes enterprises are divided into: large, medium and small. Most often, the size of an enterprise is determined by the number of employees employed. The approach to enterprise size distribution may vary from country to country and vary across industries.

Determining the size of an enterprise by the number of employees can be supplemented by other characteristics - sales volume, assets, profit received.

Large enterprises have a number of advantages due to the concentration of production, internal specialization and cooperation. In particular, for the production of products in large volumes, equipment and technology are used, which, as a rule, have significantly higher economic and technical indicators than for the production of small batches. For a small enterprise, the latest high-performance equipment, as a rule, is inaccessible. In fact, without government support, small businesses, especially in production area, is currently unable to survive and develop.

The market environment in which enterprises are immersed and operate transforms all components of the enterprise, necessitating their monetary valuation and comparison with results, market principles of use. The results of the enterprise's activities are also expressed in monetary form. Even the internal resources of an enterprise, of necessity, receive a valuation through opportunity cost.

Market principles of activity - rationality, economy and efficiency - find the primary sphere of their implementation at the enterprise level.

Finally, competition - this engine of market development - finds its main subject precisely in the enterprise.

The Russian economy, from the point of view of ownership, is formed as a mixed one, that is, a certain part (or sector) National economy owned and operated by government or local government organizations. The other is by private citizens (individually or collectively).

According to the form of ownership, all enterprises are divided into private, state and mixed.

Private an enterprise is an enterprise with one owner, based on the private property of the owner and manager of capital. Private companies also include those firms in which the state has a share of capital (but not a dominant one).

State enterprise - in which capital and management are completely owned by the state. According to the recommendation of the Organization for Economic Co-operation (OECD), enterprises in which government bodies own the majority of the capital (over 50%) and/or those that are controlled by them (through government officials working at the enterprise) should be considered state-owned.

Mixed– where public and private capital and management are combined or predominate.

Topic 17. organizational and legal forms

Enterprises

1. Business partnerships

2. Economic companies.

Within the framework of private ownership, in accordance with Russian legislation, enterprises can take a wide variety of organizational and legal forms (see also the Civil Code of the Russian Federation, Part I).

Private sector includes:

1. Business partnerships in the form:

Full partnership;

Limited partnerships (limited partnerships).

2. Business entities in the form of:

Joint stock companies;

Limited Liability Companies;

Companies with additional liability;

Subsidiaries and dependent companies;

3. Production cooperatives.

4. Individual entrepreneurship.

Private sector enterprises (business partnerships and societies, production cooperatives) are commercial enterprises.

Their authorized capital is divided into shares (contributions) between the founders. Contributions may be money securities, various property and non-property rights.

Business partnerships and societies can be considered as association of entrepreneurs, which helps them:

Strengthen the financial base;

Bring together the potentials of individual entrepreneurs.

1. General partnership

Full recognized partnership, the participants of which (general partners), in accordance with the agreement concluded with them, are engaged in entrepreneurial activities on behalf of the company and are liable for its obligations with the property belonging to them.

Each participant in a general partnership conducts business on behalf of the partnership. The execution of each new transaction requires the consent of all participants. Profits and losses are shared in proportion to the shares of participants in the authorized capital.

Participants in a general partnership bear solidary(mutual) liability with their property for the obligations of the partnership.

A partnership of faith(limited partnership) is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more participant-investors (commanders), who bear the risk of losses associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not participate in the implementation of business activities.

Management is carried out by general partners.

Investor has the right to:

– receive part of the profit due to his share in the authorized capital;

– transfer your share of the authorized capital or part thereof to another investor or third party.

2. Limited liability company a company founded by one or more persons is recognized, authorized capital which is divided whether it is necessary sizes determined by the constituent documents; Participants in a limited liability company are not liable for its obligations and bear the risk of losses, related to the activities of the company, within the value of their contributions(Civil Code of the Russian Federation, Chapter 4).

The activities of the LLC are regulated Charter and Memorandum of Association.

The supreme body is the general meeting of its participants.

An LLC has the right to transform into a joint-stock company or a production cooperative. A company can only be liquidated by a unanimous decision of its participants.

A participant in a company has the right to sell or otherwise assign his share in the authorized capital of the company or part of it to one or more participants of the company.

The exit of a company participant does not require the consent of its other participants.

Company with additional liability a company founded by one or several persons is recognized, the authorized capital of which is divided into shares of sizes determined by the constituent documents; Participants of such a company jointly and severally bear subsidiary liability for its obligations with their property in the same multiple of the cost of deposits for everyone(Article 95 of the Civil Code of the Russian Federation).

In the event of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the remaining participants in proportion to their contributions.

For all other parameters of the company’s activities, the rules on limited liability companies apply.

Joint stock company A company is recognized whose authorized capital is divided into certain number shares; Participants of a joint stock company (shareholders) are not liable for its obligations and bear risk of loss, related to the activities of the company within the value of their shares(Article 96 of the Civil Code of the Russian Federation).

public corporation conducts an open subscription for the shares it issues and sells them freely.

This company is obliged to publish annually for public information an annual report, balance sheet, and profit and loss account.

Participants in an open joint stock company may alienate their shares without agreement other shareholders.

Closed joint stock company- a company in which shares are distributed only among its founders or a predetermined circle of persons.

Such companies do not have the right to conduct an open subscription for shares issued by them or otherwise offer them for acquisition to an unlimited number of persons.

A joint stock company can be created by one person or consist of one person if one shareholder acquires all shares of the company.

A share is a security which indicates the contribution of a certain share to the capital of the joint-stock company and, by virtue of this, gives its owner the right to receive a share of the profit of the joint-stock company in the form dividends, as well as voting rights at the general meeting of shareholders.

The dividend fluctuates mainly depending on the amount of profit of the joint-stock company.

Supreme body management - general meeting shareholders. Competence (authority) of the general meeting:

Amendment of the company's charter;

Changing the size of the authorized capital;

Election of the Audit Commission;

Formation of executive bodies of the company and early termination of their powers;

Approval of annual reports, balance sheets, profits and losses and distribution of its profits and losses;

Decision on reorganization or liquidation of the company;

Solving other issues.

If the number of shareholders is more than 50 people, then a Board of Directors(Supervisory Board). Its competence is determined by the charter of the joint-stock company.

Executive agency of a joint stock company can be collegial (board, directorate) and/or sole (director, general director). He carries out the current management of the company's activities and is accountable to the Board of Directors (Supervisory Board) and the general meeting of shareholders.

The JSC is obliged to annually engage a professional auditor to check and confirm the accuracy of the annual financial statements.

A JSC can be liquidated or reorganized voluntarily by decision of the general meeting of shareholders.

3. A production cooperative (artel) is recognized a voluntary association of citizens on the basis of membership for joint production or economic activities based on their personal labor and other participation and the association of property shares by its members (participants) (Article 107 of the Civil Code of the Russian Federation).

Production cooperatives are created for joint production, processing, marketing of industrial, agricultural and other products, trade, provision of services.

Members of a production cooperative bear the obligations of the cooperative subsidiary responsibility.

Profit cooperative is distributed among its members in accordance with their labor participation.

Supreme body management is the general meeting of its members. If there are more than 50 members of the cooperative, then a Supervisory Board can be created. Executive bodies are: the board and (or) its chairman. They provide ongoing leadership and accountability Supervisory Board.

A production cooperative may be liquidated or transformed into a business partnership and company by a unanimous decision of its members.

Simple partnership

Individual entrepreneurs and/or commercial organizations can pool their contributions and act together to make a profit or achieve another goal that does not contradict the law, without forming a legal entity. Such an association is a simple partnership.

4. Individual enterprise. An individual enterprise is an enterprise that has a single owner who has the exclusive right to own and dispose of both its property and to appropriate the results of economic activity, as well as bear full responsibility with all its property for any losses that the enterprise suffers.

Sole proprietorships are typically characteristic of small businesses. Moreover, this may be an enterprise in which the owner simultaneously acts as an employee, when labor and capital are personified in the same person. This also includes family firms and small businesses when one of the family members acts on behalf of the family as a legal entity responsible for its economic activities.

A sole proprietorship may be based on the ownership of one person and the hiring of labor.

State and municipal enterprises. Among enterprises based on public ownership, it is necessary to name state And municipal unitary enterprises. The former operate on the basis of state ownership; the property belongs to such an enterprise on the basis of economic management or operational management. Unitary enterprises are liable for their obligations with all the property they own and are not liable for the obligations of the owner of his property. Local enterprises are municipal property and also operate on the basis of economic management or operational management.