Concept and signs entrepreneurial activity.

Entrepreneurial activity- this is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law (Article 2 of the Civil Code of the Russian Federation).

Wage labor- this is the performance by an employee, on the instructions of the employer, for payment of a labor function (i.e. work in a certain specialty, qualification or position) with subordination to the internal labor regulations in force at the employer, while ensuring the latter proper working conditions in accordance with labor law (Article 15 Labor Code of the Russian Federation).

The necessary features of entrepreneurial activity are:

1. Independence;

3. Risky nature.

4. State registration.

Let's consider each of these signs separately.

The independence of entrepreneurial activity is manifested in its:

A) Organizational independence. Unlike an employee who is obliged to obey the internal rules established by the employer labor regulations, i.e. follow the orders of the employer, observe the working hours and rest hours, comply with labor standards, etc., the entrepreneur, in the sphere of his business, has no other power over himself other than his own. He is his own “master”, he decides what and when to do, what products to produce and how to sell them. In this regard, the entrepreneur does not depend on government agencies or any other persons. It’s a different matter for an employee: the employer is obliged to provide him with work, as well as everything necessary for its implementation (tools, materials, workplace), while creating proper working conditions that meet the norms of labor legislation.

b) Initiative. Initiative is the flip side of independence. Both of these signs presuppose each other and cannot exist separately. In Russian, the word “entrepreneur,” from which the name of the activity in question comes, means to undertake, to decide to carry out some new task. Being independent in your own economic activity from anyone, the entrepreneur himself, on his own initiative, determines its directions and means of implementation.

V) Self-sufficiency (economic independence). Organizational independence and initiative are possible only under the condition of economic independence, which gives the entrepreneur the possession of the means of production - land, production premises, machines, equipment, transport, raw materials, etc. These means of production may belong to the entrepreneur on the basis of ownership or other rights that presuppose their independent use (for example, by lease). The hired worker does not possess the means of production, either because he does not have sufficient funds to acquire them, or simply because he does not want to. Therefore, in order to receive the income necessary to satisfy his needs, he is hired to work for an entrepreneur - the owner of the means of production, who provides him with the specified means, but not for independent use, and to implement with their help the subordinate, i.e. dependent on the will of the employer, labor.

Thus, hired labor, in contrast to entrepreneurial activity, is dependent labor, subordinate to the will of the owner or other owner of the means of production. In this sense, a hired worker, although he receives wages for his work, does not work for himself, but for the employer.

Introduction

Concept and signs of entrepreneurial activity

The concept of entrepreneurial activity

Entrepreneurial relations

Signs of entrepreneurial activity

Forms and types of entrepreneurship

State registration of business activities

Conclusion

Bibliography

Introduction

Entrepreneurship in Russia should be perceived as a diverse phenomenon that affects state and public life. Entrepreneurship closely interacts with all spheres of society, therefore its existence must:

Be economically justified;

Fit logically into the system of industrial relations;

Demonstrate advantages over a planned economy and other non-entrepreneurial methods of management;

Ensure more efficient use of material and financial resources, achievements of scientific and technological progress;

Show an increase in labor productivity.

An important aspect in the development of entrepreneurship is its relationship with the political life of society. It is necessary to ensure support for business activities from the state, local governments, and other influential political forces of society. Without this, the authority of the entrepreneur in society will not be established, and favorable conditions for development will not be created.

In this work I would like to dwell on the concepts and signs of entrepreneurial activity.

The most important features of entrepreneurship include:

Independence and independence of business entities. The entrepreneur is free to make decisions within the framework of legal norms;

Economic interest. The main goal of entrepreneurship is to obtain the maximum possible profit, while pursuing his purely personal interests of obtaining a high income, the entrepreneur also contributes to the achievement of public interest;

Economic risk and responsibility.

These signs of entrepreneurship are interrelated and act simultaneously.

1. The concept of entrepreneurial activity.

The adoption of the Law on General Principles of Entrepreneurship and the Law on Enterprises and Business Activities led to the development of private economic initiative, both in industry and in agriculture. The transition of society to market relations opened the way for the development of free enterprise.

Over the years of reforms, the legal understanding of entrepreneurship has undergone significant changes.

According to the current Civil Code of the Russian Federation (Civil Code of the Russian Federation) - Art. 2 clause 1, entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law.

Behind the term “entrepreneurship” and “entrepreneur” is an enterprise - a complex organism, which is a production and economic system, the task of which is to produce products, works and services.

Entrepreneurial activity involves the systematic receipt of profit, which is the product of a specific human resource - entrepreneurial abilities.

Having independence, organizing production in his own interests, the entrepreneur takes responsibility, within the limits determined by the organizational and legal form of the enterprise, for the result of his activities. The property liability of an entrepreneur is his obligation to suffer adverse property consequences resulting from offenses committed on his part. Its size depends on the organizational form of the enterprise.

Both legal entities and citizens can engage in entrepreneurial activity. Among legal entities, commercial organizations fully enjoy this right. However, for some types of activities (transport, legal, pharmacy) a commercial organization must obtain a license. Some types of business activities can only be carried out by legal entities (for example, dealer activities, banking).

You can start entrepreneurial activity from the moment of state registration. Refusal of state registration is permitted only in cases of violation of the established procedure for the formation of a legal entity or inconsistency of its constituent documents with the law. Refusal to state registration, as well as evasion from it, can be appealed in court.

Essential in understanding entrepreneurship is the norm of Part 2 of Art. 34 of the Constitution of the Russian Federation, which defines entrepreneurial activity as a type of economic activity. Entrepreneurship can only be carried out within the framework of economic activity. Activities aimed at systematically generating some kind of income, but which are not economic, cannot be considered entrepreneurial.

This circumstance is indicated in Part 1 of Art. 22 of the Arbitration Procedural Code of the Russian Federation, which states that the arbitration court has jurisdiction over cases on economic disputes arising from civil, administrative and other legal relations, as well as in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated September 28, 1994, which states that the arbitration court is a specialized court for resolving economic disputes related to business activities.

Thus, entrepreneurship can be defined as the initiative activity of economic entities aimed at making a profit and based on their independence, responsibility and risk.

2. Entrepreneurial relations

Entrepreneurial relations are social relations in the field of entrepreneurial activity, as well as non-commercial relations closely related to them, including relations related to state regulation of a market economy.

These relationships are divided into two groups:

1) entrepreneurial relations themselves (horizontal relations, i.e. entrepreneur-entrepreneur relations);

2) non-commercial relations (vertical relations, i.e. relations between the entrepreneur and the governing body).

Both groups together form economic and legal relations, a single economic and legal turnover.

The basis of horizontal (property) relations between entrepreneurs is the legal equality of the parties. Their rights and obligations usually arise from the contract.

The second troupe includes relations, although of a non-commercial nature, but closely related to entrepreneurial ones, for example, relations in connection with the formation of an enterprise (entrepreneur), licensing, etc. This includes relations on state regulation of the economy, supporting competition and limiting monopolistic activities, legal regulation of the quality of products, goods and services, pricing, etc. A characteristic feature of these relations is the mandatory execution of management acts addressed to entrepreneurs, adopted within the competence of the management body.

In the economic sphere, both of these groups of relations closely interact, which determines the interrelation and interdependence of regulations and regulations governing economic relations and their management.

A feature of entrepreneurial relations compared to civil relations is the subject composition. In terms of subject composition, relations regulated by the Civil Code of the Russian Federation include citizens, legal entities, the Russian Federation, constituent entities of the Russian Federation and municipalities.

As Art. 23 of the Civil Code of the Russian Federation, citizens without the formation of a legal entity, as well as legal entities, can engage in entrepreneurial activity.

In business relations, the main concept is “economic entity”.

An economic entity is a person carrying out entrepreneurial activities. At the same time, the concept of “economic entity” is broader than the concept of “entrepreneur”, since a non-profit organization - an educational institution, without being an entrepreneur, can participate in economic turnover.

3. Signs of entrepreneurial activity

Entrepreneurial activity is distinguished by a number of characteristics, which allows us to speak of entrepreneurial activity as a concept narrower than the concept of “economic activity”.

The main and mandatory features of entrepreneurial activity are:

1) independent activity;

2) the purpose of the activity is to make a profit;

3) the systematic nature of making a profit;

4) economic risk;

5) the fact of state registration of participants.

The absence of any of the five signs means that the activity is not entrepreneurial.

1. Entrepreneurial activity can be carried out both by the owner himself and by the entity managing his property on the basis of economic management with the establishment of the limits of such management by the owner of the property.

Independence in organizing production is complemented by commercial freedom. A business entity determines the ways and means of selling its products, selects contractors with whom it will deal. Economic ties are secured by agreements.

An important condition for commercial freedom is free pricing. However, in economics there is no absolute freedom for producers. the entrepreneur has complete independence in the sense that there is no authority above him issuing commands: what to do, how and how much. He is not free from the market, from its strict requirements. Therefore, we can only talk about certain limits of independence.

2. Entrepreneurial activity involves the systematic receipt of profit, which is the product of a specific human resource - entrepreneurial abilities. This work is not easy and combines, firstly, the manifestation of initiative to combine material and human factors for the production of goods and services, secondly, the adoption of extraordinary decisions on the management of the company, the organization of labor and, thirdly, the introduction of innovations through the production of new type of product or radical change in the production process. All this gives reason to talk about entrepreneurship as a professional activity aimed at making a profit.

Having independence, organizing production in his own interests, the entrepreneur takes responsibility, within the limits determined by the organizational and legal form of the enterprise, for the result of his activities. The property liability of an entrepreneur is his obligation to suffer adverse property consequences resulting from offenses committed on his part. Its size depends on the organizational form of the enterprise.

3. The Civil Code specifies the main subjective feature, i.e. an indication of systematic profit generation is introduced. Isolated cases of making a profit do not constitute entrepreneurial activity. Systematicity is characterized by the duration and regularity of profit, which is determined by the professionalism of the entrepreneur. Thus, the Civil Code of the Russian Federation states that for an entrepreneur it is not so much the field of activity itself that is important, but the systematic receipt of profit.

4. A sign of entrepreneurial economic relations is economic risk. Risk constantly accompanies business and shapes a special way of thinking and behavior, the psychology of an entrepreneur. Risk is the possible adverse property consequences of an entrepreneur’s activities that are not caused by any missed opportunities on his part. The risky nature of the activity can lead not only to bankruptcy, but also be detrimental to the property interests of citizens and organizations. The Civil Code of the Russian Federation provides for increased property liability of an entrepreneur for violation of his obligations if he does not have evidence that proper performance was impossible due to force majeure, paragraph 3 of Art. 401 of the Civil Code of the Russian Federation). However, the above rule applies unless otherwise provided by law or agreement. In conditions of legal unpreparedness of a significant part of the country's population, entrepreneurs can almost always introduce into the contract a condition on liability for its violation on the principle of guilt. In addition, the ability to interpret force majeure quite broadly and not reduce it only to natural disasters also allows the perpetrator to avoid liability.

The entrepreneur is responsible for the risk with his property, but not only with it. There may also be losses that affect his status in the labor and capital markets (competitiveness, professional reputation, psychological assessment, etc.).

5. State registration of participants in entrepreneurial activity is a legal fact preceding the start of entrepreneurial activity. To obtain the status of an entrepreneur, business entities must be registered in this capacity. Engaging in systematic profit-making activities without state registration entails legal liability.

Both legal entities and citizens can engage in entrepreneurial activity. Among legal entities, commercial organizations fully enjoy this right. However, for some types of activities a commercial organization must obtain a license. There are types of activities for which a monopoly is established by state enterprises (production and trade in weapons).

4. Forms and types of entrepreneurship

The main forms of entrepreneurial activity are:

Individual;

Collective - entrepreneurship of legal entities.

The first group of entities includes private entrepreneurship of citizens engaged in individual entrepreneurial activities, as well as a group of citizens carrying out entrepreneurial activities “under a common company” on the basis of a general partnership agreement.

The second group of entities related to collective entrepreneurial activity is covered by the general collective term “enterprise”: these are unitary state and municipal enterprises - a legacy from the planned economy - and “market” organizational and legal forms: this is a limited (mixed) partnership (or partnership for faith), limited liability partnership, joint stock company.

All of the above business entities manage their business activities by defining goals, objectives, and strategies for their activities; forms of use of property and enter the market with their goods, works, fruits and services and enter into various legal relationships among themselves, with consumers of their products and the state. It is not surprising that, along with general legislative norms and acts regulating the country’s economy, there are special norms and institutions that relate only to business activities.

Thus, individual entrepreneurship has a legal form of organization without the involvement of hired labor and with the involvement of hired labor, and it is also possible to carry out entrepreneurship in the form of a peasant (farm) enterprise, an individual enterprise.

Thus, there are three groups of subjects of business law: enterprises (entrepreneurs), organizations for managing and regulating economic activities, and intra-business units.

By type or purpose, entrepreneurial activities can be divided into production, commercial, financial, advisory, etc. All these types of activities can function separately or together.

Types of business activities are shown in Diagram 1.

5. State registration of business activities

One of the main conditions for carrying out entrepreneurial activity is the state registration of its subjects. Currently in Russia, the initial registration of most business entities is carried out in an application procedure, which provides for the possibility of refusal only on a formal basis: non-compliance of the constituent documents with the requirements of the law.
State registration of an individual who has expressed a desire to engage in entrepreneurial activity without forming a legal entity in Russia is carried out by the registration authority at the place of his permanent residence or temporary residence. Before registration, a citizen must pay a state fee (registration fee), the amount of which cannot exceed the minimum monthly wage. The registration fee is paid through bank institutions or other institutions authorized to accept payments from the population to the budget, and is not refundable.

Along with the receipt for payment of the registration fee, the citizen must submit an application drawn up in the prescribed form (the application form is issued by the registration authority), a passport and 3 photographs measuring 3x4 cm. Registration must be carried out on the day of submission of documents or within 3 days after receiving them by mail. Within the same time frame, a registration certificate must be issued or sent by mail.

The number of types of activities that can be specified in it is not limited, however, those types of activities that are prohibited by current legislation or for which criminal liability is provided are not permitted. The registration certificate is issued in triplicate (to the entrepreneur, the registration body of the local administration and the tax authority). Only the last name, first name and patronymic of the citizen registering as an entrepreneur are entered in the certificate. Other citizens intending to conduct joint activities with him are not indicated in the certificate.

A certificate of state registration of an entrepreneur is the main document confirming his rights and obligations, presented at the request of officials of tax and other authorized executive authorities. The implementation by a citizen of entrepreneurial activity that is not registered in the prescribed manner entails the administrative responsibility of the citizen in accordance with the legislation of the Russian Federation.
For certain types of activities, a special permit is required - a license. The lists of activities that require licenses and the bodies authorized to issue them are established by the Federal Law "On Licensing" individual species activities." A license is issued for each type of activity and is valid throughout the entire territory of the Russian Federation.

Individuals who have registered a business activity are required to promptly register with the tax authority at their place of permanent residence or at the place where this activity is carried out. An application for registration is submitted by an entrepreneur within ten days after state registration.
The State Tax Service, within up to 5 days, checks the accuracy of the information specified in the application and, if the decision is positive, assigns a taxpayer identification number to the individual entrepreneur.
Individual entrepreneurs are also required to register with the Pension Fund and the Compulsory Medical Insurance Fund. Individual entrepreneurs using hired labor must also register with the Social Insurance Fund of the Russian Federation and the State Employment Fund within 30 days from the date of concluding an employment contract.

Conclusion

Thus, the following conclusions can be drawn:

Entrepreneurship refers to activities carried out by individuals, enterprises or organizations in the production, provision of services, acquisition and sale of goods in exchange for other goods or money for the mutual benefit of interested individuals, enterprises, organizations;

Business entities can be either individual individuals or associations of partners;

To form entrepreneurship, it is necessary to create certain economic, social and legal conditions;

The main and mandatory features of entrepreneurial activity are: 1) independence; 2) the presence of a goal, which is to make a profit; 3) the systematic nature of making a profit; 4) economic risk; 5) the fact of state registration of participants. The absence of any of the five signs means that the activity is not entrepreneurial.

The system of state support for entrepreneurship development currently implemented in Russia is not effective enough; it needs to be developed and improved, because solutions to the problems of entrepreneurship development can only be found through comprehensive state and public support.

The interaction between entrepreneurship and society should be expressed by successes in the social sphere: increasing the well-being of the population, more fully satisfying the urgent needs of people.

And although the degree of maturity of Russian entrepreneurs is gradually increasing, in the public consciousness and in practice this area of ​​activity is more often associated not so much with the production of goods, performance of work, investments, but with mediation in the market, with the purchase and resale of goods for the purpose of profit. Entrepreneurship is still extremely weak in initiating and stimulating domestic producers.

Bibliography

1. Civil Code of the Russian Federation, Parts I and II. M.: Infra-M; Norma, 1996.

2. Constitution of the Russian Federation.

3. Borovsky A.V., Buyanov V.P. Business registration: How to register your business: Practical. allowance. M.: Exam, 2005.

4. Small business in Russia. 2004: Stat. Sat. M.: Rosstat, 2004.

5. Entrepreneurship: Textbook / A.I. Muravyov, A.M. Ignatiev, A.B. Cool. St. Petersburg: Lan, 2001.

6. Organization of entrepreneurial activity: Textbook / Ed. V. Ya. Gorfinkel, G. B. Polyak, V. A. Shvandar. M.: Unity-Dana, 2004.

7. Entrepreneurship: Textbook / M. G. Lapusta, A. G. Porshnev, Yu.L. Starostin, L. G. Skamai. 3rd ed. M.: INFRA-M, 2003.

8. Entrepreneurship: a textbook for universities/Ed. V. Ya. Gorfinkel, G. B. Polyak, V. A. Shvandar. - 4th ed. reworked and additional - M.: "Unity - Dana", 2005.

9. Small business: Textbook / M. G. Lapusta, Yu.L. Starostin M.: INFRA-M, 2002.

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HIRED LABOR, ENTREPRENEUR AND TAXES

S. DEDIKOV
S. Dedikov, lawyer.
000333. The State Tax Inspectorate, on the basis of an explanation from the State Tax Service of the Russian Federation, indicates to all entrepreneurs of the city and region that they do not have the right to hire employees under employment contracts, but must only enter into contracts of a civil legal nature, while requiring employees to register them in as individual entrepreneurs. The Tax Inspectorate believes that the parties employment contract There can only be an enterprise and a citizen. In this case, how do Art. 2, paragraph 3 art. 23 and paragraph 3 of Art. 25 Civil Code of the Russian Federation?
How to pay taxes correctly in this case?
N. Afanasyev, Dmitrovgrad, Ulyanovsk region
Mr. Afanasyev touched on one of the most pressing issues of modern Russian labor legislation. Indeed, in accordance with Article 15 of the Labor Code of the Russian Federation (as amended by the Law of the Russian Federation of September 25, 1992 N 3543-1), an employment agreement (contract) is considered an agreement between a worker and an enterprise, institution, organization, according to which the worker undertakes to fulfill work in a certain specialty, qualification or position, subject to internal labor regulations, and the employer undertakes to pay the worker wages and ensure working conditions provided for by labor legislation, the collective agreement and the agreement of the parties.
In paragraph 4 section VII The methodological manual for accounting for income and expenses of individuals engaged in entrepreneurial activities (Appendix to the letter of the State Tax Service of Russia dated February 20, 1996 N NV-6-08/112) states that the element “Labor costs” includes costs for payments to citizens remuneration under civil contracts. Thus, the tax authorities consider only legal entities, in addition to the worker, as a legal party to an employment contract and actually deprive individual entrepreneurs of the right to conclude such contracts.
However, a systematic and historical analysis of Russian legislation indicates that there are no sufficient legal grounds for such a position. First of all, it should be noted that the current labor legislation was created mainly under socialism, when it was prohibited to use the labor of others for the purpose of making personal profit. It should also be recalled that in accordance with paragraph 3 of Art. 2 of the Law of the RSFSR “On Enterprises and Entrepreneurial Activities” of December 25, 1990, which became invalid on January 1, 1995, except for Art. Art. 34 and 35, in cases of hiring hired labor, entrepreneurial activity could only be carried out in the form of an enterprise.
The current Constitution of the Russian Federation no longer contains restrictions on the use of hired labor by citizens. The Civil Code of the Russian Federation, the norms of which comprehensively regulate the activities of individual entrepreneurs, also does not prohibit their use of hired labor or require mandatory registration of a legal entity in this case. Moreover, paragraph 3 of Art. 23 of the Civil Code of the Russian Federation extends to entrepreneurial activities of citizens carried out without forming a legal entity the rules that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship. And the third paragraph of paragraph 3 of Art. 25 of the Civil Code of the Russian Federation, which regulates issues related to the insolvency (bankruptcy) of an individual entrepreneur, directly speaks of settlements for the payment of severance pay and wages with persons working under an employment contract.
In the recently adopted Federal Law “On Amendments and Additions to the Regulations on the Pension Fund of the Russian Federation (Russia), the Procedure for Payment of Insurance Contributions by Employers and Citizens to the Pension Fund of the Russian Federation (Russia)” and to the Law of the Russian Federation “On State Pensions in the Russian Federation” " dated May 5, 1997 N 77-FZ, Article 2 also refers to individual entrepreneurs hiring under an employment contract.
From a legal point of view, the actual equation by tax authorities of the concepts of “enterprise, institution, organization” and “legal entity” as parties to an employment contract is untenable. Art. 48 of the Civil Code of the Russian Federation defines a legal entity as an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights in its own name, bear responsibilities, be a plaintiff and a defendant in court At the same time, Article 132 of the Civil Code of the Russian Federation considers an enterprise not as a subject of law, but as an object of law, that is, as a property complex used to carry out business activities. In this sense, an individual entrepreneur can also own or lease such a complex. The concept of “organization” in general is so broad that, in addition to legal entities, it also covers branches, representative offices, departments and other separate divisions that do not have the status of legal entities (see, for example, paragraph 40 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of December 22, 1992 N 16 (as amended on October 25, 1996) “On some issues of the application of legislation by the courts of the Russian Federation when resolving labor disputes").
Position tax authorities practically limits the rights of individual entrepreneurs, which is a violation of paragraph 3 of Art. 55 of the Constitution of the Russian Federation, which states: “The rights and freedoms of man and citizen may be limited by federal law only to the extent necessary in order to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons, to ensure the defense of the country and security of the state." It is quite obvious that the wording of Article 15 of the Labor Code of the Russian Federation on the parties to an employment contract cannot be considered as a limitation. Restrictions on rights must be stated in a targeted, clear and unambiguous manner. In addition, to limit the right of individual entrepreneurs to enter into employment contracts with employees, there are no socially significant goals, an exhaustive list of which is contained in the above article of the basic law of the state.
And finally, one more aspect of the problem. The position of the tax authorities leads to a gross violation of the rights of a significant number of citizens working for individual entrepreneurs. The fact is that, according to paragraph 3 of Art. 37 of the Russian Constitution, everyone has the right to work in conditions that meet safety and hygiene requirements, to remuneration for work without any discrimination and not lower than the minimum wage established by federal law. These conditions can be guaranteed only when concluding an employment contract with the employee, because civil relations are regulated completely differently and are not related to social guarantees for the worker and restrictions for the employer.
I would also like to emphasize that the content of an agreement, as a general rule, depends not on its name, but on the essence of the relations it regulates. If an employee who works for an individual entrepreneur on the basis of a civil contract (contract, assignment, paid services, etc.) is actually part of a permanent staff, is subject to internal labor regulations, performs a certain labor function on an ongoing basis, is subject to instructions of an individual entrepreneur, does not bear property liability for the final results of his work, as, for example, in a work contract, then he has every reason to seek through the court recognition of the employment contract concluded with the entrepreneur and protection of his labor rights.
In general, the obvious fact that labor legislation lags behind the realities of society should not be interpreted in favor of infringing on the rights of citizens, entrepreneurs and workers. When there are problems in the law, this does not mean at all that relations not regulated by law are prohibited. On the contrary, in Russia there is a law based on the above-mentioned article. 55 of the Constitution of the Russian Federation general principle- everything that is not prohibited is permitted. If there is a gap in legal regulation of certain relations, the law or law should be applied by analogy.
Of course, the simplest and best way out of this situation is to introduce appropriate changes to the Labor Code of the Russian Federation. But even now it is quite possible for entrepreneurs and citizens employed by them to appeal to the courts, right up to the Constitutional Court of the Russian Federation, in order to protect their rights. And the Constitutional Court has every reason to recognize Art. 15 of the Labor Code of the Russian Federation in terms of determining the party to the employment contract - the employer and, therefore, the practice of the tax authorities in this matter does not comply with the Constitution of the Russian Federation.
As for the procedure for taxation and social contributions, when an employment contract is concluded with an employee, taxes and contributions to state extra-budgetary funds (Pension Fund of Russia, Social Insurance Fund of the Russian Federation, Compulsory Medical Insurance Fund of the Russian Federation and State Employment Fund of the Russian Federation) are made similar to how this is done by legal entities. An individual entrepreneur, in addition to registering with the tax office, must register with the relevant funds and make deductions of insurance premiums in accordance with current legislation. At the same time, one must keep in mind possible conflicts with the tax authorities, who most likely will not agree with the inclusion of payment expenses in the costs for the element “Labor costs”. wages hired workers.
An individual entrepreneur, in accordance with the Federal Law “On the Tariffs of Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation and Compulsory Medical Insurance Funds for 1997” dated February 5, 1997 N 26-FZ, is obliged pay a contribution to the Pension Fund at a rate of 28% in relation to the accrued wages of employees, and also withhold from the earnings of citizens who are in an employment relationship a contribution to the fund at a rate of 1% of the amount of accrued wages.
An individual entrepreneur must contribute 5.4% of the wages accrued to employees for all reasons to the social insurance fund.
When registering an individual entrepreneur in the territorial compulsory health insurance fund, he is assigned registration number and a written notice of registration, amount and deadlines for payment of insurance premiums is given in the prescribed form. Currently, the insurance premium rate is 3.6% of the accrued wages of persons working for the entrepreneur. These contributions are paid simultaneously with the payment of salaries.
1.5% of payments accrued in favor of employees in accordance with employment contracts is transferred to the state employment fund.
If we follow the position of the tax authorities and conclude civil contracts with employees as individual entrepreneurs, then the taxation procedure here is normal and the costs of paying for the work performed by the contractor under the contract are included in the entrepreneur’s expenses under the element “Labor costs”. But in this case there are features of paying contributions to state extra-budgetary funds. Thus, contributions to the Pension Fund must be paid from payments accrued in favor of the employee under civil contracts, the subject of which is the performance of work and the provision of services (see Art. 1) of the Federal Law of February 5, 1997 N 26-FZ). It should also be taken into account that in addition to the insurance premiums paid by the employer, the individual entrepreneur - executor under a civil contract will still have to pay a contribution in the amount of 28% of his income. This provision is confirmed by paragraph 4 of the letter of the Supreme Arbitration Court of the Russian Federation dated January 30, 1995 N C1-7/OP-54 “On individual recommendations adopted at meetings on judicial arbitration practice” and by the joint letter of the State Tax Service of the Russian Federation, the Ministry of Finance and the Central Bank of the Russian Federation “On strengthening control over the timely and complete receipt of insurance contributions to the Pension Fund of the Russian Federation" (reg. N 1252 Ministry of Justice of the Russian Federation dated February 13, 1997).
From the amount accrued to the contractor under contract and commission agreements, insurance premiums are paid to compulsory health insurance funds. Contributions to other state extra-budgetary funds from amounts paid to citizens under civil law contracts are not provided for by current legislation.
LINKS TO LEGAL ACTS

"CONSTITUTION OF THE RUSSIAN FEDERATION"
(adopted by popular vote on December 12, 1993)
"LABOR CODE OF THE RUSSIAN FEDERATION"
(approved by the Supreme Council of the RSFSR on December 9, 1971)
LAW OF THE RSFSR dated December 25, 1990 N 445-1
"ABOUT ENTERPRISES AND BUSINESS ACTIVITIES"
"CIVIL CODE OF THE RUSSIAN FEDERATION (PART ONE)"
dated November 30, 1994 N 51-FZ
(adopted by the State Duma of the Federal Assembly of the Russian Federation on October 21, 1994)
FEDERAL LAW dated 02/05/1997 N 26-FZ
"ON THE RATES OF INSURANCE CONTRIBUTIONS TO THE PENSION FUND OF THE RUSSIAN
FEDERATION, SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION,
STATE EMPLOYMENT FUND OF THE RUSSIAN FEDERATION AND IN
COMPULSORY HEALTH INSURANCE FUNDS FOR 1997"
(adopted by the State Duma of the Federal Assembly of the Russian Federation on December 25, 1996)
FEDERAL LAW of 05.05.1997 N 77-FZ
"ON AMENDMENTS AND ADDITIONS TO THE REGULATIONS ON THE PENSION FUND
RUSSIAN FEDERATION (RUSSIA), PROCEDURE FOR PAYMENT OF INSURANCE PREMIUMS
EMPLOYERS AND CITIZENS TO THE PENSION FUND OF THE RUSSIAN FEDERATION
(RUSSIA) AND IN THE LAW OF THE RUSSIAN FEDERATION "ON STATE PENSIONS"
IN RUSSIAN FEDERATION"
(adopted by the State Duma of the Federal Assembly of the Russian Federation on April 4, 1997)
LETTER from the State Tax Service of the Russian Federation dated February 20, 1996 N NV-6-08/112
"ON THE METHODOLOGICAL MANUAL FOR ACCOUNTING INCOME AND EXPENSES OF PHYSICAL
PERSONS ENGAGED IN BUSINESS ACTIVITIES"
DECISION of the Plenum of the Supreme Court of the Russian Federation dated December 22, 1992 N 16
"ON SOME ISSUES OF APPLICATION BY THE COURTS OF THE RUSSIAN FEDERATION
LEGISLATION IN THE RESOLUTION OF LABOR DISPUTES"
LETTER from YOU RF dated January 30, 1995 N S1-7/OP-54
"ON SPECIFIC RECOMMENDATIONS ADOPTED AT MEETINGS ON JUDICIAL -
ARBITRATION PRACTICE"
Business lawyer, N 13, 1997

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Entrepreneur Differences
from an employee

Activities of an entrepreneur

Let's talk now about entrepreneurs and employees. By the way, on the Internet (online) they are no different from the so-called “ordinary offline life.”

The same laws... the same problems and the same patterns.

Internet business, of course, is a little different... for example, you know that you can make sales without any human intervention at all.

A human buyer is really always needed here too :)

Differences between an entrepreneur and
employee

You can relate to Yuri Moroz in different ways, but there are expressions that hit the nail on the head! I even collect them.

For example, as for employees and entrepreneurs... what are their main differences from each other:

Hired workers (employees) are victims of average and higher education, THEY DO NOT EVEN SUSPECT that there is another world.

A world without bosses and masters. A world where you don’t ask someone what to do, but decide for yourself. This is a world where your results (including personal and financial) depend ONLY on you, and not on how your boss evaluates you.

For a person who moves from subordination to a teacher to kindergarten, to subordination to a teacher at school, then to teachers at a university, and ends with subordination to a boss at work, it’s hard to even imagine what it’s like to be your own boss.

But this happens. So to say: UNBEATABLE HAPPEN!

Of course, the cowardly-aggressive majority will immediately begin to shout, what if..., but the tax inspectorate, and here...

Yes, the entrepreneur obeys NO ONE. And the tax office or any other authorities do not need to manage entrepreneurs. They just want his money.

But many people retell old horror stories, not knowing that now we are in 2011... and, having created an individual entrepreneur, you need to pay ONLY 6 percent of turnover, for example, and ALL!!! One tax and it is paid ONCE a year!

But the restless dogmatists still repeat, no one knows where or when, the rumors that have been collected, they say, taxes will be taken away from everyone (that they earned through back-breaking labor). Guys, it's been a long time. A long time ago. And even then people flourished.

And this 6% tax rate is valid up to approximately a turnover of 50 million rubles per year. I hope you have enough for the first time?

Of course, office plankton likes to talk about millions, or even billions, of dollars, but this is only because they do not see the opportunity to earn even an extra few thousand dollars. (Do not confuse earning and stealing).

Talking about millions of dollars sounds beautiful and even characterizes such a talker well (in the eyes of the same smart-talking suckers).

But if he says that millions... I don’t even know how to earn a thousand dollars in addition to my fixed salary, then it won’t look so cool.

Therefore, rather than talking about a thousand dollars, it is better to talk about millions. The effect is the same - zero, but he speaks as he speaks! Impressive!

Being your own boss is only the FIRST STEP on the path to becoming a Human. If, of course, you understand what I mean."

And further:

“Harried employees are always infinitely lower in terms of the entrepreneur’s competence.

For himself, an employee makes one transaction every few years - getting a job and selling his working time.

An entrepreneur makes many transactions every month. As a result, he understands what and how to sell.

The hired employee only sells his time and does not understand how he can sell anything else.

The entrepreneur sells the result and is interested in doing more in less time, as a result of which he is constantly working on his productivity (not to be confused with a stupid thought - he needs to work more), on the productivity of his company, and in general, on the productivity of his employees.

An entrepreneur is an innovator. He constantly rationalizes all processes, he is an inventor, he comes up with new processes, he is a creator.

The hired employee is happy only when he does nothing; he has no idea about the joy of the creator who figured out how to do more by working less. Alas."

The hired employees probably recognized their description :)

Hired employees

Another phrase about hired employees:

Of course employee, a little, or maybe not a little, subhuman compared to an entrepreneur. He also has show-offs, but what kind of show-offs are these?

As they say, don't make my slippers laugh. What employees are proud of entrepreneurs They laugh at this. He, you see, COULD get a job!!!

Well done! Smart girl. Children are praised if they can dress themselves, or if they themselves put a dirty plate in the sink.

Well done! And to praise an adult (a healthy man), and even boast that he was able to find a JOB?!

Yes, the activities of an entrepreneur must be effective, otherwise he will go bankrupt and will not be able to support his smart hired employees (almost always they consider themselves smarter and do not understand how people who are stupider than them manage them!).

Entrepreneur and employee

And also as confirmation of the differences between entrepreneur And a long-time worker, words spoken by Sergei Chernyshev:

"Entrepreneur- it's just one of the qualities of a person. Everything that is said about him is said about every person. If something like this happens to you, then you have a chance to succeed as a person.

As the one who creates something first, before everyone else and for everyone; one who takes risks; one whose activities are significant for him and have a symbolic character for others.

If you haven't done this, you are not human yet. You may or may not become one. And because of this, you have a lot of risks.

But don’t be upset, society offers many opportunities to live without being human.

You simply choose some established profession, learn quickly and start being an ape. You have not become a person, but you have become a “professional”.

You are paid money. You are like a machine, like a squirrel in a wheel.

Likewise, you can become a “broker.” A broker is no different from this squirrel, because the genre of his activity is strictly defined.

Someone else created it. This “someone” was a person, an entrepreneur, when he created it, and you are left to reproduce it.

It can be honorable, can be surrounded by an aura of prestige. You may be given ranks, titles, shoulder straps.

This is all invented to console unhappy people who reproduce social patterns.

They say to you: “Oh, how prestigious it is to be a marketing manager!” And you, with your ears open, go, study for 5 years and then work like this squirrel..."

Very correctly noted :) Although many hired workers also consider themselves creators... But, in fact, they do not risk anything, since I do this during working (guaranteed) paid time.

But an entrepreneur, unlike him, must constantly (day and night) think, or rather, come up with a new feature that would bring him millions!

And so that its employees can feed their families.

Earn money on the Internet without investment - lessons on making money

Make money on the Internet - How you can make money on the Internet

Ever wondered: “What is it like to go from being an employee to becoming an entrepreneur?” This will require key shifts in mindset, habits, and comfort zone. All of this contributes to the differences between the types of people who succeed as employees or succeed as entrepreneurs. Some generalize and define employees as followers, and entrepreneurs are called leaders. However, there are enterprising employees, and entrepreneurs have a sense of when it is necessary to follow one of the leaders. Therefore, the difference between these types of people is not so obvious. So what are the key differences between employees and entrepreneurs?

Ever wondered: “What is it like to go from being an employee to becoming an entrepreneur?” This will require key shifts in mindset, habits, and comfort zone. All of this contributes to the differences between the types of people who succeed as employees or succeed as entrepreneurs.

Some generalize and define employees as followers, and entrepreneurs are called leaders. However, there are enterprising employees, and entrepreneurs have a sense of when it is necessary to follow one of the leaders. Therefore, the difference between these types of people is not so obvious.

So what are the key differences between employees and entrepreneurs?

1. Employees look for direction, but entrepreneurs blaze the trail.

Employees tend to ask for outside help when a problem arises at work. Entrepreneurs come up with solutions to keep the company moving forward.

2. Employees work while employers listen.

It is the employees who do the majority of the work in any organization. But to get the job done, the entrepreneur must listen to the needs of the employees and provide a productive and positive work environment for the staff.

3. Employees don't take risks, entrepreneurs live in them

Working in complete safety may actually be good for the organization, but to believe in the business and build the company, an entrepreneur needs to take risks.

4. Workers are specialists of a narrow profile, entrepreneurs are generalists

Entrepreneurs must know a little about everything to empower and inspire employees to work. In fact, Swiss-German research has shown that specialists tend to be employees, and prefer to be employees rather than entrepreneurs.

5. The employee is paid for the function, and the entrepreneur is rewarded for the result.

Typically, an entrepreneur receives a salary last, because his income directly depends on his activities and the profitability of the company.

6. Employees love holidays because they can relax, and entrepreneurs love holidays because they can work without distractions.

Many entrepreneurs enjoy the holidays not because they finally get a well-deserved rest, but because they work more productively on these days, without being distracted by the daily routine.

7. Workers value stable employment, while entrepreneurs are comfortable without job security.

Entrepreneurs know that building a business is a risk, which means they must sacrifice job security to build their company.

8. Employees obey the rules, but entrepreneurs break them.

It's a strange paradox, but to create a successful business, an entrepreneur must break something, break the rules, or change the rules of the game. However, for the company to function, employees must support the company's new status quo and obey the rules.

9. Employees are responsible for their decisions, while the entrepreneur is responsible for all decisions.

Whether positive or negative, the entrepreneur bears the burden of the consequences of decisions made in the organization at all levels.

10. Workers carry out tasks, and the entrepreneur plans

An employee may perform the same job day after day, while an entrepreneur must evaluate how well the tasks are performed in accordance with the company's long-term plans.

11. Employees love structure, while entrepreneurs value infrastructure.

Workers generally prefer limited scope responsibility, entrepreneurs must determine the overall contribution of each employee to the business, and to its growth as a whole.

12. Employees work according to a daily schedule, and entrepreneurs come up with their own every day

If an entrepreneur does not have time management skills, then he may burn out at work.

13. Employees always work, and entrepreneurs always sell.

And it can be tiring. Entrepreneurs must sell investors on their ideas, customers on the value of their product, employees on the benefits of working for them, and even on their families on why they are in business in the first place.

14. Workers may enjoy social interaction, while entrepreneurs are mostly solitary.

Entrepreneurship can be a sole proprietorship, especially at the start of a business. In this case, you need a mentor or a group of friends who can help you weed out ideas in the early stages of starting a business.

15. Employees don't like failure, but entrepreneurs accept it.

Failure is an experience, and entrepreneurs know that failure is even better than success, and that failure can lead to success. And employees better not make mistakes, because this can lead to fear of losing the stable job that they value.