The legal status of an entrepreneur. The concept and signs of entrepreneurial activity. The legal status of an individual entrepreneur. Features of bankruptcy of an individual entrepreneur 3 legal status of an entrepreneur general characteristics

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Legal status

Legal status - a set of initial, inalienable human rights and obligations recognized by the Constitution or laws, as well as the powers of state bodies and officials directly assigned to certain subjects of law; this is the position of its subjects established by the norms of law, the totality of their rights and obligations.

The legal status includes:

• • legal personality (in turn, including the legal capacity, legal capacity and delinquency of the subject);
  • rights and obligations established by law;
  • guarantees of established rights;
  • responsibility of the subject for non-performance of duties.

Legal status individual entrepreneurhas a dual nature, therefore, the norms of legislation that are distributed to it are simultaneously applied to it

1. 1. for individuals, as well as
   2. on subjects entrepreneurial activity.

The entrepreneurial activity of a citizen is a special case of entrepreneurial activity in general, included in the subject of civil law regulation and attributed to the jurisdiction of civil legislation (paragraph 3, clause 1 of article 2 of the Civil Code), and the right to carry it out is one of the elements of the content of the legal capacity of a citizen (Art . 18 GK).

Entrepreneurial legal and legal capacity a citizen arises at the same time: the right to entrepreneurial activity can be realized by him only independently, and therefore cases are excluded when the possibilities of a legally capable, but not yet capable citizen would be "supplemented" with the possibilities of legally capable of his legal representatives.

Has the right to freely engage in entrepreneurial activity

1. 1. citizens (as well as foreign citizens and stateless persons) who have reached the age of 18, as well as
   2. minors who marry before reaching the specified age, or emancipated, i.e. declared fully capable by the decision of the guardianship or guardianship authorities or by a court decision (Article 27 of the Civil Code of the Russian Federation).

Minors can register as an individual entrepreneur with the written consent of one of the parents, guardians and trustees (clause "z" clause 1 of article 22.1 of the "Registration Law"). The law does not determine the age of such persons.

Business prohibitions

For selected categories Citizens are prohibited by federal laws from carrying out entrepreneurial activities (for civil servants, military personnel, law enforcement officers, etc.). This limitation is caused by the need to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of others, to ensure the country's defense and state security (clause 3 of article 55 of the Constitution of the Russian Federation).

Item 4, Art. 22.1 of the Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs", state registration of an individual as an individual entrepreneur is not allowed if:

1. 1. his state registration in such a capacity has not lost its force;
   2. a year has not expired from the date of the court's decision to declare him insolvent (bankrupt) due to the impossibility of satisfying the claims of creditors related to his earlier entrepreneurial activities, or the decision to terminate forcibly his activities as an individual entrepreneur;
   3. the period for which this person is deprived of the right to engage in entrepreneurial activity has not expired.

State registration of an individual as an individual entrepreneur who intends to carry out certain types of entrepreneurial activity specified in cl. "to" clause 1 of this article (in the field of education, upbringing, development of minors, the organization of their recreation and health improvement, medical support, social protection), if this individual has or had a criminal record, is subject to or has been subjected to criminal prosecution (with the exception of persons whose criminal prosecution has been terminated on exonerating grounds) for crimes against life and health, freedom, honor and dignity of the individual (with the exception of illegal placement in a psychiatric hospital, slander and insults), sexual inviolability and sexual freedom of the individual, against family and minors, public health and public morality, the foundations of the constitutional order and state security, as well as against public safety.

To entrepreneurial activity of citizens, carried out without education legal entity, the rules of the civil code are applied, which 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 (Article 23 of the Civil Code of the Russian Federation).

Features of the legal status of an individual entrepreneur (IE):

1) Rights and benefits of individual entrepreneurs:

1. 1. the opportunity to carry out any entrepreneurial activity not prohibited by law that allows you to make a profit;
   2. in many legal relationships, an individual entrepreneur acts on the basis of legal norms for individuals (for example, if he uses for commercial purposes vehicles, which are issued to him, then he makes the payment of the transport tax as an individual);
   3. protection of the rights of an individual entrepreneur as a subject of entrepreneurial activity is carried out in Arbitration Courts (disputes arising from civil law relations of an entrepreneur as a citizen are subject to consideration in courts of general jurisdiction);
   4. in the field of taxation, individual entrepreneurs are exempt from paying personal income tax, which in mandatory all citizens of the Russian Federation pay from most types of income received;
   5. the organizational and legal form of an individual entrepreneur allows him to independently dispose of all income received in the process of carrying out entrepreneurial activities;
   6. a simplified regime for the use of property that an individual entrepreneur can use both for commercial purposes and for his own needs (however, in the event of bankruptcy of an individual entrepreneur, everything that belongs to the entrepreneur is included in the bankruptcy estate, regardless of the purpose for which this or that property was used);
   7. The individual entrepreneur is entitled, but not obliged, to have a personal seal and a bank account;
   8. SP has the right to use the labor of hired workers;
   9. legislation does not restrict the right of individual entrepreneurs to work for hire (with the exception of certain positions), to be a founder of legal entities, a founder or participant in public organizations, to enter into various legal relationships as an individual.

2) Obligations and limitations of individual entrepreneurs:

1. 1. on the payment of mandatory tax payments, fees and contributions to off-budget funds;
   2. submit the established reporting forms provided for business entities;
   3. when using hired personnel, perform the duties of a tax agent for the transfer of mandatory payments from the income of individuals.
   4. SP cannot be accepted into government civil service or any other service;
   5. a specific list of activities is legally established, the implementation of which is closed for individual entrepreneurs.
   6. individual entrepreneur responsible for his obligations with all property belonging to him by right of ownership;
   7. An individual entrepreneur is not entitled to dispose of immovable property that was acquired in marriage without the consent of the spouse, including if this property is used solely for the purpose of carrying out entrepreneurial activities (unless specifically stipulated in the marriage contract).

It should be noted that state registration as an individual entrepreneur loses its validity with the death of an individual, the right to entrepreneurial activity is not inherited, only the property of the entrepreneur is inherited.

State registration of individual entrepreneurs (hereinafter referred to as citizens-entrepreneurs) and peasant (farmer) enterprises is carried out by the authorized federal executive body (Federal Tax Service of the Ministry of Finance of Russia (FTS of Russia) and its territorial bodies- see para. 2 p. 1 of the Regulation on the Federal Tax Service).

Grounds for the termination by a citizen of activities as an individual entrepreneur:

• 1. his personal decision;
  2. death;
  3. a court decision on declaring him insolvent (bankrupt) or forcibly terminating his business activities;
  4. a court verdict that has entered into force, by which he was sentenced to deprivation of the right to engage in entrepreneurial activity for a specified period;
  5. cancellation of a document confirming his right to temporarily or permanently reside in the Russian Federation, or the expiration of the validity period of such a document.

State registration becomes invalid from the moment the corresponding entry is made in the Unified State Register individual entrepreneurs or from another moment (for example, death, a court decision to declare a citizen-entrepreneur bankrupt or to forcibly terminate his entrepreneurial activity, the entry into force of a court verdict).

The current legislation provides the right to engage in entrepreneurship in the forms listed by it. One of them is an individual entrepreneur.

general characteristics

The legal status of an individual entrepreneur is legal position the specified category of citizens, predetermining the scope of rights and obligations, limits of responsibility and protection. The peculiarity is characterized in its duality as a citizen (individual) and as a subject commercial activities... Therefore, the rules governing the activities of corporations and individuals (citizens) are subject to application.

Significance for the status of an individual entrepreneur is the nature and type of activity that involves the personal employment of a person registered in established order as an individual entrepreneur.

Other qualities that the status in question possesses are:

• the entrepreneur acts on his own behalf;
• independence of commercial activity;
• goal is to achieve economic result, making a profit;
• increased property liability.

An individual entrepreneur has the right to become a citizen of the Russian Federation, a foreigner or a stateless person. This does not affect the general content of rights and obligations, with the exception of restrictions on the types of activities. An individual entrepreneur can become a capable person, including a minor, subject to the conditions specified in the law. Thus, a 14-year-old teenager has the right to carry out activities within the framework of the considered status with the consent of his parents (guardians, trustees). Persons deprived of legal capacity due to mental illness or otherwise incapacitated cannot be entrepreneurs.

We must not forget that some citizens are prohibited from engaging in entrepreneurial activity by virtue of the instruction of the law or on the basis of a court decision (state and municipal employees, deputies, persons to whom such a measure of punishment has been applied, etc.).

For the legality of entrepreneurial activity, it is required to comply with the administrative order and register as an individual entrepreneur. The state bodies authorized to act on the fact of obtaining the status of an individual entrepreneur by a person are the tax authorities. Registration is carried out by entering into the state register the relevant information about the acquisition by citizens of the status of an individual entrepreneur, its closure, and other necessary.

Benefits of the legal status of an individual entrepreneur

The following main positive aspects of the considered status are highlighted.

Compared to commercial organizations:

• the legislation provides for a simpler administrative procedure for registration and termination of the status of an individual entrepreneur;
• Individual entrepreneurs are provided with more options for using the simplified taxation procedure, for example, a patent regime;
• the organization must have an independent balance sheet (estimate), accounting must be kept. Individual entrepreneurs do not have this obligation. They only keep records of income and expenses for the fulfillment of tax obligations.
• using property in commercial activities, an individual entrepreneur is not obliged to separate it from the rest in any way, he and his family continue to use and dispose of it in the usual way;
• It is easier for individual entrepreneurs to dispose of income received from entrepreneurial activity. In order to make a profit, the participants (shareholders) of the organization need to wait for the decision of the meeting, which is made only if certain conditions are met.

Compared to ordinary citizens:

• obtaining the appropriate status in the manner prescribed by law eliminates the prospect of bringing a person engaged in commercial activities to responsibility for illegal entrepreneurship;
• it is not required to pay tax (personal income tax) on income received as a result of entrepreneurial activity;
• the opportunity to work not only as an individual entrepreneur, but also on labor contract;
• the possibilities of concluding a large number of contracts and increasing profits are expanding, as many suppliers prefer not to work with individuals, considering them as retail buyers.

Negative aspects of the legal status of individual entrepreneurs

The capital of corporations is formed at the expense of contributions (contributions) of founders (participants, shareholders), the rights of the latter to this property are terminated. With this capital, the organization meets the requirements of creditors. The founders are not involved in this process.

An individual entrepreneur, on the other hand, does not make a separate accounting of property used in commercial activities; he is fully responsible for everything that belongs to him.

In addition, such a regime carries additional risks for individual entrepreneurs of losing property used for commerce. As a result of a divorce, the subsequent division of property or foreclosure on the debts of a spouse, an entrepreneur may be left without fixed assets with which he conducts business (vehicles, real estate, etc.). It is possible to avoid the occurrence of such problems by concluding an appropriate marriage contract.

An individual entrepreneur has the right to carry out a limited list of activities.

So, he is not entitled to sell alcohol (other goods: medicines, weapons, etc.), open an investment fund, transport passengers and goods on some types of transport (for example, air), etc. In case of violation of this prohibition, he faces administrative or criminal sanctions.

The use of some simplified taxation systems requires an administrative acquisition of a patent, which leads to additional costs for the entrepreneur.

Regardless of the activity of entrepreneurial activity, an individual entrepreneur from the moment of registration is obliged to regularly submit reports in the manner prescribed by law and fulfill other obligations of economic entities.

When hiring workers, the status of an employer is fully extended to an individual entrepreneur, including the corresponding obligations provided for by labor and tax legislation (conduct HR administration, list personal income tax as a tax agent, etc.).

Responsibility of individual entrepreneurs

In the event that a person, in the course of carrying out his usual commercial activities, violates the current legislation, he is brought to property, administrative, and criminal liability. This risk also exists for individual entrepreneurs. At the same time, he becomes a subject of responsibility both as a businessman and as a citizen.

Administrative liability involves violations of both tax and labor, customs and other legislation. Practice shows that untimely submission of reports, payment of taxes, contributions to funds, and other administrative offenses become standard violations for an entrepreneur.

Due to improper performance of obligations under contracts, individual entrepreneurs are brought to civil liability, which in more than fifty percent of cases leads to proceedings in court: when trading in goods inadequate quality(in relation to consumers), non-payment or delay in payment for the goods. This type of liability is material in nature and involves the application of financial sanctions in the form of fines, penalties, and other compensation for harm.

For the commission of grave offenses in the field of business activities (crimes) by an individual entrepreneur, there is a risk of criminal liability as a citizen: for the sale of alcoholic beverages, weapons, and other types of illegal entrepreneurship. The amount of sanctions under this type of responsibility is stricter than under administrative responsibility.

Features of protecting the rights of individual entrepreneurs

A characteristic feature of the status of an individual entrepreneur is also recognized that if a dispute with his participation is of an economic nature, and the other party is also a business entity, it is subject to consideration by an arbitration court. And conflicts with citizens (consumers) or disputes in which an individual entrepreneur does not act as a businessman are the subject of proceedings by courts of general jurisdiction.

Thus, the dual position of an individual entrepreneur is manifested in the peculiarities of protecting rights, giving him the right to act both as a subject of entrepreneurial activity and as an individual (citizen).

In addition to judicial protection, an entrepreneur has the right to use other methods of protection, in particular, in relation to acts of state bodies, to appeal against them in an administrative manner.

In addition, the SP is subject to the requirement to comply with the pre-trial settlement of the dispute in the event of such a conflict from economic activity.

Termination of SP status. Bankruptcy

In the event that a citizen makes a decision to terminate his independent entrepreneurial activity, he has the right to take actions to voluntarily close it. The loss of status occurs after the entry of the relevant information into the USRIP in accordance with the administrative procedures established by law.

The presence of debts on taxes and other obligatory payments by an entrepreneur is not a reason for refusing to take actions to terminate his activities.

Liquidation of individual entrepreneurs provides for a simplified procedure compared to similar procedures for organizations.

The necessary registration actions are carried out by the tax authorities. After conducting inspections, they make a record of the termination of the entrepreneurial activity by the person in USRIP and issue a notification to the former entrepreneur.

In the event that an individual entrepreneur is unable to meet the monetary claims of creditors and / or pay taxes and other mandatory payments, he is declared bankrupt. Since October 1, 2015, the legislation on this issue has undergone changes.

Bankruptcy cases of individual entrepreneurs or citizens who have lost this status in the presence of outstanding obligations as a result of entrepreneurial activities are subject to arbitration proceedings.
Based on the results of a court decision on declaring a person bankrupt, a legal procedure for the sale of property belonging to him is introduced, which takes place in accordance with civil procedural legislation, and the status of an individual entrepreneur is lost.

Entrepreneur- a person who is engaged in entrepreneurial activity, seeks to make a profit, create new products

and technology and thus takes on entrepreneurial risk

Legal status of an entrepreneur constitutes a set of rights and obligations.

Entrepreneurs have the right:

1) take your own actions,

2) demand the fulfillment of duties and obligations

other persons in the interests of the entrepreneur;

3) protect their interests,

4) own property, other property and non-property rights;

5) create legal entities;

6) make transactions that do not contradict the law;

7) participate in obligations;

Every entrepreneur, in accordance with the general legal principle of equality, should be provided with equal opportunities for doing business and the same legal status in comparison with other entrepreneurs, regardless of the place of registration or location.

The duty of an entrepreneur is a measure of limiting his economic freedom, a condition for the legality of his behavior, which is established with the help of legal requirements or legal prohibitions. Legal prohibitions establish the limits of the entrepreneur's exercise of his rights and oblige him to refrain from performing certain actions.

Depending on the circle of persons whose interests are affected as a result of entrepreneurial activity, the duties of an entrepreneur may

be established in relation to the following subjects of business relations:

1) society as a whole For example, the state establishes the obligations of entrepreneurs for environmental protection, for the production and export of dual-use products, etc.;

2) consumers of goods, works and services, contractors.

Requirements for entrepreneurs are established regarding the quality and safety of manufactured products;

3) employees. Employers fulfill obligations, in particular, to ensure safe working conditions, to provide compensation when

lay off workers,

4) participants in business companies and partnerships,

members of production cooperatives... The law obliges the management bodies and other representatives to act in good faith and reasonably in the interests of the commercial organization, and, therefore, in the general interests of these persons as a whole;

5) competitors. Entrepreneurs are prohibited from taking actions aimed at restricting competition, as well as actions in the form of unfair competition.

FEATURES OF LEGAL STATUS

ENTREPRENEUR WITHOUT EDUCATION

LEGAL ENTITY

Entrepreneurial activity without the formation of a legal entity, along with small enterprises, has the status of a small business entity, which is subject to state support measures and established

legislation features of taxation.

Individual entrepreneur- a capable citizen, independently, at his own risk and under his personal property responsibility, carrying out entrepreneurial activities and registered for these purposes in accordance with the established procedure.

Any citizen has the right to conduct business, but not every citizen is able to exercise this right.

To acquire the status of an individual entrepreneur, a citizen must possess such general characteristics of a subject of civil law as:

1) legal capacity - the ability to have civil rights and bear obligations;

2) legal capacity - the ability by their actions to acquire and exercise civil rights, create civil obligations for themselves and fulfill them (Article 21 of the Civil Code of the Russian Federation);

3) the presence of a place of residence, i.e. the place where the citizen lives permanently or predominantly

Only capable citizens - citizens who are able to independently perform legal actions, conclude transactions and execute them, acquire property and own it, use and dispose of it, engage in entrepreneurial or other not prohibited activities, be responsible for causing harm to another person - can carry out entrepreneurial activity.

The legal status of an individual entrepreneur is determined on the basis that, along with commercial organizations, he is a full participant in economic turnover. Legal capacity of an individual entrepreneur

practically equated to the legal capacity of commercial organizations.

Individual entrepreneurs have the right:

1) to engage in any types of activity not prohibited by law, and in the implementation of entrepreneurial activity requiring licensing, if there is a license;

2) conclude any business contracts, with the exception of those contracts in respect of which exemptions are provided directly by law;

3) be participants in general partnerships, as well as conclude agreements on joint activities (simple partnership).

Features of the legal status of an individual entrepreneur are determined by the specifics of taxation of entrepreneurial activities carried out without the formation of a legal entity. With regard to individual entrepreneurs, as well as for small enterprises that are small businesses, special tax regimes have been established:

1 simplified taxation system (Chapter 26.2 of the NKRF);

2) the taxation system in the form of a single tax on imputed income for certain types activities (Chapter 26.3 of the Tax Code of the Russian Federation).

An individual entrepreneur can work in any position on a paid basis in any private, public or public organizations, unless this work or position is prohibited by law from combining with entrepreneurship.

Business law

Legal status of an individual entrepreneur

Introduction

Theoretical analysis of the legal status of individual entrepreneurs

1 The concept of entrepreneurial activity of citizens

2 Legal capacity of individual entrepreneurs

3 Restrictions on acquiring the status of an individual entrepreneur

4 Advantages in the activity of an individual entrepreneur

5 Constitutional guarantees of entrepreneurial activity

The concept and general rules of state registration of individual entrepreneurs. Protection of the rights of individual entrepreneurs

1 Features of registration of individual entrepreneurs

2 Licensing of activities of individual entrepreneurs

3 The concept, methods and forms of protection of the rights of entrepreneurs

Conclusion

List of sources used

legal capacity entrepreneur registration

Introduction

Relevance, for many who are just starting their entry into business, the legal status of individual entrepreneurs is not always clear. But at the same time, an accurate understanding of the essence and significance of this provision is necessary when choosing one or the other organizational and legal form to start your own business.

Unfortunately, the level of legal literacy, despite the abundance of lawyers, in our country is often at a low level. And as a result, even quite promising business ideas remain unfulfilled only because a person did not fully understand all the nuances that the status of an individual entrepreneur entails, the result of all this will be either a failed business or a refusal to implement his ideas altogether.

First of all, it should be noted that the legal status of individual entrepreneurs is of a dual nature, in connection with which they are simultaneously applied to the norms of legislation, which apply, and in addition to the subjects of entrepreneurial activity.

This duality is determined by the fact that citizens who have expressed a desire to carry out entrepreneurial activities receive this right, but at the same time they do not create a new economic entity and, to a certain extent, receive a wider list of civil rights.

The most essential right when acquiring the status of an individual entrepreneur will be the ability of a citizen to carry out any entrepreneurial activity that is not prohibited by law, which allows him to make a profit.

And at the same time, a number of duties are imposed on individual entrepreneurs, the fulfillment of which is provided for by the legal status of individual entrepreneurs. Let's say the payment of mandatory tax payments, fees and contributions to extra-budgetary funds.

In addition, in a number of legal relations, individual entrepreneurs act on the basis of legal norms for individuals. For example, when they use vehicles that are registered on them for commercial purposes, then they pay transport tax as individuals, in the manner established for this category of taxpayers.

In addition, there are no distinctions in relation to other property of individual entrepreneurs. For example, in cases of their bankruptcy, everything that belongs to entrepreneurs is included in the bankruptcy estate, regardless of the purpose for which this or that property was used.

So the goal term paper analysis of the legal status of individual entrepreneurs.

To achieve the goal, the following tasks have been set:

Analyze the legal status of individual entrepreneurs.

Consider the concept and general rules of state registration of individual entrepreneurs, as well as issues of protecting the rights of individual entrepreneurs.

The problem of individual entrepreneurship is well researched.

Course work consists of an introduction, main part, conclusion, bibliography.

1. Theoretical analysis of the legal status of individual entrepreneurs

1 The concept of entrepreneurial activity of citizens

Entrepreneurial activity based on the provisions of the Civil Code Russian Federation, is an independent activity carried out at its own risk, which is aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons who are registered as an individual entrepreneur in the manner prescribed by law (part 1 of article 2 of the Civil Code of the Russian Federation ).

Analyzing this concept, the following features are distinguished:

it is the implementation of activities for the purpose of making a profit. Any owner of the property can freely dispose of it at his own discretion for his own good, which is expressed, most often, in the fruits and income from the property;

it is the systematic nature of its implementation. The main obstacle is the lack of a legal definition or established custom in the understanding of systematicity. At the same time, there are two approaches to this concept. So linguists say that "systematic is constantly repeating, incessant", and legislators, for example, in relation to tax law, say that systematic violations of the rules for accounting for income and expenses and objects of taxation are such that occurred two or more times during a calendar year (Article 120 of the Tax Code of the Russian Federation), which is confirmed by decisions of arbitration courts. In this case, the complexity arises during the assessment of entrepreneurial activity, the subjects of which hide it, and after identification they deny the existence of entrepreneurship, referring precisely to the fact that actions that are outwardly similar in goals to entrepreneurial ones are not systematic, but random, one-time, repeated;

this is its implementation at your own risk, that is, under personal property responsibility. These risks include the assumption by the entrepreneur as the owner of the property not only adverse consequences that may occur, but also additional risk in the obligation relationship. The entrepreneur's responsibility will be heightened, he will be charged with adverse consequences that arise not only through his fault, but also in other cases, except for force majeure.

The right of every citizen to freely use his abilities and property for entrepreneurship and other activities not prohibited by law is enshrined in Art. 34 of the Constitution of the Russian Federation. A citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur.

2 Legal capacity of individual entrepreneurs

The legal capacity of individual entrepreneurs is one of the most important issues. The legal capacity of individuals is understood to be a subject of law. In the legal literature, the opinion is expressed that the legal capacity of individual entrepreneurs is universal. Lawyers who share this point of view refer to Art. 23 and 49 of the Civil Code of the Russian Federation. Based on paragraph 3 of Art. 23 of the Civil Code of the Russian Federation to the entrepreneurial activity of citizens, which is carried out without the formation of legal entities, the rules of the Civil Code are applied, which are designed to regulate the activities of legal entities that are commercial organizations, unless otherwise provided by law or other legal acts or the essence of legal relations.

The issues of the legal capacity of an individual entrepreneur are not simple. So, when comparing legal entities with individuals, in terms of the volume of legal capacity, collective formations are much less than the volume of legal capacity of individuals. Moreover, in this comparative plan, all legal entities must have special legal capacity, since they are created for the implementation of specific goals.

Further, when comparing the legal capacity of legal entities, the universal and special legal capacity is highlighted. Civil Code of the Russian Federation, based on Art. 49 distinguishes between general and special legal capacity. It follows from the general rule that a commercial organization has general legal capacity. The exception is unitary enterprise, and other types of organizations that are provided by law.

The same conclusions apply to the legal capacity of an individual entrepreneur. Individuals are carriers of universal legal capacity. At the same time, individuals who carry out entrepreneurial activities without creating a legal entity are endowed with special legal capacity.

In fact, this means that individual entrepreneurs can only engage in those activities that are indicated in the registration certificate. The certificate must indicate the full and exact name of the activities.

The lawyers of the comments to the Civil Code of the Russian Federation (edited by Prof. ON Sadikov) oppose the universal legal capacity of an individual entrepreneur and the special legal capacity of the head of a peasant (farm) economy. But it can be considered that there are no grounds for this opposition to legal capacity.

The heads of peasant (farmer) households, being individual entrepreneurs, have general legal capacity. This conclusion is confirmed by some provisions of the Federal Law of June 11, 2003 No. 74-FZ "On the peasant (farm) economy". But in practice, a distinction should be drawn between the status of heads of peasant (farmer) households and the statuses of individual entrepreneurs. In Art. 17 of this Law list the powers of the heads of farms, so they organize the activities of farms; act on behalf of farms without powers of attorney, in addition, represent their interests and conclude transactions; issue powers of attorney; hiring workers in farms and dismissing them; organize accounting and reporting of farms; carry out other actions that are determined by agreements between members of farms. In other words, the heads of peasant (farm) holdings are the bodies of farms that are not endowed with the rights of legal entities. On the other hand, the heads of peasant (farmer) households are individual entrepreneurs, and based on this, they carry out any types of entrepreneurial activity based on the goals of the formation of the economy. In this capacity, heads of farms do not conduct their own, separate from other members of the farm, individual entrepreneurial activities. Their activity (as well as the activity of the members of the economy) is subject to the general goal of the formation of the economy.

This conclusion can be reached by analyzing the relevant norms of the current legislation. But in theoretical terms, we again repeat the thesis: the legal capacity of individual entrepreneurs should be special, taking into account the nature of the activity. The scope of the rights and obligations of an individual entrepreneur does not affect the determination of the type of legal capacity. Equally does not affect the establishment of the type of legal capacity and cases of its limitation.

The legal capacity of individual entrepreneurs may be limited in the cases and in the manner that are established federal law... So from the provisions of paragraph 3 of Art. 55 of the Constitution of the Russian Federation, human and civil rights and freedoms can be limited by federal law only to the extent necessary in order to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of others, to ensure the defense and security of the state. From clause 2 of Art. 1 of the Civil Code of the Russian Federation it follows that civil rights can be limited on the basis of federal law. When comparing the norms of the Constitution of the Russian Federation (clause 3 of article 55) and the Civil Code of the Russian Federation (clause 2 of article 1), one can really come to the conclusion that the scope of civil rights of subjects from the point of view of the Code may be limited by other regulatory legal acts ...

The Supreme Arbitration Court of the Russian Federation tried to eliminate these contradictions, pointing out that “since, according to Art. 55 of the Constitution of the Russian Federation and clause 2 of Art. 1 of the Civil Code of the Russian Federation, civil rights can be limited only on the basis of federal law, it should be borne in mind that other regulations, published after the entry into force of part one of the Civil Code of the Russian Federation and restricting the rights of the owner, are not subject to application. " In the legal literature, it is noted that it is incorrect to eliminate this contradiction in the ruling of the Supreme Arbitration Court of the Russian Federation. Since there are other ways, techniques for elimination.

Such restrictions apply either to all individuals, including citizens of the Russian Federation, or foreign citizens and stateless persons.

For example, the production of military weapons was excluded from the scope of entrepreneurial activities of individuals. Based on Art. 16 of the Federal Law of December 13, 1996 No. 150-FZ "On Weapons", the production of weapons and ammunition for them is carried out by legal entities that have a production license, in accordance with the procedure established by the Government of the Russian Federation. Search activities can only be carried out by citizens of Russia. RF Law of March 11, 1992 No. 2487-1 "On Private Detective and Security Activities in the Russian Federation" who have received a license for private detective activity and perform the services listed in the specified Law.

3 Restrictions on acquiring the status of an individual entrepreneur

Age restrictions. Citizens, foreign citizens and stateless persons who have reached the age of 18 can engage in entrepreneurial activity, in addition to minors who married before reaching this age, or emancipated citizens, that is, citizens who have been declared capable by decision of the guardianship or guardianship authorities or a court decision (on the basis of Article 27 of the Civil Code). Minors can acquire the status of an individual entrepreneur, register as such with the written consent of parents, adoptive parents, trustees (Article 22.1 of the Registration Law). The law does not determine the age of such persons. Note that an individual who has reached the age of 16 can become a member of a farm. Written parental consent should be considered not only as a condition for registering a minor entrepreneur, but also as a permanent consent to his transactions in the course of entrepreneurial activities. Otherwise, according to Art. 26 of the Civil Code, a minor entrepreneur (between the ages of 14 and 18) will have to obtain written consent from parents, adoptive parents, and trustees for most transactions. He will not be able to independently obtain a loan, tax credit, act as a supplier, contractor, etc. It seems that on this issue it is necessary to amend Art. 26 of the Civil Code of the Russian Federation, or at least an explanation of the highest courts.

The state of health in itself will not be an obstacle to state registration of persons as individual entrepreneurs. But persons who have been declared incapacitated or have been restricted in their legal capacity by a court decision are not allowed to engage in entrepreneurial activity, persons who independently have the right to carry out only minor household transactions (Article 30 of the Civil Code of the Russian Federation). In the Law on Registration, these grounds for refusing to register citizens in the role of individual entrepreneurs, as incapacity and limited legal capacity, are not directly indicated. But this does not mean that they cannot be denied registration on these grounds. From the meaning of the above norms of the Civil Code - Art. 26, 29, 30 of the Civil Code of the Russian Federation, Art. 22.1 of the Registration Law it follows that the incapacity and limited legal capacity of citizens, being obvious facts for refusing to engage in entrepreneurial activity, are considered as grounds for refusing registration. In addition, there are also restrictions for persons with legal capacity, but who suffer from various serious diseases. But such circumstances that prevent the performance of a specific work are revealed not at the time of registration, but upon obtaining a driver's license, the right to bear arms, and in established cases - during certification of specialists, issuance of a license.

It is prohibited to engage in entrepreneurial activity for citizens who hold positions in connection with their state civil service (Article 17 of the Federal Law of July 27, 2004 "On the state civil service in the Russian Federation"). But at the same time, the Law on Registration does not provide grounds for refusal to register, such as the fulfillment by a person of the duties of an official in the system public service... In this regard, there are multiple violations in this area among civil servants. In the role of sanctions for combining the duties of a civil servant with entrepreneurial activity, first of all, there should be disciplinary measures, up to the termination of a service contract and the release of a civil servant from his post (Article 37 of the Law on State Civil Service).

Individual entrepreneurs have general legal capacity and are engaged in any type of entrepreneurial activity, except for those expressly prohibited by law.

The rights to engage in licensed activities arise from the moment of obtaining a license (clause 3 of article 23, clause 3 of article 49 of the Civil Code of the Russian Federation).

But some types of activities are carried out only by legal entities, but not by individual entrepreneurs (for example, banking, statutory audit, activities as insurers, investment funds, professional participants in the securities market).

4 Advantages in the activity of an individual entrepreneur

The law provides for some features of the legitimation and implementation of the activities of an individual - an individual entrepreneur:

when registering as an individual entrepreneur is not required start-up capital(as opposed to commercial organizations that form authorized (pooled) capital);

much fewer documents must be submitted to the registration authority (there are no constituent documents);

sole proprietors do not have to keep accounting records. They keep only tax records, reflecting business transactions in the Book of Income and Expenses, registered with the tax authority;

in relation to individual entrepreneurs, judicial sanctions are applied to collect taxes, while taxes can be collected from legal entities out of court;

individual entrepreneurs are not subject to restrictions on payments in cash established by the Central Bank for legal entities;

for individual entrepreneurs, the transition to a simplified taxation system is facilitated.

The considered features are more likely to be attributed to the advantages in the activities of individual entrepreneurs in comparison with legal entities.

But the risks of individual entrepreneurs in some cases are higher than the risks of legal entities. Since the property of individual entrepreneurs is not isolated on the balance sheet, as is the case in the activities of legal entities. In this regard, at the request of the creditor, they are responsible with all their property, with the exception of a small list of property that cannot be foreclosed (Article 446 of the Code of Civil Procedure of the Russian Federation).

Thus, the legal status of individual entrepreneurs is determined by the fact that, along with commercial organizations, they are recognized as full participants in civil turnover. The rules of law that govern the activities of commercial organizations are applied to the entrepreneurial activity of individual entrepreneurs, unless otherwise provided by law. Disputes arising in connection with individual entrepreneurial activities are considered in an arbitration court.

5 Constitutional guarantees of entrepreneurial activity

The Constitution, as a set of important legal norms that regulate relations between the state and the individual, cannot but regulate relations in the field of economics. The constitutional guarantees of entrepreneurship are very numerous. The provisions of Article 8 of the Constitution of the Russian Federation on the unity of economic space, free movement of goods, services and financial resources, on the support of competition, freedom of economic activity, on the equality of different forms of ownership allow us to understand the essence of the constitutional right to entrepreneurial activity.

Constitutional guarantees of entrepreneurship are contained in all chapters of the Constitution, although they are often formulated in the norms that determine the powers of the authorities.

Important component the right to entrepreneurial activity is the right of entrepreneurs to own property, own, use and dispose of it both individually and jointly with other persons (clause 2 of article 35 of the Constitution of the Russian Federation).

The confiscation of the property of an entrepreneur is subject only to a court decision, which is the most important constitutional guarantee of their property independence from the state.

The norms that are contained in paragraph 3 of Art. 35 of the Constitution say that the compulsory alienation of property for state needs is carried out only on condition of prior and equivalent compensation, and also determines the goals and conditions of the seizure of property from entrepreneurs.

The entrepreneur's right to a commercial secret as an element of the constitutional and legal status determines the right of everyone to freely receive information (Article 29 of the Constitution of the Russian Federation). Each member of society can claim to receive reliable information about the activities of entrepreneurial structures, so that they do not abuse their rights with the help of unfair advertising.

Doing business falls under the general constitutional regime - the exercise of human and civil rights and freedoms should not violate the rights and freedoms of others (Article 17 of the Constitution of the Russian Federation).

Enriches the content of the right to entrepreneurship, contained in Art. 30 of the Constitution, the right of everyone to association. This right in relation to persons who intend to carry out entrepreneurial activity means the presence of freedom to create various organizational and legal forms. Registration of associations does not mean obtaining permission from the state, but a legal fact with which the emergence of the legal capacity of a legal entity is associated.

The RF Constitution enshrines the high position of international treaties of the Russian Federation in the hierarchy of normative acts. Based on Art. 15 provisions of an international treaty are higher than those of constitutional laws, since if an international treaty establishes rules other than those provided by law, then the rules of an international treaty apply.

The generally recognized principles and norms of international law occupy an important place in the legal system of the Russian Federation. Based on Article 17 of the Constitution, the Russian Federation recognizes and guarantees the rights and freedoms of man and citizen based on the generally recognized principles and norms of international law.

2. The concept and general rules of state registration of individual entrepreneurs

1 Features of registration of individual entrepreneurs

Based on the provisions of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" for state registration of an individual as an individual entrepreneur, these documents are submitted to the registering authority:

a statement signed by the applicant for state registration in the form approved by the Government of the Russian Federation;

a photocopy of the identity document of an individual who is registered as an individual;

a photocopy of a document that is established by federal law or is recognized in accordance with an international treaty of the Russian Federation as an identity document of a foreign citizen who is registered as an individual entrepreneur;

a photocopy of a document that is provided for by federal law or is recognized in accordance with an international treaty of the Russian Federation as an identity document of a stateless person who is registered as an individual entrepreneur;

a photocopy of the birth certificate of an individual who is registered as an individual entrepreneur, or a photocopy of another document that confirms the date and place of birth of this person on the basis of the provisions of the legislation of the Russian Federation or international treaties of the Russian Federation;

a photocopy of a document that confirms the right of an individual who is registered as an individual entrepreneur to temporarily or permanently reside in the Russian Federation;

an original or a photocopy of a document that confirms, in accordance with the procedure established by the legislation of the Russian Federation, the address of the place of residence of an individual who is registered as an individual entrepreneur in the Russian Federation;

notarization of the consent of parents, adoptive parents or trustees to carry out entrepreneurial activities by an individual who is registered as an individual entrepreneur, or a photocopy of a marriage certificate by an individual who is registered as an individual entrepreneur, or a photocopy of a decision of the guardianship and guardianship authorities, or a photocopy of a court decision on declaring an individual who is registered as an individual entrepreneur fully capable;

document confirming the payment of the state fee.

The documents are submitted to the registering authority in person or sent by mail with a declared value and a list of attachments.

Requirements for the execution of documents that are submitted to the registration authority are established by the Government of the Russian Federation.

The application submitted to the registering authority is certified by the signature of an authorized person, the authenticity of which needs to be notarized. In addition, the applicant indicates his passport data or, on the basis of the legislation of the Russian Federation, the data of another identity document and an identification number taxpayer.

At state registration of an individual entrepreneur, the applicant may be an individual applying for state registration or registered as an individual entrepreneur.

The date of submission of documents for state registration will be the day they are received by the registering authority.

The applicant receives a receipt for the transfer of documents indicating the list and the date of their receipt by the registering authority, in cases where the documents are submitted to the registering authority directly by the applicant. The receipt must be issued on the day the documents are received at the registering authority.

State registration of an individual as an individual entrepreneur is carried out with the tax authority at the place of residence within five working days.

State registration of an individual as an individual entrepreneur is not possible if his state registration in this capacity has not lost its force, or a year has not expired from the date of the court's decision to declare him insolvent (bankrupt) due to the impossibility to satisfy the claims of creditors related to the previously carried out his entrepreneurial activity, or a decision to terminate forcibly his activity as an individual entrepreneur, or the period for which this person is deprived of the right to engage in entrepreneurial activity by a court verdict has not expired.

2.2 Licensing of activities of individual entrepreneurs

Individual entrepreneurs can carry out any type of activity, except for those prohibited by law. Engaging in certain types of activities requires the entrepreneur to have a special permit (license) or a qualified certificate. The list of these types of activities is determined only by law (clause 1 of article 49 of the Civil Code). Now the Federal Law of August 8, 2001 No. 128-FZ "On licensing certain types of activities" (as amended on December 4, 2006 No. 201-FZ) (hereinafter - the Law on licensing) is in force, on the basis of which relations are regulated that arise between federal executive authorities, executive authorities of the constituent entities of the Russian Federation, legal entities and individual entrepreneurs in connection with the implementation of licensing of certain types of activities in accordance with the list provided for in paragraph 1 of Art. 17 of this Law. This Law does not apply to the types of activities listed in Art. 2 of the Licensing Law. Licensing of these types of activities is carried out in accordance with special laws.

Licensing is a special type of administrative proceeding that allows you to check the qualifications of an applicant for obtaining a license, to identify legal restrictions that prevent him from engaging in this type of activity, and to determine licensing conditions. On the other hand, a license is an administrative act that gives the licensee the right to carry out a specific type of activity subject to mandatory compliance with licensing requirements and conditions. Consequently, licensing is an area of ​​administrative regulation.

In the legal literature, licensing is considered not only as a form of imperious public activity. Licensing is a way of state regulation of entrepreneurial activity.

Thus, the public law assessment of licensing does not affect the rule of clause 1 of Art. 49 of the Civil Code and it is unlikely that under the influence of civil law, relations in the field of licensing can acquire a civil shade. The issuance of a license is a legal fact on the basis of which various kinds of legal relations arise, including administrative and civil.

3 The concept, methods and forms of protection of the rights of entrepreneurs

Protection of the rights of entrepreneurs is a set of regulatory measures to restore or recognize violated or disputed rights and interests of their owners, which are carried out in specific forms, in specific ways, within a legally defined framework, with the application of legal measures to violators, as well as a mechanism for practical implementation. these measures.

Such a concept as "protection of rights" must be distinguished from the concept of "protection of rights", which is most often interpreted more broadly, since it includes any measures that are aimed at ensuring the interests of the entitled subject.

Legal protection is understood as a set of state guarantees that are associated with a regulatory prohibition or other restriction of specific actions against protected objects and which are aimed at preventing and preventing offenses.

The subject of protection in the field of entrepreneurial activity will be the violated or contested rights and legitimate interests of persons who carry out such activities.

Methods for protecting rights are substantive and procedural measures of a coercive nature enshrined in law, with the help of which they restore violated rights and exert influence on the offender.

Material legal ways protection of business rights are methods of action to protect rights in accordance with the protective norms of substantive law.

Material legal methods of protecting rights for purposes are subdivided into suppressive, restorative and penalties.

Suppressive methods are methods that are associated with the compulsory termination of illegal actions that cause losses or other negative consequences, and in addition pose a threat to these consequences.

Actions on: invalidating an act of a state body or body local government; non-application by the court of an act of a state body or local self-government body that is contrary to the law, and so on.

Restorative methods are methods that are aimed at recognizing certain rights for the subjects, and in addition to restoring the situation that took place before the violation of the law.

Restorative methods: recognition of the right; recognition of a voidable transaction as invalid and application of the consequences of its invalidity; an award to the performance of an obligation in kind; compensation for damages and compensation for moral damage, etc.

Penalty methods are methods that are aimed at applying against violators of normatively established sanctions for unlawful behavior.

Penalty methods of protection include actions for: collecting a forfeit, interest for the use of strangers in cash; turning illegally obtained under a transaction into state revenue; confiscations and so on.

Procedural methods of protection are methods that ensure the protection of the rights of entrepreneurs in the process of considering disputes about violated rights. These include: the right to contractually establish a competent dispute settlement body; the right to appeal to the competent authority for the protection of violated rights and interests of entrepreneurs, etc.

Self-defense will be an independent way of protecting rights (Article 14 of the Civil Code of the Russian Federation). The Civil Code of the Russian Federation does not contain a definition of this concept, but only establishes the provisions that the methods of self-defense must be proportionate to the violation and must not go beyond the actions necessary to suppress it.

From the opinion of K.K. Lebedev, on this issue of the provision of Art. 14 of the Civil Code of the Russian Federation will be a normative legal basis for the self-protection of entrepreneurs in the process of their entrepreneurial activity in any situations, and not only when his rights and interests have already been violated and he is being harmed.

Entrepreneurs can take preventive protective actions that ensure the protection of their interests from possible encroachments.

A form of protection is understood as a complex of internally coordinated organizational measures to protect subjective rights and legally protected interests.

Thus, the methods of protection of law are categories of substantive law, and the forms of protection of rights are the activities of the competent authorities for the protection of rights, determined by law, that is, by establishing the factual circumstances, applying the norms of law, determining the method of protecting the rights and making a decision.

Consequently, the content of the constitutional right to entrepreneurship is enriched and additionally guaranteed through connection to the domestic constitutional law of the provisions of international law. In addition, foreign entrepreneurs in the Russian Federation enjoy the rights and bear obligations on an equal basis with the citizens of Russia, except in cases established by federal law or an international treaty of the Russian Federation.

Conclusion

It is not difficult to draw the appropriate conclusions after reading the material of this work. So:

Based on the provisions of the Civil Code, there is general rule, on the basis of which the rules governing the activities of legal entities are applied to the entrepreneurial activity of citizens, which is carried out without the formation of a legal entity. Consequently, individual entrepreneurs act in equal rights with legal entities.

After registration as an individual entrepreneur, a person will not lose the rights and obligations that an individual has, he can also inherit and bequeath his property, work in public and private organizations, and engage in any legal activity.

An entrepreneur has both property and non-property rights: the rights to authorship of a scientific, literary or artistic work, invention, discovery or other creative activity protected by law. Individual entrepreneurs can acquire rights and obligations related to marriage and family relations. Family law applies to citizens who are entrepreneurs, as well as to other citizens.

On the basis of the provisions of the law, individual entrepreneurs, like ordinary citizens, can be, by a court decision, limited in legal capacity, legal capacity, declared incompetent, missing or dead with all the ensuing consequences.

Entrepreneurial activity as an individual entrepreneur without forming a legal entity is much easier in terms of financial and tax accounting - it is possible to conduct it without special accounting education. An individual entrepreneur can have a seal, his own trademark, a bank account, conclude transactions and sign contracts, receive a bank loan.

An individual entrepreneur can use the labor of other citizens in his activities, involving them on the basis of labor contracts and contracts of a civil nature. Individual entrepreneurs must keep work books for all employees who have worked for them for more than five days.

Individual entrepreneurs have the right to protect not only their business reputation, but also their honor and dignity. In addition, individual entrepreneurs can claim compensation for moral damage. Moral damage to legal entities is not reimbursed, since they cannot "suffer". These specific rights provide additional guarantees against the bad faith of commercial partners and competitors.

Engaging in entrepreneurial activity is counted in the total length of service, but only on condition that the appropriate contributions are paid, which further gives citizens the right to receive a pension in the prescribed manner.

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According to Art. 42 of the Constitution of Ukraine "Everyone has the right to entrepreneurial activity, which is not prohibited by law." Constitutional consolidation means not only a hypothetical opportunity to engage in entrepreneurial activity, but also an actual confirmation that the state undertakes to promote conditions for the implementation of this right. In the legislation of Ukraine there is no legal definition of the concept of "entrepreneur", the legislator limited himself to listing the range of subjects of entrepreneurial activity.

In the scientific literature, attempts have been made to scientifically define the concept of "entrepreneur". So, sometimes, when determining the criteria that allow one or another person to be attributed to the subjects of entrepreneurial activity, the characteristics of this activity itself are selected and formulated following definition: an entrepreneur is an individual or legal entity who, on an ongoing basis, for the purpose of making a profit, is engaged in the production, sale or purchase of products or goods, the provision of services, the performance of work and concludes in the process of this activity civil - legal transactions on its own behalf.

One of the most modern detailed definitions of the concept of "entrepreneur": an entrepreneur is one who undertakes, i.e. organizes, manages and assumes the risk of the business; it is a catalyst for economic change that uses targeted research, careful planning and clear decision making in the business process.

Ukrainian legislation does not provide a generalized concept of "subject of entrepreneurial activity." When defining this concept, you can use the concept and types of business entities named in the Economic Code of Ukraine.

According to Art. 55 of the Economic Code of Ukraine, business entities are considered to be participants in economic relations who carry out economic activities, exercising economic competence (a set of economic rights and obligations), have separate property and are responsible for their obligations within this property, except as otherwise provided by law.

One of the groups of subjects includes individuals who carry out entrepreneurial activities without forming a legal entity. This is the most simple form entrepreneurship, carried out on their own behalf, at their own risk, by individuals who are responsible with all property belonging to them on the basis of private property rights for their obligations in the field of entrepreneurship.

According to Art. 128 of the Economic Code of Ukraine, a citizen is recognized as a business entity when he carries out entrepreneurial activities, subject to his state registration as an entrepreneur without the status of a legal entity in accordance with Art. 58 of this Code. A citizen - an entrepreneur is liable for his obligations with all his property, which, in accordance with the law, can be foreclosed.

A citizen can carry out entrepreneurial activities:

· Directly as an entrepreneur or through a private enterprise created by him;

· With or without the involvement of hired labor;

· Independently or jointly with other persons.

A citizen - an entrepreneur carries out his activities on the basis of freedom of entrepreneurship and in accordance with the principles provided for in Art. 44 of the Commercial Code.

A citizen - an entrepreneur is obliged:

In cases and in the procedure provided for by law, obtain a license for the implementation of certain types of economic activity;

· Notify the state registration authorities about the change in his address indicated in the registration documents, the subject of activity, other essential conditions of his entrepreneurial activity, subject to display in the registration documents;

· To observe the rights and legitimate interests of consumers, to ensure the proper quality of the goods produced by them, to comply with the rules of mandatory certification of products;

· To prevent unfair competition, other violations of antimonopoly and competition legislation;

· Keep records of the results of their entrepreneurial activities in accordance with the requirements of the legislation;

· Timely provide tax authorities with income declarations and other necessary information for calculating taxes; pay taxes and other mandatory payments in the manner and in the amount established by law.

A citizen - an entrepreneur is obliged to comply with the requirements provided for in Art. Art. 46 and 49 of the Economic Code, as well as other legislative acts, and bears property and other, as provided by law, liability for damage and losses caused to them (Article 128 of the CC).

Entrepreneurs can be persons who have reached the civil majority of 18 years, with whom the law associates the onset of full legal capacity. This is explained by the fact that entrepreneurial activity is not ordinary labor activity, which persons who have reached the age of 16 have the right to carry out. Entrepreneurship presupposes independent property responsibility and risk bearing, therefore, requires such a level of consciousness and will, in which a person is able to fully realize his actions and control them. An exception is the achievement of full legal capacity up to 18 years by the person who registered the marriage, as well as the provision of full civil legal capacity to an individual who has reached 16 years of age and works under an employment contract, as well as to a minor registered by the child's mother or father (Articles 34, 35 of the Civil Code ).

It should also be borne in mind that “the concept of lowering the age that gives the right to carry out entrepreneurial activity” is also adopted in the Civil Code. So, according to Part 3 of Article 35 of the Civil Code, full civil legal capacity can be granted to an individual who has reached the age of 16 and who wants to engage in entrepreneurial activity. With the written consent of the parents (adoptive parent), trustee or guardianship and trusteeship body, such a person may be registered as an entrepreneur. In this case, the person acquires full civil legal capacity from the moment of his state registration as an entrepreneur.

According to separate legislative acts, certain categories of citizens are prohibited from doing business. So, part 4 of Art. 43 of the HC determines that bodies of state power and local self-government cannot be engaged in entrepreneurship. The entrepreneurial activity of officials and officials is limited by law, in the cases provided for in Part 2 of Art. 64 of the Constitution of Ukraine.

Decree of the Cabinet of Ministers of Ukraine from 31.12.92. banned the heads, deputy heads of state enterprises, institutions, organizations, their structural divisions, as well as officials of state bodies, local self-government bodies to directly engage in entrepreneurial activity.

General provisions on freedom of entrepreneurial activity are contained in the Economic Code of Ukraine. Part 1 of Art. 43 of the Civil Code states that "entrepreneurs have the right, without restrictions, to independently carry out any entrepreneurial activity not prohibited by law." Freedom of entrepreneurial activity is manifested, first of all, in the fact that the subject of entrepreneurship has the right "to choose the method of carrying out entrepreneurial activity at his own risk and to be independently responsible for the results of his actions." An entrepreneur is free in the choice of directions and methods of work, is independent in decision-making, acts of his own free will and in his own interests.

At the same time, the freedom of entrepreneurial activity has its own limitations. It is limited by legislation in the public interest. Such restrictions are provided for, for example, in the legislation, which regulates the types of economic activities that can only be carried out state enterprises... The freedom of entrepreneurial activity is also limited by the wide practice of licensing certain types of economic activity. In accordance with Art. 43 of the HC of Ukraine, the list of types of economic activities that are subject to licensing, as well as the list of types of activities in which entrepreneurship is prohibited, are established exclusively by law. Such restrictions are established in order to protect the life, health, rights and legitimate interests of others, the environment, to prevent abuse of monopoly position in the market, unfair competition.

Thus, summing up, we have determined that entrepreneurs can be: citizens of Ukraine, other states, stateless persons who are not limited by law in legal capacity and capacity; have reached a certain age; who carry out their activities on the territory of Ukraine; registered in accordance with the legislation as subjects of entrepreneurial activity; who are not included in the category of persons who are prohibited by law to engage in entrepreneurial activity.