Course work: Legal status of an individual entrepreneur. The concept and signs of entrepreneurial activity. The legal status of an individual entrepreneur. Features of bankruptcy of an individual entrepreneur document on payment of state

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 to conduct entrepreneurial activity and the same legal position 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 by means 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 are established for entrepreneurs regarding the quality and safety of manufactured products;

3) employees. Employers fulfill obligations, in particular to ensure safe environment labor, compensation for

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, consequently, in the general interests of the said 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 resides permanently or predominantly

Only capable citizens can carry out entrepreneurial activity - 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.

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. In relation to individual entrepreneurs, as well as for small enterprises that are small businesses, special tax regimes:

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 of 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.

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 the legal status of the specified category of citizens, which predetermines 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 duly registered as an individual entrepreneur.

Other qualities that the status in question possesses are:

• the entrepreneur acts on his own behalf;
• independence of commercial activities;
• the goal is to achieve an economic result, to make 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 status under consideration 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 are the main positive points the status in question.

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 manner;
• 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;
• possibility labor activity not only as an individual entrepreneur, but also on employment contract;
• the opportunities for concluding a large number of contracts and increasing profits are expanding, as many suppliers prefer not to work with individuals, treating 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 the 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 loss of 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.). Avoid occurrence similar problems possible upon conclusion of the corresponding 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 by certain 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 the 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 (to keep personnel records, 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 involved in property, administrative, 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, an individual entrepreneur is 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 serious offenses in the field of business activities (crimes), an individual entrepreneur comes with a risk of criminal liability as a citizen: for trade alcoholic beverages, weapons, other types of illegal business. 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 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. 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 the 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.

Cases of bankruptcy of individual entrepreneurs or citizens who have lost this status in the presence of outstanding obligations as a result of entrepreneurial activity are subject to consideration in the framework of arbitration proceedings.
According to the results of the 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.

Introduction. 3

general characteristics legal status of an individual entrepreneur 6

1.1. Individual entrepreneur as a subject of economic activity 6

1.2. The emergence and termination of business activities. 17

Legal problems of regulation of entrepreneurial activity 38

2.1. Topical issues of state registration of an entrepreneur 38

2.2. Advantages and disadvantages of carrying out labor activities without forming a legal entity. 46

Conclusion. 66

List of used literature .. 69

Introduction

Individual entrepreneurship in Russia has a long history. There are four main stages in the history of Russian private entrepreneurship.

The first stage is the emergence of entrepreneurial relations in Russia. Its beginning is associated with the emergence of the ancient Russian state, and its end - with the implementation of political and economic reforms by Tsar Peter I (IX - XVIII centuries). The period under review is characterized mainly by the development trading activities individual entrepreneurs.

Second stage in development individual entrepreneurship associated with the emergence and development of more civilized forms of management. This is the tsarist period, the end of which dates back to 1917.

Peter I created favorable conditions for realizing the best qualities of Russian entrepreneurs, betting on the use of their creative initiative and independence. Further improvement of legislation during the reign of Catherine II actively contributed to the development of entrepreneurship. At this stage of its development, Russian individual entrepreneurship was distinguished by clan continuity and class affiliation. The merchant ranks supported each other, became related to each other.

In economic and historical literature, the period from 1907 to 1917 is called the "Russian miracle".

The New Economic Policy (NEP) was a short-term concession to a private entrepreneur; since clear plan new policies did not exist, it was carried out in fits and starts, chaotic, inconsistent.

In the former USSR, entrepreneurship was viewed as antisocial activity, and its subjects were brought to criminal responsibility. It is curious to note that those signs of entrepreneurship that were taken into account when assessing the corpus delicti (activities for the production of goods, services in order to gain profit (profit), carried out with the involvement of labor in the form of enterprises and organizations), entered the definition of entrepreneurship as a completely legal occupation. which is regulated and protected by the power of the state.

In the late 80s - early 90s. Russia has started to reform the economy, introducing a market mechanism of management. Since that time, the fourth - modern period in the history of private entrepreneurship in Russia begins.

Thus, the beginning of the revival of private entrepreneurship in Russia was laid. Today, the most urgent is the task of further improving legislation in order to stimulate economic activity and business initiative of citizens.

So, the relevance of the topic under consideration is due to the fact that the legal regulation of the civil status of an entrepreneur is the basis of his activities, and needs detailed regulation.

The purpose of the work is to consider the civil status of an individual entrepreneur.

This goal can be achieved with the help of the following tasks:

Consider an individual entrepreneur as a business entity;

To study the features of the implementation of activities by an individual entrepreneur;

Consider topical issues of state registration of an entrepreneur;

Examine design issues labor relations entrepreneur.

The subject of the research is the civil status of an individual entrepreneur.

Object thesis – legal regulation activities of an individual entrepreneur as an economic entity.

The research methods of the thesis were monographic, analysis, comparison.

The theoretical and methodological base is the works of scientists and specialists such as S.N. Bratus, E.A. Sukhanov, A.P. Sergeev, Yu.K. Tolstoy, E.V. Nikitin and others, regulatory legal acts and periodicals were also used.

The provisions for the defense are:

1. Introduce into the Labor Code of the Russian Federation a norm prohibiting entrepreneurs under the age of eighteen from entering into labor contracts for the purpose of making a profit.

2. To add to Art. 22.3 of the Federal Law of 08.08.2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" provisions stating that the expiration of registration as an individual entrepreneur is one of the grounds for an individual to terminate entrepreneurial activity without forming a legal entity.

Engaging in entrepreneurial activity is an expression of freedom of entrepreneurship as one of the fundamental rights and fundamental freedoms of man and citizen. The Constitution of the Russian Federation grants every citizen the right to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law (part 1 of article 34 of the Constitution of the Russian Federation). Thus, the free exercise of entrepreneurial activity is an element of the constitutional principle of economic freedom.

The implementation of entrepreneurship is also the result of the realization of the more general right of citizens to work, i.e. the right to freely dispose of one's abilities for work, to choose an occupation and profession (Article 37 of the Constitution of the Russian Federation).

The principle of free enterprise means that every citizen has the right to choose any way of carrying out economic activity. For example, he can become an employee, providing the employer with his labor and not taking on the risk and responsibility for the economic results of his labor. A citizen can also carry out entrepreneurial activities by obtaining the status of an individual entrepreneur, or through participation in a commercial organization. In this case, he has a positive responsibility, i.e. he must understand that he will carry out these activities at his own risk and be independently responsible for the results of his actions. The law does not prohibit a citizen from working as an employee and at the same time carrying out entrepreneurial activity, however, on a contractual basis, a restriction on the participation or work of a citizen in relation to competing business entities may be established in order to exclude a conflict of interest. A citizen, being both an employee and an entrepreneur, has the right to make a choice in the sphere of the economy, type of activity and profession. However, this choice depends primarily on the availability of special knowledge in a particular area of ​​social production.

The right to engage in entrepreneurship, conditioned by economic freedom, includes several elements covering the freedom to choose the sphere, type and form of entrepreneurial activity. The spheres of activity differ in production, commerce (trade) or the provision of services. A citizen can also specialize in any type of activity, including banking, insurance, stock exchange activities, the production of a certain type of product, etc. A citizen is free to independently carry out entrepreneurial activities both individually without forming a legal entity (as an individual entrepreneur) (Figure 2.1), and by participating in a business society, partnership or cooperative, i.e. uniting with other people on the basis of creating a commercial organization for the implementation of collective entrepreneurship. When creating a commercial organization, a citizen has the right, independently or together with other citizens and legal entities, to choose the organizational and legal form of the organization from those specified in the law, which is best suited for running a certain type of business and achieving the goals of the founders.

Rice. 2.1.

The law may limit the form and procedure for carrying out certain types of entrepreneurial activity. For example, Federal Law No. 307-FZ of December 30, 2008 "On Auditing Activities" establishes that an audit organization is a commercial organization that is a member of one of the self-regulatory organizations of auditors. A commercial organization acquires the right to carry out audit activities from the date of entering information about it in the register of auditors and audit organizations of the self-regulatory organization of auditors, of which such an organization is a member (Article 3). The Banking Law provides for the creation of a credit organization only in the form of a business company.

The RF Law of February 21, 1992 No. 2395-1 "On Subsoil" establishes that the users of the subsoil can be subjects of entrepreneurial activity, including members of a simple partnership, foreign citizens, legal entities (Article 9).

Russian citizens are not indicated in this law as subjects of entrepreneurial activity.

The natural-legal nature of the principle of freedom of entrepreneurship means that society recognizes the natural need of a person in the implementation of his economic interests related to obtaining personal income, providing a material base for the implementation of the entrepreneur's own ideas, the achievement of other socially significant goals, associated ultimately with the provision of the common good.

It's important to know

However, freedom of entrepreneurship may be limited by law in order to protect the foundations of the constitutional order, morality, security, protect life, health, rights, interests and freedoms of others, ensure the country's defense and state security, protect the environment, protect cultural property, prevention of abuse of a dominant position in the market and unfair competition (Articles 55, 74 of the Constitution of the Russian Federation, Article 1 of the Civil Code of the Russian Federation). These restrictions include, in particular, the preconditions for starting a business: whether a citizen or a commercial organization has a civil legal personality, state registration of business entities and obtaining a special permit (license) to carry out certain types of activities or certain actions within the framework of business.

If a citizen carries out entrepreneurial activity without registration, or without a license (if obtaining a license is required), or in violation of the licensing conditions, this activity is considered illegal entrepreneurship, the citizen can be prosecuted if, as a result of such activity, major damage is caused to other persons or the state or received income on a large scale (Art. 171 of the Criminal Code of the Russian Federation).

Business law regulates the activities of various entities involved in the spheres) "entrepreneurial activity, and not all of them are subject to state registration or licensing.

A business entity is any person whose activities are directly or indirectly aimed at obtaining business income and whose legal status is regulated by business law.

Thus, the circle of such persons is extremely wide. Business entities differ depending on the role played by each of them in the economy. The most common are commercial organizations and individual entrepreneurs.

Due to the objective need for intervention in the economy, the state establishes the rights and obligations of each business entity. The totality of rights and obligations forms the legal status of an entrepreneur. The rights and obligations of entrepreneurs constitute the content of business relations, which is multifaceted in nature and is in the sphere of both public and private interests.

Entrepreneur's right is an expression and concretization in legal regulations the principle of freedom of entrepreneurship. This is necessary in order to protect the interests of the entrepreneur in the implementation of his activities. The content of subjective law consists of a combination of the following powers: 1) the right to perform their own actions; 2) the right to demand the fulfillment of duties and obligations by other persons in the interests of the entrepreneur; 3) the ability of the entrepreneur to protect his interests.

As you can see, the establishment in the norm of the law of any entrepreneur's right at the same time limits the economic freedom of other persons. By this, the norm of the law directly contains or presupposes the existence of a requirement for other persons to refrain from taking actions that impede the exercise of the entrepreneur's right, or, conversely, imposes on other persons the obligation to take actions necessary to exercise such a right. For example, the establishment in the law of the right of participants in a business partnership or company to take part in the distribution of profits (Article 67 of the Civil Code of the Russian Federation) implies the mandatory consideration of the issue of distribution of profits and losses at the annual general meeting of shareholders of the JSC. The absence of this issue on the agenda of the meeting is a violation of the right to distribution of profits.

The duty of an entrepreneur, in contrast to his subjective right, is a measure of limiting his economic freedom. Legal prohibitions establish the limits of the entrepreneur's exercise of his rights and oblige him to refrain from performing certain actions. For example, credit institutions are prohibited from engaging in industrial, trade and insurance activities (Article 5 of the Federal Law of December 2, 1990 No. 395-1 "On Banks and Banking Activities").

Establishment in the norms of the right to duty of an entrepreneur should not be arbitrary, but should be aimed at protecting the specific interests of other persons. From the standpoint of the constitutional foundations of regulating the economy, the duties of an entrepreneur lead to a restriction of the freedom of entrepreneurship and should be conditioned by the need to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of others, ensure the country's defense and state security, and protect the environment (part 3 of Art. 55 of the Constitution of the Russian Federation, paragraphs 2 and 3 of Article 1 of the Civil Code of the Russian Federation). Specified goals are designed to protect important public (public) interests associated with specific private interests of citizens.

In addition, new requirements for an entrepreneur should not be retroactive. The establishment of legal requirements and prohibitions in relation to entrepreneurs is, in fact, a restriction of their constitutional rights and freedoms. In this case, it is especially important that the norms of the law restricting the rights of entrepreneurs comply with the above constitutional criteria.

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 compared to other entrepreneurs, regardless of the place of registration or location.

Every entrepreneur has the right, in order to carry out his activities, to demand the creation of such a legal environment, such legislation that would ensure the observance of these principles. market economy, and, therefore, he has the right to suppress the use of such acts and such actions of bodies state power and local government that would violate or limit economic principles. The state must provide for entrepreneurs unified system legal regulation, forms and methods of protecting entrepreneurial activity in the field of civil, tax, administrative and other areas of law regulating or affecting entrepreneurial activity (meaning, in particular, the unity of standards for the safety and quality of goods and services, statistics, certification of goods and services, licensing).

Entrepreneurs have the right to sell their goods and services throughout the territory of the Russian Federation, in any constituent entity of the Russian Federation. Neither state and local self-government bodies, nor other economic entities have the right to restrict or prohibit entrepreneurs' access to their territorial markets.

Freedom of economic activity also means that every entrepreneur has the right to independently and independently set prices for their goods and services (with the exception of natural monopolies, the level of prices for products and services of which is regulated by the state) in accordance with the emerging demand for similar goods or services within the framework of free competition, the directions of its activities, its own marketing, production, financial and corporate policies and, finally, to profit from their activities.

It's important to know

Commercial organizations has the right to carry out any types of activities, while the subject and purpose of their activities should be defined in the constituent documents of the organization only in cases provided for by law. If in the constituent documents of a commercial organization the founders voluntarily indicated an exhaustive (complete) list of the types of activities that the organization has the right to engage in, even if this was not required by law, such an organization is not entitled to engage in other types of activities until appropriate changes are made to the constituent documents and their registration in the established order (clause 18 of the resolution of the Plenums of the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation of July 1, 1996, No. 6/8).

Legislative consolidation of private property means the right of entrepreneurs to own property necessary for carrying out entrepreneurial activities, including land, other natural resources, cash, buildings, structures, equipment, raw materials and materials.

Freedom of competition means that every entrepreneur should be able to access any market for a particular product on an equal basis with other entrepreneurs.

As subjects of civil law relations, entrepreneurs exercise all rights and fulfill all obligations provided for by civil law in relation to all subjects of civil relations in general and entrepreneurs in particular. So, in accordance with the norms on the general legal capacity of subjects of civil law, entrepreneurs can have property on the right of ownership, other property and non-property rights, create legal entities, make any transactions that do not contradict the law and participate in obligations, have the rights of authors of works of science, literature, art, inventions and other results of intellectual activity protected by law.

Thus, an entrepreneur should have the right to use, for his own purposes, various types of resources owned by other persons, including the state. The most optimal use and combination of such resources is economic essence entrepreneurial activity. Therefore, doing business without them is impossible. These resources include:

• Natural resources;
• capital in the form of contributions from founders, loans and credits, production funds, securities and other financial assets;
• labor force (which means the use of labor, knowledge, experience and qualifications of employees);
• information (which can contribute to business development and profit: from the results of intellectual activity to geological information about the subsoil).

By becoming a participant in entrepreneurial relations, having the right of ownership, making transactions necessary for the implementation of entrepreneurial activity, the entrepreneur acquires property rights of a proprietary and obligatory nature, as well as non-property rights.

A responsibility- a necessary element of the system of means of legal regulation of entrepreneurial activity, ensuring that entrepreneurs comply with the rules of law.

The objectives of the establishment and application of measures of responsibility by the state are: 1) to stimulate entrepreneurs to comply with established procedures, rules, regulations, standards, other requirements and prohibitions within the framework of which entrepreneurial activity should be carried out; 2) be able to punish entrepreneurs for failure to comply with their obligations; 3) ensure the restoration of the violated rights and interests of other persons and society as a whole; 4) prevent violations of the established requirements by entrepreneurs and other persons in the future.

There are several common essential features of the concept of responsibility in the entrepreneurial sphere.

First, the application of liability measures is always compulsory. Responsibility in the business sphere is primarily a form of state coercion applied by the state in relation to entrepreneurs.

Secondly, this form of coercion is expressed mainly in the norms of law established by the state, in contrast to the norms of morality, ethics, which usually do not represent "written" norms. True, many documents have recently appeared containing moral norms and principles of various types of activities in the capital markets (banks, stock exchanges, self-regulated organizations), in the provision of professional services (lawyers, auditors, the media).

Thirdly, liability is always accompanied by the application of property sanctions. Liability, in fact, is a sanction applied to the offender in the form of imposing an additional obligation on him and depriving him of his right, as a result of which unfavorable (negative) consequences arise for the entrepreneur. Additional duty is usually associated with the payment of a fine, forfeit, losses, interest for the use of other people's funds due, for example, their unlawful retention (Article 395 of the Civil Code of the Russian Federation), compensation for harm caused to the life or health of citizens, including the cost of treatment, food, medicines, etc. .NS.

Deprivation of the right is mainly of a property nature and is expressed in the seizure of property to the state's income (for example, in the case of a transaction made for a purpose contrary to the foundations of law and order and morality), payment of funds in the form of a fine, damages, forfeit, deprivation of ownership of property and other property rights. However, it is also possible to apply measures of responsibility in the form of limitation or deprivation of other rights, which lead primarily to the limitation or termination of the legal personality of the entrepreneur, although they also affect the property interests of the entrepreneur brought to justice. Such measures of responsibility include:

• liquidation of a legal entity by a court decision in case of carrying out activities without proper permission (license) or activities prohibited by law, or with other repeated or gross violations of the law or other legal acts (article 61 of the Civil Code of the Russian Federation), in particular, legislation on the securities market , about taxes and fees, about competition;
• reorganization of a commercial organization in the form of its division or separation from its composition of one or several legal entities by decision of authorized state bodies or by a court decision (Article 57 of the Civil Code of the Russian Federation), in particular, in case of violation of antimonopoly legislation;
• suspension of the license in the event that the licensing authorities identify repeated violations or gross violation by the licensee of licensing requirements and conditions;
• cancellation of the license by a court decision if the violation by the licensee of the license requirements and conditions was not eliminated within the prescribed period or entailed damage to the rights, legitimate interests, health of citizens;
• the application of criminal punishment in the form of deprivation of the right to hold certain positions, engage in certain activities, restriction of freedom, imprisonment for a certain period;
• for example, in the case of entrepreneurial activity without registration or without a license, when obtaining a license is mandatory, a citizen may be imprisoned for up to three years if, as a result of such activity, large damage was caused to citizens, organizations or the state, or if it was associated with the extraction income on a large scale (item 171 of the Criminal Code of the Russian Federation);
• restriction of entrepreneurial activity or individual operations for non-compliance with environmental requirements, in particular non-compliance with environmental quality standards based on the application technical means and technologies for the neutralization and safe disposal of production and consumption waste, neutralization of emissions and discharges of pollutants, production activities may be suspended or terminated by a court decision (Article 34 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection" , article 1065 of the Civil Code of the Russian Federation).

In any of the above cases, the application of measures of responsibility means for the punished person the deprivation or restriction of all or part of his rights.

Like any measure of state coercion, responsibility is a sanction for an offense. However, not all sanctions are necessarily legal liability measures. In particular, such measures as the seizure of property from someone else's illegal possession (Article 301 of the Civil Code of the Russian Federation) or the seller's reimbursement to the buyer of his costs to eliminate defects in the goods

(Article 475 of the Civil Code of the Russian Federation), are aimed only at restoring violated rights and are not associated with the punishment of the offender, therefore, do not lead to negative consequences for the entrepreneur in the form of deprivation of any rights.

And finally, for violation by an entrepreneur of requirements related to a certain area of ​​economic interests (capital markets for goods and services, natural environment, financial system of the state, standardization, competition, etc.), differentiated application of various measures of responsibility is usually provided, such as civil, administrative and criminal liability, each of which can be applied depending on the content of the legal relationship, the amount of harm, the degree of severity and social danger.

Thus, responsibility in the field of entrepreneurship is a set of measures of state coercion provided for by the norms of law and entailing negative consequences for the entrepreneur in the form of deprivation of rights due to violation of law and order or the legal rights and interests of other persons in the course of entrepreneurial activity.

It's important to know

Bringing entrepreneurs to justice is based on certain principles. These principles are based on the norms of the Constitution of the Russian Federation, correspond to the general principles of law and make it possible to more clearly define the constitutional status of an entrepreneur. These include the principles of the fairness of punishment, its individualization and proportionality, as well as the principle of equality before the law.

As a rule, liability arises when there is body of legal facts without which no one can be held accountable. Such a set of legal facts is a composition of an offense, including: 1) the unlawfulness (illegality) of the entrepreneur's behavior; 2) violation of public interests in the form of legal requirements or legal rights and interests of individuals; 3) a causal relationship between the first two elements; 4) the guilt of the offender. Wrongfulness lies in the violation of the objective norms of law and the subjective rights of other persons based on them. However, an entrepreneur may also be held liable in cases where his activity is not essentially illegal, if, however, as a result of its implementation, harm is caused to the life, health or property of citizens or the property of other persons. For example, harm caused to the health and property of citizens as a result of the adverse environmental impact caused by the activities of enterprises is subject to compensation in full, even if the entrepreneur received all the necessary permits, complied with all the necessary requirements for carrying out his activities and did not commit any illegal actions. (Article 79 of the Federal Law "On Environmental Protection").

And vice versa, in some cases, an entrepreneur (like any other person) can avoid liability or its amount can be reduced if the harm (damage) was caused in a state of necessary defense or extreme necessity, as well as in the case of self-defense or the commission of guilty actions by the victim (the creditor ).

The presence of losses, damage and other negative consequences, as well as causality, are usually inalienable grounds for any liability. In contractual relations, liability is sometimes provided only for the possibility of future losses, damage or other negative consequences due to violation of the terms of the contract. It is also possible to exclude or reduce liability, regardless of the existence of losses, provided that the violation of the contract was committed unintentionally.

The question of the entrepreneur's fault is raised in different ways. His criminal and administrative liability arises only in the case of guilt (intent, negligence). A differentiated approach is characteristic of private law relations:

• 1) tort (contractual) obligations arise if harm to life or health is caused by the fault of the person, the tortfeasor and he does not prove otherwise; however, the law may provide for compensation for harm even in the absence of the fault of the tortfeasor;
• 2) in the contractual obligations, the entrepreneur's liability arises regardless of fault (clause 3 of article 401 of the Civil Code of the Russian Federation). In this case, the entrepreneur can avoid liability if he proves that the proper performance of the obligation turned out to be impossible due to force majeure, i.e. emergency and unavoidable circumstances. Such circumstances are not a violation of obligations on the part of the debtor's counterparties, the absence of the goods required for execution on the market, or the absence of the necessary funds from the violator. Thus, the legislator proceeds from the assumption that entrepreneurial activity consists precisely in the production of goods, the performance of work and the provision of services, and that the entrepreneur a priori is able to independently produce the sold product and provide a service.

It is necessary to pay attention to the fact that the provisions of paragraph 3 of Art. 401 of the Civil Code of the Russian Federation apply only to relations arising on the basis of contracts, but do not apply to other types of business relations (corporate, competitive).

The Civil Code of the Russian Federation in some cases allows limiting the amount of liability of entrepreneurs when they carry out their activities. For example, it is possible to reduce the penalty by the court if it is disproportionate to the consequences of the violation of the obligation (Article 333), or to reduce the liability of the debtor if the creditor contributed to the increase in losses (Article 404). Limitations of liability are also provided for in the relations of transportation (Art. 794-796), storage (Art. 901), commission (Art. 993), trust management (Art. 1022).

These features of the onset of civil liability are due to the fact that an entrepreneur, as a professional and experienced participant in economic relations, must always exercise the maximum degree of care and discretion for the proper performance of his obligations, therefore, the issue of guilt should not be taken into account when bringing an entrepreneur to responsibility. In addition, the specificity of the civil liability of entrepreneurs is due to its compensatory nature and the need to restore the property sphere of the victim, while administrative, criminal or financial liability arises for violation of public interests and is of a confiscatory nature (for example, the seizure of property to the state). Consequently, in the latter case, guilt must necessarily be taken into account when prosecuting. At the same time, it should be borne in mind that the norms of the Civil Code on the responsibility of an entrepreneur, regardless of fault, are associated with the principle of the inviolability of contracts, their mandatory execution. Exceptions to this rule can only be aimed at protecting the specific interests of the parties to the contract and are established by law or contract.

As a subject of business law . The content of business law is determined, first of all, by the object of legal regulation to which it is directed. Such an object is entrepreneurial activity and the legal relationship developing in the process of its implementation. Entrepreneurial activity has a legal definition contained in Article 10 of the Civil Code of the Republic of Kazakhstan: “... entrepreneurship is an initiative activity of citizens and legal entities, regardless of the form of ownership, aimed at obtaining net income by satisfying the demand for goods (works, services) based on private property or on the right of economic management of a state enterprise. Entrepreneurial activity is carried out on behalf of, at risk and under the property responsibility of the entrepreneur. " According to the current legislation, entrepreneurial activity is allowed only subject to state registration. The signs of entrepreneurial activity include: 1) Entrepreneurship must be an activity. Entrepreneurial activity can be represented as a set of constantly or systematically carried out actions for the production of material and intangible benefits, sold in the market as a product, for the performance of work or the provision of services. The property of activity appears in the presence of certain signs, which include: consistency of implementation, constancy, duration of operations, purposefulness of all actions taken together. 2) Self-reliance. Entrepreneurial activity is characterized by independence. We can conditionally distinguish property and organizational independence. Property independence is determined by the fact that an entrepreneur has a separate property of his own as an economic base of activity. Organizational independence is the ability to make independent decisions in the process of entrepreneurial activity. 3) Professionalism. Professionalism consists in the following: in the conduct of activities by people with certain qualifications or information; carrying out activities according to certain rules and methods; compliance of the results of activities with certain requirements; control of activities by state bodies. 4) The purpose of entrepreneurial activity is systematic profit. The systematic receipt of profit, being the main goal, gives such activity a commercial character that is not lost even if, as a result of its implementation, not a profit, but a loss is received. Entrepreneurial activity should have a unity of two goals, and the first is not making a profit, but creating a product (goods) that can satisfy or form the needs of society, and only on this basis to make a profit. 5) . Entrepreneurship is risky. In this, entrepreneurship is fundamentally different from the economic activity of the period of the administrative-planned economy, which admitted the existence of a deliberately unprofitable enterprises who had the opportunity to turn to the state for support in case of poor economic results. Risk is the likelihood of not receiving a planned or expected positive result, as well as the possibility of obtaining negative consequences of certain actions, whatever they may be. The types of risk include: innovation and investment risk in the form of the possibility of not receiving the ordered project or object; currency and credit risks; technical risks and other types of risks in which monetary losses will not be the most important. Mention may be made of moral hazards in business, such as the risk of loss of reputation due to illegal use of a trademark, for which the financial aspect is of secondary importance. The entrepreneur is also subject to all types of risks subject to property insurance, in particular: the risk of loss (destruction), shortage or damage to certain property; the risk of liability for obligations arising from harm to the life, health or property of other persons; the risk of other losses. 6) Own responsibility of the entrepreneur. The sole responsibility of the entrepreneur is that he is obliged to bear the adverse consequences, consisting in deprivation of his property without any compensation, applied in the prescribed manner in the form of a sanction for the committed offense. 7) Legalized character. The essence of this feature is that any entrepreneur must declare himself as such a subject before the authorized bodies of the state.

Entrepreneurial activity has the right to carry out individuals and legal entities. Civil servants (deputies, members of the Government, employees of internal affairs bodies, judges, etc.) are not entitled to engage in entrepreneurial activity. "... A civil servant is not entitled to engage in entrepreneurial activity, including to participate in the management of a commercial organization, regardless of its organizational and legal form ...".

Control questions:

1. The concept of entrepreneurial activity and its features.

2. Determine the legal status of the entrepreneur?

3. In what cases is it impossible to acquire the status of an entrepreneur?

Lecture 3. Types and forms of entrepreneurial activity in the Republic of Kazakhstan.

The following types of entrepreneurship are distinguished in the Republic of Kazakhstan:

1. depending on the form of ownership (Article 6 of the Constitution of the Republic of Kazakhstan), private and state entrepreneurship are distinguished.

Private entrepreneurship is carried out by citizens and non-state legal entities.

State entrepreneurship is carried out only by a state enterprise on the basis of the right of economic management.

2. depending on the number of persons engaged in entrepreneurial activity, personal entrepreneurship and joint entrepreneurship are distinguished.

Personal entrepreneurship is carried out by one individual independently on the basis of property belonging to him by right of ownership, as well as by virtue of another right allowing the use and (or) disposal of property.

Joint entrepreneurship is carried out by a group of individuals on the basis of property belonging to them on the basis of the right of common ownership, as well as by virtue of another right allowing joint use and (or) disposal of property.

The forms of joint venture are:

1) spouses' entrepreneurship based on the common joint property of the spouses;

2) family entrepreneurship, carried out on the basis of common joint ownership of a peasant (farm) economy or common ownership of a privatized dwelling place;

3) a simple partnership, in which private entrepreneurship is carried out on the basis of common shared ownership.

The subjects of entrepreneurial activity are individuals (citizens of the Republic of Kazakhstan, stateless persons, foreign citizens). Individuals can engage in individual entrepreneurial activity, without forming a legal entity, as well as in cases established by law to independently create a legal entity. Since it follows from the definition of entrepreneurial activity that an entrepreneur must act in civil circulation on his own behalf and independently, he must have legal capacity to engage in such activities. The legislation stipulates that all citizens can engage in any type of business that is not prohibited by law. Acquisition of the status of an individual entrepreneur is associated with the presence of the following characteristics of a citizen: first, a citizen must have legal capacity, i.e. the ability to have civil rights and to bear responsibilities. Moreover, this ability is recognized equally for all citizens, arises at the moment of birth and ends with death. The legal capacity of a citizen-entrepreneur may be limited, for example, if he commits an administrative offense, he may be deprived of the right to engage in entrepreneurial activity. Secondly, civil legal capacity, i.e. the ability to acquire and exercise civil rights by their actions, create civil obligations for themselves and fulfill them. Civil legal capacity begins in full with the onset of majority, that is, upon reaching the age of eighteen. However, the law makes a reservation that in case of marriage of a citizen under 18 years of age, he / she acquires full legal capacity from the time of marriage. Legally significant elements of the content of the legal capacity of citizens are the ability to independently conclude transactions and the ability to bear independent property responsibility. Minors between the ages of 14 and 18 have partial legal capacity. They have the right to independently, without the consent of their parents or guardians (trustees), dispose of their earnings, scholarships, other income, as well as make small household transactions. Partially capable persons can engage in entrepreneurial activity only upon reaching the age of 16 - from this age they can be members of a production cooperative. The limitation of a citizen's legal capacity occurs as a result of the abuse of alcoholic beverages or narcotic substances by a court decision. Then guardianship is established over him, and he has the right to make small everyday transactions.

Individual entrepreneurship. Individual entrepreneurship as a type of private entrepreneurship is an initiative activity of individuals aimed at generating income, based on the property of individuals themselves and carried out on behalf of individuals, for their risk and under their property responsibility. The types of individual entrepreneurship are personal and joint entrepreneurship. In some cases, the rules governing the activities of legal entities (licensing, taxation, etc.) are applied to individual entrepreneurship. The entrepreneurial activity of citizens without the formation of a legal entity is one of the types of small business, it is based on the private property of citizens and is commercial in its content, it is always aimed at generating income by satisfying the demand for goods (work, services). The subjects of individual entrepreneurship can be not only citizens of the Republic of Kazakhstan, but also citizens of other states. State registration of individual entrepreneurs is explicit in nature and consists in registration as an individual entrepreneur. Individual entrepreneurs who meet one of the following conditions are subject to mandatory state registration: 1) use the labor of hired workers on a permanent basis; 2) have from entrepreneurial activity the total annual income, calculated in accordance with tax legislation, in an amount exceeding the tax-free amount of the total annual income established for individuals by legislative acts. If an individual entrepreneur carries out activities subject to licensing, he must have a license for the right to carry out such activities. For the issuance of a license from an individual entrepreneur, a license fee is charged for the right to engage in certain types of activities. An individual entrepreneur, acting without forming a legal entity, is liable for his obligations (debts) with all property belonging to him. An individual entrepreneur has the right to carry out any types of entrepreneurial activity, unless otherwise provided by law. Individual entrepreneurship is carried out on the basis and at the expense of property belonging to citizens on the basis of ownership or other rights that allow the use and (or) disposal of property for entrepreneurship. An entrepreneurial business is an aggregate of property, including property rights, on the basis and through which an individual entrepreneur carries out his activities. An entrepreneurial business as a whole or part of it can be the object of sale and purchase, lease and other transactions related to the establishment, change and termination of rights. An individual entrepreneur is responsible for the quality of his products (works, services). They have the right to sell their products, as well as goods purchased for the purpose of sale, by any methods not prohibited by law, and in any locality, unless otherwise provided by legislative acts. The settlements of individual entrepreneurs related to their entrepreneurial activities are made at their discretion, both in cash and by bank transfer. Banking services are carried out on the basis of agreements concluded by an individual entrepreneur with a bank. An individual entrepreneur has the right to carry out entrepreneurial activities using hired labor, formalizing relations with his employees with an employment contract or a work contract. At the same time, deductions for their employees are made to social, insurance and pension funds in accordance with the law. An individual entrepreneur has the right to transfer his entrepreneurial business to another person for a fee or gratuitously (both in full and in part). An individual entrepreneur is engaged in entrepreneurial activity, acquires and exercises rights and obligations under his own name. At the same time, he has the right to assign a firm name to his business and (or) its part allocated as part of the entrepreneur's property. If more than one part of the property is separated out, each of them may be assigned its own corporate name. The brand name is subject to legal protection. It is not allowed to use company names belonging to other entrepreneurs without their consent.

Forms of entrepreneurial activity of citizens. Personal entrepreneurship is carried out by one citizen independently on the basis of property belonging to him by right of ownership, as well as by virtue of another right allowing the use and (or) disposal of property. When carrying out personal entrepreneurship, a citizen is responsible for all property belonging to him by right of ownership, including shares in the common property of the spouses. Joint entrepreneurship is carried out by a group of citizens on the basis of property belonging to them on the basis of the right of common property, as well as by virtue of another right allowing joint use and (or) disposal of property. The forms of joint entrepreneurship are: 1) entrepreneurship of spouses, carried out on the basis of common joint property of the spouses; 2) family entrepreneurship, carried out on the basis of common joint ownership of a peasant (farm) economy or common joint ownership of a privatized dwelling place; 3) a simple partnership, in which private entrepreneurship is carried out on the basis of common shared ownership.

When carrying out entrepreneurship of spouses in business turnover, one of the spouses acts on behalf of the spouses with the consent of the other spouse, which can be confirmed during the registration of an individual entrepreneur or expressed in writing and notarized, in cases where the activities of an individual entrepreneur are carried out without state registration. The collection of the debts of spouses in connection with the implementation of entrepreneurial activity can be levied on the common property of the spouses, regardless of who of them acts in business. When carrying out family entrepreneurship associated with the use of a privatized dwelling as an object of entrepreneurial activity, one of the owners of the dwelling shall act in the business turnover only with the consent of the other owners, notarized. A peasant (farm) economy is a farm in which the implementation of individual entrepreneurship is inextricably linked with the use of agricultural land for the production of agricultural products, as well as with the processing and marketing of these products. The main forms of peasant (farming) economy are: 1) peasant farm in which entrepreneurial activity is carried out in the form of family entrepreneurship based on common joint property; 2) a farm based on the implementation of personal entrepreneurship; 3) a farm organized in the form of a simple partnership on the basis of a joint activity agreement; 4) the legislative acts of the Republic of Kazakhstan may provide for other forms of peasant (farm) economy. When carrying out individual entrepreneurship using the form of a simple partnership, the common affairs of the participants in a simple partnership shall be carried out by their common consent. A simple partnership is formed on the basis of an agreement on joint economic activity. For the implementation of individual entrepreneurship, participants in a simple partnership make contributions with property or other property rights, including the right to the results of intellectual activity, or through labor contributions. Monetary or other property contributions of the parties to the agreement, as well as property created or acquired as a result of joint entrepreneurial activities, are their common shared property. The income received by the participants in the partnership is distributed in proportion to their shares in the common property, unless otherwise provided by the contract of simple partnership. The participants in the partnership are not entitled to dispose of their shares in the partnership without the consent of the other participants. A participant in a partnership has the right, at its discretion, to refuse to participate in joint activities.

A legal entity is an organization that has, on the basis of ownership, economic management or operational management, separate property and is responsible for its obligations, can acquire and exercise property and personal non-property rights and obligations on its own behalf, and be a plaintiff and defendant in court. The legal entity has its own balance sheet or estimate. An organization is a form of uniting people to perform any activity, having an internal structure and interconnection, a certain system of governing bodies, competence, internal regulations, etc. Signs of a legal entity: separate property, independent property liability, acting in civil circulation from its own Civil Code RK distinguishes between two types of legal entities: commercial and non-profit organizations ... Commercial organizations are legal entities that pursue the extraction of income as the main purpose of their statutory activities and distribute the resulting net income among the participants. Commercial organizations can be created in the following organizational and legal forms: state enterprise, business partnership, joint stock company, production cooperative. Non-profit organizations are legal entities that do not have as their main purpose of generating income, which are prohibited from distributing income between participants, i.e. non-profit organizations can engage in entrepreneurial activity insofar as it corresponds to their statutory goals, but the income received has the right to use only to achieve the goals for which they were created. Non-profit organizations can be created in the following organizational and legal forms: institutions financed by the owner, public associations (political parties, trade unions, movements, etc.), consumer cooperatives (KSK, garage owners cooperative, etc.), public funds ( fund for the protection of children, fund for the promotion of science, etc.), joint stock companies, religious associations, associations. Legal personality presupposes the presence of legal capacity, legal capacity, as an opportunity for a person to have and exercise subjective rights and obligations. The legal capacity of a legal entity is enshrined in civil law. The legal capacity of a legal entity arises at the time of its creation and terminates at the time of completion of its liquidation. In the field of activity for which it is necessary to obtain a license, legal capacity arises from the moment of obtaining such a license. When considering the legal personality of legal entities, one cannot ignore the absence of a legislative definition of the legal capacity of legal entities. The legislator limited himself to determining the legal capacity. The merger or identification of the legal capacity and legal capacity of a legal entity is impossible neither when securing a special legal personality for a legal entity, nor in the case of determining the capabilities and abilities of a legal entity when engaging in licensed activities. Accordingly, one concept of the legal capacity of a legal entity under current conditions does not cover the need to determine the legal status of legal entities. It is necessary to legislatively consolidate the legal capacity of a legal entity. The bodies of a legal entity include officials and collective links of a legal entity authorized by legislation or constituent documents to resolve issues that determine the legal status of a legal entity, as well as to act in civil circulation. The body of a legal entity is not an independent subject of law. The bodies of a legal entity can be individual or collective. The legal entity has its own name. The name of a legal entity is its verbal designation, which makes it possible to individualize the legal entity. It includes its name and an indication of the organizational and legal form. The name of the legal entity is indicated in its constituent documents. The name of a legal entity that is a commercial organization, after the registration of a legal entity, is its firm name. The legal entity has the exclusive right to use the company name. The location of a legal entity is the location of its permanent body (indicated in its constituent documents). A legal entity can be established by one or more founders. A legal entity can be established by one or more founders. The founders can be property owners or their authorized bodies or persons. The founders of a legal entity are the initiators of its creation and the immediate creators. Both legal entities and citizens can be founders. But some legal entities can be created only by citizens, others - only by legal entities. The constituent documents of a legal entity include the constituent agreement and the charter. The memorandum of association is concluded, and the charter is approved by its founders. Legal entities can have branches and representative offices. A branch is a separate subdivision of a legal entity located outside its location and performing all or part of its functions, including the functions of a representative office. A representative office is a separate subdivision of a legal entity located outside its location and performing protection and representation of the interests of a legal entity, performing transactions and other legal actions on its behalf. Branches and representative offices are not legal entities. Legal entities, except for institutions financed by the owner and state-owned enterprises, are liable with their property for their obligations with all property belonging to them. In addition, the legal entity is liable to third parties for obligations assumed by the body of the legal entity in excess of its powers. The legal entity is subject state registration in the justice authorities. A legal entity is considered to be created from the moment of its state registration. Violation of the procedure for the formation of a legal entity established by law or non-compliance of its constituent documents with the law shall entail a refusal to register the legal entity. Refusal of registration due to the inexpediency of forming a legal entity is not allowed. Refusal of state registration, as well as evasion of such registration, can be appealed in court. The legal entity is subject re-registration in cases of: decrease in the size of the authorized capital; name changes; changes in the composition of participants in business partnerships. The importance of registration lies in the fact that it confirms the fact of the emergence of a legal entity; allows you to keep state records of all legal entities in the country; provides the possibility of state control over the activities of a legal entity. Re-registration differs from registration in that it does not matter either for the emergence of a legal entity or for its termination. Re-registration is necessary in the following cases: decrease in the size of the authorized capital; change of name; changes in the composition of participants in business partnerships, with the exception of joint stock companies. Liquidation is a procedure for the termination of the activities of a legal entity, carried out in the usual manner or by a court decision, entails the termination of a legal entity without transferring its rights and obligations in succession to other persons. The Civil Code of the Republic of Kazakhstan provides for two methods and, accordingly, the procedure for liquidating legal entities: ordinary and compulsory. In the event of liquidation as usual, i.e. by decision of the founders or the body of a legal entity authorized by the constituent documents, an approximate list of grounds looks like this: expiration of the period for which the legal entity was created; achievement of the goal that was set by the founders when it was created; recognition by the court of the invalid registration of a legal entity. In addition, there is also a compulsory liquidation of a legal entity. The grounds for such liquidation are established only by the Civil Code of the Republic of Kazakhstan. By a court decision, a legal entity can be liquidated in the following cases: bankruptcy; invalidation of the registration of a legal entity in connection with violations of the law committed during its creation, which are irreparable; when carrying out activities without proper permission (license) or activities prohibited by legislative acts, or with repeated or gross violation of the law; with the systematic implementation of activities that contradict the statutory goals of the legal entity; in other cases provided for by the Civil Code of the Republic of Kazakhstan. Characteristics of subjects of entrepreneurial activity (the main organizational and legal forms of entrepreneurial activity of legal entities ). Some normative acts of the Republic of Kazakhstan use the following distinctions by types of legal entities: state and non-state. At the same time, only such legal entities (enterprises and institutions), property, more precisely authorized capital which is not divided into shares or shares and is fully owned by the state as a whole. All other legal entities are non-governmental. Even those in whose authorized capital the state has some shares, a certain number of shares, in this case the state is an ordinary participant (shareholder). This difference is associated with the rights of legal entities, since in Kazakhstan there is private property - as the property of citizens and non-state legal entities and their associations and state property - in the form of republican and communal property. Among the legal entities operating on the territory of the Republic of Kazakhstan, it should be noted: a foreign legal entity is a legal entity created in accordance with the legislation of a foreign state outside the Republic of Kazakhstan. As a rule, they have an OPF in the form of a company, corporation, firm, association, society, etc. and act through a representative office or branch; foreign enterprise - an enterprise in any open-ended fund, established in accordance with the legislation of the Republic of Kazakhstan, but with 100% of the authorized capital of foreigners (legal entities or individuals); enterprise with foreign participation (joint venture) - an enterprise in any OPF, created in accordance with the legislation of the Republic of Kazakhstan, with an authorized capital partially or wholly owned by a foreign investor. For the purposes of income taxation, legal entities may be called "resident" or "non-resident" that operates in another country through a "permanent establishment" or "without the formation of a permanent establishment", while the term "establishment" does not denote a legal form. As a rule, in addition to the Tax Code of the Republic of Kazakhstan, such terminology is used by international agreements. Commercial organizations can be created in the following organizational and legal forms: state enterprise, business partnership (general partnership, limited partnership, limited liability partnership, TDO), joint stock company, production cooperative.

Brief description of commercial organizations. A partnership is recognized as a full partnership, the participants of which, in the event of insufficient property of the partnership, are jointly and severally liable for its obligations with their personal property. The definition of a full partnership includes the following characteristics: the partnership is based on an agreement between the participants; the partnership is a commercial organization - a legal entity; personal participation of all founders is assumed in the activities of the partnership; the liability of the partnership is secured not only by the balance sheet assets, but also by the personal property of the participants; legal entities cannot be participants of the PT. A limited partnership is a partnership that includes, along with one or more participants who bear additional responsibility for the partnership's obligations with all their property (general partners), also one or more participants whose liability is limited to the amount of their contribution to the partnership's property (investors), and who do not take part in business activities. The main features limited partnership are: legal entities cannot be a participant in CT; CT participants are divided into two groups: general comrades - at least one; depositors - at least one; general partners are liable for the obligations of a legal entity jointly and severally with personal property and personally take part in entrepreneurial activities; investors are liable for the obligations of a legal entity only by the amount of their contribution to the authorized capital and do not take part in entrepreneurial activities, but act as an investor who does not exercise control. A limited liability partnership (LLP) is a partnership established by one or more persons (individuals and (or) legal entities), the authorized capital of which is divided into shares, in the manner prescribed by the charter. Participants are not liable for the LLP's obligations and bear the risk of losses within the value of their contributions. Features of LLP: LLP cannot have as sole participant other business partnership consisting of one person; LLP has the right to carry out its activities on the basis of Model charter approved by the Government decree of 21.09.98, No. 928; at the request of any participant can be carried out auditing his financial and economic activities; compulsory redemption of a share and exclusion of a participant from the LLP is allowed . A partnership with additional liability is recognized as a partnership whose members are responsible for its obligations with their contributions to the authorized capital, and if these amounts are insufficient, with additional property belonging to them in an amount that is a multiple of their contributions. In case of bankruptcy of one of the participants, his liability for the obligations of the partnership is distributed among the other participants in proportion to their contributions. A joint stock company is a legal entity that issues shares in order to raise funds to carry out its activities. Shareholders of a JSC are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares. Joint-stock company can be created by one person or consist of one person. The joint stock company has the right to issue preferred and registered shares. The procedure for state registration of the issue of announced shares is regulated by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 04.07.2003 No. 217. The joint-stock company is obliged to conduct an annual external audit of financial and economic activities . A production cooperative is a voluntary association of citizens on the basis of membership for joint entrepreneurial activities based on their personal labor participation and the association of property contributions by its members. Features of the production cooperative: the property owned by the cooperative is divided into shares of its members in proportion to their contributions, which (shares) can be allocated in kind. A state enterprise is an organization created by an authorized state body on the basis of state ownership. The property of a state-owned enterprise cannot be divided into units, shares or stocks, incl. between employees of the enterprise. A state enterprise can be based on: the right of economic management; on the basis of operational management, while state property acts in the form of: republican property (RGP); communal property (KGP). The right of economic management belongs to state-owned enterprises, which are responsible for their obligations with all the property on the balance sheet, but having a limited disposal of them, established by Art. 200 of the Civil Code of the Republic of Kazakhstan. Operational right belongs to a state-owned enterprise, the economic activity of which is limited only to the activities recorded in its charter.

Bankruptcy is a debtor's insolvency recognized by a court decision, which is the basis for its liquidation. Insolvency is understood as the inability of the debtor, an individual entrepreneur or legal entity, to satisfy the claims of creditors for monetary obligations, to make payments for wages with persons working under an employment contract, as well as to ensure obligatory payments to the budget and off-budget funds at the expense of his property. The concept of insolvency is defined through several essential features, which can be combined into three groups: 1. The first group can be designated as formal, since it will include features that formally fix the fact of non-payment. This, first of all, includes a feature that consists in the inability of the debtor to fully satisfy the claims of creditors for monetary obligations. A monetary obligation is the obligation of the debtor to pay a specified amount of money to the creditor. This group also includes a feature suggesting the inability of the debtor to fulfill the obligation to pay mandatory payments: taxes, fees and other mandatory contributions to the budget. The inability of the debtor to pay off creditors or make obligatory payments to the budget indicates his insolvency. In order for insolvency to transform into insolvency, it must be officially recognized by the court or declared by the debtor. Based on this, the second group of features is distinguished, which can be designated as procedural. It includes the presence of an entity that complies with the current law and has the right to apply to the court with a petition for bankruptcy, and the commission of these actions. Bankruptcy legislation is based on the Constitution of the Republic of Kazakhstan and consists of the Law of the Republic of Kazakhstan "On Bankruptcy" dated January 21, 1997 and other regulatory legal acts of the Republic of Kazakhstan. The Law of the Republic of Kazakhstan "On Bankruptcy" applies to bankruptcy cases of legal entities, except for state-owned enterprises and institutions, and the bankruptcy of individual entrepreneurs is regulated by Article 21 of the Civil Code of the Republic of Kazakhstan and legislative acts regulating these forms of business. Bankruptcy is established by the court on the basis of the debtor's application to the court. Bankruptcy is established compulsorily on the basis of an application to the court of creditors or other authorized persons. Bankruptcy cases are considered by the court if the creditors' claims against the debtor in aggregate amount to at least one hundred and fifty monthly calculation indices. The basis for declaring the debtor bankrupt in judicial procedure or conducting extrajudicial liquidation procedures is its insolvency. The basis for the creditor's application to the court for declaring the debtor bankrupt or to the authorized body for carrying out out-of-court liquidation procedures is the debtor's insolvency. A debtor is considered insolvent if he has not fulfilled an obligation within three months from the date of its due date. Declaration of bankruptcy is possible on a voluntary or compulsory basis. Declaration of bankruptcy on a voluntary basis is carried out on the basis of the debtor's application to the court. Recognition of bankruptcy is compulsorily carried out on the basis of an application to the court of the creditor, and in cases stipulated by legislative acts, and other persons. There is deliberate and false bankruptcy. Intentional bankruptcy - deliberate bringing of the debtor to insolvency, committed by the owner of his property or the bodies of the legal entity-debtor in the personal interests or interests of other persons. False bankruptcy is a deliberately false appeal of the debtor's body or the owner of his property to a court or an authorized body to declare him bankrupt in order to mislead creditors in order to obtain a deferral or installment plan of payments due to creditors, or a discount on debts, as well as for non-payment of debts if he has the ability to satisfy the claims of creditors in full. The owner of the debtor's property, the founder and (or) officials of the legal entity-debtor bear subsidiary liability to the creditors of the insolvent debtor with their property for deliberately bringing the debtor to insolvency (deliberate bankruptcy). If a bankruptcy petition is filed by a debtor with a court when it is possible to satisfy the creditors' claims in full (false bankruptcy), the creditors have the right to demand compensation from the debtor for the losses caused by this. Bankruptcy cases are considered by the court at the location of the debtor, determined in accordance with the law. The procedures applied in relation to the debtor are a set of legal and actual actions provided for by law, aimed at restoring the debtor's solvency or liquidating it. Everything prescribed by law Bankruptcy procedures can be divided into two groups: judicial and non-judicial. Litigation procedures include bankruptcy proceedings, simplified bankruptcy procedures for a liquidated or absent debtor. Bankruptcy proceedings are initiated in court on the basis of an application by the debtor, creditor and prosecutor. Proceedings shall be deemed to have been initiated from the moment the court makes a ruling on the acceptance for proceedings of an application for declaring the debtor bankrupt. Persons participating in a bankruptcy case can be: a debtor, creditors, a representative of creditors for wages, a prosecutor, the owner of the debtor's property or a body authorized by him. The debtor has the right to apply to the court to declare him bankrupt on the basis of a decision: 1) a body of a legal entity authorized by its constituent documents; 2) the owner of the property of the debtor or the body authorized by him. The debtor is obliged to apply to the court or to the authorized body for declaring him bankrupt. The debtor's application is submitted to the court in writing. Having received an application for declaring the debtor bankrupt, which meets the requirements established by law, the court, no later than five days after the receipt of the application, issues a ruling to initiate a case. Upon completion of the preliminary preparation of the case, but no later than one month after its initiation, the bankruptcy case must be scheduled for trial. The entry of a court decision (ruling) into legal force and their revision in cassation and supervisory procedures is carried out according to the rules of civil proceedings. The prosecutor has the right to apply to the court with an application for declaring the debtor bankrupt: 1) when he has discovered signs of deliberate bankruptcy; 2) in the interests of the creditor - the Republic of Kazakhstan, state bodies; 3) in the interests of the creditors of the absent debtor. For the purpose of restoring solvency, rehabilitation procedures may be applied to the debtor. Rehabilitation procedure is a judicial procedure in which any reorganization, organizational, economic, managerial, investment, technical, legal, financial and economic and other measures not contradicting the law are applied to the insolvent debtor, aimed at restoring the debtor's solvency in order to prevent its liquidation. The rehabilitation procedure is applied only in relation to commercial organizations in court, subject to the debtor's petition, the consent of the creditors' committee and the authorized body. A petition to apply this procedure can be made by the debtor, the owner of his property (in relation to state-owned enterprises) or the creditor. The plan for the rehabilitation of an insolvent debtor should contain specific measures to restore the debtor's solvency (rehabilitation measures) and the timing of repayment of debt to creditors. Rehabilitation measures can include any organizational, economic, technical, legal, financial and economic and other measures that do not contradict the legislation, measures aimed at preventing the liquidation of the debtor, as well as a set of such measures, in particular reorganization, assignment of rights of claims of the debtor, exchange of debts for shares , conclusion of an amicable agreement The basis for the application of the rehabilitation procedure is the existence of a real possibility of restoring his solvency in order to prevent his liquidation. The real possibility of restoration is confirmed by the audit report and the relevant documents: contracts, calculations, economic justification, etc. The duration of the rehabilitation procedure should not exceed two years. The court has the right, at the request of the rehabilitation manager, with the consent of the creditors' committee, subject to the conclusion of the authorized body, to extend the period for its implementation, but not more than 6 months. A rehabilitation manager is appointed for the period of the rehabilitation procedure. Rehabilitation manager - a person to whom, in the manner prescribed by the Law, the functions of managing the property and affairs of the insolvent debtor are transferred for the period of the rehabilitation procedure. The rehabilitation manager, with the consent of the creditors, applies to the court with an application for the completion of the rehabilitation procedure in the following cases: 1) if the goal of the rehabilitation procedure has been achieved; 2) if the achievement of this goal is impossible. Rehabilitation is a rehabilitation measure, during which the owner of the property (authorized body), creditors or other persons provides financial assistance to the insolvent debtor, and also implements a different set of measures to mobilize the debtor's reserves and improve his financial and economic situation. The rehabilitation plan must be accompanied by a written obligation of the financial rehabilitation participant to transfer money to the debtor and (or) creditors in accordance with the plan, indicating the amount and terms. The court, as well as the authorized body, has the right to demand from the participant in the rehabilitation documents confirming the possibility of fulfilling his obligations. Bankruptcy proceedings are carried out in order to satisfy the claims of creditors and declare bankruptcy free of debts. The term cannot exceed six months (it can be extended, but not more than 3 months). The participants in the bankruptcy proceedings are the court, the creditors' committee, the bankrupt, the liquidator, the authorized body and other interested persons. To carry out bankruptcy proceedings, the authorized body shall appoint a bankruptcy commissioner within three days from the date of entry into force of the court decision on declaring the debtor bankrupt. The procedure for appointing a bankruptcy commissioner is established by the authorized body. The remuneration is paid from the bankruptcy estate. In the event of non-performance or improper performance, the liquidator-receiver may be brought to financial, administrative or criminal liability. Bankruptcy estate - the debtor's property, which can be foreclosed in the process of bankruptcy proceedings. There is a sequence of distribution of the bankruptcy estate. Administrative and court costs are covered out of turn by the debtor's property. First of all, the claims of citizens are satisfied, to whom the bankrupt being liquidated is responsible for causing harm to life or health. Secondly, settlements are made for wages and compensation payments to persons who worked under an employment contract, arrears of social contributions to the State Social Insurance Fund, for payment of withheld from wages alimony and mandatory pension contributions, as well as remuneration under copyright agreements. Third, the claims of creditors for obligations secured by the pledge of the property of the bankrupt being liquidated are satisfied, within the amount of security. The fourth priority is to pay off tax arrears and other obligatory payments. Fifthly, settlements are made with other creditors in accordance with the Law and other legislative acts. After the creditors' claims are satisfied, the bankruptcy commissioner submits to the court a report on his activities agreed with the authorized body, attaching the liquidation balance sheet and a report on the use of the property remaining after the claims are satisfied. The court approves the report and the liquidation balance sheet and issues a ruling on the completion of the bankruptcy proceedings no later than fifteen days from the date of their submission. The liquidation of the debtor is considered completed, and the debtor - ceased to exist, after making an entry about this in the state register of legal entities. Out-of-court procedures include pre-trial resolution and voluntary declaration of the debtor's bankruptcy. Out-of-court procedure for liquidation of a debtor is a procedure for settling the debts of an insolvent debtor out of court by reaching an agreement between the debtor and creditors on his voluntary liquidation under the control of creditors and the authorized body. An out-of-court procedure can be initiated by the debtor or the creditor of the debtor by filing an application for the application of an out-of-court liquidation procedure against the debtor to the authorized body. To make a decision on the conduct of an out-of-court procedure for liquidating an insolvent debtor, to ensure control over its conduct, the authorized body shall form a committee of creditors from among the candidates presented by the debtor. The decision is made by the authorized body in agreement with the creditors' committee and the debtor. If a decision is made to conduct an out-of-court liquidation procedure for a debtor, the authorized body shall appoint a bankruptcy commissioner, whose activities are regulated by the Law of the Republic of Kazakhstan "On Competition". The bankruptcy commissioner is a person appointed in accordance with the established procedure to carry out bankruptcy proceedings.

Bankruptcy of citizens-entrepreneurs . The basis for declaring a debtor - an individual entrepreneur bankrupt - is his inability to satisfy creditors' claims for monetary obligations, including claims for the payment of wages, as well as to ensure obligatory payments to the budget and off-budget funds at the expense of his property. Bankruptcy is established by a court decision or declared out of court by the debtor by agreement with the creditors. The basis for filing a bankruptcy petition of the debtor for the creditor is the debtor's insolvency (within three months). The reason for going to court is the debtor's insolvency. The debtor, creditors for civil obligations related to the debtor's entrepreneurial activity, tax and other authorized state bodies with respect to mandatory payments to the budget and extra-budgetary funds have the right to file an application. An individual entrepreneur's application to the court is filed at the place of registration of entrepreneurial activity. The initiation and consideration of bankruptcy cases of an individual entrepreneur is carried out according to the rules established for legal entities.

Control questions:

1.How should the concept of a subject of business law be formulated? What are the signs of such a subject?

2. Give the concept of individual entrepreneurship.

3. Name the types of individual entrepreneurship.

4. What are the forms of joint venture?

5. Give the concept of a legal entity. What are the signs of a legal entity?

6. Types and forms of legal entities.

7. What is the legal capacity of a legal entity?

8. What is the difference between a branch and a representative office?

9. What is the reorganization of a legal entity?

10. Grounds for the liquidation of a legal entity.

11. In what form can commercial and non-commercial organizations be created?

12. Give brief description organizational and legal forms of commercial organizations.

13. Give the concept of bankruptcy.

14. Name the types of bankruptcy.

15. Judicial and non-judicial bankruptcy procedures.

16. What is bankruptcy proceedings?

17. What is the order of distribution of the bankruptcy estate?

18. Bankruptcy of citizens-entrepreneurs.

Lecture 4. Property bases of entrepreneurial activity.

Property and property rights as the basis of entrepreneurial activity. First, property is understood as a set of things and material values; secondly, the totality of things and property rights; thirdly, the totality of things, property rights and obligations. Property rights and property benefits of clause 2 of article 115 of the Civil Code of the Republic of Kazakhstan are united by the general concept of property. Therefore, property can be understood as individual property rights, as well as their aggregate. Property benefits and rights (property) include: things, money, including foreign currency, securities, works, services, objectified results of creative intellectual activity, brand names, trademarks and other means of individualization of products, property rights and other property. Among property rights, property rights and obligations are distinguished. Property rights are determined by the ownership of the property; rights of obligation - the obligations that the subjects assumed by entering into economic relations. The owner has the rights to own, use and dispose of the property. This is an absolute property relationship. Personal non-property benefits and rights include: personal dignity, business reputation, good name, the right to authorship, the right to a name and other non-material benefits and rights. Although Article 115 of the Civil Code of the Republic of Kazakhstan provides a wide list of objects of civil rights, it does not cover all types of objects that are found in life. Each object has its own legal regime. There is a legal classification of things: 1) consumable and non-consumable; 2) divisible (property, parts of which do not lose their purpose as a result of division) and indivisible (this is property that cannot be divided without changing its economic purpose or is not subject to division by virtue of the prescription of a legislative act); 3) determined by generic characteristics, i.e. differing in a number of characteristics and individually defined; 4) simple and complex; 5) movable and immovable; 6) in terms of turnover: limited turnover, withdrawn from circulation, unlimited in circulation.

Formation of the property basis for entrepreneurial activity. The property basis of entrepreneurial activity is the right of ownership. The owner has the rights to own, use and dispose of his property. The classical definition of property rights was given by Academician A.V. Venediktov as “the right of an individual or a collective to use the means and products of production by their own power and in their own interests”. It is precisely in the combination of one's own power and one's interest that the specific difference between property rights and others - both property rights and rights of obligation to the same objects - lies. Thus, the right of ownership is the right of a subject, recognized and protected by legislative acts, to own, use and dispose of his property at his own discretion. Ownership is a legally enforceable ability to exercise actual ownership of property; the right to use is a legally secured opportunity to extract its useful natural properties from the property, as well as to receive benefits from it; the right to dispose is a legally secured ability to determine the legal fate of property. According to the Constitution, state and private property, which are divided into types, are recognized and equally protected in the Republic of Kazakhstan. Article 119 of the Civil Code of the Republic of Kazakhstan establishes two types of private property - the property of citizens and non-state legal entities and their associations. Art. 192 of the Civil Code of the Republic of Kazakhstan establishes two types of state property - republican and communal. A special object of property is land and its subsoil, waters, flora and fauna, and other natural resources. One of the types of private property rights is the property rights of citizens. Citizens of the Republic of Kazakhstan can have any legally acquired property in private ownership. As a rule, the ownership of citizens arises from common grounds(for example, transactions). Property owned by two or more persons belongs to them on the basis of common ownership, including with the determination of the share of each - in shared ownership or without determination of shares - in joint ownership.

Legal regime of certain types of property. In modern conditions in Kazakhstan, the use of property of citizens for entrepreneurial activity is encouraged. This determines the state approach to legal regulation property objects, which is expressed in two principles: citizens can own any property, with the exception of certain types; the quantity and value of property owned by citizens is not limited. In addition, property objects can be subject to general, special and special regimes. Special treatment means the existence of statutory rules regarding the ability to acquire, use and dispose of any property. First of all, real estate belongs to the special regime. Immovable property includes: land plots, buildings, structures, perennial plantings and other property firmly connected to the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose. Aircraft and sea vessels subject to state registration, inland navigation vessels, river-sea navigation vessels, and space objects are also equated to immovable things. Other property may also be classified as immovable by legislative acts. Legislative acts also include enterprises as objects of rights to immovable property. In this case, one should distinguish between an enterprise as a subject of law (legal entity) and an enterprise as an object of law. An enterprise, as an object of rights, is a property complex used for carrying out entrepreneurial activities. The structure of the enterprise as property complex includes all types of property intended for its activities, including buildings, structures, equipment, inventory, raw materials, products, the right to a land plot, claims, debts, as well as the rights to designations that individualize its activities (company name, trademarks) and other exclusive rights, unless otherwise provided by legislative acts or an agreement. The enterprise contains tangible and intangible elements. The former include: premises, buildings, structures with appropriate equipment, raw materials, semi-finished products, finished products, fuels and lubricants, etc., as well as cash. Intangible elements of an enterprise are understood as property rights and obligations of an obligatory nature (including accounts receivable and payable), exclusive rights to the results of creative activity (patent, copyright, etc.), exclusive rights in relation to the means of individualization of the seller and his goods ( brand name, trademark). An enterprise as a whole or part of it can be an object of sale and purchase, pledge, lease and other transactions related to the establishment, change and termination of property rights. Ownership and other rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration. It should be noted that the object of entrepreneurial activity is also an entrepreneurial business, which is an aggregate of property, including property rights, on the basis and through which an individual entrepreneur carries out his activities. An entrepreneurial business as a whole or part of it can be the object of sale and purchase, pledge, lease and other transactions related to the establishment, change and termination of rights. State registration is a procedure for registering property rights and other rights and encumbrances on real estate and property equated to real estate, as provided for by legislative acts, in the prescribed manner. Real estate rights are registered in state register... In cases stipulated by legislative acts, along with state registration of real estate, special registration or registration of certain types of real estate can be carried out. Subject to registration: ownership; the right of economic management; the right of operational management; land use right for a period exceeding a year; the right to use for a period exceeding a year; the right of trust management for a period exceeding a year; pledge; rent; other rights to immovable property, as well as encumbrances of rights to immovable property. The most important properties in Kazakhstan are land and housing. The state has established a special legal regime for them. The land can be privately owned. So, in the private property of citizens of the Republic of Kazakhstan there may be land plots for running a peasant (farm) economy, personal subsidiary farming, afforestation, gardening, individual housing and summer cottage construction, as well as provided for construction or built up with industrial and non-industrial, including residential buildings ( buildings and structures) in accordance with their purpose. Land plots may be privately owned by foreign citizens, stateless persons and foreign legal entities (non-state), mainly for business purposes.

Ownership and other property rights of the subject of entrepreneurial legal relations. The right of ownership of a legal entity is the right of a legal entity recognized and protected by legislative acts to own, use and dispose of its property at its discretion. The basis for the emergence of ownership is a civil transaction or the contribution of the founders (participants). Ownership arises from the moment of registration. Objects of ownership of a legal entity are reflected in its independent balance sheet. The subjects of property rights are non-state legal entities, and the state is the owner of the property on the balance sheet of state legal entities. At the same time, this property belongs to state legal entities on the basis of the right of economic management or operational management. The right of economic management is the property right of a state enterprise only. The right of operational management is a property right of an institution financed by the owner and a state-owned enterprise, which received property from the owner and exercising within the limits established by law. The content of the ownership rights of legal entities is determined by the Civil Code of the Republic of Kazakhstan and other legislative acts. Commercial organizations have general legal capacity, and non-commercial organizations special. Property owned by two or more persons is common property. Wherein common property is subdivided into two types: joint and share. Participants in shared ownership can be any subject: citizens and legal entities. Participants in joint ownership are only natural persons, usually associated with family relations. The disposal of property in shared ownership is carried out by agreement of all its participants. To sell, donate or otherwise dispose of the property in shared ownership, its participants can only on the basis of mutual consent, regardless of the size of the shares in the ownership of each of them. By general rule, a participant in shared ownership has the right to demand the allocation of his share in kind. Unlike common shared ownership, shares in common joint ownership are not allocated. Participants in joint ownership jointly own and use common property. The disposal of the property of joint ownership is carried out with the consent of all its participants, regardless of which of the participants is making the transaction. Common joint property exists in three types: property of spouses, property of a peasant (farm) economy, property of a privatized dwelling. The absence of predetermined shares in the property of the participants in joint ownership also affects the procedure for dividing the allocated share from this property. Such division or division can be carried out only on condition of preliminary determination of the share of each of the participants in the right to common property.