The concept of the subject of business activity designates the person which is carrying out at own risk independent activity which is directed to systematic receiving profit. This profit can be got, for example, from sale of goods, provision of services, performance of work, leasing of property and so on. In addition, the concept of the subject of business activity means that that has to be surely registered in this quality in the order established by the law. Both individual entrepreneurs, and legal entities enter category "subjects of business activity" there are various commercial organizations. In the first case subjects of business activity are the citizens of this country, foreign citizens and persons without citizenship registered as appropriate. In the second case the foreign legal entities are also considered as subjects of business activity.
Citizens as subjects of business activity without fail have to have such characteristics:
- legal capacity (general ability of the person to have the rights and to perform duties);
- capacity (ability to have and exercise the civil rights, to carry out civil duties);
- residence.
These signs just also provide what is called legal status of subjects of business activity. In addition, citizens as subjects of business activity are obliged to be responsible for the debts which arose during work both to creditors, and to the budget. Otherwise subjects of business activity by the judgment appear bankrupts then lose the status of the businessman.
The enterprise as the subject of business activity also has to have a number of signs. First, this existence of the isolated property. Secondly, it is an opportunity to get independently and also to carry out various property and non-property personal rights and to perform duties. Thirdly, it has to answer for the undertaken obligations. And, at last, fourthly, this right to be a claimant and the defendant in court on its own behalf.
Signs of subjects of business activity
Subjects of business activity are those managing units which meet the following criteria:
- have the isolated property;
- direct economic activity;
- have the corresponding competence;
- are registered in the order established by the legislation.
For property of subjects of business activity responsibility is conferred on them.
Creation of subjects of business activity
SPD are created by commission of legally significant actions, acceptance and signing of the relevant acts. Ways of creation of subjects of business activity are divided into four main types:
- constituent and administrative;
- constituent;
- contract and constituent;
- dozvolitelno-constituent.
The choice of any type depends on the existing situation in the market, extent of monopolization of the industry, the number of founders of firm. The order of registration of subjects of business activity depends on the legislation of the country, but in general includes entering of information about the subject into the unified register of data. It is necessary in order that further according to the Tax Code and other standard and legal documents the taxation of subjects of business activity was carried out.
"