Normative acts regulating the activities of the organization. Legislative and normative legal acts regulating professional activities. We are glad to see you among the Clients of AAA-Invest

WEAR OF FIXED ASSETS

During operation, fixed assets are subject to wear and tear. In a market economy, there are 3 types of wear:

1.physical,

2.moral,

3. external influence.

Phys. depreciation. - is understood as the loss of their technical and economic properties, social characteristics, use value, as well as value due to exploitation and under the influence of natural forces of nature.

There are 2 types of physical wear:

1. mechanical wear of rubbing parts, fatigue wear of metal, wood, deformation of individual structures;

2.natural - not associated with the operation of the processing plant, but is expressed in metal corrosion, weathering, leaching of materials.

The degree of physical wear depends on many factors: the quality of construction and materials, especially the technologist. process, service life, degree of loading. A significant share of obsolete basic media damages economic indicators, production volumes, and the competitiveness of goods.

Wasp wear is determined

Wear = First * Norm amor * operating time / 100

The factor of physical wear and tear for each moment can be determined by the formula:

Kizn fact = Tf / TN,

where Tf is the actual time, TN is the standard operating time.

Kizn fact = (Tf * Qft) / (TN * QNt),

where Qft is the volume of production for the corresponding year, QNt is the standard volume of production.

Kgodn = Comp / First

Obsolescence of fixed assets is expressed in a decrease in their value until the end of their service life. It is a product of technological advances and increased productivity. Moral deterioration can be of 2 types:

associated with the loss of fixed assets of a part of their initial value as a result of an increase in labor productivity in the industries that produce them.

Kmor out = (Fper - Fvost) / Fper

Kmor out = (Nnew - Nst) / Nnew

Where Nnov is the design or passport capacity of the facility in the changed conditions after reconstruction, modernization or the release of a new type of equipment in natural units. Nst is the productivity of obsolete equipment in natural units.

External (economic) depreciation is also determined for real estate objects in the structure of fixed assets of the enterprise. Depreciation of external influences is a decrease in the value of a property as a result of negative impact external environment of economic or political factors. The reason for external wear is the general decline of the area in which the object or action of the Russian government, local administration is located, changes in the employment market, violation of biological balance, transfer of main industries to another region, etc., construction of a number of unattractive facilities such as treatment facilities , waterlogging, gas stations.

BUSINESS PLAN OF THE ENTERPRISE AND ITS STRUCTURE

Business plan is a document giving a detailed project justification and the ability to comprehensively assess the effectiveness decisions taken, planned activities, to answer the question whether it is worth investing in this project.

A business plan allows you to outline the range of problems that an enterprise faces when realizing its goals in a volatile, uncertain, competitive economic environment. Will help identify and provide solutions to these problems. It is focused on achieving success, mainly in financial economic activity.

The business plan is the basis of the business proposal when negotiating with future partners and potential investors. It should be presented in a form that allows the interested person to get a clear idea of the essence of the case and the prospects for their participation in it.

The structure and content of the business plan is not strictly regulated.

Such a typical business plan structure should include the following sections:
1. Title page. Contains the name of the project, the name of the applicant company, terms of implementation and the period for calculating the indicators of the project, contact information.
2. Summary. In a concentrated form, it represents the essence, goals and objectives of the investment project, the amount of investment, integral indicators of the commercial efficiency of the project.
3. Description of the industry (target market). The section gives general characteristics the situation in the industry (target market) where the project will be implemented.
4. Description of products. The general technical, economic and consumer characteristics of the manufactured (planned for release) products (goods and services) are given.
5. Marketing plan. In expanded form, the marketing strategy of the company is presented during the implementation of the project, a description of the price, sales, product policy and the policy of promoting products to the market is given. 6. Production plan. A detailed description and requirements for the organization of the production process, production plan, fixed and variable costs, personnel plan are given.
7. Organizational plan. Includes a description of the organizational structure of the company, its transformation and capabilities, a description regulatory framework, organization of project implementation management.
8. Financial plan. Contains financial and economic calculations and justifications for the project, including a financing strategy, tax and other payments, a profit statement, a plan of cash receipts and payments, the company's balance sheet.
9. Analysis of risks, sensitivity and sustainability of the project. This section provides an analysis of possible risks in the implementation of the project, presents the results of the analysis of the sensitivity and sustainability of the project, the analysis of financial ratios.
10. Applications. The appendix includes the necessary accompanying documents - a description and a photo of the product, required documentation(copies of licenses, certificates, permits, acts), design estimates, etc.

In international practice, several generalizing indicators are used to justify projects (business plans):

Net present value;

Profitability;

Internal efficiency ratio (threshold value of profitability);

Capital investment return period (payback period); maximum cash outflow (reflects the required amount of project financing and must be linked to the source of coverage of all costs);

Break-even rate ( minimum size batch of manufactured products, which provides "zero profit", the income from the sale is equal to production costs).

MAIN SECTIONS OF THE DEVELOPMENT PLAN P / P

Development plan p / p includes a trace. sections:

1. Plan for the development of science and technology, scientific and technological progress - an important part of the development plan for the sect. it includes activities for research and development, mastering the production of new types of products, the introduction of advanced technology, modernization and automation of production processes NOT. Transfer of best practices from kinship pp. The indicators of this plan include: a) products mastered by production for the first time; b) a relative decrease in the cleanliness of slaves due to the introduction of decomp. activities for the development of science and technology; c) the growth of the PT, the characteristics of the level of production, as the coefficient of automation, mechanization, increased oil recovery, the coefficient of extensive use of the main. Wed-in, etc., as well as specific pok-li characteristic of this type of production, for example, material consumption of products, energy consumption of production ...

2. Plan to increase eq. ef-ty pr-va. The generalizing indicators of eq are given. the efficiency of the use of living labor, DOS. Wed-in, cap. investments, mother resources, etc. These indicators include the growth rate of production of commercial products, profitability of production and production in general, costs per ruble of commercial products, decrease in production of Fo, Fe, material consumption, etc. reduction of costs for 1 production line, turnover of funds

3. Plan of production of products - a production program, which establishes tasks for the production of certain types of products in value and physical terms. To do this, use the indicators of the shafts of commodity sales of products, net sales - all important products that the PP receives on the basis of the fulfillment of concluded contracts, minus taxes. It is presented in natures. and value terms of production, increase of its quality, a list of measures for specialization, cooperation and combination of production.

4. Investment plan (capital investments). Cap plan. the building provides for the construction of new, expansion and reconstruction of existing production shops. a list of measures for the technical revolution of the existing production, modernization of equipment, the perfection of technology of production, modernization and automatic production of processes.

Innovation Implementation Plan - provides for the introduction of innovative technologies into production

5. The plan of mater-but technical support. It is a system of material calculations, reflecting the production and consumption of the most important types of food. this plan is developed taking into account the reduction in the specific consumption rates of raw materials, materials, fuel and

6. Plan for labor and personnel. Provides an increase in PT as the main condition for increasing the volume of production. Here, the number of p / p, payroll, TP and Wed is calculated. salary keep ahead of the growth of labor in comparison with the growth of wages.

7. Plan for the costs of production and sales of products. The immediate goal of planning with / s is an eq-ki, a reasonable determination of the amount of costs for production of products, as well as the calculation of the amount of income (profit received as a result of production activity.

8. Financial plan. The most important indicators are established as the calculation of the need for sob-x revolutions. Wed-wah; task to accelerate the turnover rpm-in; profit task p / p; credit plan p / p; distribution of p / p net profit to funds: 1. consumption, 2. accumulation, 3. reserve fund.

9. The plan for the social development of the team provides for a list of the most relevant measures for the team to improve labor protection and safety technology, working conditions, life and rest of workers.

10, Action plan for the protection of nature and rational use of nature resources. Occupational health and safety plan. Presented measures to prevent environmental pollution, rational use of natural resources, protection water resources, air. basin rats-mu isp-yu lands and miner-x res-v.

REGULATORY LEGAL ACTS REGULATING THE ACTIVITIES OF THE ENTERPRISE.

A normative act is an act of a competent state authority, which establishes the rule of law. Towards regulatory legal acts regulating the activities of the p / n include the Civil Code, the Labor Code, the tax code, the land registry, decrees of the President of the Republic of Tatarstan, the decree of the head of the organization.

In order to successfully carry out their business, the legal capacity of citizens or an entrepreneurial organization must be well aware of the legislation governing this activity. For the first time, the most complete definition of the essence of the concept of entrepreneurial activity was formulated in the law of the RSFSR "On enterprises and entrepreneurial activity." It said that entrepreneurial activity is the initiative, independent activity of citizens and their associations, aimed at making a profit. It was found that entrepreneurial activity is carried out by citizens at their own risk and under property responsibility within the limits determined by the organizational and legal form of the enterprise.

The first part of the Civil Code of the Russian Federation states that civil legislation regulates relations between persons engaged in entrepreneurial activity, or with their participation. The Civil Code of the Russian Federation comprehensively defines the essence of entrepreneurial activity: it is an independent activity, carried out at its own risk, aimed at systematic profit from the use of property, the sale of goods, the performance of work or the provision of services to persons registered in this capacity in the prescribed manner.

The main documents regulating entrepreneurial activity are:

1. The Constitution of the Russian Federation of 12.12.93 (as amended on 25.07.2003.)

2. The Civil Code of the Russian Federation (part 1) dated 30.11.94 No. 51-FZ (revised on 29.07.2004);

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

4. Civil Code of the Russian Federation (part 3) of November 26, 2001 No. 146-ФЗ;

5. Tax Code of the Russian Federation (part 1) of July 31, 98 No. 146-FZ (as amended on July 22, 2005 No. 119-FZ);

6. Tax Code of the Russian Federation (Part 2) dated 05.08.2000 No. 117-FZ (as amended on 22.07.2005 No. 117-FZ);

7. Federal Law "On State Support of Small Business in the Russian Federation" dated June 14, 1995 No. 88-FZ (as amended on March 21, 2002);

8. Federal Law "On state registration legal entities and individual entrepreneurs"Dated 28.08.2001 No. 129-FZ (revised from 23.12.2003);

9. Federal Law "On Insolvency (Bankruptcy)" dated 26.10.2002 No. 127-FZ;

10. Federal Law "On Licensing Certain Types of Activities" dated 28.08.2001 No. 128-FZ (as amended on 23.12.2003);

11. Labor Code of the Russian Federation No. - ФЗ dated 21.12.2001

12. Other regulations

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

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

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

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

The Labor Code defines the legal aspects of the regulation of labor relations: labor organization and labor management, working hours and rest time, wages and work rationing, guarantees and compensation.

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

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

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

Memorandum of Association - a document that contains the following information: name of the legal entity; its location; the procedure for joint activities for its creation; the size of the shares of participation of each of the founders; conditions for the transfer of the property of the founders to a legal entity; conditions for the participation of founders in the activities of a legal entity; conditions and procedure for distribution of profits (losses) between participants; conditions for managing the activities of a legal entity; conditions for the withdrawal of founders (participants) from the composition.

The charter in mandatory should contain: information on the organizational and legal form, name, location, size of the authorized capital, composition of founders, type and scope of activity, procedure for distribution of profits, procedure for the formation of funds, conditions for reorganization and liquidation.

Business partnerships operate on the basis of the memorandum of association.

Limited liability companies and associations operate on the basis of the memorandum of association and articles of association.

On the basis of the charter, there are joint-stock companies, production cooperatives, unitary enterprises, consumer cooperatives, funds.

The state is the main element of the external environment, since it influences the results of the activity of any enterprise by establishing legislative, regulatory and other boundaries in the field of its activity.

The main types of legislation established by the state in relation to enterprises are:

Civil law (Civil Code of the Russian Federation), it defines the organizational and legal forms of enterprises, their forms of ownership, the procedure for organizing, reorganizing and liquidating enterprises.

Tax legislation (Tax Code of the Russian Federation). Determines the types of taxes, the taxable base, tax rates, the procedure for distributing funds between the budgets of various levels.

Antimonopoly legislation. It regulates the activities of monopolistic enterprises, determines which enterprises in the Russian Federation belong to monopolists and what measures to restrict monopolistic activities can be used in relation to them.

Foreign economic legislation. Determines the procedure for the export and import of goods on the territory of the Russian Federation and the rates of customs duties.

The basic principle legal regulation(not knowing the law - does not exempt one from responsibility for its violation) determines the importance of knowledge in the field of law.

The state determines and establishes legal norms (basic rules) for the functioning of economic entities.

Legislative acts are often characterized not only by complexity, but also by "mobility" and sometimes by uncertainty.

The activities of an economic entity are regulated not only by federal laws, but also by the requirements (decree, decision) of local governments and state regulation.

Currently, according to the current legislation, the state cannot directly intervene in the operational and economic activities of the entity. The regulation of the activities of an economic entity is carried out through a variety of legislative and regulatory acts, instructions, regulations, as well as through methods of indirect influence, which include: fiscal, credit, customs policy of the state. The legal status of an economic entity is established by economic legislation

General provisions governing property relationships between legal entities, legal entities and individuals, individuals are determined by the Civil Code of the Russian Federation.

The procedure for resolving disputes arising in courts defines the Civil Procedure Code of the Russian Federation.

The Civil Code defines the rights and responsibilities of subjects of law in the field of property relations. Disclosed by a system of laws: on property, land and land relations, about banks and banking, customs legislation, about exchanges and exchange activities.

The legal status of an economic entity in the field of taxation and the tax system is reflected in the Tax Code, which entered into force on January 1, 2002. With the help of the tax system, which includes tax rates, tax incentives, refinancing rates with loan capital, government procurement, subsidies, the state regulates in the direction it needs. Moreover, tax regulation is economic, not administrative regulation.

A special place in the system of economic law is occupied by labor law, which is represented by the Labor Code of the Russian Federation, which entered into force on February 1, 2002. critical issues related to the definition of the rights and obligations of employees and employers, including the regulation of the time of work and rest, the procedure for hiring, dismissal work force, guarantees in the field of wages and various compensations: upon dismissal, sanctions for late payment wages, additional vacations, compensation for harmful and difficult working conditions.

It should be especially noted that there are elements of economic legislation in Russia in the composition of legislative and regulatory acts. However, economic legislation is far from being perfect and does not solve many, very urgent problems concerning the safety of the population and the environment.

The entire set of laws and regulations on economic issues creates a sector of legal infrastructure in which business entities operate. The task of the legal sector is to provide legal support for the activities of business entities.

The relationship of an economic entity with state and local government regulated Administrative Code RF.

The issues of insolvency of an economic entity are regulated by the "Law of the Russian Federation on Insolvency, Bankruptcy".

The documents regulating the activities of the organization are normative acts, without which the activities of the company are impossible. The article describes the content and design of the main regulatory documents of the organization.

From the article you will learn:

In the management system of any organization, there are many repetitive functions, actions and processes. The same management decision can be implemented in different ways.

Download related documents:

A set of documents is being developed to determine the corporate "rules of the game" that must be observed by all team members. It regulates the management process and makes the decision-making process transparent.

What are the governing documents of the organization?

Regulatory documents are official internal regulations reusable enterprises. They regulate his activities in various fields.

Modern legislation requires all institutions, companies and private entrepreneurs to be guided by the charter, regulations, staffing and job descriptions. The activities of the company without such organizational documents impossible.

Normative documents regulating the activities of a company are a group of business papers that define the function, tasks and general structure organizations. They regulate the procedure for its work, the responsibility of personnel and managers, their rights and obligations. These are internal regulations of the company and the scope of their jurisdiction is limited to a specific enterprise.

Read about regulatory documents for office work in article.

What is included in the company's charter?

The document regulating the activities of the enterprise, the procedure for its formation, the main tasks, functions and working conditions is called charter... The articles of association are a set of rules governing the activities of a company.

The group of founders approves the charter of a legal entity upon its formation. According to the legislation, the charter must be registered.

The charter is the main document governing the relationship of the firm with other organizations and individuals. The founders of the company are required to enter the following information into the text of the document:

full and abbreviated name of the organization, its legal form and form of ownership;
full mailing address of the organization;
mission, purpose and direction of the company;
the mechanism for the formation of the authorized capital;
the procedure for distribution of profits;
other aspects of activities at the discretion of the founders.

For more information on the company's regulatory documents, see the article "Organizational documents".

What information do the regulations contain?

What documents regulate the procedure for the formation of an enterprise and the organization of its further work? Such documents are provisions... The regulations govern the labor relations of the entire team. Sometimes the enterprise approves regulations that define the powers, rights and obligations of individual officials.

Organization regulations- the most common type of position. It regulates general activities companies. It defines legal status organization and its competence. The procedure for liquidation and reorganization of the company is also prescribed here.

Regulations on the structural unit regulates the activities of a specific department of the company and fixes the procedure for delineating the functions of departments.

The organization's regulations and regulatory documents have a standard unified form and are drawn up on the organization's letterhead. They contain information about the full and abbreviated name of the company, the date of compilation and the stamp of approval.

The text of the regulation includes the formulation of the goals of the company or department, a list of tasks, functions, rights and obligations, general provisions and the order of management.

All provisions are approved by the director and endorsed by a lawyer. The documents must be signed by the person who prepared them. Most often it is a deputy general director and the head of the structural unit.

O internal documents how the regulators of the preschool educational institution are described in article.

How are the staffing tables and job descriptions drawn up?

Staffing table and staffing

Staff number - regulatory documents, regulating the name of departments, positions and total amount units in the state of the company.

The staffing level has a single standard form and is drawn up on the letterhead of the organization. The staffing level is endorsed by an inspector of the personnel department, Chief Accountant and CEO.

The document governing the procedure for securing positions, the number of employees and the payroll is called staffing table.

The staffing table has a standard unified form T3. The document is a table containing job titles, tariff rates, salary levels, information on allowances and other information. Draws up and approves staffing table company chief accountant.

A sample T3 Staffing Form is shown below.

Sample form T3 "Staffing"

Job descriptions

The main regulations that regulate the rights and obligations of the organization's employees are called job descriptions... These business papers define the scope of activities of employees and the scope of their responsibility. In the system of internal regulatory documents job descriptions occupy a special place.

On their basis, the text of the labor agreement is developed and labor contract with an employee. In the event of a conflict situation between the employer and the employee, the main documents that will require Labour Inspectorate, there will be an employment contract and staffing table.

The development of job descriptions is carried out by the inspector of the personnel department. Further, these papers are coordinated with the legal department and certified by the head. All changes to the text of the job description are made on the basis of the order of the General Director.

Contracts

The list of regulatory documents of the company also includes contracts. The agreement regulates any relationship between economic entities. This document formalizes the hiring of employees or contractors, the purchase and rent of premises, the attraction of external organizations to cooperation, the sale of goods or services, etc.

When regulating economic relations between legal entities and individuals, the contract is the main document.

The contract is drawn up in free form. At the same time, it has a number of mandatory elements: full details of the parties, a provision on mutual rights and responsibilities, procedure and term of calculation.

Organization of work with regulatory documents governing the activities of the organization lies with the head of the enterprise.

The documents regulating the work of the company are the main documents of the organization. These include the charter, regulations on the enterprise, regulations on structural divisions, staffing, job descriptions and contracts. When there is labor disputes and in the course of inspections, these documents will be required first of all.

REGULATORY LEGAL ACTS REGULATING THE ACTIVITIES OF THE ENTERPRISE.

A normative act is an act of a competent state authority, which establishes the rule of law. The normative legal acts regulating the activities of the p / n include the Civil Code, the Labor Code, the tax code, the land registry, decrees of the President of the Republic of Tatarstan, the decree of the head of the organization.

The main documents regulating entrepreneurial activity are:

1. The Constitution of the Russian Federation of 12.12.93 (as amended on 25.07.2003.)

2. The Civil Code of the Russian Federation (part 1) dated 30.11.94 No. 51-FZ (revised on 29.07.2004);

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

4. Civil Code of the Russian Federation (part 3) of November 26, 2001 No. 146-ФЗ;

5. Tax Code of the Russian Federation (part 1) of July 31, 98 No. 146-FZ (as amended on July 22, 2005 No. 119-FZ);

6. Tax Code of the Russian Federation (Part 2) dated 05.08.2000 No. 117-FZ (as amended on 22.07.2005 No. 117-FZ);

7. Federal Law "On State Support of Small Business in the Russian Federation" dated June 14, 1995 No. 88-FZ (as amended on March 21, 2002);

8. Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated 28.08.2001 No. 129-FZ (as amended on 23.12.2003);

9. Federal Law "On Insolvency (Bankruptcy)" dated 26.10.2002 No. 127-FZ;

10. Federal Law "On Licensing Certain Types of Activities" dated 28.08.2001 No. 128-FZ (as amended on 23.12.2003);

11. Labor Code of the Russian Federation No. - ФЗ dated 21.12.2001

12. Other regulations

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

The Civil Code (Part 1) defines the legal aspects of relations between citizens, legal entities and other participants in entrepreneurial activity, organizational and legal forms of business. (Appendix 3)

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

The Tax Code regulates the general rules for determining the income and expenses of participants in entrepreneurial activity, types, tax rates, tax base, the procedure for calculating taxes, etc. (Appendix 4)

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

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

Memorandum of Association - a document containing the following information: name of a legal entity; its location; the procedure for joint activities for its creation; the size of the shares of participation of each of the founders; conditions for the transfer of the property of the founders to a legal entity; conditions for the participation of founders in the activities of a legal entity; conditions and procedure for distribution of profits (losses) between participants; conditions for managing the activities of a legal entity; conditions for the withdrawal of founders (participants) from the composition.

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

Business partnerships operate on the basis of the memorandum of association.

Limited liability companies and associations operate on the basis of the memorandum of association and articles of association.

Joint-stock companies, production cooperatives, unitary enterprises, consumer cooperatives, funds operate on the basis of the charter.

WEAR OF FIXED ASSETS

During operation, fixed assets are subject to wear and tear. In a market economy, there are 3 types of wear:

1.physical,

2.moral,

3. external influence.

There are 2 types of physical wear:

1. mechanical wear of rubbing parts, fatigue wear of metal, wood, deformation of individual structures;

2.natural - not associated with the operation of the processing plant, but is expressed in metal corrosion, weathering, leaching of materials.

Wasp wear is determined

Wear = First * Norm amor * operating time / 100

The factor of physical wear and tear for each moment can be determined by the formula:

Kizn fact = Tf / TN,

where Tf is the actual time, TN is the standard operating time.

Kizn fact = (Tf * Qft) / (TN * QNt),

where Qft is the volume of production for the corresponding year, QNt is the standard volume of production.

Kgodn = Comp / First

associated with the loss of fixed assets of a part of their initial value as a result of an increase in labor productivity in the industries that produce them.

Kmor out = (Fper - Fvost) / Fper

Kmor out = (Nnew - Nst) / Nnew

External (economic) depreciation is also determined for real estate objects in the structure of fixed assets of the enterprise. Depreciation of external influences is a decrease in the value of a property as a result of the negative influence of the external environment, economic or political factors. The reason for external wear is the general decline of the area in which the object or action of the Russian government, local administration is located, changes in the employment market, violation of biological balance, transfer of main industries to another region, etc., construction of a number of unattractive facilities such as treatment facilities , waterlogging, gas stations.

MAIN SECTIONS OF THE DEVELOPMENT PLAN P / P

Development plan p / p includes a trace. sections:

Innovation Implementation Plan - provides for the introduction of innovative technologies into production

10, Action plan for the protection of nature and rational use of nature resources. Occupational health and safety plan. Presented are measures to prevent environmental pollution, rational use of natural resources, protection of water resources, air. basin rats-mu isp-yu lands and miner-x res-v.

TARIFF SYSTEM

OT slave is the price of labor resources involved in the production process. The salary is regulated taking into account the following principles, a certain level of tariff rates, salaries, bonuses:

1) the importance of a particular industry for the national economy;

2) the importance of certain products for the development of a given industry, the nature and conditions of work. The OGDP has established the following sequence in terms of the value of the industries included in it: drilling; oil production; PRS; transportation and storage of oil and oil products; processing.

3) the harmfulness and complexity of working conditions;

4) the territorial location of the enterprise within the country;

5) quality of work, qualifications of workers.

The source of payments for the invested labor is the FZP, which consists of the tariff part of the salary with allowances, and the bonus fund (monthly, quarterly and other bonuses).

The tariff system is a set of state. normative data and regulations that ensure remuneration of labor in accordance with its quality, taking into account working conditions in a given industry at a given production. The tariff system is the basis of remuneration and consists of the following elements: a unified tariff and qualification reference book (ETKS); tariff rates; tariff scale; tariff coefficients.

The tariff rate is an indicator of the absolute level of wages of a worker per unit of time (hour, shift, month).

The tariff grid is a regulator of the workers' salary level and serves as the basis for differentiation in accordance with the complexity of the work performed. For the main workers in oil production, the following wage scale is established, the 7th category of workers is established - it is calculated as a salary. Each category is assigned tariff coefficients showing how many times the tariff rate of this category is higher than the rate of the first category.

The unified tariff and qualification reference book (TCS) serves as the basis for determining the category of the worker, it contains detailed performance characteristics of various types of work performed in the industry, and it is also indicated that the worker must know and be able to.

In the collective form of OT, when the wage rate of each worker is known, cf. the tariff rate is defined as the average tariff value from the tariff rates, weighted by the number of workers.

In the absence of data on the tariff. rates of workers, but with a known cf. tariff coefficient, the average tariff rate is determined by the formula:

T1 is the first category tariff rate; КС - average tariff coefficient.

LABOR RATING.

In modern conditions, it is impossible to properly organize work and, accordingly, the remuneration of labor at the PP is impossible without its main element - labor rationing, which makes it possible to establish a correspondence between the volume of labor costs and the amount of its payment in specific production conditions.

Labor rationing is the determination of socially necessary labor costs (time) for the performance of work (production of products) by an individual employee or groups of workers (brigade) and the establishment of labor standards on this basis.

Labor rationing involves:

1. Formation of a tariff system, which can be based on tariff rates, a single tariff rate and on the basis of a tariff-free payment.

2. Choice of the form of remuneration:

a) piecework, b) time-based

3. Choice of OT system:

a) simple time-based b) time-bonus, c) direct piece-work,

d) piece-rate progressive, e) piece-bonus, f) one-piece, g) indirect piece-rate, etc.

The main functions of labor rationing are production planning as an assessment of labor activity. individual worker, brigades, collectives, the choice of moral and material incentives, improving the organization of labor and production, the dissemination of advanced experience.

The main tasks of labor rationing include:

1. Justification of the necessary and reliable value of the cost of working time per unit of production in specific conditions;

2. design of rational working methods, including lean manufacturing;

3. systematically analyze the implementation of labor standards to identify production reserves;

4. constant study, generalization and dissemination of best practices, revision of existing labor standards as working conditions change, as the introduction of new technology. technologies.

The solution of the above tasks of rationing will make it easier for workers to work, increase labor productivity, and increase the volume of production.

1) research of the costs of working time and identification of its losses,

2) design of labor standards,

3) development and implementation of scientifically based norms and labor costs,

4) the use of systems and methods of material incentives,

5) study and design of rational labor methods.

The time rate determines the required time spent by one employee or team (link) to complete a unit of work. Measured in man-minutes or man-hours.

The structure of the time norm can be represented:

Time rate = preparatory and final time + operational time (which includes main time + auxiliary time) + workplace service time (which includes maintenance time + organizational maintenance time) + time of regulated breaks (includes time for rest and personal necessity + time of breaks due to technology and work organization).

TYPES OF NORMS

Labor standards are abs. number of workers time required for the production of units. type of product or fulfillment of def. work on a specific p / p.

With the standardization of labor of workers and employees, the following types of labor standards are applied: time standards, production rates, maintenance, number. Since labor time is the universal measure of labor, all labor norms are derivatives of the time norm.

The time rate is the number of slaves. time required for the execution of units. opr-th work by one worker or a group of workers of the appropriate number and qualification in the most rational conditions. The composition of the time norm: preparation-but-closing time + operational time + main. and auxiliary time. + time. for service slave. places + time. for personal needs + breaks due to technology and org-her production.

All the costs of working time (except for the preparation-but-final) are set for an operation or for a unit (piece) of a product and in total make up the standard of piece time. It includes the following elements (operational time + time for servicing the workplace + time for personal needs + breaks due to technology and production organization). Consequently, the time norm consists of two main parts: the preparatory-final time norm and the piece time norm. Times are not set for all workers. Production rates are more commonly applied.

The production rate is the number of natures. or conditional units prod-and, which must be made in unit. time (shift, month) in definite organizational-technical. conditions by one or a group of workers of the appropriate qualification. There is an inverse relationship between the rate of time and the rate of production, i.e. with a decrease in the rate of time, the rate of production increases. However, these values do not change to the same extent.

The service rate is the established number of units of equipment, which should be served by one worker or a group of workers of the appropriate qualification at certain organizational and technical. conditions during the shift. To calculate the service rate, you need to determine the service time, i.e. number of times required for service during the shift unit. equipment, etc. Service rate is equal to the ratio of the progress of the shift to the norm of time for servicing. units equipment.

The number of employees is the number of employees of a certain professional-qualification structure, required to complete the production assignment.

MECHANICAL MOVEMENT.

The mechanical movement of the population occurs as a result of migration processes. Distinguish between internal and external migration, in terms of duration - temporary, permanent, as well as seasonal and pendulum. By nature, planned and spontaneous migrations are distinguished.

When assessing migration processes, they use such indicators as: the turnover of migration processes; the balance of migration; the intensity of migration, etc.

The turnover of migration processes is the sum of arrivals and departures.

The balance of migration (D) is defined as the difference between the number of arrivals M + and departures Mi can be positive or negative: D = M + - M-

The total intensity of migration (b) is the ratio of the number of migrants to the population of a given territory (S): b = D / S x 1000.

Accordingly, the intensity of migration of arrivals b + and departures b- is determined: b + = M + / S x 1000; b– = M– / S x 1000.

The age-sex intensity of migration of arrivals and departures is calculated in a similar way. Migration efficiency factor:

migration gain (balance) / the sum of arrivals and departures х 1000.

BALANCE OF LABOR RESOURCES.

The balance of labor resources (BTR) is a system of indicators reflecting the number and composition of labor resources, and their distribution among the employed by sectors of the economy and forms of ownership, the unemployed and the economically inactive population.
The workforce balance can be compiled:
1) for the country as a whole;
2) for individual constituent entities of the Russian Federation;
3) territories and regions with distribution to urban and rural areas.
The workforce includes persons of both sexes who are potentially able to participate in the production of goods and services.
When determining the number of labor resources great importance has an indicator of the number of resident population.
In order to bring the resource and distribution parts of the balance of labor resources into line, the size of the working-age population includes foreign workers employed in the economy on the territory of the country.
Working age boundaries are regulated labor legislation... In Russia, the working-age population includes women aged 16 to 54 and men aged 16 to 59. But since the labor force includes only the working-age population, the number of working-age disabled people of I and II groups in working age and the number of non-working pensioners of working age who receive an old-age pension on preferential terms are excluded from the working-age population. But the workforce includes people of retirement age who continue to work.
The workforce balance is divided into two sections. The first section shows the resources, the second - their distribution.
Labor force balance diagram.
1. Sources of the formation of labor resources.
Total workforce, including:
a) able-bodied population of working age;
b) persons of older ages and adolescents employed in the economy, of which:
c) adolescents;
d) persons over working age, employed in the economy or recognized as unemployed.

2.Distribution of labor resources
a) total employed in the economy (without persons in personal subsidiary plots), including:
- in the branches of the economy;
- for hire by running a private household;
- ministers of religious cults, etc .;
b) students of working age, studying with a break from work;
c) able-bodied population of working age, not engaged in economic activity or study.
Using the balance of labor resources in statistics, the following tasks are solved:
1) the structure of the distribution of labor resources is analyzed;
2) the dynamics of the redistribution of labor resources between various industries and spheres of activity is traced;
3) information is obtained on the number and structure of the unemployed population;
4) the level of employment of the population is determined;
5) the existing proportions in the distribution of labor resources are characterized.
If we compare the data on the balance of labor resources for several years, then the above tasks can be studied in dynamics.
The workforce balance is an international statistical standard. This standard was recommended for countries with planned economies, however, balance calculations of labor resources have not lost their significance for countries with market economies. In this case, the labor balance sheet must be adapted to the categories of employment statistics used by market economies.
The analytical capabilities of the balance of labor resources can be expanded by distributing those employed at enterprises of various forms of ownership and employed in the field of private entrepreneurship by industry.

WORKING TIME AND ITS ACCOUNTING

Working time v labor law is called the part of the calendar time established by law or on its basis, during which employees, in accordance with the internal labor regulations, are obliged to perform their labor duties at the enterprise, institution, organization.

The duration of the working hours of workers is established by the state with the participation of trade unions.

The norms of working hours cannot be changed by agreement of the administration of the enterprise (institution, organization) with the trade union committee or with the employee.

Time tracking... According to Art. 91 of the Labor Code of the Russian Federation, employers are responsible for recording the time actually worked by each employee. In this case, forms No. T-12 "Table of accounting for the use of working hours and payroll" and form No. T-13 "Table of accounting for the use of working hours" are used, approved by the Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 "On approval unified forms primary accounting documentation for labor accounting and remuneration ”.

The timesheets indicate the number of hours spent at work, absenteeism, late arrivals, overtime work, etc. Based on the data sheet, the accounting department calculates wages.

Accounting for the use of working time can be kept by the method of continuous registration of attendance and absenteeism for work, or by registering only deviations (absenteeism, lateness, etc.).

Accounting of working hours can be daily, weekly and summarized.

Daily accounting of working hours is applied when the duration of daily work is equal. Work in excess of this duration cannot be compensated for by shortfalls on other days or additional time off and is considered overtime.

Weekly recording of working hours is applied when the law establishes only the duration of the working week (five or six days), and the duration of daily work (shift) is established by the schedule within the weekly norm. This takes into account the total number of hours worked for the accounting period - a week.

The introduction of summarized accounting of working hours is allowed when, according to the conditions of production (work) for an individual entrepreneur, in the organization as a whole (for example, at continuously operating enterprises) or when performing certain types of work, the daily or weekly working hours established for this category of workers cannot be observed. time. A prerequisite the introduction of summarized accounting is the impossibility of organizing work in shifts of normal duration.

The essence of the summarized accounting is that the employer establishes a certain accounting period: a month, a quarter or another period of time.

The accounting period cannot be more than one year. During this accounting period, the employee must work out the working hours established by law, but no more.

The normal number of working hours for the accounting period is determined based on the weekly working hours established for this category of workers. For employees working part-time (shift) and / or part-time working week, the normal number of working hours for the accounting period is reduced accordingly.

WORKING TIME BALANCE

Using the balances of working time, an analysis of its use is carried out. They are compiled in man-days and man-hours. Working time balance comprises two sections:

Working time resources;

Use of working time.

The following indicators are reflected in the section of working time resources:

Working time calendar fund;

No-show due to holidays and weekends; staff time fund;

No-show due to regular vacations;

The maximum possible fund of working time.

If it is necessary to calculate the resources of working time in man-hours, then the corresponding indicator, expressed in man-days, is multiplied by the average established working day. In the section on the use of working time, the structure of the maximum possible fund of working time is characterized. The maximum possible fund of working time consists of three parts:

Time actually worked;

Time not worked for valid reasons;

Loss of working time. The first indicator in the section on the use of working time is the actual time worked in man-days (if the balance is compiled in man-days) or the actual time worked in man-hours (if the balance is compiled in man-hours). Only hours worked within the established working period are shown here. Overtime hours worked are shown in a separate line behind the balance sheet. The second part of the maximum possible fund is the time not used for good reasons. This includes:

1. failure to appear due to illness, to care for sick children;

2. study leave (for passing exams, tests, training time in vocational training and retraining courses in the areas of enterprises, etc.); 3. other failures to appear for reasons provided for by law (failure to appear in connection with the fulfillment of public duties, travel time to the place of vacation use and back for workers of the Far North and equivalent areas, etc.). When compiling the balance of working time in man-hours, absences for good reasons, expressed in man-days, are multiplied by the average established working day. Intra-shift time, not used for valid reasons, is indicated separately. The third part of the maximum possible fund of time is the loss of working time. It reflects daily downtime for the following reasons:

1. all-day downtime;

2. failure to appear due to absenteeism;

3. failure to appear with the permission of the administration without pay for valid personal reasons;

4. mass absenteeism (strikes).

If the balance of working time is compiled in man-hours, then intra-shift losses are shown separately, which include intra-shift downtime and hours not worked due to delays and premature leaving from work. Administrative leaves are indicated as a separate line in the balance of working hours as part of the maximum possible time fund. The total line in this section of the balance of working hours is an indicator of the maximum possible fund of working time. Calculated as the sum of three components:

1. actually worked time;

2. time not used for valid reasons;

3. loss of working time. At the enterprise level, it is advisable to draw up balances of working hours on a monthly basis, because this will allow agreeing production program with those real resources of working time that the enterprise can have, based on information about the structure of using working time in a particular period.

TYPES OF PAYMENT

Nominal- the amount of money in a nominal amount that the employee receives in the form of remuneration for work.

Nominal wages include:

1. payment accrued to employees for hours worked, quantity and quality of work performed;

2. payment at piece rates, tariff rates, salaries, bonuses to pieceworkers and time workers;

3.additional payments due to deviations from normal working conditions, for work at night, for overtime work, for team leaders, payment for downtime through no fault of workers, etc.

Real- is the amount of goods and services that can be purchased at nominal wages; real wages are the "purchasing power" of nominal wages. Real wages depend on nominal wages and prices of purchased goods and services.

An indicator that allows you to determine the change in real wages over a particular period of time is the real wages index. The real wage index is calculated as the ratio of the nominal wage index to the consumer price index. For example, if the nominal wage increased by 10% compared to the previous year, taken as 100%, then this means that the nominal wage index will be 110%. Then, with a consumer price index of 107% per year, the real wage index will be approximately 102.8%. This means that the purchasing power of the nominal wage in this year was 102.8% of the previous year, taken as the base one.

TYPES OF ASSESSMENT OF FIXED ASSETS

Accounting and evaluation of fixed assets are carried out in kind and in value terms.

§ Natural units are used to measure the volume of a certain type of fixed assets (number of pieces of equipment, total capacity of equipment, residential buildings are measured in square meters of area, etc.).

§ Cost accounting in a comparable form allows you to determine the volume, structure, dynamics and degree of use of fixed assets.

Differ the following types valuation of fixed assets:

§ total initial cost (PPP);

§ PPP less depreciation;

§ full replacement cost (PVS);

§ PVS minus depreciation;

§ book value (BC);

§ market value (RS).

Initial cost

The initial cost of fixed assets is the actual cost of manufacturing or purchasing funds, their delivery and installation.

The initial cost is expressed in terms of prices in effect at the time of purchase of the item. At the initial cost, fixed assets are accepted on the balance sheet of the enterprise, it remains unchanged throughout the entire service life and is revised when revaluating the fixed assets of the enterprise or is specified during modernization or overhaul... Depreciation of fixed assets is also charged at historical cost.

Recovered value

The full replacement cost of fixed assets is determined by revaluating existing fixed assets, taking into account their physical and moral deterioration.

The differences between the initial and replacement value of fixed assets depend on changes in prices for their individual elements. In this case, the replacement cost can be either more or less than the initial cost, which depends on the direction of changes in prices for materials, the cost of production of construction and installation works, transport tariffs, labor productivity levels, etc.

Assessment of fixed assets at replacement cost is comparable and allows the unification of fixed assets put into operation in different periods... It is necessary to determine the volume of capital investments and to analyze the reproduction of fixed assets. In the SNA, fixed assets are valued exclusively at replacement cost.

Under inflationary conditions, the revaluation of the basic

Entrepreneurship as the most important sphere of economic activity creates specific relationships between its participants, which require mandatory legal regulation. Business activities regulated by both legislation public law ensuring the interests of the state and society as a whole, and private law that regulates and protects the interests of individuals.

The comprehensive nature of legal regulation of entrepreneurship has led to the separation of entrepreneurial law as a complex integrated legal branch regulating private and public relations arising from the organization and implementation of entrepreneurial activities. The separation of entrepreneurial law into a separate branch is determined by the fact that entrepreneurial activity is a special form of economic activity that has specific relationships that differ from other forms of human activity, which require a corresponding legal support... Legal regulation of entrepreneurial activity requires a combination of private law and public legal regulations that provide for both private and public interests.

Thus, business law is an complex industry law, the object of regulation of which is entrepreneurial activity. The narrower substantive nature of entrepreneurial law makes it possible to more accurately establish the rights and obligations of participants in entrepreneurial activity, as well as to determine the legal basis for their organizational activity.

External form entrepreneurial law are sources of entrepreneurial law, which are regulations governing relations arising from the organization and conduct of entrepreneurial activity.

The normative legal acts regulating entrepreneurial activity include:

1. The Constitution of the Russian Federation;

2. Federal codes of the Russian Federation (Civil, Criminal, etc.);

3. Federal laws;

4. By-laws;

5. Regulations subjects of the Russian Federation;

6. Municipal legal acts;

The Constitution, as the main law of the Russian Federation, has supreme legal force and enshrines the general principles of legal regulation of entrepreneurial activity. Thus, Article 8 of the Constitution of the Russian Federation proclaims the basic conditions of existence market economy, without which the development of entrepreneurial activity is impossible:

· Guarantee of the unity of economic space, free movement of goods, services and financial resources, support for competition, freedom of economic activity.

· Recognition and protection of private, state, municipal and other forms of property.

The constitution proclaims essential right citizens to carry out entrepreneurial activities, which is enshrined in clause 1. Article 34 of the Constitution of the Russian Federation. It establishes the foundations for the existence of a competitive market, the development of which is impossible in conditions of monopolization, clause 2 of article 34 of the Constitution of the Russian Federation states: "economic activity aimed at monopolization and unfair competition is not allowed."

The Constitution of the Russian Federation guarantees the protection of the fundamental rights and interests of participants in entrepreneurial activity, which are enshrined in Articles 34-37: the rights of citizens to free labor, private property, the possibility of doing business. Restriction of these rights of a citizen can be carried out only by federal laws to protect the fundamentals constitutional order, morality, health, rights and legitimate interests other persons, ensuring the defense of the country and the security of the state (clause 3 of article 55). In any other case, the rights and freedoms of a citizen, including an entrepreneur, can be protected in court, which is guaranteed by Article 46 of the Constitution of the Russian Federation. Also, the Constitution of the Russian Federation does not allow the introduction of restrictions on the movement of goods and services on the territory Russian Federation if these restrictions are not established by federal law (clauses 1-2 of article 74).

Thus, the Constitution of the Russian Federation establishes the basic principles and conditions for the existence of entrepreneurial activity, as well as guarantees the fundamental rights and freedoms of its participants.

Another fundamental piece of legislation regulating entrepreneurial relationship and giving a legislative definition of entrepreneurial activity is the Civil Code of the Russian Federation.

The Civil Code contains many rules governing both private legal relations of a public nature and intra-economic and intra-company relations. The Civil Code provides the main legislative definition of entrepreneurial activity, spelled out the main organizational and legal forms of entrepreneurship, and proclaimed the basic rights of its participants.

So article 2 Civil Code defines entrepreneurial activity as "an independent activity carried out at its own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law." In accordance with this definition, the Civil Code defines the main features of entrepreneurial activity, which include:

· Focus of activities on making a profit;

· Initiative and independence in decision-making and organization of activities;

· Carrying out activities at your own risk;

· Specific division of entrepreneurial activity;

· The legal nature of the activity.

The Civil Code, as well as the Constitution of the Russian Federation, defines the rights and freedoms of business participants, as well as the necessary conditions for the implementation of economic economic activity... Article 1 proclaims one of the most important conditions functioning of a market economy - recognition of the equality of participants in economic activity and the inviolability of property. The principle of inviolability of property ensures the stability of the market mechanism as the basis of entrepreneurial activity. The Civil Code also indicates that civil law RF regulates property and related personal non-property relations arising from entrepreneurial activities.

The Civil Code establishes the prerequisites for the implementation of entrepreneurial activities by citizens. Article 18 of the Civil Code establishes the right of citizens to property, inheritance, the ability to engage in entrepreneurial activity, the creation of legal entities, the performance of any legal transactions and the acquisition of property and personal moral rights... The legislative act proclaims the fact that both individuals and legal entities can engage in entrepreneurial activity. Article 23 of the Civil Code relating to the chapter "Individuals" reads: "A citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur."

Also, this code establishes that the same rules that govern the activities of legal entities that are commercial organizations, which are spelled out in Chapter 4 of the Civil Code "Legal Entities", apply to the entrepreneurial activities of citizens carried out without the formation of a legal entity.

In chapter 4 of the Civil Code, the concept, signs, rights and obligations of legal entities are most fully described. The order of organization, issues related to the creation and liquidation of legal entities, registration and organization of activities, as well as possible organizational and legal forms that can be organized by legal entities are spelled out.

It should be noted that since September 1, 2014, some changes have been made to the Civil Code, which affected the organizational and legal forms of legal entities. This is how the closed form was canceled joint stock company, in this connection, all societies began to be subdivided into societies of a public and non-public nature.

Many articles of the Civil Code referring, for example, to chapter 9 "Transactions", to section II. "Ownership and others property rights", To Section III" General part of the law of obligations ", etc., without directly relating to the organization of entrepreneurial activity, regulate the relations arising in its process.

It is also worth pointing out that in some articles of the Civil Code, one can notice significant differences in the application of norms for entrepreneurs and citizens who are not engaged in entrepreneurial activity. So, for example, in p3. Art. 401 notes that “unless otherwise provided by law or contract, a person who has not fulfilled or improperly fulfilled an obligation in the implementation of entrepreneurial activity is liable if he does not prove that proper performance was impossible due to force majeure, that is, extraordinary and unavoidable given conditions of circumstances ". Thus, individual entrepreneurs and commercial organizations bear civil liability to the counterparty, not only because of the occurrence of their own guilt for non-fulfillment of obligations, but also because of random circumstances that led to failure to fulfill the obligations prescribed in the contract. Such random circumstances may be the lack of the necessary funds (goods, raw materials, funds) to fulfill their obligations.

The activities of commercial organizations and individual entrepreneurs as the main economic entities of a market economy are also regulated by the Tax Code of the Russian Federation and the Code of the Russian Federation on Administrative Violations.

Since business entities are the main taxpayers on the territory of the Russian Federation, the Tax Code includes a number of articles that regulate their taxation. Article 19. Tax Code establishes that "taxpayers and payers of levies are organizations and individuals who, in accordance with this Code, are obliged to pay taxes and (or) levies, respectively."

The Tax Code establishes:

· General principles of taxation;

· System of taxes and fees;

· General rules for the fulfillment of the obligation to pay taxes and fees;

· General rules and principles of tax control;

Responsibility for committing tax offenses;

The procedure for appealing acts tax authorities and etc.

Entrepreneurial activity creates several sources of tax revenues for the budgets of different levels. On the one hand, all enterprises pay tax deductions to the budget from the revenues of their organizations, and on the other hand, they provide jobs for citizens, thereby being a source of income from individuals.

The Tax Code consists of two parts, which include:

1. General principles taxation and payment of fees in the Russian Federation;

2. The norms and procedure for imposing each of the taxes (fees) established in the country.

The first part of the Tax Code of the Russian Federation includes issues related to the types of taxes and fees, the grounds for and the procedure for fulfilling obligations to pay taxes and fees, the principles for establishing imposed taxes, the rights and obligations of tax subjects, forms and methods of tax control, liability for tax offenses and etc.

The second part of the Tax Code regulates issues related to the calculation and payment of each of the taxes and fees established by the Code. Each tax and collection, or special tax regime, is devoted to a chapter in the second part of the Tax Code, which defines the taxpayers of this tax, the object of taxation, the specifics of this type of taxation, the procedure and terms of payment, the tax base, etc.

Of course, entrepreneurial activity, like any other activity, creates special system relations that should not only be regulated, but also controlled by law. Based on the definition given in Article 1 of the Civil Code of the Russian Federation, entrepreneurial activity must be registered in the manner prescribed by law, that is, it must be legal in nature. Thus, it is necessary legislative acts that control the legality of entrepreneurial activity and give the concept of illegal activity. For these purposes, the Criminal Code of the Russian Federation and the Code of the Russian Federation on Administrative Violations give the concepts of violations and illegal actions in the field of entrepreneurial activity, as well as determine the responsibility that offenders bear for these illegal actions.

So in the Code of the Russian Federation on Administrative Offenses administrative violations in the field of entrepreneurial activity, chapter 14 is devoted. TO administrative offenses in the field of entrepreneurial activity there are such offenses as, for example, "carrying out entrepreneurial activities without state registration as an individual entrepreneur or without state registration as a legal entity" (Article 14.1.). This type of offenses in the field of entrepreneurial activity shall entail the imposition of an administrative fine in the amount of five hundred to two thousand rubles.

A similar article exists in the Criminal Code (Art. 171 “Illegal business”). However, in the Criminal Code there is a clarification on “submission to the body that carries out state registration of legal entities and individual entrepreneurs, documents containing deliberately false information, or carrying out entrepreneurial activities without a license in cases where such a license is mandatory, if this act caused major damage to citizens , organizations or the state, or is associated with the extraction of income on a large scale. " V in this case such activity is punishable by a more serious "fine in the amount of up to three hundred thousand rubles or in the amount of the wage or salary or any other income of the convicted person for a period of up to two years, or by compulsory labor for a term of one hundred and eighty to two hundred and forty hours, or by arrest for a term of up to six months."

Accordingly, conducting illegal business activities, in this case without state registration, can lead to both administrative and criminal liability, for each article of which its own form of punishment is spelled out, depending on the scale of the illegality of the action. This example is a clear evidence of the intersectoral nature of the legal regulation of entrepreneurial activity.

Along with federal codes, which have the highest legal force after the Constitution of the Russian Federation, entrepreneurial activity is regulated by Federal laws, which can be classified as follows:

1. Federal laws that establish state requirements to business entities in the implementation of entrepreneurial activities. TO this kind federal laws relate:

· Federal Law of 08.08.2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs";

· Federal Law of 08.08.2001 No. 128-FZ "On licensing of certain types of activities";

· Federal Law of December 27, 2002 No. 184-FZ "On technical regulation»;

· Federal law of 26.12. 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the implementation of state control(supervision) and municipal control ".

2. Federal laws that establish the basic principles and conditions for the functioning of the market mechanism, and, accordingly, and entrepreneurial activity. These include:

· Law of the Russian Federation of July 26, 2006 No. 135-FZ "On Protection of Competition";

· Federal Law of 28.12.2009 No. 381-FZ "On the Basics of State Regulation of Trade Activities in the Russian Federation";

Federal Law of 22.04.1996 No. 39-FZ "On the Market valuable papers»;

· Law of the Russian Federation of 20.02.1992 No. 2383-1 "On commodity exchanges and exchange trading".

3. Federal laws that concern legal status organizational and legal forms of entrepreneurial activity. These include laws such as:

· Federal Law of 08.02.1998 No. 14-FZ "On Limited Liability Companies"

· Federal Law of 8.05.1996 No. 41-FZ "On production cooperatives";

· Federal Law of 14.11.2002 No. 161-FZ "On State and Municipal Unitary Enterprises".

4. Federal laws that regulate certain types entrepreneurial activity. For example:

· Federal Law of October 29, 1998 No. 164-FZ "On Financial Lease (Leasing)";

· Federal Law of 30.12.2008 No. 307-FZ “On Auditing”;

· Federal Law of November 29, 2001, No. 156-FZ "On Investment Funds";

5. Federal law describing the directions and forms of state support for entrepreneurial activity

· Federal Law of 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

It is on this federal law that I would like to dwell in more detail, since it most fully describes state measures that are being taken to develop entrepreneurial activity. The law is intended to regulate the relations that arise between legal entities and individuals, state authorities and local self-government in the development of small and medium-sized businesses.

This law distinguishes between the concepts of small and medium-sized business entities, reveals the main goals and principles public policy in the development of small and medium-sized businesses in the Russian Federation, describes the powers of government bodies in this area, as well as the mechanism of interaction between government bodies and small and medium-sized businesses. Also, which is very important, this law gives a description of measures to support the state of small and medium-sized businesses.

The law establishes the criteria for dividing entrepreneurship into small and medium-sized, which include the number of employees and the proceeds from the sale of goods (works, services) or the book value of assets for the previous year. In accordance with article 4 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation", to classify an enterprise as a medium-sized enterprise, the average number of employees for the previous calendar year should be between 101 and 250 people. In small enterprises, the average number of employees should not exceed 100 people. Enterprises, the number of employees of which does not exceed 15 people, in accordance with the law, are classified as micro-enterprises.

This law reveals the concept of state support for small and medium-sized enterprises. According to Article 3 of this federal law, “support for small and medium-sized businesses is the activities of government bodies of the Russian Federation, government bodies of the subjects of the Russian Federation, local government bodies and the functioning of the infrastructure to support small and medium-sized businesses aimed at implementing measures provided for by federal development programs small and medium-sized businesses, regional programs for the development of small and medium-sized businesses and municipal programs for the development of small and medium-sized businesses. " Measures to support the state of small and medium-sized businesses in accordance with Articles 7 and 14 of the Federal Law are:

· Special tax regimes;

Simplified maintenance rules tax accounting and tax returns;

· A simplified system of preparation of accounting and statistical reporting;

· preferential order payments for the state and municipal property;

· Measures to ensure financial support for small and medium-sized businesses and other areas;

· Equal access to participation in development programs;

· Availability of infrastructure.

Special meaning this law focuses on such areas of activity as innovation and industrial production, handicrafts, as well as foreign economic and agricultural activities.

In addition to federal laws, entrepreneurial activity is also regulated by-laws, which are aimed at the implementation and regulation of certain aspects of legislative provisions.

Among the types of by-laws, Decrees of the President of the Russian Federation occupy an important place. So, for example, the Decree of the President of the Russian Federation of 02.28.1995 No. 221 (as amended by the Decree of the President of the Russian Federation of 08.07.95 N 685) "On measures to streamline state regulation of prices (tariffs)" is aimed at liberalizing pricing while maintaining state regulation of prices in the field natural monopolies, public procurement and on a number of socially significant goods and services. This decree applies to the pricing of all organizations.

Also, by-laws include decrees of the Government of the Russian Federation and regulations federal bodies executive power that operate in economic sphere for the purpose of executing and developing laws. This type of bylaws includes, for example, the Decree of the Government of the Russian Federation of 5.08.1992 "On the composition of costs for the production and sale of products (works, services) and on the procedure for generating financial results taken into account when taxing profits." A large number of regulations are also issued by federal executive bodies, which include the Ministry of Finance of the Russian Federation, the Ministry economic development and Trade of the Russian Federation, the Ministry of Property Relations of the Russian Federation, the Ministry of the Russian Federation for Antimonopoly Policy and Support of Entrepreneurship, etc. The purpose of the bylaws is to provide the most detailed regulation of relations arising in the conduct of entrepreneurial activity.

In addition to the bylaws of the federal authorities on economic life society, acts of the constituent entities of the Russian Federation and local governments also operate, which are of a territorial nature and should not contradict laws that have supreme legal force.

Summing up all of the above, we can conclude that the legislative acts regulating entrepreneurial activity are complex in nature, which is explained by a combination of public and private interests affecting entrepreneurial activity. Entrepreneurial activity is subject to regulation by both legislative and legal acts having supreme legal force and by-laws.

It is also worth noting that despite the fact that business law is separated into a separate industry, it is inter-sectoral in nature, combining the legal norms of civil and commercial law, as well as a number of legal norms. different industries indirectly related to particular aspects entrepreneurial activity.

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