What should be the minimum number of production cooperatives? Production cooperative. Unprofitability of agricultural cooperatives

The answers to tasks 1–20 are a number, or a sequence of numbers, or a word (phrase). Write your answers in the fields to the right of the assignment number without spaces, commas or other additional characters.

Write down the word missing in the table.

Characteristics of methods of cognition

In the row below, find a concept that is generalizing for all other concepts presented. Write down this word (phrase).

1) Production cooperative 2) business society 3) bar association 4) legal entity 5) public foundation.

Below is a list of characteristics. All of them, with the exception of two, relate to the characteristics of art.

1) imagery, 2) awakening of fantasy and imagination, 3) reliability and verifiability of results, 4) focus on obtaining objective truth, 5) emotionality of perception, 6) clarity.

Find two terms that “fall out” from the general series and write down the numbers under which they are indicated.

Select correct judgments about activities and write down the numbers under which they are indicated.

1. Activities are related to meeting the needs of a person, a social group, and society as a whole.

2. Creative activity is inherent in both humans and animals.

3. As a result labor activity material and spiritual values are created.

4. The same type of activity can be caused by different motives of people.

5. The structure of activity presupposes the presence of a goal and means of achieving it.

Establish a correspondence between the characteristic features and types (varieties) of culture

Country Z is undergoing education reform. What facts indicate that the reform is aimed at humanizing education? Write down the numbers under which they are indicated.

1. computerization of the educational process

2. focus on the interests and inclinations of the student

3. use of technologies that preserve children’s health

4. increasing the number of educational subjects

5. Reducing the time spent studying natural sciences

6. special attention to the moral education of children

Choose the correct statements about inflation and write down the numbers under which they are indicated.

1. Bank depositors suffer from inflation if the inflation rate exceeds the interest on deposits.

2. High inflation increases the risk associated with innovation and long-term investments.

3. Economists distinguish between frictional, structural and cyclical inflation.

4. Inflation is the process of a long-term sustainable increase in the general level of prices in the country.

5. During periods of high inflation, it increases purchasing power national currency.

Establish correspondence between measures government regulation economics and its methods:

Due to the catastrophic fall in world oil prices, oil production and all other oil-related activities have decreased significantly. Thousands of oil workers in the American "oil" states suffered and were left without work. Select from the list below the characteristics of the unemployment that occurred.

1. structural unemployment

2. voluntary unemployment

3. hidden unemployment

4. frictional unemployment

5. seasonal unemployment

6. mass unemployment

The graph shows the change in the situation on the market for imported cars: the demand line D has moved to a new position D 1. (P is the price of the product, Q is the volume of demand for the product).

Which of the following factors could cause this change?

1. increase in costs for the production of domestic cars

2. reduction in prices for foreign cars

3. reduction of duties on car imports

4. increase in income of the population

5. increasing the number of consumers in the market

Choose the correct judgments about social groups and their types and write down the numbers under which they are indicated.

1. Social groups are stable collections of people who have distinct characteristics that are unique to them ( social status, interests, value orientations).

2. Demographic groups are distinguished by ethnosocial composition.

3. In a formal group, interpersonal interactions are typically based on mutual liking, common interest, or habit.

4. Belonging to various social groups determines a person’s position in society.

5. Groups and organizations influence human behavior.

“How do you think your family’s financial situation will change in the coming year?” Answers to this question were obtained in the course of studies conducted by VTsIOM in 2009, 2013 and 2014. The results of these studies are shown in the table (in %).

What conclusions can be drawn based on the data presented? Choose the correct positions and write down the numbers under which they are indicated.

1. The majority of respondents believe that their financial situation will not change.

2. The share of respondents who believe that their financial situation will improve is steadily increasing.

3. The share of respondents who expect their financial situation to worsen has been constantly decreasing over the course of five years.

4. Within two recent years on the issue of improving their financial situation, there are significantly more skeptic respondents than optimists.

5. The number of respondents hoping for stability in their own financial situation has increased by more than 10% over five years.

Select informal negative sanctions from the list below.

1. ignoring

2. applause

3. mockery

4. dismissal

5. encouragement

Establish a correspondence between the functions and the bodies performing them state power

State Z was headed by a popular heir to the ruling dynasty. Which information from the following indicates that political leadership in State Z can be characterized as traditional? Choose the correct positions and write down the numbers under which they are indicated.

2. Political leadership is characterized by the faith of citizens in the extraordinary, outstanding qualities of the leader.

3. The leader implements political power on the basis of laws and within the framework of laws.

4. Members of society experience both a feeling of love and a feeling of fear towards the leader.

5. Leadership is based on the habit of submission.

6. The leadership's competence is clearly defined by the constitution and regulations.

Which of the following belongs to the group political rights citizen of the Russian Federation? Write down the numbers under which they are indicated.

1. right of access to any government positions

2. the right to vote and be elected

3. the right to protection of honor and good name

4. right to freedom and security of person

5. the right to contact government authorities

Find in the list below the offenses that entail administrative responsibility. Choose the correct positions and write down the numbers under which they are indicated

1. improper execution labor responsibilities due to lack of necessary materials

2. employee’s refusal to carry out a public assignment

3. ticketless travel in public transport

4. breaking the rules fire safety, identified by the inspector

5. violation of crossing rules by vehicles State border RF

6. insufficient qualifications of the employee, which prevented the task from being completed

Establish a correspondence between the functions of legal proceedings and the types for which they are characteristic.

Choose the correct statements about legal liability and write down the numbers under which they are indicated.

1. Legal liability- application of public coercive measures to the person who committed the offense.

2. Legal responsibility is responsibility for an action (inaction) that has already taken place.

3. Legal responsibility is established for the implementation legal requirements.

4. Legal liability always has adverse consequences for the offender.

5. The nature and extent of the offender’s deprivation are established in the sanctions legal norm.

Read the text below, in which a number of words are missing. Select from the list provided the words that need to be inserted in place of the gaps.

“Observation is a purposeful systematic _____ (A) of an object. By concentrating attention on an object, the observer relies on some _____ (B) he has about it, without which it is impossible to determine the purpose of the observation. Observation is characterized by the activity of ____ (B), its ability to select necessary information, determined by the purpose of the study. In scientific observation, the interaction between subject and object is mediated by ____ (D) observations: devices and instruments with which the observation is carried out. Microscope and telescope, photographic and television equipment, radar and ultrasound generator, many other devices transform microbes, elementary particles, etc. that are inaccessible to human senses. in empirical _____ (D). Like a method scientific knowledge observation provides the initial _____ (E) about the object necessary for its further research.”

The words in the list are given in the nominative case. Each word can only be used once. Choose one word after another, mentally filling in each gap. Please note that there are more words in the list than you will need to fill in the blanks.

List of terms:

1. perception

3. objects

4. information

5. cognition

6. observer

7. means

Part 2.

First write down the number of the task (28, 29, etc.), and then a detailed answer to it. Write down your answers clearly and legibly.

Read the text and complete tasks 21-24.

Every person has needs that he must satisfy: physiological, social, spiritual. The most important, or fundamental, needs are the same for everyone, but the secondary ones are different. The first are universal, that is, they are inherent in the entire population, and therefore characterize society as a whole.

Institutions designed to satisfy the fundamental needs of society are called social institutions.

Family, production, religion, education, the state are the fundamental institutions of human society that arose in ancient times and exist to this day. In its rudimentary form, the family, according to anthropologists, appeared 500 thousand years ago. Since then, it has constantly evolved, taking many forms and varieties: polygamy, polyandry, monogamy, cohabitation, nuclear family, extended family, single-parent family, etc. The state is 5-6 thousand years old, education is the same, and religion is more venerable. A social institution is a very complex institution, and most importantly, it really exists. After all, we get social structure by abstracting from something. Yes, and status can only be imagined mentally. Of course, to unite into a single whole all people, all institutions and organizations that have been associated with one function for centuries - family, religion, education, state and production - and present them as one of the institutions is also not easy. And yet the social institution is real.

Firstly, at any given moment in time, one institution is represented by a collection of people and social organizations. A set of schools, technical schools, universities, various courses, etc. plus the Ministry of Education and its entire apparatus, research institutes, editorial offices of magazines and newspapers, printing houses and much more that is related to pedagogy constitute the social institution of education. Secondly, the main, or general institutions in turn consist of many non-core, or private institutions. They are called social practices. For example, the institution of the state includes the institution of the presidency, the institution of parliamentarism, the army, the court, the bar, the police, the prosecutor's office, the institution of the jury, etc. The same is true with religion (the institutions of monasticism, baptism, confession, etc.), production, family, education.

The set of social institutions is called the social system of society.

It is connected not only with institutions, but also with social organizations, social interaction, social roles. In a word, with what moves, works, acts.

So, let's make the fourth conclusion: statuses, roles, social control do not exist by themselves. They are formed in the process of satisfying the fundamental needs of society.

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The correct answer must provide definitions of the following concepts:

1) social institution - institutions designed to satisfy the fundamental needs of society;

2) social practice - non-core, or private institutions that are part of general social institutions;

3) social system society - a set of social institutions. The author's definitions can be given in other, similar in meaning formulations

What are five examples of major social institutions given in the text? Using the text and social studies knowledge, identify what fundamental need each satisfies.

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The correct answer should include social institutions and corresponding needs, For example:

1) family - the need for the biological and social reproduction of society;

2) production - the creation of certain material conditions for the existence of society;

3) religion - the need to solve life’s meaningful issues;

4) education - the need to preserve and transmit to new generations the culture of a given society, ensuring the realization of social statuses and roles;

5) state - the need for social management, authoritative distribution of social values, ensuring stability and security in the development of society.

Fundamental needs can be formulated differently

The authors consider the connection social norms and sanctions. Using the text and social science knowledge, indicate any two types of sanctions and the criterion(s) for their selection. Use an example of interaction in a school team to illustrate the use of these two types of sanctions.

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1) types of sanctions and corresponding criterion(s): formal and informal (by subject and nature of sanctions);

(Other types of sanctions and criteria may be mentioned.)

2) examples, let's say:

The principal called the parents of a poorly performing student to the school for a conversation;

I. is recognized by his classmates as the informal leader of the class; his classmates address him as an arbiter.

Other examples of sanctions may be given

Using the text, social science knowledge, and personal social experience, provide three explanations for the need for all members of society to comply with social norms.

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The following explanations may be given:

1) compliance with social norms makes social life stable and predictable;

2) adherence to social norms promotes transmission cultural traditions;

3) compliance by all members of society with social norms makes it possible to realize human rights and freedoms.

Other explanations may be given

What meaning do social scientists give to the concept of “taxes”? Using knowledge from a social science course, make two sentences: one sentence containing information about the types of taxes according to the method of collection, and one sentence revealing the essence of any of these types of taxes.

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The correct answer must contain the following elements:

1) meaning of the concept, for example: taxes - mandatory, usually non-refundable payments by individuals and legal entities to the state in the manner and under the conditions determined by law;

(Another, similar definition or explanation of the meaning of the concept may be given.)

2) one sentence with information about the types of taxes according to the collection method, based on knowledge of the course, for example: According to the collection method, they distinguish between direct and indirect taxes.;

(Other sentences may be drawn up containing information about the types of taxes by collection method.)

3) one sentence, which reveals, based on course knowledge, the essence of any of these types of taxes, for example: Direct taxes are levied by the state directly on the income or property of the taxpayer.

(Other proposals can be made that reveal, based on knowledge of the exchange rate, the essence of any of these types of taxes.)

Give three examples of measures international protection human rights in peacetime or wartime.

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The correct answer may include, for example, the following measures:

1) measures to protect the rights of children in the digital world, associated with an increase in violations of their rights (the Council of Europe supports research on the vulnerability of children on the Internet to improve the effectiveness of educational tools; the Council of Europe has published a Handbook on Internet Literacy; the Council of Europe and others international organizations over the past decade it has been emphasized emergency expanding children's opportunities through education, including through digital literacy, etc.);

2) efforts to combat trafficking in children, in accordance with the guidelines contained in the European Convention for the Suppression of Trafficking in Human Beings;

3) development of online human rights education;

4) protection of refugees who were forced by hostilities or persecution to leave their homeland;

Vertical descending - when I got a job as a chansonnier in a restaurant;
Vertical ascendant - when she became a pop star

You are instructed to prepare a detailed answer on the topic “Economics of a Firm.” Make a plan according to which you will cover this topic. The plan must contain at least three points, of which two or more are detailed in sub-points.

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One of the options for a plan for covering this topic:

1. The company as a unit of entrepreneurial activity.

2. Revenue and profit of the company.

3. Indicator of efficiency of production activities.

4. Firm costs:

a) constants (payment for the building, interest on the loan, insurance premiums etc.);

b) variables (cost of consumed electricity, wages of workers with piecework wages, etc.).

5. Sources of financing for the company:

a) internal (accumulated profit, depreciation charges etc.);

b) external (investments, loans, etc.).

A different number and (or) other correct wording of points and sub-points of the plan are possible. They can be presented in nominal, question or mixed forms.

By completing task 29, you can demonstrate your knowledge and skills on the content that is more attractive to you. For this purpose, select only ONE of the statements below (29.1-29.5).

Choose one of the statements proposed below, reveal its meaning in the form of a mini-essay, indicating, if necessary, different aspects of the problem posed by the author (the topic raised).

When expressing your thoughts about the problem raised (the designated topic), when arguing your point of view, use the knowledge gained from studying the social studies course, relevant concepts, as well as facts public life and your own life experience. (Give at least two examples from different sources for factual argumentation.)

29.1 Philosophy “Close the door to all errors, and truth cannot enter” (R. Tagore)

29.2 Economics “Nothing requires so much wisdom and intelligence as determining the part that is taken from the subjects and the part that is left to them” (S.L. Montesquieu)

29.3 Sociology, social psychology “There is only one true value - this is the connection between man and man” (A. de Saint-Exupery).

29.4 Political Science “I would not like to be a slave and I would not want to be a slave owner. This expresses my understanding of democracy" (A. Lincoln)

The production cooperative (hereinafter referred to as PC) is often mentioned as an effective model of tax optimization, especially in terms of payment of insurance premiums. A production cooperative does provide a number of opportunities in this regard, but not as many as some “tax Copperfields” claim. And, as is usually the case, to realize these opportunities in practice, you will need to pay a lot of attention to the specifics of the business and the features of the production cooperative as a legal structure.

Production cooperative (artel) recognizes a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, work, trade, consumer services, provision of other services), based on their personal labor and other participation and association its members (participants) of property shares.

clause 1 art. 106.1 Civil Code of the Russian Federation

Besides Civil Code RF, legal status production cooperatives are regulated by Federal Law dated 05/08/1996 No. 41-FZ “On Production Cooperatives”.

The point is that this commercial organization, which is an association of citizens (legal entities can also be members of a production cooperative) for the purpose of carrying out joint entrepreneurial activities within the framework of any production industry. The definition contains an indicative list of such activities, but it is not exhaustive. In fact, any activity can be designed as a PC.

Key features of a production cooperative

Important PC features that are worth paying attention to include:

The presence of a legislative requirement for minimum quantity members of the PC - at least five people. There is no maximum number of cooperative members;

Members of the cooperative can be divided into two groups:

1) taking personal labor participation in the activities of the cooperative

2) not taking personal labor participation in the activities of the cooperative. Their number should not exceed 25% of the number of cooperative members included in the first group.

A cooperative may employ employees who are not members of the cooperative. Their number cannot exceed 30% of the number of PC members.

A member of a cooperative contributes, among other things, his ability to work, so there is no need to enter into a contract with him. Relations with the cooperative (in particular, the procedure for joining and leaving the cooperative, the procedure for distributing profits, etc.) are regulated by law, the charter of the cooperative and the internal rules of the cooperative, and not by an employment contract (Article 19, 20 of the Federal Law “On Production Cooperatives” ).

Members of the cooperative who have not entered into an employment contract with the cooperative, but who take labor participation in the activities of the cooperative (after all, it was for this purpose that they united into a cooperative), are not taken into account when determining the average number of employees of the cooperative (clause “h” of clause 80 of the Order of Rosstat dated October 26, 2015 N 498 “On approval of the Instructions for filling out federal statistical observation forms...”).

Accordingly, it is possible to comply with the limit on the maximum number of employees for applying the simplified tax system (100 people) when actually involved in production process a much larger number of persons, since members of the cooperative are not taken into account when calculating the maximum number.

Thus, if you combine production workers into a cooperative, the number of remaining employees (for example, an individual accountant, cleaners) will not exceed 100 people, they will be hired employees.

The profit of the cooperative is distributed among its members in accordance with their personal and (or) other participation and the size of the share contribution.

Members of the cooperative who take personal labor participation in the activities of the cooperative have the right to receive payment for their work in cash and (or) in kind.

Regarding compulsory insurance, then members of the cooperative are subject to social and mandatory health insurance And social security on a par with hired workers of the cooperative. The time spent working in a cooperative is included in the length of service, in work book A record of membership in the cooperative is made.

On the possibilities of tax savings in PC: risks and measures to reduce them

The profit of the cooperative is distributed among its members in accordance with their personal and (or) other participation and the size of the share contribution (Clause 1, Article 12 of the Federal Law “On PC” (1). At the same time, no more than 50% can be distributed in proportion to the size of the share contribution all profits of the PC (Clause 2, Article 12 of the Federal Law “On PC”).

This is where both the potential and danger of the effect of optimizing insurance premiums when paying members of a production cooperative lies!

Let's take it in order. Legislatively provided two payment options members of the cooperative:

1) payment for labor in cash and (or) in kind. This is actually a salary that is subject to personal income tax and insurance contributions in the generally established manner.

Total taxation: 13% personal income tax + 20 (30)%.

2) part of the PC’s profit distributed in its favor:

a) in proportion to the size of the share contribution - in this way no more than 50% of the profit can be distributed (Part 2 of Article 12 of the Federal Law “On PC”).

This payment by its nature is not income from the performance of work (provision of services) and is, in its content, a dividend (clause 1 of Article 43 of the Tax Code of the Russian Federation). To be paid out of net profit and not subject to insurance premiums. Personal income tax rate at the same time it is 13% as for payment of dividends.

Total: tax on income of a cooperative (20% income tax or 5 (6, 10, 15)% according to the simplified tax system) + 13% personal income tax.

b) in accordance with the personal labor participation of a member of the cooperative.

Payments to PC members in connection with their personal participation are also dividends in nature and should not be subject to insurance premiums. But, alas, government agencies, including, unfortunately, by the courts, these payments are considered as wages.

It all started with the Ruling of the Supreme Court of the Russian Federation dated February 10, 2015. in case No. A65-23251/2013.

In that case, the Production Cooperative entered into employment contracts with all its members and paid them wages. He distributed his net profit as follows:

30% – in equal shares between members of the cooperative, that is, in proportion to equal share contributions

70% – in proportion to labor participation, which was determined based on the annual salary of each member of the cooperative

Pension fund based on the results of the on-site inspection, PC calculated insurance premiums from the indicated 70%, which became the subject of a legal dispute that reached Supreme Court. As a result, the Court ruled that the distribution of 70% of the profits to in this case completely depends on the amount of payments for the performance of employees (members of the cooperative) of their labor duties and is directly related to the remuneration system, in connection with which payments are stimulating and of an incentive nature, and therefore are subject to insurance contributions.

Thus, only that part of the profit that is distributed in proportion to the share contribution is equated to dividends and is not subject to insurance premiums.

But we won’t be us if we don’t offer our interested readers a kind of “umbrella” that will allow them, if possible, to survive the impending bad weather and come out as “dry” as possible in such matters.

So what to do:

1. First, use it to the fullest. provided for by law the possibility of distributing profits among members of the cooperative in proportion to share contributions, that is, by 50%. The Pension Fund does not encroach on payments distributed in this way.

2. The concept of a “labor function” performed by an employee within the framework of an employment contract is still not identical to the concept of a “labor contribution” of a member of a cooperative, no matter how much the representatives of the Pension Fund would like it to be.

Let us explain that the “labor function” is not directly related to the profit received by the cooperative, and payments are made to the employee in this case for the very fact of its performance and are regulated by labor legislation. Whereas the “labor contribution” should directly determine the profit received by the cooperative, and is established in accordance with its Charter. The labor contribution of cooperative members performing identical labor functions may be different.

If we turn to the case we examined, then the PC made a fatal mistake by directly linking the labor contribution according to the Charter with the salaries of members of the cooperative under employment contracts. In this case, it turns out, for example, in order to increase the share of profit for some member of the cooperative, it is necessary to increase his wages to the appropriate level. Consequently, all activities of the cooperative members were subject to labor legislation. This largely predetermined the “bad” decision of the Supreme Court.

Therefore, we learn from the mistakes of others and exclude from the PC Charter any possible references to the norms labor legislation. We even recommend that it be explicitly stated in the Charter that members of the cooperative do not receive wages for their work, but receive dividends in the monthly distribution of profits depending on their labor participation, which is determined by the Charter.

When determining the order of profit distribution in accordance with labor participation, do not refer to the labor process, focus on its result, that is, on the labor contribution to the profit received by the cooperative.

For example, for salespeople you can develop a system of points taken into account when distributing profits, awarded depending on the number and amount of transactions concluded. You can apply different increasing coefficients to transactions concluded with new clients, decreasing ones - to transactions that the client refused, etc.

For production employees, the point system can be based on the planned and actual volume of production per each member of the cooperative, the use of reducing factors in the presence of defects, etc.

When regulating the activities of cooperative members, avoid references to documents specific to labor relations: , tariff and qualification characteristics of the work, job descriptions, orders for appointment to a position and other documents indicating a specific profession, specialty, type of work assigned. For example, in a production cooperative staffing table absolutely should be replaced by “a list of cooperative members who take personal labor participation in the activities of the cooperative.” Instead of the usual orders, minutes of meetings of PC members and orders of the PC Chairman, acting in accordance with the Charter, should be drawn up.

One more thing. Pay attention to the composition of the members of the cooperative, try not to include workers whose functionality does not directly affect the generation of profit, for example, an accountant, lawyer, service personnel etc. It is better to conclude employment contracts with them or outsource them.

If there is a need to conclude an employment contract with a member of the cooperative, then clearly separate the function for which he will receive a salary from his work activity as a member of the cooperative.

We are confident that such measures will increase the chances of defending the right not to pay insurance premiums.

However, in any case, compared to labor participation, the size cash received by each member of the cooperative may be greater due to a decrease in the amount of budget revenue in the form of insurance contributions.

The business goal of creating a cooperative will be to increase the interest of workers in a quality result to increase their level of income and reduce staff turnover. Therefore, along with tax optimization PC also gives a clear management effect: it increases employee motivation, gives a feeling of participation of each employee in the distribution of profits, which increases interest in increasing production profitability.

As a result, if such an organizational and legal form as a production cooperative is applied in practice, one can obtain a clearly noticeable effect of reducing tax burden(it is possible to switch from the OSN to the simplified tax system for any number of PC members), as well as the amount of transferred insurance premiums, while increasing the amount of payments to PC members in hand and additionally obtaining an effective way to motivate all PC members to develop production and increase its profitability.

At the same time, we categorically do not recommend following the advice of many consultants and creating production cooperatives from all of your employees, refusing employment contracts with them and thus saving on salary taxes. With a high degree of probability, this step will be recognized as a tax scheme with all the consequences, since there is no reasonable business purpose for building a relationship in a similar way. Agree, a company that deals with retail trade, which does not have a single salesperson on staff, but has entered into an agreement with a certain Production Cooperative “Retail Sellers”. This is very reminiscent of the “outsourcing schemes” of past years, in which quite a few of our retailers got burned.

An example of using a PC in taxCOACH® practice

An example of when this tool can be used is the following situation:

The main activity of the business was the production of chemicals and their sale to industrialists. The key feature was that such chemical production there were several, and new ones were constantly appearing. Sales were handled by a group of managers who had no special knowledge of chemistry, but knew how to sell “anything.” The features of their “working conditions” were as follows:

minimum fixed salary;

basic income - a percentage of the profit earned by a specific manager;

a prescribed system of fines and rewards developed by the managers themselves;

additional grounds for dismissal of managers;

there are no stationary workstations: there is a room with empty desktops, at which any of the managers can sit with their laptop. After work, the table should remain as empty as it was. Similar to coworking centers.

It is obvious that this type of relationship between managers and the company does not fit within the framework of labor relations with their mandatory standards and guarantees.

Because important feature This part of the business is precisely the ability to sell “anything,” and it was decided to invest this competence in the form of a Production Cooperative, which provides relevant services to production units.

The Trading House, created in the form of a PC, in this case accumulated a client base and experience of successful activities, selling on its own behalf and under its own brand. chemicals. The manufacturing sector, in turn, could grow and change without compromising customer relations. All the nuances of relations with managers were flexibly regulated in the PC Charter.

As a result, this made it possible not only to put all the features of the work of “sales people” into legally valid forms, but also to provide an opportunity for legal savings salary taxes and receiving cash. At the same time, we emphasize that tax saving here is not the main goal, but a “side” effect of exposing relations in the appropriate way. legal form. In this case, the tax benefit will never be considered unjustified.

Thus, using a production cooperative in a group of companies requires a discreet approach, and some of its truly unique and effective features are only revealed to advanced users.

One of the forms of economic activity is a production cooperative. An organization is created with the aim of making a profit as a result of the labor activities of artel members. In the process of work, means of production that are in shared ownership are used.

Creation of an artel

In order to create an organization called a production cooperative, you must have at least five citizens interested in its creation. At the same time they develop strategy and direction of development activities. Members of the artel can be people of different nationalities and legal entities. Moreover, each member of the artel must be over 16 years old.

Distinguishes a production cooperative from other forms business associations what they have joint property and joint financial responsibility for the results of the work. The property belongs to the members of the artel in accordance with the number of shares made by each member.

A production cooperative is a labor collective that has a legal entity and a charter, which reflects all areas of activity and organizational issues. The first step in creating an artel is its registration in tax authority. In this case, the following documents must be presented:

application in the prescribed form;
passport details of all founders;
organization charter;
the taxation system used;
exact address;
documents for a legal entity, if one is part of the founders.

When creating an artel, one should be guided by the laws “On Production Cooperatives” dated May 8, 1996 No. 41 Federal Law and “On state registration legal entities and individual entrepreneurs."

The main features of the creation of an artel are voluntariness when each participant joins it and the availability of documents on the direction of activity and interaction within the team, the charter.

Each member of the artel bears financial liability with its property, which is called subsidiary. At the same time, all profits are distributed among shareholders after paying taxes and leaving a reserve for the development of the enterprise according to shares.

The number of artel members has no limit, but the management system changes depending on their number.

Features of the cooperative form of management

A production cooperative is created as a unique composition. This is the only way of economic activity so far, when capital and persons are combined, who, through labor activity, will make a profit by combining their labor and capital. They are connected to each other both as shareholders, due to which production arose, and as workers, therefore, when voting, everyone has one vote.

The structure is created self-governing and combines capital and labor, property and labor activity. Moreover, the share can be contributed both in cash and in material form in terms of money. At the same time, upon leaving the artel, the share is not taken back, it is transferred to one of the members of the cooperative, and only its monetary value is reimbursed, which does not allow destruction material base, created originally.

However, this form of ownership in the Russian Federation is not widely used due to its subsidiary responsibility for the activities of the enterprise.

The highest governing body of the artel is the general meeting, where, regardless of the number of shares, each member of the cooperative has one vote. The meeting is considered to have taken place if at least half of the members of the artel are present. The decision is considered adopted if at least two-thirds of the votes vote for it. The following issues are resolved at the meeting:

direction of work;
admission and exclusion of artel members;
amounts of share contributions;
elections of the head, supervisory board, executive bodies and audit council;
approval of the annual report and performance results;
Decision to dissolve or join an association.

Since the members of the cooperative have subsidiary liability for debts, the activities of the enterprise are under the constant control of ordinary members of the artel. At the same time, the initiator general meeting Any shareholder can become a shareholder if he has compelling reasons to challenge the activities of the executive bodies that act on behalf of the artel.

If the cooperative is small, up to 10 members, then everyone who is entrusted with this can solve organizational and economic issues. But in the future a leader is selected from among the team, who receives the right to sign and acts on behalf of the artel in all instances. In this case, the remaining members can perform these functions by proxy.

If the artel has more than 50 members, a supervisory board is created, executive body and a chairman is elected. All of them must be members of a production cooperative and perform their duties by decision of the general meeting with partial or complete release from their main work.

It is important for the activity of the enterprise to have an audit commission, which is selected from the members of the cooperative. When hearing the annual report on the results of the financial and economic activities of the enterprise, the report of the audit commission will also be mandatory.

When electing governing bodies, it is necessary to delineate the responsibilities of each body. That's why participation of one cooperative member in two commissions is unacceptable, since only mutual control will help the cooperative comply with legal norms and develop.

If the agenda is to transform the production cooperative into another business partnership, the decision must be made unanimously.

Labor activity of the enterprise

The purpose of creating a cooperative is to make a profit from economic activities. Therefore, the cooperative should have a larger number of members engaged in labor activities. The charter always contains a clause stating how many members of a cooperative can only have a share and not engage in activities. Usually this is a quarter of the entire payroll.

A production cooperative can declare its activities in any industry. In some cases required to obtain a license for some types of products. The cooperative is a legal entity and has bank details and can enter into commodity-money relations both with enterprises and individuals.

A cooperative can have up to 30% of the total number of hired workers and enter into contracts with them for the production of work. The cooperative can act as a contractor, subcontractor and participate in auctions to obtain an order.

Labor relations in the team

The established cooperative, as it expands, can consist of several groups that ensure the activities of the enterprise:

shareholders working in production;
hired workers;
passive shareholders;
administrative and executive apparatus consisting of shareholders.

The rights of hired workers are exercised by concluding a collective labor agreement with them, which provides for all the guarantees of the Labor Code. It's also social medical support, length of working day, right to vacation and others social guarantees. Hired workers can make up up to 30% of the total number of cooperatives.

For cooperative members who are subject to the charter, social guarantees must be no less than those prescribed by law. Them benefits and payments for labor may be expanded be significantly higher than that of a hired worker. However, labor protection requirements and sanitary and hygienic standards at the enterprise must be observed in the same way as in unitary enterprises.

Passive shareholders in a production cooperative make up no more than 25% of the total number of the team. They support the activities of the cooperative financially. The administrative-executive apparatus receives wages established for each individual at the general meeting of shareholders.

Members of the cooperative must pay an annual contribution to the cooperative fund and in every possible way maintain production efficiency, because they are the owners. The annual share contribution is established at the general meeting of shareholders and is mandatory.

Creating a mutual fund

Upon joining the cooperative, each member of the association pays a share. It could be:

cash contribution;
securities;
property;
property right.

Subsequently, any type of contribution is recalculated in monetary terms. An independent appraiser is called in to evaluate contributed property worth more than 25,000 rubles. The initial mutual fund can be of any amount, since The responsibility of the artel founders is subsidiary, that is additional responsibility on debts. Therefore, the share capital can be anything and grow with the development of the enterprise.

Profit distribution

Based on the results of work for the year, the profit of the cooperative is distributed at the general meeting of shareholders. Profit is the amount of money after paying all taxes and mandatory deductions. Half of the amount is allocated for distribution among shares. The other part is provided for expanding activities, increasing the mutual fund, on which the reliable operation of the enterprise and its expansion depend. The larger the mutual fund, the more confidently the cooperative develops and the greater the profit will be in the next period.

When distributing dividends, the contribution of each member of the artel to production is taken into account and, in addition to the main contribution to the shares, additional amounts are paid. In some production cooperatives hired workers are also paid dividends, if so provided by the charter.

Conclusion

A production cooperative is an advanced form of entrepreneurial activity, where each owner is a participant labor process and is interested in the results of work. The state should encourage the development of this form of ownership as self-regulating and least susceptible to corruption.

The features of a production cooperative are:

qualitative composition of participants: a cooperative is a voluntary association of citizens (more precisely, individuals);
the legal basis for participation is the presence of membership in the cooperative, which presupposes acts of admission and exclusion from the cooperative as the basis for the emergence and termination of participation rights;
personal labor participation of all members of the cooperative in its core activities. The purpose of joining a cooperative is joint production or other economic activities. This feature presupposes, and sometimes makes it mandatory, participation in only one cooperative;
consolidation of property by paying the same property share contribution for everyone;
cooperative (democratic) principle of cooperative management according to the principle of one participant - one vote;
distribution of profits depending on the degree of personal participation, and not on invested funds (shares).

These signs indicate the presence of close property and non-property ties between members of the cooperative, who are essentially comrades connected by common production and other economic activities. It is no coincidence that cooperatives also have other names - cooperative partnerships and artels. Making a profit for them is a means of satisfying the needs of the members of the cooperative. The social component in them is therefore no less important than the commercial one.

Cooperatives, however, share common features with both partnerships and business entities. What they have in common with the former is personal participation in the affairs of the founders (participants) of the cooperative, the absence of strict requirements for initial capital, with the latter - a variable composition of participants (as a rule, an open composition of members), pre-established governing bodies.

Participants (members) of the cooperative. Participants of a cooperative are considered to be citizens who founded the cooperative or were accepted into its membership. At the same time, citizens of the Russian Federation who have reached the age of 16 years can be members of the cooperative who have made the share contribution established by the charter of the cooperative. Foreign citizens and stateless persons can be members of a cooperative on an equal basis with citizens Russian Federation.

The number of founders (members) of the cooperative must be at least 5.

The size of a mutual fund is not regulated by law, but is established by the charter of the cooperative. This circumstance is caused by the fact that the members of the cooperative have responsibility for the obligations of the cooperative, which makes the cooperative somewhat similar to a business partnership.

The mutual fund must be fully formed (paid) within a year from the date of state registration of the cooperative. At the time of registration, the law requires each member of the cooperative to pay at least 10% of the share contribution.

The charter of the cooperative must provide for the liability of a member of the cooperative for violation of his obligation to make a share contribution (Clause 2 of Article 10 of the Federal Law on Production Cooperatives).

The mutual fund is not identified with the specific property of the cooperative, but only correlates with a certain part of its value net assets. Starting from the second year after registration, a decrease in those by the end of each year below the level of the mutual fund imposes on the cooperative the obligation to announce a decrease in the size of the mutual fund and register this reduction in the prescribed manner (clause 4 of article 10 of the Federal Law on production cooperatives, clause 9 of art. 35 Federal Law on agricultural cooperation).

The cooperative is allowed to establish for individual species your property special treatment indivisible funds. In accordance with the instructions of the charter of the cooperative, a certain part of the property owned by the cooperative may be assigned to indivisible funds used for the purposes determined by the charter. This property is distributed into shares and is not taken into account when making cooperative payments and distributions. This property is not subject to foreclosure for the obligations of a member of the cooperative.

In agricultural cooperatives, the charter may determine a list of property items classified as an indivisible fund. Such a list, indicating the book value, may include buildings, structures, structures, machinery, equipment, farm animals, seeds, fodder and other property of the cooperative, which during the period of existence of the cooperative are not subject to division into shares of members of the cooperative and associated members of the cooperative or to be issued in kind upon termination of membership in the cooperative (clause 5.1 of Article 34 of the Federal Law on agricultural cooperation).

The decision on the formation of indivisible funds is made by the members of the cooperative unanimously, unless otherwise provided by the charter of the cooperative.

Special funds of funds can be created in cooperatives - a reserve fund (which, in turn, is also indivisible - Article 6, paragraph 6 of Article 34 of the Federal Law on agricultural cooperation) and other funds (Clause 2 of Article 11 of the Federal Law on production cooperatives , clause 4 of article 34 of the Federal Law on agricultural cooperation).

Cooperative profit distributed among its members in accordance with their labor participation, unless a different order is provided by law and the charter of the cooperative (clause 4 of article 109 of the Civil Code). In accordance with the Federal Law on production cooperatives (Article 12), profit is distributed among members of the cooperative in accordance with their personal labor and (or) other participation, the size of the share contribution, and among members of the cooperative who do not take personal labor participation in the activities of the cooperative, according to the size their share contribution. By decision of the general meeting of members of the cooperative, part of the profit of the cooperative may be distributed among its employees. The part of the cooperative's profit, distributed among the members of the cooperative in proportion to the size of their share contributions, should not exceed 50% of the cooperative's profit to be distributed among the members of the cooperative.

The profit of an agricultural cooperative is distributed according to special rules (Article 36 of the Federal Law on Agricultural Cooperation). Cooperative payments from it are made in the following proportion: no less than 70% of the amount of cooperative payments is sent to replenish the incremental share of the cooperative member, and the remainder is paid to the cooperative member. The funds from the incremented shares are spent primarily on the creation and expansion of production and other funds of the cooperative (with the exception of the indivisible fund of the cooperative). At the expense of these funds, the incremented shares are also repaid, but not earlier than three years after their formation, provided that the necessary funds are available in the cooperative and subject to the formation of the appropriate funds provided for by the charter of the cooperative (Clause 4 of Article 35 of the Federal Law on Agricultural Cooperation).

The independent property liability of a cooperative in a certain sense resembles the liability of a business partnership, although, of course, it is far from identical to it. A cooperative, like any other legal entity, is responsible for its obligations primarily with its property, and primarily with cash. Collection of debts of an agricultural cooperative in the absence of funds sufficient to repay the debt may be applied to the property belonging to it, with the exception of property classified in the prescribed manner as indivisible funds, working horses and livestock, productive and breeding livestock and poultry, animals kept for growing and fattening, agricultural machinery and vehicles (except passenger cars), seed and fodder funds.

However, along with the responsibility that the cooperative bears within the limits owned property The Civil Code provides for additional (subsidiary) liability of members of the cooperative for its obligations. The amount and procedure for such liability are regulated by laws on cooperatives and the charter of the cooperative. Federal law regarding cooperatives, the Civil Code does not add anything to this norm, leaving the founders and members of the cooperative to independently resolve this issue. In an agricultural cooperative, members bear subsidiary liability for the obligations of the cooperative in the amount provided for by its charter, but not less than 5% of their share (Clause 2 of Article 37 of the Federal Law on Agricultural Cooperation).

The cooperative is not responsible for the obligations of its members. Foreclosure of a share of a member of a production cooperative for the cooperative member's own debts is permitted only if there is insufficient other property to cover such debts in the manner prescribed by law and the charter of the cooperative. Collection of debts of a member of a cooperative cannot be applied to the indivisible funds of the cooperative (clause 5 of Article 111 of the Civil Code).

Brand name of the cooperative must contain its name and the words “production cooperative” or “artel” (clause 3 of article 107 of the Civil Code).