Table on the society of organizational and legal forms. The choice of the legal form of the enterprise

Table. Organizational and legal forms of entrepreneurial activity

Organizational and legal form

participants

Constituent documents

capital

responsibility

General partnership (entity)

Only individual pre-whether and com-e org-ii (min-e number of participants - 2).

Const. Dr., signed by all constituents.

Min. there is no capital.

They are liable for the partnership's debts with their property, and are jointly and severally liable for each other.

Retired from T. Answer. obligatory 2 more years.

Faith partnership (entity)

Only ind. pre-whether and com-e org-tion (min-e number of participants - 2).

Teachers and teachers-ki-contributors.

memorandum of association signed by all founders.

OOO

Citizens and legal entities (min 1, max - 50)

charter

Shares of participants may not be equal, At least 100 minimum wages (money, securities, financial values.)

JSC ):

JSC (free sale of shares) andCompany (distribution of shares only among participants)

Citizens, legal entities

charter

OJSC - 1000 minimum wage andCompany – 100 minimum wages

State and mun-s unitary enterprises.

Executive bodies

charter

No right to property

Production cooperative

Citizens and legal entities (through their representatives) at least 5 people

charter

General partnership (entity)

Only ind-e pre-whether and com. Organizations (min. number of participants - 2).

Uchr-ny doctor, under-th by all uchr-mi.

Divided into shares (contributions of the founders).

There is no minimum capital.

They are responsible for the debts of the partnership with their name, they are jointly and severally responsible for each other.

Retired from T. answered. obligatory 2 more years.

Faith partnership (entity)

Only ind-s pre-li and kom.org-ii (min. number of participants - 2).

Constituent Dr., signed by all institutions.

Divided into shares (contributions of the founders)

Members are responsible for Comrade's debts by their name, are jointly and severally responsible for each other.

There are accounts-ki-contributors who bear the risk of losses only in the amount of their contribution and do not accept. participation in pre-oh activities.

The account-contributor has the right to receive profit in the amount of his share. Exit T. You can at any time and get your contribution.

OOO (society with limited liability)

Citizens and legal entities (min 1, max - 50)

charter

Shares of accounts may not be equal, At least 100 minimum wages (money, securities, mat. prices)

The participant is not responsible for the activities of the LLC, they are responsible only for their contribution. When he leaves, he gets his share.

JSC ): JSC (free sale of shares) andCompany (distribution of shares only among participants)

Citizens, legal entities

charter

The authorized capital is divided into shares.

OJSC - 1000 minimum wage andCompany – 100 minimum wages

They are not liable for obligations, they are liable within the limits of their contribution.

State. and mun. Unitary pred.

Executive bodies

charter

No property ownership

Production cooperative

Citizens and legal entities (through their representatives) at least 5 people

charter

Min. and max. the size of the share capital is not limited.

They respond with their contribution and members bear additional (subsidiary) responsibility.

Below is the table "Organizational and legal forms of entrepreneurship". The first column lists the form itself, the second column lists the form, and the third column lists its main features.

Generally, legal form is a form of ownership and business. Which one you register will depend on the amount you pay in taxes, the form of its calculation, the number and type of internal documentation, and general device firms.

Organizational and legal forms of entrepreneurship. Table

The procedure for registering a business includes the mandatory choice of legal form. Of course, the form can always be changed. But it takes a lot of time and effort, and therefore the choice must be approached with all seriousness.

Today, the actual forms for small businesses are individual entrepreneurs and LLCs. They differ in the complexity of maintaining documentation and some provisions governing their activities.

The simplest form of doing business: sole proprietorship

IP- Individual entrepreneur. Such a business is always run by one person, while the rest are on the staff as employees. This means that all decisions depend only on the owner. But the responsibility also lies with him alone.

Recently, individual entrepreneurs have been allowed to conduct trading activity without cash register. And from the documents, an individual entrepreneur can keep one book of income and expenses. If the business is declared bankrupt, and the owner has outstanding loans for the development of the company, creditors have the right to compensate for the debt with the owner's property. And this is absolutely everything that you have: an apartment, a car and the rest.

Limited liability companies

OOO– Limited Liability Company. A more complex form of doing business. It is created from the contributions of the founders, who are hereinafter referred to as contributors. The Company must have a charter approved by the board of directors. The charter prescribes internal rules, as well as the procedure for distributing profits. Typically, profits are distributed according to the size of investments.

By the way, the contribution can be not only monetary. It can be any assets: premises, equipment, vehicles, and even receivables.

An LLC must have an authorized capital, the minimum value of which must be equal to 10,000 rubles. This is a very convenient and practical item. After all, an LLC is liable for accounts payable only with its authorized capital. That is, if it is impossible to pay the full amount of the debt (bankruptcy), the Company pays the entire authorized capital to the creditor, and the issue is considered closed.

Joint stock companies

Joint stock companies are an alternative to LLC, only on a larger scale. It also has a board of directors CEO, charter and authorized capital. The main difference of the Joint Stock Company is that its entire value is transferred to shares. Initially, the owners of the shares are investors, and the share of shares is equal to the share of the contribution. But over time, securities are resold, distributed by inheritance or in other ways.

Until September 1, 2014 Joint Stock Companies were divided into Closed and Open. Now, the Societies are usually divided into Public and Non-Public. The meaning of both remains the same.

Public Joint Stock Companies (PJSC) can distribute their shares everywhere. The owner of securities can sell them to anyone.

Non-public joint-stock companies (NJSC) are much closer to the structure of an LLC, since shares (as a formal confirmation of a contribution) can only be held by an employee of the company. That is, they cannot be sold at an auction to a third party, they can only be canceled, donated or sold to another shareholder.

Farming and cooperative

In the organizational table legal forms farming enterprises and cooperatives are listed separately. And from a legal point of view, this is the correct division. But in practice, both types are very similar. Moreover, farming can be called one of the forms of a cooperative.

Production cooperative is an association of people to produce a product. Moreover, the creators of the cooperative invest here not only their assets, but also their labor force, i.e. work just like everyone else. This is typical for rural areas and small towns.

Farming. With Farming, everything is clear by name. This is an association for work on rural land.

Partnerships: simple, full and faith

A partnership is an association of individuals and legal entities for the same purpose. 2 or more persons can join the Partnership, and this union is valid until all participants leave it.

A simple partnership implies that all its members can continue their activities independently of the others. In a general partnership, on the contrary, all decisions must be made by the public meeting. Responsibility and expenses are regulated by the charter, if there is none, then a single law for all enters. According to it, comrades must bear losses in proportion to the size of their contribution.

The partnership of faith is the middle form of partnership, which combines the provisions of both described above. A limited partnership (its second name) consists of general partners and limited partners. The former risk all their property and make all decisions, while the latter risk only their contribution, but do not make decisions.

COMPARATIVE TABLE OF ORGANIZATIONAL AND LEGAL FORMS OF ENTREPRENEURSHIP

		Members	Constituent documents	Capital	Responsibility
	Sole proprietor without education legal entity - IPBOYUL	1 person(qualification requirements may be presented (private security, education, etc.)	Sometimes a license	Minor, undivided	Responsible for everything
	Partnership (full)	Min 2 persons – only entrepreneurs (!)	Memorandum of association	The minimum capital is not set	Solidary, with all property. A participant who has withdrawn from the partnership is liable for the obligations of the partnership for another 2 years
	Faith partnership	Only entrepreneurs (!) To In addition to the participants, there are also founders-contributors. They do not participate in entrepreneurial activities, they can leave at any time and receive their contribution.	Memorandum of association	The capital is divided into shares (contributions) of the founders.	Participants are liable for obligations with all their property, investors incur losses only by the amount of the deposit. The investor has the right to receive a part of the profit due to his share.
		Min - 1, max - 50	Charter. Memorandum of association.	Not less than 100 minimum wage. Divided into shares according to the number of participants (may be unequal)	Only within the limits of their contributions
	Organizational and legal form	Members	Constituent documents	Capital	Responsibility
		Citizens, legal entities. Quantity is not limited		At least 1000 minimum wages
		No more than 50 people		At least 100 minimum wages	Risk of loss only within the value of your shares
	State and municipal unitary enterprises FGUP, GUP, MUP (An example of such an enterprise is the post office)	commercial legal entities		The size of the authorized capital of the state unitary enterprise must be at least 5000 minimum wage, municipal - not less than 1000 minimum wage.	The immovable property of a unitary enterprise cannot be sold, leased out, since it is not its property. Is it state or municipal property?

Types of OPF	Membership types, restrictions	Registration documents	Control	Responsibility	Profit	Output
OOO (limited liability company)		Charter, memorandum of association, minutes of the organizational meeting, application for registration	Controls: general meeting participants, management. The number of votes by agreement of the participants is specified in the constituent documents (recommendation: in proportion to the share in the authorized capital).	Participants bear the risk of losses within the value of their contributions to the authorized capital of the company.		Upon withdrawal, the participant has the right: to receive a share in money, in kind, to transfer part of it or all of it to another person (participants in this have an advantage over third parties).
ODO (company with additional liability)	Provides one type of membership - member. It can be an individual or a legal entity (their possible number is from 1 to 50). Another company cannot be the only member if it consists of 1 person.	Charter, memorandum of association, minutes of the organizational meeting, application for registration	Governing bodies: general meeting of participants, management. The number of votes of a participant is proportional to the share of his contribution to the authorized capital (unless otherwise provided).	Participants are jointly and severally liable with their property in an equal for all multiples of the value of their contributions. Responsibility for the obligations of the bankrupt participant is transferred to other participants.	The profit allocated for dividends is distributed among the participants in proportion to their shares in the authorized capital.	When leaving the ALC, the participant has the right: to receive his share in money, in kind, to transfer part of it or all of it to another participant (participants in this have a preemptive right over third parties).
Company (closed joint stock company)	One kind of membership is a shareholder. It can be an individual or a legal entity (the number is not limited). Another company cannot be the sole shareholder if it consists of 1 person. Shares are distributed only among the founders or a predetermined circle of persons.					In order to “leave” a CJSC, a shareholder sells his shares to the company or its shareholders. A shareholder leaving for the creation of a peasant farm is allocated a land plot and property in accordance with the charter.
JSC (Open Joint Stock Company)	One kind of membership is a shareholder. It can be an individual or a legal entity (the number is not limited). Another economic company cannot be the sole shareholder if it consists of 1 person.	Charter, memorandum of association, application for registration	Governing bodies: general meeting of shareholders, supervisory board, board (management) headed by the chairman (director). The share of preferred (non-voting) shares must not exceed 25%.	Shareholders are liable to the extent of the value of their shares.	Dividend profit is distributed among shareholders in proportion to the number of shares they own.	In order to "leave" the OJSC, the shareholder sells all his shares to any person. A shareholder leaving for the creation of a peasant farm is allocated a land plot and property in accordance with the charter.
DRL (subsidiary business company)	Participants can be individuals and legal entities (partnerships, companies). DHO does not have the right to independently determine its decisions, as it depends on another economic (main or parent) company, partnership.	Charter, memorandum of association, application for registration		The participant (main or parent company) is liable for the debts of the DHO, if they arose due to his fault. DHO is not liable for the participant's debts.	The profit allocated for dividends is distributed among the participants in proportion to their shares in the authorized capital.
ZHO (dependent business company)	Participants can be individuals and legal entities (companies). A business company (JSC or LLC) is recognized as dependent if: more than 20% of the voting shares of the JSC or more than 20% of the charter capital of the LLC belongs to another, the so-called. dominant or participating society. The number of participants is not limited.	Charter, memorandum of association, application for registration.	Governing bodies: meeting of participants, board, chairman.	The Participant is liable within the limits of the value of his shares or stake in the charter capital of the WCO.	Profit allocated to dividends is distributed among the participants in proportion to the number of shares they own or shares in the authorized capital.	In accordance with the constituent documents, depending on the type of OPF.
TNV (faith partnership)	There are two types of membership - full fellow and contributor. General partners can be individual entrepreneurs (IP) and (or) commercial organizations. Contributors can be citizens and legal entities. There must be at least 1 general partner and 1 contributor in TNV. You can only be a general partner in one partnership. The number of general partners and contributors is not limited.	Memorandum of association, minutes of the organizational meeting, applications from general partners (they become individual entrepreneurs), application for registration of TNV	Governing bodies: meeting of general partners, authorized (director) TNV. The number of votes of general partners, as agreed by the parties, is stipulated in the memorandum of association (recommendation: in proportion to shares in the share capital).	General partners are liable with all their property, investors - the risk of losses in the amount of the value of their contributions to the share capital.	Profit allocated to dividends is distributed among general partners and investors in proportion to their shares in the share capital. First of all, dividends are paid to investors. The amount of dividend per unit of contribution for general partners cannot be higher than for investors.	When leaving the TNV, the general partner receives a share in the share capital, and the investor receives the value of his contribution. A general partner has the right: to transfer part of the share or all of it to another participant (to a third party - with the consent of the general partners). the depositor does not need such consent.
Fri (general partnership)	One kind of membership is a full fellow. They can be individual entrepreneurs (IP) and (or) commercial organizations. A person can only be a member of one PT. The number of participants is at least two.	Memorandum of association, minutes of the organizational meeting, applications for IP and registration of PT.	Governing bodies: meeting of participants, authorized (if provided). Each participant has the right to represent the partnership, has 1 vote, and the decision is considered adopted if approved by all participants (unless otherwise stipulated in the MD)	Participants jointly and severally bear subsidiary liability with their property for the obligations of the PT (including those who are not the founders).	The profit allocated for dividends is distributed among general partners in proportion to their shares in the share capital.	When leaving the PT, the participant has the right: to receive the value of his share in the UK (in kind - by agreement), to transfer part or all of it to another participant (to a third party - with the consent of the other general partners).
SPK (agricultural production cooperative)	Two types of membership - a member and an associate member (they can only be individuals). The minimum number of members of the SEC is 5 people.		Governing bodies: general meeting of members; supervisory board (elected if the number of members is at least 50); board (or chairman). Associate members have the right to vote only in certain cases. Each member of the cooperative has 1 vote.	The cooperative is liable for its obligations with all its property. Members of the cooperative bear subsidiary liability for the obligations of the cooperative in the amount provided for by the charter of the cooperative, but not less than 0.5% of the required share.	The profit distributed among the participants is divided into 2 parts: dividends paid in proportion to the contributions of associate members and additional shares of members; cooperative payments issued to members in proportion to labor participation.	When leaving the SEC, the participant has the right: to receive the value of his share contribution in money, in kind, to transfer part or all of it to another Participant (to a third party - with the consent of the other participants).
OSPC (serving agricultural consumer cooperative)	Two types of membership - a member and an associate member (they can be individuals and legal entities). The minimum number of PSUC members is 5 citizens or 2 legal entities.	Charter, minutes of the organizational meeting, application for registration.	Governing bodies: general meeting of members, supervisory board, board (or chairman). Associate members have the right to vote only in certain cases. Each member of the cooperative has 1 vote.	The cooperative is liable for its obligations with all its property. Members of the cooperative are obliged to repay the losses by making additional contributions.	The income distributed among the participants is divided into 2 parts: dividends paid in proportion to the contributions of associate members and additional shares of members; cooperative payments issued to members in proportion to their use of the main types of services of the cooperative (the charter may provide otherwise)	When leaving the OSKK, the participant has the right: to receive the value of his share contribution in money, in kind, to transfer part or all of it to another participant (to a third party - with the consent of the other Participants).
KFH	Two types of membership - the head and a member of the KFH (maybe one - the head of the KFH). The number of members is not limited.	Application for registration of KFH, application for separation land plot on account of land shares, an agreement between members of the peasant farm (at their discretion)	All decisions on the management of a peasant farm are made by its head (unless otherwise provided by the agreement)	The head of the KFH bears full responsibility for the obligations of the KFH, and the members of the KFH bear the risk within the value of their contributions.	Distributed by the head of the KFH at his discretion (unless otherwise specified in the agreement between the members of the KFH)	Those who left the KFH are entitled to receive monetary compensation in the amount of his share in the property of the economy. Land and property upon withdrawal of a member shall not be subject to division. The sizes of shares are considered equal (unless otherwise specified in the agreement between the members of the peasant farm)
GKP state (state) enterprise	The participant of the enterprise is its founder - the Government of the Russian Federation. A state-owned enterprise is based on the right to operational management of the Federal property transferred to it.	Charter approved by the Government of the Russian Federation		He is liable for his obligations with all his property. Not responsible for the obligations of the founder. The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise in case of insufficiency of its property		The liquidation of the enterprise is carried out by decision of the Government of the Russian Federation
MP (municipal enterprise)	The participant of the enterprise is its Founder - an authorized state body or local self-government body. This type of unitary enterprise is based on the right of economic management.	Charter approved by the authorized state body or local self-government body	All decisions on the management of the enterprise are made by the head or another body appointed by the owner of its property.	By its obligations with all its property. Not responsible for the obligations of the founder. The owner of the property is liable for the obligations of the enterprise if its bankruptcy occurred due to the fault of the owner of the property	The conditions for the use of profits are stipulated in the charter approved by the founder	The liquidation of the enterprise is carried out by the decision of the founder - the owner of its property

Preview:

In addition to the division into commercial and non-profit organizations, we also have a division into unitary and corporate. Unitary - these are those where there is leadership, as, for example, in a state-owned enterprise - an appointed director, this is a religious organization or institution. And corporate ones are where the citizens themselves collectively manage, say, a homeowners association or a joint-stock company. Where there are shareholders, it is a corporation. AT corporate organization whether it is commercial or not, it is managed collectively. There is a supreme body - the general meeting. It elects the board, the chairman of this board or the head of the legal entity itself, sometimes he is called the president. And in unitary issues of management, the owner decides

Commercial organizations:

• Commercial corporate organizations:

1. General partnership
2. Faith partnership
3. Peasant (farm) economy
4. Economic partnership (almost not mentioned in the Civil Code)
5. Joint-stock company
6. Production cooperatives

• Commercial unitary organizations:

Non-profit organizations:

• Non-profit corporate organizations:

1. consumer cooperative
2. Public organizations
3. Associations and unions

• Non-profit unitary organizations:

1. Funds
2. Institutions
3. Religious organizations

Commercial corporate organizations

General partnership

The definition of a full partnership is given in Article 69 of the Civil Code of the Russian Federation:

A partnership is recognized as a full partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activity on behalf of the partnership and are liable for its obligations with their property

Faith partnership

Article 82 contains the definition of a limited partnership:

A limited partnership (limited partnership) is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more participants - contributors (limited partners), who bear the risk of losses, associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership

Peasant (farm) economy

Article 86.1 of the Civil Code of the Russian Federation defines a peasant (farm) economy:

A peasant (farm) enterprise created as a legal entity is recognized as a voluntary association of citizens on the basis of membership for a joint production or other economic activity in area Agriculture based on their personal participation and association of property contributions by members of the peasant (farm) economy

Economic partnership

The definition is contained in Art. 2 of the Federal Law of 03.12.2011 No. 380-FZ "On economic partnerships":

A business partnership (hereinafter referred to as a partnership) is a partnership established by two or more persons. commercial organization, in the management of which, in accordance with this Federal Law, the participants of the partnership, as well as other persons, take part in the limits and to the extent that are provided for by the agreement on the management of the partnership.

Limited Liability Company

The definition of a limited liability company is given in Article 87:

A limited liability company is a business company, the authorized capital of which is divided into shares; members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares

Joint-stock company

Article 96 of the Civil Code of the Russian Federation contains a definition joint-stock company:

A joint-stock company is a business company, the authorized capital of which is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares

The previously existing CJSC and OJSC were replaced by new types of joint-stock companies:

• public
• non-public.

Production cooperatives

concept production cooperative given in article 106.1:

A production cooperative (artel) is 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, performance of work, trade, consumer services, provision of other services), based on their personal labor and other participation and association of property share contributions by its members (participants). The law and the charter of a production cooperative may provide for the participation of legal entities in its activities.

Commercial unitary organizations

State and municipal unitary enterprises

Article 113 contains the definition of a unitary enterprise:

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including between employees of the enterprise

The law distinguishes two organizational and legal forms of unitary enterprises:

• state unitary enterprises
• municipal unitary enterprises

Non-profit corporate organizations

consumer cooperative

Article 123.2 contains the definition of a consumer cooperative:

A consumer cooperative is a membership-based voluntary association of citizens or citizens and legal entities in order to meet their material and other needs, carried out by combining property shares by its members.

Consumer cooperatives also include:

• consumer societies,
• housing, housing construction and garage cooperatives,
• horticultural, horticultural and dacha consumer cooperatives,
• mutual insurance companies
• credit cooperatives,
• rental funds,
• agricultural consumer cooperatives

Public organizations

Definition public organizations given in Article 123.4 of the Civil Code of the Russian Federation:

Voluntary associations of citizens united in the manner prescribed by law on the basis of their common interests to meet spiritual or other non-material needs, to represent and protect common interests and achieve other goals that do not contradict the law are recognized as public organizations.

FZ-99 includes the following public organizations:

• political parties,
• trade unions (trade union organizations) established as legal entities,
• social movements,
• bodies of public initiative
• territorial public self-governments

Associations and unions

Article 123.8 defines an association (union):

An association (union) is an association of legal entities and (or) citizens, based on voluntary or, in cases established by law, on mandatory membership and created to represent and protect common, including professional, interests, to achieve socially useful goals, as well as other non unlawful and non-commercial purposes

Among the associations (unions):

• non-profit partnerships
• associations of employers
• associations of trade unions, cooperatives and public organizations,
• chambers of commerce and industry, notaries and lawyers

Associations of property owners

Article 123.12 contains the concept of an association of real estate owners:

A partnership of real estate owners is a voluntary association of owners of real estate (premises in a building, including apartment building, or in several buildings, residential buildings, country houses, horticultural, horticultural or summer cottages, etc.), created by them for joint possession, use and, within the limits established by law, the disposal of property (things), by virtue of the law being in their common ownership or in common use, as well as to achieve other purposes stipulated by laws

Property owners associations include:

• homeowners associations
• horticultural, horticultural and dacha non-profit partnerships

Cossack societies entered in the state register of Cossack societies in Russian Federation

The definition of a Cossack society is given in article 123.15:

Cossack societies are recognized as associations of citizens entered in the state register of Cossack societies in the Russian Federation, created in order to preserve the traditional way of life, management and culture of the Russian Cossacks, as well as for other purposes provided for by Federal Law No. service of the Russian Cossacks", who voluntarily assumed, in accordance with the procedure established by law, obligations to perform state or other service

Communities of Indigenous Peoples of the Russian Federation

Article 123.16 contains the definition of communities of indigenous peoples of the Russian Federation:

Communities of the indigenous peoples of the Russian Federation are recognized as voluntary associations of citizens belonging to the indigenous peoples of the Russian Federation and united on the basis of consanguinity and (or) territorial-neighborhood in order to protect the original habitat, preserve and develop traditional ways of life, management, crafts and culture

Non-profit unitary organizations

Funds

The definition of a fund in Article 123.17 of the Civil Code of the Russian Federation:

The fund is recognized as a unitary non-profit organization, without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing charitable, cultural, educational or other social, socially useful goals

Funds include:

• public funds
• charitable foundations

Institutions

The concept of establishment is given in article 123.21:

An institution is a unitary non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature.

The Code identified 3 types of institutions:

• State (state, budget or autonomous), including state academies of sciences
• Municipal (state, budget or autonomous)
• Private, including public institutions

Autonomous non-profit organizations

Article 123.24 contains the definition of an autonomous non-profit organization:

An autonomous non-profit organization is a unitary non-profit organization that does not have membership and was created on the basis of property contributions from citizens and (or) legal entities for the purpose of providing services in the areas of education, healthcare, culture, science and other areas of non-profit activities.

Religious organizations

Article 123.26 contains a definition of a religious organization:

A religious organization is a voluntary association of citizens of the Russian Federation permanently and legally residing on the territory of the Russian Federation or other persons, formed by them for the purpose of joint confession and dissemination of faith and registered in the manner prescribed by law as a legal entity (local religious organization), an association of these organizations (centralized religious organization), as well as an organization created by the specified association in accordance with the law on freedom of conscience and on religious associations for the purpose of joint confession and dissemination of faith and (or) the governing or coordinating body created by the specified association

So, you have decided to open your own enterprise and stopped at the stage of choosing the legal form of organization of the enterprise.

For an unprepared person, this is quite difficult to do, this is an important and responsible decision that will affect further development business.

IP - Individual enterprise

A sole proprietorship is a form of business organization in which the entire enterprise consists of one person. An individual enterprise can be a photographer, a private taxi driver, an owner of an online store.

With this form of business organization, it is impossible to earn a large amount of money, since its ability to obtain a loan and conduct business is limited.

A sole proprietorship is a business with limited liability, simple accounting and low taxation. If an individual entrepreneur wants to hire employees, he can open a PBUL.

PBUL

PBUL - An unincorporated enterprise is a unique form of doing business in Russia, which allows an individual entrepreneur to hire five employees for a certain period. As PBUL, one can most often find farming, with the subsequent sale of products on the market. PBUL is also a form of business with limited liability for debts.

Currently, the PBUL has been reorganized so that an individual entrepreneur can hire several workers for himself without re-registering his enterprise.

LLC - Limited Liability Company

Limited liability companies are the most common form of small business in Russia. The LLC can afford to employ fifty employees, and has limited liability for debts. When organizing an LLC, an entrepreneur must understand that in this form of business organization, his opportunities for making a profit are limited.

Other companies are not interested in working with LLC, because this organization, in case of non-fulfillment of obligations under contracts, or non-payment of debts, risks only the money that was invested in the company. The directors of an LLC are not liable for their debts with their personal property.

For LLC, there are several forms of taxation and types of financial statements.

ALC - Additional Liability Company

ALC is a company whose managers are fully responsible for the debts of the enterprise, as well as business obligations. ALC has ample opportunities for development and profit, but a novice businessman is no longer immune from possible failure. In the event of problems, the owner of the company may lose not only the capital invested in it, but also his property.

Such enterprises are found in Russian market much less limited liability companies. For ALCs, as well as for LLCs, there are several forms of taxation that you can choose for doing business.

General partnership (trust)

A general partnership, or trust, is rare in modern Russian business. A trust can be formed when several entrepreneurs, who are called general partners, jointly pool their capital to establish production. Such a system can be considered on the example of a logging enterprise.

Several full comrades formed a trust to engage in logging. One of them provided tools for cutting trees, the other construction equipment, the third - made a monetary contribution to the trust. Each of the general partners received a share in accordance with the contribution that he made to the organization of the enterprise. The larger the share, that is, the contribution, of a comrade, the greater the priority of his opinion in holding meetings.

The trust may hold a meeting to decide important issues, in which the decision is made by voting of all its members. The larger the share of the voter, the greater the weight of his vote. Such an organization can hire workers, and bears unlimited liability for debts.

Team partnership

A team partnership, or limited partnership, is a form of organization of a partnership that includes:

• Complete comrades.
• Investors are limited partners.

General partners are engaged in direct business activities, create a plan for the development of the company, solve emerging problems and establish partnerships with other enterprises. General partners have unlimited liability for the debts of the firm.

Limited partners make a financial contribution to the operation of the enterprise - which, after a set time, is taken back along with interest.

Organization of business, and its conduct is a rather difficult task for a person. We have tried to disclose as much as possible in this article the forms of business organization. We hope that this article has helped you better understand this topic.