Organizational and legal forms of enterprises. Advantages and disadvantages.

The organizational and legal forms of enterprises provided for by Russian law have a number of characteristics that must be taken into account when establishing a company.

Individual entrepreneur.

The most attractive for many businessmen is the discovery of IP. Registration in the Tax Inspectorate is a fairly simple procedure that does not require the formation of constituent documents, registration is carried out at the entrepreneur's home address. In the course of the firm's activity, accounting is not maintained, only tax returns are submitted. For violations of tax laws, there are minimum penalties. Prior to the hiring of hired employees, registration with the Pension Fund and the FSS as an employer is not mandatory. The PI is closed within a week from the day the relevant application was submitted to the tax authority. The main disadvantage of this form of activity of the enterprise is that the owner is responsible for his obligations under all personal property. Also, IP can not engage in certain types of activities subject to licensing.

Legal entities. Organizational and legal forms of enterprises

Open Company the best variant for the businessmen, aspiring to reduce a measure of personal responsibility, not too complicating accounts department. Obligations are secured within the authorized capital and assets of the firm. Small businesses are given the opportunity to take a reduced version of the financial statements (only forms 1 and 2). A company may be registered with one or more persons whose rights and obligations are determined by the constituent documents. The company's participants have the right to alienate their shares in the manner prescribed by the company's charter. Opening an LLC is a time-consuming procedure, it is advisable to entrust it to professional lawyers. Its passage involves the development of constituent documents, the resolution of the issue with a legal address, the formation of authorized capital (its minimum value is 10,000 rubles), and registration in off-budget funds as an employer, regardless of the actual availability of employees. A significant disadvantage of the LLC is the complexity of its liquidation, which is accompanied by inspections by the tax authority and off-budget funds. The maximum duration of the removal of a company from the register is 6 months, in some cases the Inspectorate of the Federal Tax Service may extend this period to one year. LLC with small volumes of activities and transparent accounting can be liquidated for 2-3 months.

There are organizational and legal forms of enterprises that make it possible to attract significant investments for business development. ZAO is an ideal choice for medium-sized companies that require the attraction of cash. The registration procedure in the Tax Inspectorate practically does not differ from the LLC, but after its completion it is necessary to register the issue of shares in the Federal Service for Financial Markets (FSFM). The supreme management body of the CJSC is a meeting of shareholders, the number of which can not be more than 50. They are not liable for the obligations of the enterprise and bear commercial risks within the limits of the value of the acquired shares. The liability of CJSC is limited by its assets and authorized capital (the minimum value is 10 thousand rubles). The Company is obliged to file all 6 forms of financial statements, as well as maintain a register of shareholders. Liquidation is carried out in a similar manner to LLC.

OJSC is the most complex form of business that is necessary for the operation of large-scale enterprises. The main differences from the CJSC are: the possibility of attracting an unlimited number of shareholders; The minimum amount of the authorized capital is 100 thousand rubles.

Features of organizational and legal forms of enterprises

In addition, there are other organizational and legal forms of enterprises, which make it possible to solve specific problems of a different nature. These are various partnerships, cooperatives and non-profit organizations. For each of these legal entities is characterized by its specificity of registration and record keeping.