Organizational and legal forms of enterprises. Advantages and disadvantages.

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

Individual entrepreneur.

The most attractive for many businessmenis 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 date of submission of the relevant application 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, an individual entrepreneur can not engage in certain types of activities that are subject to licensing.

Legal entities. Organizational and legal forms of enterprises

LLC is the best option for entrepreneurs,seeking to reduce the measure of personal responsibility, not too complicating accounting. Obligations are provided within the authorized capital and assets of the firm. Small businesses are given the opportunity to take a shortened version of the financial statements (only forms 1 and 2). A company can be registered with one or several persons whose rights and obligations are determined by the constituent documents. Members of the company have the right to alienate their shares in the manner prescribed by the company's charter. The opening of LLC is a labor-intensive 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 amounts of activity and transparent accounting can be liquidated for 2-3 months.

There are organizational and legal formsenterprises, allowing to attract significant investments for business development. ZAO is an ideal choice for medium-sized companies that require the attraction of cash. The procedure for registration with 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 do not meet the obligations of the enterprise and bear commercial risks within the limits of the cost of the acquired shares. The liability of ZAO 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 similarly LLC.

OJSC is the most complex form of business thatis necessary for the operation of large-scale enterprises. The main differences from ZAO 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 otherorganizational and legal forms of enterprises, which make it possible to solve specific tasks of a different nature. These are various partnerships, cooperatives and non-profit organizations. Each of these legal entities has its own specifics of registration and record keeping.