organizational and legal forms of enterprises under national legislation, have a number of features that need to be considered when establishing a company.
individual entrepreneur.
most attractive to many business people is the discovery of IP.Registration with the IRS is a fairly simple procedure that does not require preparation of constituent documents, registration is carried out at the home address of the entrepreneur.In the normal course of business of the company accounting is not conducted, shall only tax returns.For the violation of tax legislation provides minimum penalties.Until the employment of hired employees in registration with the Pension Fund and the FSS as an employer is not required.Closing SP carried out within a week from the date of submission to the tax authority of the declaration.The main disadvantage of this form of activity is that the owner is responsible for its obligations within the framework of all personal property.SP also can not engage in certain activities, subject to licensing.
Entities.The organizational and legal forms of enterprises
company best option for entrepreneurs seeking to reduce the measure of personal responsibility, not too complicate accounting.Obligation to ensure within the authorized capital and the firm's assets.Small businesses the opportunity to take an abridged version of the financial statements (only forms 1 and 2).The company can be listed on one or more persons, the rights and obligations are determined by the constituent documents.Members of the company have the right to dispose of their shares in the manner prescribed by the charter company.Opening Ltd - a time-consuming procedure, which should be entrusted with maintenance of professional lawyers.Its passage involves the development of constituent documents, the decision to issue a legal address, the formation of the authorized capital (its minimum value - 10 thousand rubles), as well as registration with extra-budgetary funds, as an employer, regardless of the actual presence of staff.A significant drawback is the complexity of company liquidation, which is accompanied by an inspection by the tax authority and extrabudgetary funds.The maximum duration of withdrawal of the company from the register - 6 months, in some cases, the IRS may extend this period to one year.Ltd. with small volumes of activity and transparent accounting can be liquidated within 2-3 months.
There are legal forms of companies that will attract significant investment for business development.UAB - the perfect choice for mid-size companies that need to raise funds.The procedure of registration in the IRS does not differ from the company, but after the completion of the issue of shares must be registered with the FSFM (Federal Service for Financial Markets).The supreme governing body of JSC - shareholders' meeting, the number of which may not be more than 50. They are not liable for the obligations of the company and bear the commercial risks to the value of the acquired shares.Liability Company limited its assets and registered capital (the minimum amount - 10 thousand rubles).The Company is obliged to submit all six forms of financial statements, as well as maintain a register of shareholders.Elimination is made similarly LLC.
of the most complex form of business, which is necessary for conducting the activities of large-scale enterprises.The main differences from the Company are: the ability to attract an unlimited number of shareholders;the minimum amount of share capital - 100 thousand rubles.
Features of legal forms of companies
In addition, there are other legal forms of companies that provide the opportunity to solve specific problems of different nature.This variety of partnerships, cooperatives and non-profit organizations.For each of these entities is characterized by its own specific registration and record-keeping.