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Signs of entrepreneurial activity. The concept and features of entrepreneurial activity The main feature of the entrepreneurship zone is

It differs in a number of features, which allows us to speak of entrepreneurial activity as a narrower concept than the concept of "economic activity".

The main and mandatory signs of entrepreneurial activity are:

1) independent activity;

2) the purpose of the activity is to make a profit;

3) the systematic nature of making a profit;

4) economic risk;

5) the fact of state registration of participants.

The absence of any of the five signs means that the activity is not entrepreneurial.

1. Entrepreneurial activity can be carried out both by the owner himself and by the entity managing his property on the basis of the rights of economic management with the establishment of the limits of such management by the owner of the property.

Independence in the organization of production is complemented by commercial freedom. The business entity determines the ways and means of selling its products, chooses contractors with whom it will deal. Economic ties are secured by contracts.

An important condition for commercial freedom is free pricing. However, in economics, there is no absolute freedom for producers. an entrepreneur has complete independence in the sense that above him there is no authority issuing a command: what to do, how and how much. He is not free from the market, from its strict requirements. Therefore, we can only talk about a certain framework of independence.

2. Entrepreneurial activity involves the systematic receipt of profit, which is the product of a specific human resource - entrepreneurial abilities. This work is not easy and combines, firstly, the manifestation of the initiative to combine material and human factors for the production of goods and services, secondly, the adoption of extraordinary decisions on the management of the company, the organization of labor and, thirdly, the introduction of innovations through the production of new type of product or a radical change in the production process. All this gives grounds to speak of entrepreneurship as a professional activity aimed at making a profit.

Possessing independence, organizing production in his own interests, the entrepreneur assumes responsibility within the limits determined by the organizational and legal form of the enterprise for the result of his activities. The property liability of an entrepreneur is his obligation to endure unfavorable property consequences due to violations committed on his part. Its size depends on the organizational form of the enterprise.

3. The Civil Code specifies the main subject feature, i.e. an indication of the systematicity of making a profit is introduced. Isolated cases of profit making are not entrepreneurial activities. Consistency is characterized by the duration and regularity of making a profit, which is determined by the professionalism of the entrepreneur. Thus, the Civil Code of the Russian Federation states that for an entrepreneur, it is not so much the sphere of activity itself that is important as the systematic receipt of profit.


4. A sign of entrepreneurial economic relations is economic risk. Risk constantly accompanies business and forms a special way of thinking and behavior, the psychology of an entrepreneur. Risk is the possible adverse property consequences of the entrepreneur's activities, not caused by any missed opportunities on his part. The risky nature of the activity can lead not only to bankruptcy, but also turn out to be detrimental to the property interests of citizens and organizations. The Civil Code of the Russian Federation provides for increased property liability of an entrepreneur for violation of his obligations, if he does not have evidence that proper performance was impossible due to force majeure clause 3 of Art. 401 of the Civil Code of the Russian Federation).

At the same time, the above rule is valid, unless otherwise provided by law or contract. In the conditions of legal unpreparedness of a significant purity of the population of the country, entrepreneurs can almost always add to the agreement a condition on responsibility for its violation on the basis of the principle of guilt. In addition, the ability to interpret force majeure rather broadly and not to reduce it only to natural disasters also allows the perpetrator to avoid responsibility.

The entrepreneur is responsible for the risk of his property, but not only of it. Losses are also possible that affect its status in the labor and capital market (competitiveness, professional reputation, psychological assessment, etc.).

5. State registration of participants in entrepreneurial activity is a legal fact preceding the start of entrepreneurial activity. Business entities in order to obtain the status of an entrepreneur must be registered in this capacity. Engaging in systematic profit-making activities without state registration entails legal liability.

Business activity can be carried out by both legal entities and citizens. Among legal entities, this right is fully enjoyed by commercial organizations. However, for some activities, a commercial organization must obtain a license. There are types of activities for which a monopoly of state enterprises has been established (production and trade in arms).

The concept of entrepreneurial activity reads:

entrepreneurial activity is an independent activity carried out at one's own risk aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law.

This definition identifies four differences between entrepreneurship and other types of activities of citizens and legal entities. These characteristic differences are signs of entrepreneurship and serve as the basis for classifying this or that activity as entrepreneurial. But it is possible to recognize an activity as entrepreneurship only if all 4 signs are present in it, without exception. So what are the signs of a legitimate business?

1. The independence of the entrepreneurial activity.

First of all, this means that the entrepreneur carries out his activities directly on his own behalf, of his own free will and in his own interests.

He independently (but taking into account legal norms) determines the course and options for the development of his activities, makes legally and economically significant decisions, uses material, human and other resources to achieve the set goal, and also exercises the right to defend his interests in court.

Unlawful restriction of independence or other unlawful interference in the activities of an individual entrepreneur or legal entity is not allowed and may entail criminal liability under the rules of Art. 169 of the Criminal Code of the Russian Federation. This will be discussed in more detail below.

2. The entrepreneur acts at his own risk.

An entrepreneur who decides to act independently in order to make a profit consciously takes risks to one degree or another, because it is impossible to predict success or foresee failure with a 100% guarantee.

Risks come in the form of monetary losses, innovation and investment, currency and credit risks, and technical and moral risks. Various reasons can lead to monetary losses:

  1. violation by partners of their obligations,
  2. changes in the conditions of entrepreneurial activity due to objective circumstances,
  3. non-receipt of expected income (Article 929 of the Civil Code of the Russian Federation),
  4. other events with signs of probability and chance.

3. Entrepreneurial activity always has the goal of systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services.

The systematic implementation of activities is the most important property that unites all actions into a single whole. The systematic nature of operations should be interpreted as their unity, continuity, and embracing a single goal.

Profit is considered to be all income received, minus the amount of expenses, taking into account the specifics for certain types of organizations specified in Art. 248 of the Tax Code of the Russian Federation. The profit of individual entrepreneurs, according to Art. 210 of the Tax Code of the Russian Federation, it is conditionally possible to consider their income reduced by the amount of tax deductions provided for by Articles 218-221 of the Tax Code of the Russian Federation. The specifics of determining the profit (income) of legal entities and individuals operating under special tax regimes are determined by the provisions of Section VIII.1 of the Tax Code of the Russian Federation.

4. Entrepreneurs can be persons (individuals and legal entities) registered in the manner prescribed by law.

Firstly, it means that you need to go through state registration as an entrepreneur. From the moment of state registration, an entrepreneur acquires the rights and obligations necessary to participate in entrepreneurial activities, and acts as an independent participant in civil circulation, in administrative, tax, labor and other legal relations.

Secondly, in some cases, the mere fact of state registration of a person as an entrepreneur may not be enough to start an entrepreneurial activity. Certain activities require a license (special permit). The list of these activities is defined in Art. 17 ФЗ dated 08.08.2001 "On licensing of certain types of activities".

It is necessary to distinguish illegal entrepreneurship, recognized as an offense, from entrepreneurial activity, which has a combination of the above characteristics.

The state provides for the protection of the interests of entrepreneurs.

Obstruction of legitimate business activities is considered an economic crime and is punishable by law. Obstruction of entrepreneurship can be expressed in the following actions:

  1. unlawful refusal to register an individual entrepreneur or legal entity,
  2. evading their registration,
  3. unlawful refusal to issue a special permit (license) to carry out certain activities or evasion of its issuance,
  4. limiting the rights and legitimate interests of an individual entrepreneur or legal entity, depending on the organizational and legal form,
  5. in illegal restriction of independence,
  6. other illegal interference in the activities of an individual entrepreneur or legal entity, if these acts were committed by an official using his official position.

If the obstruction of legal entrepreneurial activity is committed in violation of a judicial act that has entered into legal force or caused major damage, then in accordance with Art. 169 of the Criminal Code of the Russian Federation, a more severe punishment is applied.

Before starting to consider the signs of entrepreneurial activity, it is important to understand what is meant by the very concept of "entrepreneurship" or business.

What is entrepreneurial activity?

Usually, they talk about doing business when an individual or a company systematically makes a certain profit from the production and sale of goods, the use of property or the provision of certain services. Undoubtedly, this is the main feature of entrepreneurial activity, which fully determines the strategy for managing your own business.

How to do business?

As a rule, the material signs of business entities include the presence of certain documentation and permits to carry out various commercial operations. To obtain them, you must officially register the company with government agencies. To do this, you need to submit the following documents:

  • constituent documents (decision of one or more owners to form a company);
  • application with a request for state registration;
  • receipt of payment of state duty for registration of a company or state of emergency;
  • a document confirming the owner's contribution to the authorized capital of the enterprise.

After that, in the shortest possible time, a certificate of registration of a private entrepreneur or company is issued, the presence of which, as well as the maintenance of strict financial reporting, are one of the main signs of entrepreneurial activity and confirm that the company carries out it in full compliance with local legislation.


The main features of entrepreneurial activity

As you know, the following features of modern business are among the important features of entrepreneurial activity:

  • Independence is one of the main features of entrepreneurial activity carried out by any company, regardless of its type and form of ownership. It can be property and organizational. Property independence implies that the owner has his own financial resources necessary to start his own business, further investment in it and fulfillment of obligations in relation to the partners and clients of the company, i.e. property liability to them. Organizational independence, undoubtedly, is also the main sign of successful entrepreneurial activity, since it implies making independent decisions on behalf of the company (choosing the type of activity, structure of the organization, its partners, founders, etc.).
  • Risk is an indispensable feature of entrepreneurial activity, since no commercial enterprise can do without it. The company may at any time incur significant losses due to violation of obligations by partners, the emergence of a strong competitor, changes in the political and economic situation and other factors that it cannot influence.
  • One of the most important signs of doing business is the company's desire to receive maximum and regular profit from the sale of goods and services.
  • Other necessary signs of business entities are the systematic nature of its implementation, a clear understanding of the goals of the enterprise and the development of a strategy for achieving them, the high professionalism of the founders of the company or state of emergency (it is desirable that they have a specialized education and understand the mechanisms of the markets in a modern economy).
  • One of the essential signs of the correctness of doing business is its legality and transparency.

The concept " special economic zones »Unites several types of special organization of economic life in compact territories. The types and subtypes of special zones differ in their purpose (functions) and control mechanisms. In all cases, special economic conditions are fixed by the relevant regulatory legal acts. There are several typologies of special economic zones. For example, OECD experts identify three main types of zones: free trade, entrepreneurship, and reconversion. In Russia, not all types of special zones are widespread.

The main feature free economic zone (FEZ): customs conditions (tariff and non-tariff), mandatory for the main territory of the country, do not apply on its territory, that is, in the national customs space, the FEZ is an exception. FEZs are created with the aim of attracting foreign investment, new technologies and progressive management experience, increasing and diversifying exports, developing import-substituting industries. Since the state support of FEZs requires significant financial resources (direct investments, compensation for shortfalls in tax revenues, etc.) and institutional efforts (creation of special laws, control, etc.), the number of created FEZs should not be large, otherwise the formation and development of FEZs will become sluggish. , which will interfere with the development of the main territory of the country.

The selection of territories that are granted the status of a FEZ is carried out from the possibility of obtaining a significant effect from government spending and provided economic benefits, or to overcome the depressive (crisis) state of this territory. In world practice, there are a number of types of SEZs:

· Free trade zones;

· Business zones;

· Technical and innovation zones.

Free trade zones (FTZ) specialize in operations for receiving, storing, processing imported goods (packaging, labeling, quality control, revision, etc.) for their sale on the domestic market. Similar operations are carried out by FTZs in relation to exported goods. Usually FTAs ​​are created in seaports, airports, intersections of transport communications, border regions. The trade function of the SEZ is often combined with the industrial and production function. Enterprises located in the FEZ, in addition to exemption from customs duties on imported means of production and exported finished products, are provided with privileges on taxes, rent, use of depreciation deductions, etc. FEZs can also specialize in the provision of banking, insurance, travel and other services. FEZs with different specialization have existed for a long time in many developed countries, but they have spread especially rapidly in the last two decades in developing countries.

For Russia, the experience of China is most interesting, where the creation of a free economic zone was carried out within the framework of the general process of economic reform. Basically, the creation of a free economic zone gives positive results. However, in world practice, there are many examples of the low performance of SEZs, mainly due to a weak initial investment push, unsystematic introduction of economic benefits, insufficient competitiveness of the created industries, in comparison with other regions within the country and abroad, as well as uncontrolled development of shadow economic activity. ...

Business zones are local territories in which a preferential regime is established for entrepreneurs in order to intensify economic activity, reduce unemployment, and increase the income of the population. These zones, unlike FEZs, do not have the status of extraterritoriality. As a rule, they are created with special permission in depressed areas. To revive small and medium-sized businesses in them, the state and municipalities are going to liberalize control over the structure of activities, prices, wages, employment, exemption from local property tax, the allocation of preferential loans, permission for accelerated depreciation, etc.


e. These benefits and incentives are aimed primarily at increasing investment. Local authorities are simplifying procedures for obtaining a business permit, and reporting on performance results is reduced. Business zones are created for a limited period. In the US, the deadline is 5 to 20 years, and in Spain, it is 3 years with the option of renewal. An analysis of the effectiveness of business zones, carried out by the Department of Housing and Urban Development of the US Government, revealed that the functioning of the zones facilitated the creation of new firms and the expansion of existing ones; employment increased by 7-10% (mostly in the manufacturing industry and retail trade), the use of previously abandoned land plots improved.

A special type of business zones can be considered offshore zones ... Their main feature is the free registration of foreign companies, the main activity of which takes place in other countries. The attractiveness of offshore zones for foreign companies lies primarily in the low taxes. For example, on the island of Cyprus, offshore companies are charged a tenth of the regular company tax, which is only 4.25% of the profits. Foreign employees of offshore companies are either exempt from paying tax, or they are charged 10% of the regular tax. The geographical location of the zone, the available telecommunications, a high level of legal, banking, insurance and other services can also be attractive for offshore companies. The confidentiality of the transactions is maintained. Thus, the Central Bank of Cyprus maintains secrecy regarding information about offshore companies, their owners and foreign employees. The attitude towards offshore zones is ambiguous. The zones themselves and the countries of their location (their territories may coincide) benefit from the presence of offshore companies in the form of taxes, additional employment, additional customer demand, etc. part of the financial flows associated with the activities of these companies.

A variety of special zones are technical innovation zones , characterized by a high concentration of research and production companies in a compact area. Technological innovation zones include technopolises, science parks, and technology parks. Most often they are created on the basis of universities or through the restructuring of industrial zones. Support for the development of zones from the state and municipalities is provided in the form of orders for development, preferential or free rental of production and office premises, provision of laboratory equipment, provision of consulting services, examination of inventions, assistance in obtaining loans. In the United States, three technoparks are best known:

· Park "North Carolina Triangle", located between three universities and created in the late 1950s. Its activity was especially intensified after the location of the IBM enterprises here. In the early 1980s. the technopark united 40 types of activities, and the number of employees was more than 20 thousand people. The combination of such advantages as small-town life, proximity to universities and preferential maintenance creates a special appeal;

· "Boston Route 128" based at the Massachusetts Institute of Technology, specializing mainly in space orders and the development of electronics. In the 1960s. this technopark included more than 300 institutions and enterprises;

· "Silicon Valley" in California, which currently houses several thousand firms creating new technologies and products.

Technology innovation zones in the United States have spread rapidly since the 1980s. and currently there are more than 150. They ensure cooperation between universities and industry, encouraging scientists to directly participate in the practical implementation of scientific ideas. Small high-tech enterprises are also being created on the territory of technoparks, producing pilot batches of new products.

Entrepreneurship in the Russian Federation is an integral part of the economy that has existed for a long time. Despite the fact that in the last century the authorities set a course for the complete destruction of private trading activity, today there is no deterrent from the state. On the contrary, with the collapse of the USSR and the period of perestroika, entrepreneurship acquired large-scale features.

Entrepreneurship: definition by law

Today there is a clear definition of entrepreneurship. The main features of this activity are directly related to its content. So, the Civil Code of the Russian Federation recognizes entrepreneurial activity as an independent activity, carried out taking into account all risks, the purpose of which is to systematically receive income (profit) from the provision of services, the sale of commercial products, the performance of work, etc. In addition, entrepreneurship in Russia is subject to a mandatory state registration procedure , which also makes it possible to guarantee its passage by applicants in accordance with the established regulations in the presence of equal requirements.

The main types of business

Based on the signs and classification of entrepreneurship, it is easy to guess about the purpose of modern business. Regardless of the form of private activity, its type, the entrepreneur pursues the main goal - making a profit. The most striking division of business is its classification, which is based on production capacity and financial potential. So, all enterprises are conventionally divided into:

  • small;
  • large;
  • average.

Characteristic features of small business

It is this typology that has become most widespread. The signs of small business, which, in fact, is the largest economic sector, are:

  • flexibility;
  • plurality;
  • competitiveness;
  • speed of updating;
  • adaptation to changes in market conditions.

The overwhelming majority of the working-age population is employed precisely in small businesses. Economists consider small business to be the foundation of the Russian market, since in many ways it is it that acts as a link between the consumer and other sectors of the economy. Due to low prices and minimal costs, small businesses successfully compete.

Subtypes of small businesses and their forms of activity

As a rule, a small business occupies a niche where there is no massive demand, there is no need for large-scale advertising campaigns and the global costs of providing professional management. State support for private activities has a positive effect on the "vitality" of small enterprises in the face of fierce and ruthless competition.

Such forms of small business as franchising and venture entrepreneurship deserve special attention. In the first case, we are talking about a whole system of firms that have entered into an agreement on the right to use a specific brand name in their activities. In exchange for the provision of advertising services, distribution and increasing the prestige of the brand name, enterprises receive favorable benefits, discounts and assistance in the delivery of goods, supply of trade equipment, and obtaining loans and credits.
Venture entrepreneurship involves the use of fresh scientific developments. Such commercial organizations, creating a business on innovations, bring the business started to the end, developing research and completing it.

Signs of a medium business

Middle-level entrepreneurs have the smallest numbers. Today, economists talk about the progression of the trend towards their reduction. In particular, the fragility and short life of such firms is due to their inability to compete profitably with small and large businesses.
The only representatives of the middle line of entrepreneurship are manufacturers of specific products designed for constant demand. In this case, medium-sized companies acquire a more confident position in the market compared to small ones.

Features of large enterprises

The most stable positions in the market with rapidly growing inflation are held by representatives of the third business link. The signs of entrepreneurship of firms belonging to the category of large entities include the following:

  • mass production, which implies the presence of numerous branches, partners, etc .;
  • assistance to giant enterprises in scientific and technological progress in order to develop new, previously unexplored industries;
  • strong and stable position in the market;
  • saving labor costs by combining production;
  • providing a huge number of jobs for the population.

The main features of modern business of all varieties

Despite the existence of many business classifications (an enterprise can be characterized by the type of raw materials used, by purpose, seasonality, size, degree of production mechanization, etc.), all varieties have similar features.
It is necessary to highlight four main features of entrepreneurship and consider the nuances of each of them:

  • independent implementation of private activities;
  • financial risks;
  • systematic profit making;
  • the subjects of the implementation of this activity can be individuals and legal entities.

Independence

Speaking about the independence of a business, most often they understand its free implementation, not related to the interests of third parties. The issues of providing and developing private activities are solely on the shoulders of the owner. The entrepreneur independently develops the strategies and plans of the enterprise, makes legally significant decisions, attracts labor and other resources to accomplish the assigned tasks. In addition, each enterprise has the right to defend its own interests in court. Any restriction of private activity that does not have a legal basis, any interference in the work of both an individual businessman and the whole company is unacceptable and entails criminal liability.

The presence of certain risks

Another hallmark of entrepreneurship in our country is the presence of constant financial risks. Making a decision for himself to act with the aim of making a profit, a businessman cannot be one hundred percent confident in the successful implementation of the conceived project, which means that he will have to face risks of various magnitudes.
They have signs of chance and probability, but nevertheless, one cannot ignore:

  • monetary losses;
  • investment losses;
  • technical and depreciation costs.

Entrepreneurship for money

As already mentioned, the implementation of private activities pursues the goal of making a profit - this is another sign of entrepreneurship. The provision of your own property for use, the sale of actually manufactured products or the sale of goods through wholesale suppliers, the service sector and the performance of work - all this should generate cash income. To comply with this criterion, business entities should not forget about consistency - only regular and continuous business will make it possible to make a profit, the concept of which includes all direct income, subject to the deduction of the corresponding expense items, including tax payments.

Registration of entrepreneurs in the register

The last sign of entrepreneurship is that its subject can be all persons registered in the manner approved by the legislation - individuals and legal entities. The procedure for state registration of entrepreneurs is compulsory; after passing it, applicants automatically acquire a set of rights and obligations outlined by law. Entrepreneurial legal capacity allows participants in business activities to independently act in civil circulation and be subjects of legal relations in various industries.

However, it should be understood that such a sign of entrepreneurship as registration in the unified state register is far from always enough for the implementation of private activities. For example, the sale of alcoholic and tobacco products without first obtaining a special permit (license) is illegal. In full measure, the signs and types of entrepreneurship requiring the passage of appropriate procedures are present in the content of the Federal Law "On licensing certain types of activities."

Illegal business

In addition, illegal business activity is punishable by law and constitutes an economic offense. At the same time, the so-called shadow business has practically the same features as legitimate forms of entrepreneurship. The main difference between an illegally operating company and a legalized enterprise is the lack of data about it in the state register. Most often, cases of violation of legislation in the field of entrepreneurship are recorded in retail trade and agriculture.