Inkampani Non-umphakathi okuhlangene isitokwe: articles of association, ukubhaliswa

Emphakathini ibhizinisi kwakukhona izinkampani angekho esidlangalaleni ngokuhlanganyela isitokwe. Futhi zonke ngenxa kwentelwa kutsi letichibiyelo okuvusa amadlingozi the Civil Code waba ingane yokutholwa. Yiziphi? Yini izinhlobo zezinhlangano eRussia uvele ngokuhambisana kubo? kufanele kanjani uzwakale igama elifanele inkampani okuhlangene isitokwe angekho esidlangalaleni, uma sesikude ukwenza ibhizinisi kohlaka zomthetho wokuhleleka? Sizozama ukuphendula le mibuzo futhi ngesikhathi esifanayo cabangela ezicashile enhle kakhulu embula ngokuyisisekelo ezintsha zomthetho.

Umthetho omusha

Lo mkhuba angekho esidlangalaleni inkampani okuhlangene isitokwe, entsha ngokuphelele-Russia. Leli gama linwetshelwe kuphela ezinye izinguquko zomthetho kwenziwe Septhemba 2014. Khona-ke sesingasebenza ezinye izinguquko the Civil Code. Ngokusho kwakhe, inkampani okuhlangene isitokwe avulekile futhi ivalwe njengoba izinhlobo zomthetho we amabhizinisi wathola elinye igama. Manje, ngemuva neminye imibandela - okungukuthi, umphakathi "umphakathi" futhi "okuvamile." Yini abakubonisayo?

Ngu manje izinkampani zomphakathi zifaka phakathi izinhlangano nge ukwabelana kanye izibambiso ezibekwe ngefomethi evulekile (noma adayiswa ngaphansi imithetho izenzo zomthetho olawula izibambiso inzuzo). Ezinye izinhlobo izinhlangano ibhizinisi - CJSC futhi OJSC - ezingesiyo ukuvikeleka kutungeletela, unikezwa isimo "okuvamile." Igama lazo kuzwakala "inkampani okuhlangene isitokwe", ngaphandle kunoma iyiphi anezele. Phawula futhi ukuthi laba format yenhlangano amabhizinisi, njengoba Odo, awuzange, isimiso, lutho liye labizwa futhi saqedwa. Ngakho, inkampani waqala phezulu Septhemba 2014, kumele ngokufanele iqanjwe kabusha. New futhi luzosebenza isimo obekwe umthetho.

Ezicashile amagama

Emthethweni entsha akukho eside ukuthi izwakale njengoba nje "inkampani angekho esidlangalaleni okuhlangene isitokwe". Ngakho, ifomu zomthetho ezifana CJSC, anamukelanga analog oqondile. Nokho, uma inhlangano kusadingeka amasheya, uma kungekhona egijima ukuhweba khulula, ukusetshenziswa kwegama elithi "inkampani okuhlangene isitokwe angekho esidlangalaleni" ngokumelene nabo kungenzeka ngezikhathi ezithile. Ngakwelinye ihlangothi, inkampani, lapho kungekho ukwabelana (kuphela enhlokodolobha ogunyaziwe) namanje.

Ngakho, umbandela eyinhloko "emphakathini" - evulekile ukuhweba amasheya kanye nezinye izibambiso. Ngaphezu kwalokho, izazi zithi akuyona ezingabalulekile kangako isici. "Ukukhulunyelwa kabanzi ezindabeni" JSC, ngaphezu, kumele iboniswe e sisekelo wayo.

Phawula futhi ukuthi entsha izinhlangano umthetho kabusha yokubhalisa ukuletha amagama abo emgqeni kwentelwa kutsi letichibiyelo akudingeki ukuba afeze ngokushesha. Ngaphezu kwalokho, ukuqaliswa inqubo akudingi izinkampani imali isimo. Eqinisweni abathandwayo - izinguquko kwi-Code Civil, okukhulunywe, ziye iqalwa iziphathimandla kudala njengoba 2012.

Ltd - iyinkampani angekho esidlangalaleni?

Maqondana enjalo yenhlangano-zomthetho izinhlobo zebhizinisi, njengoba inkampani, ngokucabangela izinguquko kwi-Code Civil kukhona isici esikhethekile. Ngakolunye uhlangothi, kuleli uhlelo olusha Ikhodi Inkampani manje labizwa ngokuthi izinkampani angekho esidlangalaleni, kanye "wangaphambili" CJSC. Ngakolunye uhlangothi, amalungiselelo athile we Code Civil alisho lutho mayelana ushintsho isimo sabo. Ngakho, inkampani - kubonakala sengathi "inkampani angekho esidlangalaleni" njengoba Company, ngesikhathi esifanayo, kunjengokungathi ifomu ezimele lwenhlangano zezomthetho ibhizinisi.

Kunezinhlobo ezintathu izinkampani

Ngakho, yini esinayo eqinisweni ukuchitshiyelwa komthetho? I isiRashiya izinhlobo ezintathu eziyinhloko izinhlangano.

1. Public Joint Stock Inkampani

Lezi zinkampani ukuthi babe namasheya, ujikeleze kutungeletela. Kunoma ikuphi, le "zangaphambili" JSC.

2. ababili subtypes izinkampani angekho esidlangalaleni:

- AB, abangenalo ukwabelana kwegazi mahhala (kungaba ngokuthi "wangaphambili" CJSC futhi OJSC nge kokwehla ukudayiswa izibambiso), unofficially - "inkampani angekho esidlangalaleni okuhlangene isitokwe";

- Inkampani ngaphandle nokwabelana.

Odo Owabe uyekwa. Kulabo amafemu ukuthi bakwazile ukwakha kule isimo, manje ingasetshenziswa amabanga inkampani.

ezicashile kabusha yokubhalisa

Yini okudingeka uyenze amafemu kakade bhalisiwe? Ingabe badinga ukuchitha ekuqambeni kabusha ngokuhambisana nemithethonqubo entsha ye Civil Code? Abameli akholelwa ukuthi ukhona, ngesisekelo okuqukethwe kwezinkambiso kokuchitshiyelwa Ikhodi. Iqiniso lokuthi e-isigaba 11 3 Article yomthetho efanele ukuqamba kabusha inhlangano emphakathini adaliwe ngaphambi ukungena force of izichibiyelo, futhi izimpawu omphakathi baziwa ngokuzenzakalelayo njengoba enjalo. Ngakwelinye ihlangothi, iNkampani ngeke bakwazi ubhalise, kodwa kuphela kuze kube isikhathi lapho intando ukuchibiyela isimiso - ngakho lifundza isigaba 9 sihloko lwesithathu ukuchibiyela umthetho.

kabusha yokubhalisa algorithm

Cabanga indlela kabusha yokubhalisa (ukuqamba kabusha) ngokuqinile kumele bakwenze uma isidingo sisekhona. Inqubo siqukethe izinyathelo eziyisisekelo elandelayo.

Okokuqala, inkampani igcwalisa isicelo kwifomu of inombolo R13001, samukelwa ngu Federal Tax Service. I eqinile ke unamathisele amadokhumenti alandelayo kuso:

- Amaminithi omhlangano we abasunguli (bamasheya);

- kubhalwe umthetho-sisekelo omusha inkampani okuhlangene isitokwe angekho esidlangalaleni.

Duty, njengoba sishilo ngenhla, akudingeki ukuba akhokhe. Isinyathelo esilandelayo - ngokuletha ukuze imibhalo ephambili. Ikakhulukazi, Zao isifinyezo negama lako "Kuvaliwe Joint-Stock Inkampani" kufanele kabusha JSC. Ngemva kwalokho, futhi kuyadingeka ukuze ushintshe isakhiwo lwezimpawu, nokwenza izinguquko imibhalo ebhange, futhi ukuthumela ulwazi kozakwethu mayelana lokuthi manje Inkampani - angekho esidlangalaleni inkampani isitokwe ngokuhlanganyela. Kule ndaba, abanye ochwepheshe batusa ukuba ubambe inqubo ukuqanjwa kabusha ukuze izinkontileka abangafaka imali emabhizinisini abo yayicacile, nalokho uhlobo ngokuqinile, noma uyobe ehamba nokubambisana. Nakuba umthetho okuzenzakalelayo akudingi ke.

Abanye ochwepheshe aveze, ebhekisela isigaba 1st of the sihloko 97th of the Tax Code, ukuthi JSC, ezithinta izici "emphakathini", sibophekile ukuba wengeze negama layo inkomba okuhambisanayo. "Non-umphakathi" JSC kwalo yedwa kungenzeka ukwenza okufanayo, uma bamasheya babe ngenhloso ukumemezela ukuthi izibambiso iyoba sendaweni okubhaliselwe evulekile.

Ukugcinwa kwemibhalo kanye nezinto Registrar

Phawula futhi yokuthi izinguquko kwi-Code Civil we Russian Federation, futhi ephelezelwa eziningi umthetho ongaphansi. Ukuze labo, ikakhulukazi, ukuba omunye izinhlamvu Bank of Russia. Iveza duty izinhlangano idluliselwe umbhalisi ezikhethekile - ngabe inkampani evulekile noma angekho esidlangalaleni okuhlangene isitokwe - irejista bamasheya. Lokhu kuyadingeka ukuze zonke JSCs, njengoba kwaphawula u-abameli, ekukhishweni komyalo Central Bank. Uma irejista evulekile noma angekho esidlangalaleni inkampani bamasheya namanje akekho wamnikela, abasunguli bayo kumelwe nifeze uchungechunge nezinqubo. okungukuthi:

- ukuze ukhethe umbhalisi, kanye ukuxoxa nemibandela ukugcina irejista isivumelwano;

- balungise amaphepha afanele kanye nolwazi;

- inkontileka kumbhalisi;

- ukudalula (uma AO kuyinto enqunyiwe ukwenza kanjalo) mayelana nenkampani umlingani;

- wazise abantu yemininingwane zikhona imibhalo yokubhalisa;

- ukuze uthumele ebhukwini inhlangano umlingani;

- ukwethula ku ulwazi Enobunye ku kumbhalisi;

Konke lokhu izinqubo lokufeza Central Bank ngaphambilini JSC kuya ku-October 2, 2014.

Ukubaluleka yezinguquko

Ngabe yini umphumela esiwusizo sokuba nezinto eziqondile ukuguqula JSC futhi JSC? Ochwepheshe bakholelwa ukuthi manje uhulumeni angakwazi ukulawula ukusebenza izinkampani okuhlangene isitokwe izikhandle kakhudlwana ekufuneni kunangaphambili. Ikakhulukazi, zonke izinkampani kuyoba audit saziso okufanele kwenzeke ngayo, kokubili umphakathi kanye labo abamagama ukwabelana kungukuthi adayiswa esidlangalaleni. Akunandaba isimo Securities JSC. Ngisho ifomu ezifana ibhizinisi njengoba izinkampani okuhlangene isitokwe angekho esidlangalaleni, kwamabhuku iba inqubo saziso.

UMhloli-mabhuku ngakho akufanele exhumene ne izithakazelo ezicwaningiwe inkampani okuhlangene isitokwe noma umuntu kwabanikazi bamasheya enkampanini. Isihloko audit - the kwemibiko yezimali nokubika kwezezimali. Qala ukuhlolwa unscheduled kukhona abanikazi ngaphezulu kuka-10% amafa Nhlangano sika (ukwabelana noma wabelane dolobha). Indlela le nqubo kungase kubonakale Charter eNkampani.

Qaphela futhi ukuthi the Civil Code esethula inani nezinye izichibiyelo umphelelisi lezo sicabanga. Ikakhulukazi, inkampani ungakwazi manje ukusebenza abantu abambalwa esikhundleni Jikelele Umqondisi. Nokho, isimiso angekho esidlangalaleni inkampani okuhlangene isitokwe noma "evulekile" umlingani ngeke aqukethe ulwazi namandla ngamunye. Ngokuthakazelisayo, accountant abakhulu kungaba wedwa kakhulu. Enye emisha ebalulekile - ezinye izinhlobo izinqumo ezithathwe kwabanikazi bamasheya izinkampani manje kufanele notarized.

Kuba nezinguquko eziphawulekayo ezihlobene, isibonelo, imininingwane ehilelekile ezinjalo, njengoba indlela ukuqinisekisa uhlu abantu iqhaza emhlanganweni bamasheya. Ukuze kuyinsakavukela inkampani okuhlangene isitokwe ezisungulwa - inqubo ingase iveze umuntu onakekela irejista bamasheya futhi ngesikhathi esifanayo ukhonza njengelungu nobuntu ikhomishana nokubala. Lawa ezintsha. Ngakwelinye ihlangothi, kuleli fomu yenhlangano ibhizinisi njengoba izinkampani angekho esidlangalaleni engavimba ukwabelana, ukugcina irejista kungaba futhi ibhizinisi esiphezulu, kodwa umsebenzi walo, okuyinto lihlotshaniswa definition of the ukwakheka abahlanganyeli umhlangano zingaba akhiphe ummeli olungisa izivumelwano. Ngaphezu kwalokho, njengoba kwaphawula u-abameli eziningana, izici le nqubo ibhaliswe futhi kulo mthetho-sisekelo inkampani angekho esidlangalaleni - umthetho akusho ngokucacile iyakwenqabela ukukwenza.

Futhi, inguqulo entsha the Civil Code useshintshe inqubo ukuguqulwa omunye umphakathi komunye. Manje JSC bangaba Ltd, ngokubambisana kwezomnotho kumbe imifelandawonye. Nokho, JSC uzolahlekelwa ilungelo abe engenzi nzuzo.

sivumelwano Corporate

Izichibiyelo Code Civil futhi yethulwa kuleli inzuzo esemthethweni elithi entsha - ". Isivumelwano yenkampani" Kungaba ngokuzikhethela eyenziwe bamasheya eNkampani. Uma wenza kanjalo, uma inkampani okuhlangene isitokwe yomphakathi, okuqukethwe Lomculu kufanele kudalulwe (nakuba imithetho zamanje elawula le nqubo, akabonakalanga okwamanje). Ngakwelinye ihlangothi, uma "inkontileka yenkampani" kwaba "zangaphambili" inkampani CJSC angekho esidlangalaleni okuhlangene isitokwe yini ukudalula imininingwane yomthetho yayo akusho linqume.

Izinguquko ngezimiso

Kunezindlela eziningana umehluko wemisindo nemiqondo yamagama ukuthi ziwusizo ukuba banake umnikazi wenkampani, wanquma ukuba achibiyele sisekelo wenhlangano. Uhlelo olusha the Civil Code iqukethe eziningi izimfuneko ezintsha elinikeziwe ithuluzi ephambili. Cabangela izinto okungenzeka ukuthi aqukethe imodeli angekho esidlangalaleni sisekelo inkampani. Ulwazi lwabo kungaba wusizo uma udala inkampani entsha, futhi kabusha yokubhaliswa ekhona. Ngakho, ukuma yisimiso inkampani okuhlangene isitokwe angekho esidlangalaleni kuzomele sifake izinto ezilandelayo:

- Igama lebhizinisi of inhlangano;

- inkomba yokuthi kuba yomphakathi (uma imisebenzi langempela futhi uhlobo isinyathelo ukuhlangabezana);

- inqubo nemibandela ngaphansi okuzokwenza zicwaningwe, bamasheya eceliwe abanale unala okungenani ngo-10% kwamatayitela;

- igama emzaneni lapho inkampani ebhaliswe ngaphansi kwawo;

- uhlu amalungelo nemisebenzi abasunguli yenkampani;

- inqubo ethile lapho abanye abanikazi bamasheya kufanele azise ezinye eziyokhanga inkantolo enesimangalo ezimele;

- uhlu amalungelo isethelwe abenzi collegial isakhiwo ukuphathwa niqiniswe;

- ulwazi ukusatshalaliswa amandla phakathi ezihlukahlukene izakhiwo ezinkampani yangaphakathi.

Yiziphi ezinye umehluko wemisindo nemiqondo yamagama kuhlanganisa umsebenzi sisekelo? Kungaphawulwa ngalokhu: uma kukhona sokubhalisa inkampani okuhlangene isitokwe angekho esidlangalaleni, idokhumenti main constituent ayidingekile ukwenza ulwazi mayelana shareholder kuphela. Noma, ngokwesibonelo, imininingwane mayelana nendlela ukunquma indlela yokwakheka emihlanganweni bamasheya - umthetho kulo mqondo unika abanikazi izinkampani ngasese aphethwe nenkululeko eyisihlobo senzo.

Isibonelo eyisibonelo non-zomphakathi okuhlangene isitokwe inkampani sisekelo, okuyinto sesike sasho ngenhla, ungase futhi anezele eziningi zoMthetho. Nokho, lokhu kudinga ngazwilinye isinqumo wabasunguli. Kodwa uma lwamukelwa, kwamukelekile ukuba ukufakwa idokhumenti owasungula iinjamiso ezilandelako:

- ku-ebhekisela imibuzo ukuba yanquma emhlanganweni ojwayelekile, kwekhono le collegial isakhiwo ukuphathwa niqiniswe;

- ukuzimisela izimo eziholela ukudalwa Commission Audit;

- mayelana nendlela Umhlangano masheya 'ngendlela ekhethekile;

- ku-oda pre-emptive kwesokudla ukuthenga izibambiso ukuthi kukhona Convertible phakathi impahla yeNkampani;

- ku-inqubo kokucubungula Umhlangano Omkhulu we izinkinga, ngokuvumelana nomthetho isiRashiya, kepha ezingangeni ngaphansi purview yayo.

Lesi yisibonelo imagebhugebhu kakhulu we-non-zomphakathi okuhlangene isitokwe inkampani maphepha. Nokho, ukubona izimpawu ezifihlekile ukhiye, okuyinto ziwusizo osomabhizinisi ukuba banake, thina wakhuluma.