Ubambiswano Economic: umqondo Iinhlangano

Naphezu kokuthi kukhona inani elanele lezinhlobo ezihlukene zezinhlangano zomthetho nezomthetho zenhlangano esemthethweni eRussia Federation, ekupheleni kuka-2011 uHulumeni wanquma ukungenisa olunye uhlobo, okungukuthi, ukubambisana komnotho.

Leli fomu lebhizinisi, ngokusho kombono wesishayamthetho, kwakuzoba into phakathi kwemindeni. Ukusebenzisana nomndeni. Society futhi bakhonze njengendlela enhle yokuqhuba ibhizinisi elisha. Ngakho-ke, izakhamuzi zaseRussia zinelungelo lokudala ubudlelwane bomnotho. Izibonelo zezimboni ezifanele kakhulu kulezi zilandelayo: izinhlangano ezisebenza ekucwaningweni kwesayensi, imisebenzi yokuklama, ubuchwepheshe, ubuchwepheshe, njll.

Umqondo wokubambisana komnotho

Ububambiswano bezomnotho yizinkampani zokuhweba ezidalwe abantu abaningana (okungenani ezimbili, kodwa ezingaphezu kuka-50), ukuphathwa okwenziwa ngabahlanganyeli benhlangano noma abanye abantu ngaphakathi kwemingcele kanye nemigomo esungulwe isivumelwano sokuphatha ukubambisana. I-Hoz. Ukubambisana - lokhu kungenye yefomu yebhizinisi elisemthethweni, elihleliwe ngokomthetho futhi elawulwa eRussia.

Lezi zimabhizinisi zinethuba lokuqhuba ibhizinisi labo kuphela kulezo zindawo kanye kuphela lezo zinhlobo ezivunyiwe nguHulumeni waseRussia Federation. Ukuze uthole ilungelo lokuzibandakanya kwezinye zazo, ukubambisana kuyadingeka ukuba ube nelayisense. Abahlanganyeli ekubambisaneni kwezomnotho bangaba ngabanye abazimele kanye nezinhlangano zomthetho.

Umthetho wezomthetho

Njenganoma yimuphi omunye uhlobo lomsebenzi, zilawulwa ngumthetho we-GKRF kanye ne-Federal Law efanele. Izici eziyinhloko kanye nama-nuances wokuphathwa kwekhaya. Ukubambisana kunikeziwe emthethweni wesifundazwe. Lo mthetho (uMthetho we-Federal No. 380 "Okwabambisana Kwezomnotho") wamukelwa ngoDisemba 2011, ngosuku lwesithathu.

UHulumeni waseRussia Federation uchaza ukuthi ukusebenzisana komnotho kufanele kusungulwe futhi kulawulwe kanjani. I-Civil Code ye-Russian Federation e-Art. I-50 ihlanganisa ukubambisana njengenye yezinhlobo zezinhlangano zezohwebo, nakubuciko. 65.1 ichaza ukuthi lolu hlobo lwebhizinisi yinhlangano esemthethweni yebhizinisi.

I-FZ No. 380 ichaza isimo sezomthetho sokubambisana komnotho, inqubo yokusungulwa nokuphathwa kwabo, amalungelo abo kanye nemithwalo yemithwalo yemfanelo, imininingwane yokuhlelwa kabusha noma ukuchithwa kwemali, kanye namalungelo, imisebenzi kanye nemithwalo yemfanelo yabathintekayo. Lichaza ama-nuances ekwakheni nokugcina imibhalo ekhona kanye ne-stock capital.

Ukusungulwa kobambiswano

Ukusungulwa kwenhlangano yendlela enjengokubambisana kwezomnotho kunokwenzeka kuphela kwisinqumo sabasunguli emhlanganweni wabo (ngokugcwele). Ukwakhiwa kwenkampani efanayo ngokuhlela kabusha enye ibhizinisi akunakwenzeka.

Ngesikhathi sokusungula leli bhizinisi, abahlanganyeli kudingeka baqoke futhi baqoke umcwaningi wokubambisana. Kungaba yinhlangano noma umuntu onelungelo lokuzibandakanya ekuhloliseni ngokuhambisana nomthetho we-Russian Federation.

Isimemezelo sokuvunyelwa kwemindeni. Ukubambisana kufanele kube nomphumela wokuvota kwabaqashi, kanye nolwazi ngezinqumo abazithathile (ekuphetheni kwesivumelwano sokubambisana, ukhetho lwezikhungo zokuphatha nabanye).

Ukubhaliswa kokubambisana komnotho kulawulwa yi-Federal Law 129 ka-08.08.2001 "Embusweni. Ukubhaliswa kwezinhlangano zomthetho kanye ne-IP ". Yenziwa yi-Federal Tax Service ngemigomo esungulwe ngumthetho.

Imihlangano yokuphatha ubudlelwane

Ububambiswano bezomnotho kumele bakhethe ngokusemthethweni iqembu elilodwa eliphezulu kanye nekhomishana yokuhlola.

Umyalelo wokubunjwa kwawo usekelwe kwisivumelwano sokubambisana, ngaphandle kwalezi zici kanye nama-nuances okushiwo kulo mqulu.

Iqembu elilawulayo elilodwa likhethwa ngokukhetha omunye wabalingani bokubambisana isikhathi esichazwe kumqulu noma isikhathi esingenasiphelo, uma le nsigugu ingacacisiwe kumqulu owakhiwe. Lonke ulwazi (kufaka phakathi ulwazi olushintshayo) emzimbeni owodwa olawulayo kuncike ekubhalweni kwesimo sombuso. Ukubhalisa.

Umkhandlu oyedwa oyedwa osebenza ngokubambisana (ngaphandle kwamandla ommeli), unomthwalo wemfanelo futhi unamalungelo anikezwe kwisivumelwano sokuphatha. Unelungelo lokukhipha imithethonqubo ngokuqokwa noma ukuxoshwa kwabasebenzi benhlangano, ukukhuthaza noma abasebenzi abalungile.

Ikhomishana yokucwaninga yokubambisana (umcwaningi) ngumzimba onelungelo lokuqhuba ukuhlolwa okuzimele okuvamile kokubambisana, imisebenzi yayo yezezimali nezomnotho. Unakho ukufinyelela kuwo wonke amadokhumende. Ubuso. Ukuhlelwa kwemisebenzi yayo kusekwe ngumqulu wezokubambisana.

Umuntu kuphela ongabambe iqhaza ekubambisaneni kwezomnotho kungaba ngumcwaningi wamabhuku noma ilungu lekhomishana.

Amalungelo abahlanganyeli kanye nokubambisana ngokugcwele

ФЗ ngokubambisana komnotho (into 5 ФЗ № 380) ichaza futhi ilawula amalungelo abahlanganyeli bomuntu wezomthetho, okungukuthi abahlanganyeli banethuba:

• Lawula ukusebenzisana;
• Thola yonke imininingwane edingekayo emisebenzini yenhlangano, kufaka phakathi ukufinyelela kwamabhuku kanye neminye imibhalo;
• Ukuze uthengise isabelo sayo enhlokodolobha yobambiswano, kanti uma kwenzeka kuthengiswa, amalungu asele ebambisene nabo anelungelo lokuthenga ngaphambili, futhi konke okuthengiswayo kubhalisiwe;
• Uma kwenzeka ukukhishwa kwesinye isakhiwo somthetho, ukuthola ingxenye yendawo (ngokwezifiso noma ngokulinganayo ngokwezimali), uma ihlala ngemva kwayo yonke indawo yokuhlala nabakweleta;
• Ukushiya isigxathu ngokubambisana noma ukucela kusuka kubambiswano ukuyihlenga.

Futhi, uma isivumelwano mayelana nokuphathwa kwebhizinisi sinikezela, abahlanganyeli banelungelo lokunikeza isabelo sabo ngebheyili.

Ngokuphathelene namalungelo okubambisana kwezomnotho, umthetho we-federal ngokusebenzisana kwezomnotho unikeza ithuba lokuthola zonke amalungelo nezibopho zomphakathi ezidingekayo ukuze kwenziwe noma yikuphi umsebenzi ovunyelwe imithetho yaseRussia, ngaphandle uma lokhu kuphikisana nezinhloso zobambiswano, njengoba kuboniswe kuMqulu kanye nesivumelwano.

Ngesikhathi esifanayo, uMthetho we-Federal uvimbela ukubambisana:

• Yiba umsunguli noma uhlanganyele kwamanye amabhizinisi (izinhlangano ezingokomthetho), i-unions - izinyunyana noma izinhlangano;
• Ukukhishwa kwezibopho noma ezinye izibambiso;
• Ukukhangisa imisebenzi yenhlangano.

Imisebenzi nemithwalo yemfanelo

Ngaphezu kwamalungelo anikezwa kubahlanganyeli ekubambisaneni, kanye nenkampani yonke, umthetho wokubambisana kwezomnotho uveza imisebenzi kanye nemithwalo yabo yemfanelo. Ngakho, abahlanganyeli bala mafemu banesibopho:

• Ukufaka isandla kwi-stock capital ngesikhathi esisodwa kanye nemali ehlinzekwe yisivumelwano;
• Ukungabonakali ulwazi oluyimfihlo mayelana nomsebenzi wenhlangano.

Kubalulekile ukuphawula ukuthi abahlanganyeli benhlangano ababophezele izibopho zobambiswano, kodwa kuphela babe nobungozi bokulahlekelwa okuhlobene nemisebenzi yebhizinisi, ngaphandle kwemingcele yabo. Phakathi naleso sikhathi, ukubambisana kuhlangana nazo zonke izimpahla zayo ngezibopho zalo futhi akuyona into enesibopho sabathintekayo bayo.

Uma ukubambisana kungenayo imali eyanele yokuxazulula nabathengi, abahlanganyeli bangazikhokhela ngokuzithandela lesi sikweletu.

Uma Isivumelwano Sokubambisana Sokubambisana sichaza ukuqokwa kwamalungu obambisene nabo, laba bantu banecala lokulahlekelwa enhlanganweni, uma bevela ngephutha labo (isenzo / ukungenzi lutho). Ukungafani kungenziwa kuphela ngezizathu noma ubukhulu besikweletu esicacisiwe esivumelwaneni noma ku-FZ.

Izinqubo ezingaphandle kwezinkantolo, labo abalingani abangabambi iqhaza lokuqala noma elilandelayo kwi-share capital ngesikhathi, bangasuswa, futhi isinqumo sokuhlukaniswa kufanele senziwe ngokuvumelana. Kumele futhi kuqashelwe ukuthi uma abalingani bebhizinisi bephula imisebenzi yabo, echazwe eMthethweni we-Federal, khona-ke abahlanganyeli banelungelo eligcwele lokulikhiphela ebambiswaneni ngokusebenzisa inkantolo.

Umqulu wokubambisana

Imiqulu ehlangene yobudlelwane bezomnotho yizihloko zokubambisana kwebhizinisi kanye nesivumelwano mayelana nokuphathwa kwemindeni. Ukubambisana.

Umqulu wokubambisana kwezomnotho ngokuhambisana neSigaba 9 soMthetho we-Federal Law No. 380 kufanele usayinwe yibo bonke abasunguli benhlangano, futhi idokhumenti kumele ibe nolwazi mayelana:

• Igama lenkampani (ngaphandle kwezifinyezo);
• Ezinhlobo zokusebenzisana ezenziwa;
• Endaweni yokubambisana komnotho;
• Ku-capital capital (ubukhulu bayo);
• Enkambweni yokugcina imibhalo yenkampani (ulwazi mayelana nenombolo yelayisensi nendawo yesaziso, lapho isivumelwano sesivumelwano sokusebenzisana siqinisekisiwe futhi sigcinwa);
• Eminye imininingwane yokwakhiwa kwemibuso kahulumeni.

Umqulu wokusebenzisana kwebhizinisi ungaqukatha olunye ulwazi ngokuqonda kwabasunguli bawo, uma ungaphikisani nomthetho.

Noma yiziphi izinguquko ezihlokweni zenhlangano yebhizinisi kufanele zamukelwe ngokuvumelana nabo bonke ababambiqhaza (kufaka nalabo abangabasekeli) futhi babhalisiwe.

Uma kwenzeka ukuthi noma yiluphi ilungu lobambiswano noma noma ubani onentshisekelo kudinga ukunikezwa kwesimiso sokuhlola, kufanele kusetshenziswe ngokushesha. Uma ucela ukukhipha ikhophi, imali ingalandelwa kuphela emalini engadluli izindleko zokukhiqizwa kwayo.

Isivumelwano sokuPhathwa kobambiswano

Izidingo ezijwayelekile zesivumelwano sokubambisana ziqukethwe kubuciko. 6 FZ ngokubambisana kwezomnotho. Ngokuvumelana nalo, isivumelwano singalungisa noma yiluphi ulwazi mayelana namalungelo, izibopho zabathintekayo kanye nokuzikhethela kokubambisana ngokwalo, okungaphikisani nomthetho futhi akufanele kutholakale kulo mqulu.

Isivumelwano sokuphatha ukubambisana kwezomnotho kufanele sibhalwe ngokubhaliwe futhi sibhalwe phansi. Kulesi simo, zonke izinguquko ezalandela ezizokwenziwa kuwo kumele nazo zenzeke.

Kulo mbhalo obalulekile, abahlanganyeli babambisene banelungelo lokukhombisa lokhu okulandelayo:

• Imigomo yokwakheka kwe-share capital, imigomo neminingi yamasheya okumele abe negalelo kuyo;
• Isibopho sabalingani abangabambi iqhaza kwi-share capital;
• Amalungelo wabasunguli abangalingani nomnikelo wabo;
• Ukuvimbela ukuhlukaniswa kwesabelo enhloko-dolobha noma ekuthengeni / ukuthengiswa okuphindaphindiwe;
• Isibopho sokuphulwa kwemfihlo;
• Izimo zokungena ebambiswaneni labangaphandle;
• Imithetho yokuxazulula izingxabano ezihlukahlukene phakathi kwabalingani kanye nezinye izinhlinzeko ezifanayo.

Ngokungafani nomthetho, isivumelwano asiwona idokhumenti yomphakathi. Futhi kuphakanyiswa emphakathini kuphela ngemvume yesigungu esiphezulu. Ngakho-ke, abahlanganyeli ekubambisaneni kwezomnotho abakwazi ukubhekisela kwisivumelwano sokuphatha ebuhlotsheni nabangaphandle. Okuhlukile kungaba kuphela ezimweni lapho abalingani befakazela ukuthi umuntu wesithathu wazi noma kufanele aziwa ngesikhathi sokuthengiselana mayelana nokuqukethwe kwalolu dokhumende.

Indawo yokugcina impahla yebhizinisi

Izindleko zezinhlangano zokuhweba ukwakheka nokusabalaliswa kwezimali zezimali, kanye nokusetshenziswa kwazo. Enye yalezi zimali zebhizinisi yinhloko-dolobha yayo.

Ukubambisana kwezomnotho, njengamanye amabhizinisi ezentengiselwano, kumele kube nenhloko yabo. Abanikazi jur. Abantu, uma banikela isabelo sabo, bathola ilungelo lokuphatha le nhlangano futhi banomsebenzi othile mayelana nalokhu.

Ummeli wezomthetho usungula ifomu ngalinye lenhlangano nezomthetho izici zayo eziyinhloko eziphoqelekile. Ngakho, ngokuhambisana no-Art. 66 Ukubambisana kwezomnotho kwe-GKRF kunesibopho sokwenza imali eyinhloko.

Yenziwa ngokwenza imali, impahla noma amanye amalungelo anezindleko zemali, ngabo bonke abalingani. Ama-deposit ayikwazi ukugcina amasheya, ngaphandle kwezibopho zemindeni. Izinhlangano. Uma umnikelo ungenziwa ngekheshi, khona-ke inani laso kufanele linqunywe ngokuvumelanayo emhlanganweni wabasunguli bokubambisana. Uma ukuvumelana kungenakufinyelelwa kulolu daba, umnikelo kufanele wenziwe ngemali. Ingxenye noma ngokuphelele izonikezwa, ngokunqunywa ngesivumelwane.

Uma isivumelwano sokubambisana singalungisi eminye imithetho, umlingani ongazange enze ingxenye yomnikelo kwi-share capital ngesikhathi ubophekile ukukhokha u-10% wale ngxenye kubambiswano futhi ahlawule ukulahlekelwa okuye kwavela ngalesi sizathu.

I-FZ No. 380 ibeka ilungelo eliphambili lokuthenga i-share share share capital.

Ukuhlelwa kabusha kokubambisana komnotho

Ukubambisana kwezomnotho, njengamanye amabhizinisi angokomthetho, kungalungiswa noma kuhanjiswe uma kunesidingo.

Okushiwo ukuhlelwa kabusha kwamabhizinisi anjalo kuchazwe ngobuciko. 24 FZ-380. Lesi sihloko sichaza ukuthi okuwukuphela kokhetho lokuhlelwa kabusha kwalolu hlobo lwenhlangano esemthethweni ukuguqulwa kube yinkampani yokubambisana. Ukulungiswa okuphoqelekile kumcimbi wokuthi inani labahlanganyeli ebambiswaneni lidlula abantu abangu-50.

Ukuhlelwa kabusha kungahle kwenziwe ngemuva kokuba isinqumo esithathwe ngokuvumelana ngokusemthethweni ngabasunguli, okufanele sibe nalokhu:

• Ulwazi ngegama nekheli lenkampani;
• Inqubo nemibandela yokuhlelwa kabusha;
• Izici zokushintshaniswa kwamasheya enhloko-dolobha yabahlanganyeli ngokubambisana kwamasheya;
• Ukwaziswa ngamalungu ekhomishana yokucwaningwa ngokukhethekile (noma umcwaningi omisiwe oyedwa);
• Ukwaziswa kwabathintekayo emkhandlwini ophethe i-collegial noma noma yimuphi omunye, uma inkampani ebambisene nabo ibenza;
• Ulwazi mayelana nomhlanganyeli oyilungu lomkhandlu oyedwa;
• Idatha ngokugunyazwa kwesenzo sokudluliswa, kanye nokusetshenziswa kwalesi senzo;
• Idatha ngokugunyazwa komqulu wezinkampani ezihlangene, kanye nokusetshenziswa kwalolu dokhumende.

Ngemuva kokuthi isinqumo senziwe, kufanele sibikwe esigunyazweni sikahulumeni esibhalisa imibhalo esemthethweni zingakapheli izinsuku ezintathu zokusebenza. Abantu, ngokuthumela lapho isaziso esibhaliwe sokuhlelwa kabusha. Ngesisekelo salokhu, idatha ezishintshayo zifakwa esimweni esisodwa. Registry. Emva kwalokho, inhlangano esemthethweni iphoqelelwe kumaphephandaba ukushicilela idatha ekuhleleni kabusha kwayo.

Ibhizinisi libhekwa njengehlelwe kabusha kusukela ngesikhathi sokubhaliswa ku-Federal Tax Service yenkampani entsha yokubambisana esukela ekuhleleni kabusha. Ngemuva kwalokho zonke izibopho ezingagcwaliseki, amalungelo kanye nezibopho zobambiswano bezomnotho zidluliselwa enkampanini yezinkampani ezihlangene ngokugcwele.

Ukuqedwa kokubambisana komnotho

Ku-Art. 25 ye-Federal Law No. 380 ichaza ngokucacile ukuchithwa kokubambisana kwezomnotho, okuyinhloko okuyisisekelo sokuqedwa kwebhizinisi, uma inani labahlanganyeli liye lahlehla futhi seliphansi.

Ukwenqatshwa komthetho kungenziwa ngokuzithandela noma ngesinqumo senkantolo. Endabeni yokhetho lokuqala, ababambiqhaza ababambisene nabo noma izinhlaka ezigunyaziwe (ezichazwe esivumelwaneni) kufanele bakhethe ikhomishana yokukhipha imali.

Ikhomishana yokukhishwa kwezimali iqhuba yonke indawo yokuhlala nabakweleta, emva kwalokho yakha ishidi lokukhishwa kwezimali. Uma izimali zezinhlangano zokuhweba ezisebenza ngokubambisana kwezomnotho (zihlanjululwe) zingaphansi kakhulu futhi azikwazi ukukhokha zonke izikweleti, ikhomishana ithengisa impahla yebhizinisi emalini yomphakathi.

Impahla, okuyinto uhlala emva izinkokhelo abakweletwayo, kufanele idluliselwe ikhomishana ukuvalwa bonke abahlanganyeli ngokubambisana ngokulingana ngeqhaza labo inhlokodolobha share.

Ngokwalokhu okungenhla kungenziwa baphetha ngokuthi avelele phakathi kwezinye amafomu enhlangano nezinhlaka zomthetho lobambiswano kwezomnotho. KweKhodi futhi zoMthetho Federal Civil inombolo 380 ivumela izinhlangano zalolu hlobo:

• ukuvikela sokusebenzelana phakathi abasunguli lobambiswano;
• ukulinganisa izithakazelo iqhaza ibhizinisi ngokuhambisana iminikelo abo;
• Ziningi inkululeko ekusakazeni namalungelo nezibopho abasunguli, e ekwakhekeni izici ngokubambisana ukuphathwa ngosizo ukuphathwa yesivumelwano.