Незаконная предпринимательская деятельность: виды наказаний
- Что такое незаконная предпринимательская деятельность? v
- Незарегистрированный бизнес v
- Отсутствие лицензии при выполнении лицензионных видов деятельности v
- Незаконное предпринимательство при нарушении уставных положений v
- Правовые акты, определяющие критерии официальной предпринимательской деятельности v
- Наказания за незаконную предпринимательскую деятельность v
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Предпринимательство – это деятельность человека, за которую лицо получает прибыль.
Под определение «предприниматель» попадают даже те, кто себя таковым не считает: фрилансеры, творческие люди (писатели, художники и т.п.), фермеры, продающие свой урожай.
Что такое незаконная предпринимательская деятельность?
Руководствуясь статьей 171 Уголовного Кодекса РФ, узнаем, что незаконной предпринимательской деятельностью является такое действие человека, экономически направленное на получение прибыли за оказание каких либо услуг, не имея при этом лицензии (в тех случаях, когда она необходима).
Короче говоря, это – незаконный товарооборот или предоставление услуг, запрещенных законом (киллерство, проституция, продажа наркотиков). Или торговля без лицензии.
Примеры запрещенной законом деятельности:
Производство и сбыт холодного оружия без лицензии;
- Производство и сбыт огнестрельного оружия без лицензии;
- Проституция;
- Распространение наркотических веществ;
- Продажа «самопальных» и нелицензированных лекарств;
- Услуги наемных убийц;
- Мелкая и средняя торговля продуктами потребления без государственного на то разрешения;
- Нелицензированное производство и сбыт «палёного» алкоголя;
- Подпольное производство и сбыт товаров, под видом известных брендов.
Незарегистрированный бизнес
Такого вида организованные действия преследуются законодательством. И все потому, что организаторы не желают платить государственную пошлину.
Разнообразные услуги, которые систематически осуществляются физическим лицом, группой людей, обществом с ограниченной ответственностью, являются преступными при отсутствии документации, разрешающей предпринимательство.
Чтобы подтвердить факт проведения незаконной предпринимательской деятельности, необходимо доказать наличие таких факторов, как:
- Осуществление предпринимательской деятельности систематически (два или больше раз в год);
- Получение оплаты за продажу товара, осуществление каких-либо услуг или работ.
Органами законодательной власти предусматриваются несколько видов ответственности за предпринимательство без официальной регистрации и оформления ИП, а именно:
- Уголовная. Ущерб в размере от 250 000 рублей признается статьей 169 УК РФ. Если ущерб перевалил за отметку в один миллион «деревянных» — в дело вступают санкции, описанные в статье 171 УК РФ.
- Административная. Штраф государству – от пятисот до двух тысяч рублей (статья 14.1, первая часть Кодекса РФ об административных правонарушениях).
- Налоговая. За уклонение от постановки на учет при деятельности более 90 календарных дней (ст. 117 НК РФ). За нарушение срока постановки на учет (ст. 116 НК РФ). Наказание в виде штрафа предусматривается только по одной из статей.
Для каждого из видов незаконной предпринимательской деятельности были созданы уникальные правила и условия фиксации правонарушений и оформления законодательных актов, виды ответственности за злодеяние, а также способы, цель которых – заставить организаторов сполна заплатить за преступление такого рода.
Отсутствие лицензии при выполнении лицензионных видов деятельности
В том случае, когда предпринимательство обязывает организатора получить лицензию на предоставление услуг обществу или продажу товаров, выполнение подобных действий без лицензии является незаконным.
Самые популярные отрасли производства и предпринимательства, которые требуют наличия лицензии — это:
- Все виды медицинской помощи;
- Осуществление юридических услуг.
Под гриф «Незаконная предпринимательская деятельность» попадают еще и следующие виды организованных действий:
- Производство с сопутствующей реализацией продукта вне зоны действий, которая описана в лицензии;
- Существенное превышение объемов производимого и продаваемого продукта, которые указаны в лицензионном соглашении;
- Любые другие нарушения, выходящие за рамки правил, условий и обязанностей, описанных в разрешающих предпринимательскую деятельность бумагах.
Незаконное предпринимательство при нарушении уставных положений
Если физическое лицо или предприятие, имеющее лицензию на производство и сбыт определенного вида продуктов потребления, но фактически производит другую продукцию – это тоже будет считаться незаконной производственной деятельностью.
Нарушение устава корпорации так же влечет за собой ответственность, предусмотренную за противозаконную производственную деятельность. А исходя из того, что санкции бывают разные, делаем вывод, что и штрафы, предусмотренные ими – разные.
Худший для организаторов и руководителей обществ с ограниченной ответственностью исход – это, конечно, физическое и юридическое упразднение предприятия по решению суда. Но это зависит от ситуации.
Правовые акты, определяющие критерии официальной предпринимательской деятельности
Законодательно заверенные документы, которые регулируют деятельность предпринимателей:
- Конституция Российской Федерации. В ней содержится и провозглашается право граждан на осуществление любого вида предпринимательской деятельности, но в рамках правил, описанных в пункте первом 34-й статьи Конституции. В статье содержатся базисы жизни конкурентоспособного рынка, чье развитие практически невозможно под действием монополий. Пункт второй той же статьи гласит, что запрещена предпринимательская деятельность с целью монополизации или с проведением недобросовестной конкуренции.
- Кодексы Российской Федерации (например, Уголовный, Гражданский и Налоговый). Гражданским Кодексом предусмотрены некоторые признаки деятельности организаций-предпринимателей. Вот эти признаки:
- Цель производства – получение прибыли со сбыта производимых товаров;
- Проявление инициативы и самостоятельная организация действий и принятие решений;
- Предпринимательство осуществляется на свой страх и риск;
- Деление подобного рода занятости по видам;
- Законный характер деятельности.
Налоговый же Кодекс имеет в своей структуре некоторое количество статей, которые диктуют правила сбора налогов с субъектов предпринимательской деятельности.
Например, 10-я статья Кодекса гласит, что платежеспособными организациями считаются те предприятия, фирмы и корпорации, на которых Налоговым Кодексом пала обязанность платить государству налоги и другие государственные пошлины.
Этим документом устанавливаются такие санкции с экономическим уклоном, как:
- программа сборов и налогов;
- принципы наложения налогов;
- правила, которые необходимо соблюдать при процедуре уплаты государству налогов и государственных пошлин;
- принципы и правила налогового контроля;
- предусмотренная ответственность, накладываемая на субъектов предпринимательской деятельности в случаях налоговых нарушения;
- алгоритм обжалования правовых актов органов, ответственных за налогообложение граждан и предприятий Российской Федерации.
- Федеральные законы.
- Подзаконные правовые акты.
- Муниципальные правовые акты;
- Акты субъектов РФ нормативно-правового характера .
Наказания за незаконную предпринимательскую деятельность
1) Во-первых, с точки зрения уголовной ответственности, накладываемый штраф за незаконную предпринимательскую деятельность не должен превышать пяти сотен тысяч рублей. Либо он должен накладываться в размере дохода виновника за три года.
Разновидностью наказания служит также арест на срок до полугода либо принудительные работы сроком до пяти лет либо лишение свободы максимум на 5 лет.
2) Во-вторых, административные штрафы.
В зависимости от обстоятельств, накладываются следующие взыскания:
- Сумма от 500 до 2000р. За предпринимательство без регистрации;
- Если работа не лицензирована – штраф в интервале от двух до 40 тысяч рублей;
- За нарушение условий лицензии в процессе предпринимательской деятельности – минимум 1500 рублей, максимум – 40 000;
- За неоднократное и грубое нарушение правил лицензионного соглашения накладывается взыскание от 4 тыс. рублей до 50 тыс., а также деятельность предприятия или физического лица прекращается на 90 дней.
3) В-третьих, налоговая ответственность предполагает штраф в размере 10 тыс. рублей +10% от суммы дохода, полученного незаконным путем.
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