Returned upon disposal of the consumer company. The Ministry of Economic Development supports the idea of using intellectual property as collateral for obtaining a loan

Question: ...An individual who is a shareholder of a consumer society contributes as a share contribution to the company's mutual fund the right to use an apartment owned by him for a period of one year. This contribution is estimated in monetary terms in the amount of 30,000 rubles. Next, the shareholder reduces the share contribution to 25,000 rubles. Does the obligation to pay personal income tax arise from 5,000 rubles paid to a shareholder? ("New Accounting", 2007, n 9)

"New Accounting", 2007, N 9
Question: An individual who is a shareholder of a consumer society contributes as a share contribution to the company's mutual fund the right to use an apartment owned by him for a period of one year. This contribution is estimated in monetary terms in the amount of 30,000 rubles. After some time, for example after a week, the shareholder decides to reduce his share contribution to 25,000 rubles, for which he submits an application to the consumer society. Based on this application, the consumer society reduces the shareholder’s share contribution and returns 5,000 rubles to him. Does the obligation to pay personal income tax arise from 5,000 rubles paid to a shareholder?
Answer: When determining the tax base for personal income tax (NDFL), all income of the taxpayer is taken into account, with the exception of amounts not subject to taxation in accordance with Art. 212 of the Tax Code of the Russian Federation (clause 1 of Article 210 of the Tax Code of the Russian Federation). The legislation also provides for a number of tax deductions that reduce the tax base for personal income tax: standard, social, professional and property (Articles 218 - 221 of the Tax Code of the Russian Federation).
Amounts paid to the taxpayer to reimburse the cost of the share are not exempt from taxation; There is also no tax deduction for this case. Thus, this amount is subject to personal income tax in full.
It is also necessary to dwell on the issues of legality of the actions mentioned in the question. According to Art. 288 of the Civil Code of the Russian Federation, residential premises can only be used for the residence of citizens. Consequently, if the shareholder’s apartment is planned to be used for other purposes (for example, for rent), then such transactions will be invalid as contrary to the law (Article 168 of the Civil Code of the Russian Federation).
In addition, neither the Civil Code of the Russian Federation nor the Law of the Russian Federation dated June 19, 1992 N 3085-1 “On consumer cooperation (consumer societies, their unions) in the Russian Federation” (hereinafter referred to as the Law) does not provide for the possibility of paying the shareholder the cost of part of the share contribution in connection with with decreasing share size. Payment of the value of the share (full) is made when the shareholder leaves the consumer company (Articles 11, 13, 14 of the Law).
However, since there is also no direct prohibition on such an operation in the legislation, it seems to us that it is permissible provided that it complies with other provisions of the Law and the charter of the company.
In particular, please note that according to paragraph 1 of Art. 9 of the Law, the amount of the share contribution must be indicated in the charter of the company. At the same time, determining the size of the share contribution falls within the exclusive competence of the general meeting of shareholders (clause 2 of Article 16 of the Law). Thus, the shareholder does not have the right to decide to reduce his share contribution, and the consumer company, in turn, does not have the right to change the size of the share contribution without a decision of the general meeting and making appropriate changes to the charter.
At the same time, the charters of some companies provide for the possibility of shareholders making additional (optional) contributions in addition to mandatory shares. Regulation of operations with additional contributions is carried out only through the charter.
A transaction to reduce the size of a share is considered valid if:
1) the charter of this company allows for additional contributions;
2) the charter of this company allows the shareholder to refuse an additional share at his own request and regulates the procedure for paying its value to the shareholder in this case;
3) the shareholder’s application to reduce the size of his share was sent only in relation to its additional (optional) part;
4) the decision of the consumer society to reduce the additional share of this person and return its value corresponds to the procedure for performing such actions prescribed by the charter.
M. Vasilyeva
Expert
"AKDI Economics and Life"
Signed for seal
14.08.2007

Responsibilities of shareholders of a consumer society

Shareholders of a consumer society are obliged to:

- comply with the charter of the consumer society, implement decisions of the general meeting of the consumer society, other management bodies and control bodies of the consumer society;
- fulfill its obligations to the consumer society to participate in its economic activities.

Termination of membership in a consumer society

1. Membership in a consumer society is terminated in the following cases:
- - voluntary withdrawal of the shareholder;
- - exclusion of a shareholder;
- - liquidation of a legal entity that is a shareholder;
- - death of a citizen who is a shareholder;
- - liquidation of the consumer society.
2. The shareholder’s application for voluntary withdrawal from the consumer company is considered by the board of the company. The withdrawal of a shareholder is carried out in the manner prescribed by the charter of the consumer company.
3. A shareholder may be expelled from a consumer company by a decision of the general meeting of the consumer company if he fails to fulfill, without good reason, his obligations to the company established by this Law or the charter of the consumer company, or commits actions that are detrimental to the company.
4. The shareholder must be notified in writing no later than 20 days in advance by the council of the consumer company about the reasons for bringing the issue of his exclusion from the consumer company to the general meeting of the consumer company and invited to the said general meeting, at which he must be given the right to express his opinion . If a shareholder is absent without a good reason at the general meeting of the consumer company, it has the right to decide on his exclusion from the consumer company.
5. In the event of the death of a shareholder, his heirs may be admitted to the consumer company, unless otherwise provided by the charter of the consumer company. Otherwise, the consumer society transfers its share contribution and cooperative payments to the heirs in the manner prescribed by Article 14 of this Law.

Return of the share contribution to a shareholder who withdraws or is excluded from the consumer company

1. A shareholder leaving or expelled from a consumer company is paid the cost of his share contribution and cooperative payments in the amounts, within the terms and on the conditions that are provided for by the charter of the consumer company at the time the shareholder joins the consumer company.
2. The charter of a consumer company may provide for the issuance of a share contribution in kind in cases where the share contribution was land plots or other real estate.
3. To the heirs of a deceased shareholder, his share contribution and cooperative payments are transferred in the manner prescribed by the charter of the consumer company. The right to participate in general meetings of the consumer society and other rights of shareholders are not transferred to the specified heirs.

Recently, entrepreneurs have shown particular interest in consumer cooperatives. What is the reason for this curiosity? If earlier general stores and raipos were the only stores in the village where people could buy something, now there is a surplus - almost not a single store for 10 people. If earlier collective and state farms sold surplus grain, piglets, potatoes and other farms through consumer cooperation, now there are a lot of different commercial wholesalers, resellers, etc.

The motivations to create a consumer society among hard-working shareholders of that era and modern cooperators are similar only in law and documents... Time has changed views, and modern legislation “helped” to consider completely different values in cooperatives. And people are already of a different temperament, or rather tempered by these laws. Modern cooperators and lawyers from the company “Turov and Partners” helped me understand the most common myths.

Myth No. 1. Consumer societies are not for business. For entrepreneurial activity, it is more logical and convenient to open an LLC, OJSC, individual entrepreneur, etc.

From Article 1 of Federal Law No. 3085-1 “On consumer cooperation (consumer societies, their unions) in the Russian Federation”: “a consumer society is a voluntary association of citizens and (or) legal entities, created, as a rule, on a territorial basis, on basis of membership by combining its members with property shares for trading, procurement, production and other activities in order to satisfy the material and other needs of its members.”

And if production cooperatives belong to the category of commercial organizations, then consumer societies are public organizations whose work is aimed not at making a profit, but at meeting the needs of shareholders.

A completely logical question arises: “How to run a business by organizing a consumer society? When are all “movements” in which something is bought or sold classified as commercial?”

Oleg Syrochev

“What is business? And for whom? - these are the most common questions when creating a business. So, Consumer Cooperation answers these questions, namely, business is business! Business for shareholders. BUT: with the right approach and accounting, there is practically no tax base. And if there is no base, then there are no deductions. Everything is in accordance with current legislation and with the full support of the state. Do you need a business with 100% sales and without taxes? You decide!

Ekaterina Kuvshinova

Head of the legal department of the company "Turov and Partners":

Organizations and individual entrepreneurs can also be shareholders, they can make share contributions, but they will not be able to include them in their expenses (unless this is a necessary condition for the existence of this, for example, LLC). Such organizations include companies on OSNO or on the simplified tax system (income-expenses), and other persons will be comfortable working with the cooperative, because they do not need to take into account expenses to determine the tax base, and they can confirm the origin of the goods with an act of acceptance and transfer of property and an agreement with the software. These are individuals and legal entities who do not need expenses and individual entrepreneurs (patent, UTII, simplified tax system (income)). Therefore, such shareholder companies can “take” a product from the consumer society and then sell it.

Since the consumer society is a non-profit organization, it needs to exist on something. And there are membership fees. There are also share contributions. The difference is that the share contribution is repayable, and it is the shareholders who return it in property or money. For example, a shareholder came and said: “I am making a share contribution of 100 rubles, I ask you to satisfy my need by telephone.” The company buys a phone for a shareholder for 80 rubles and transfers it for the same 80 rubles with a return of the share contribution. And 20 rubles, in accordance with the application of the shareholder, are included in membership fees. And society already spends these 20 rubles according to the created funds for its needs.

What happens? From a legal point of view clause 3, clause 3 art. 39 Tax Code of the Russian Federation Satisfying the needs of shareholders is not considered a sale. In fact, we exchanged money for goods, the shareholder is happy, society is happy, but there are no sales and taxes, and, accordingly, there is no tax base.

Of course, special attention should be paid to the competent execution of all necessary documentation regulating the activities. If everything is done correctly and the nuances are observed, then such a “peculiar business” will not be recognized as trade.”

During a long conversation with Ekaterina Burlutskaya, I formed an idea about modern “Raipo”. A modernized cooperative is something similar to a business for its own people, because not paying taxes according to the law is an excellent prospect. But the temptation to avoid the “nasty” VAT overrides common sense: all shareholders have an equal vote. There is a fear of creating a coalition and rebellion among ill-wishers. After all, their own people can strike on the sly and overthrow the “real” government... Perhaps this is also a myth?

Myth No. 2: There are very high risks that the “democracy” of cooperatives can lead to the overthrow of the “main” founding shareholders

Maxim Zaglyadkin

The cooperative plot is part of the consumer society. CU is opened by the Council either on a territorial or thematic basis for operational management in the PO. It unites a certain number of shareholders living in a certain territory, or working in an organization, as well as taking part in thematic software programs.

IN Art. 17 of the Law of the Russian Federation “On Consumer Cooperation” It is written that in cases where the shareholders of a consumer society are residents of several settlements and the number of shareholders is large, cooperative areas can be created in the consumer society, the highest body of which is the meeting of shareholders of the cooperative area, and the authorized representative of the cooperative area directs its activities.

The authorized representative of the cooperative plot has the right to make decisions on behalf of all shareholders of the cooperative plot, as well as to participate in the General Meeting of shareholders of the consumer society on behalf of his cooperative plot.

That is, by appointing your proxy as an authorized representative of the cooperative plot, you can avoid the negative consequences of general voting.

Myth No. 3.Consumer societies are also subject to “nightmares” with all sorts of checks

Based clause 1Art. 3. Law of the Russian Federation “On Consumer Cooperation” relations between the state and consumer cooperation: “State bodies and local government bodies do not have the right to interfere in the economic, financial and other activities of consumer societies and their unions, except in cases provided for by the laws of the Russian Federation.”

Unlike legal entities and individual entrepreneurs, the “work” of consumer societies is carried out with minimal participation of state influence and control. I wanted to write “business”, but, based on the initial meaning inherent in this concept, it is rude and clumsy... Therefore, this is work, activity without the constant presence of “Why? Why? And on what basis? state observers. But, if a consumer cooperative, in addition to its “direct purpose,” carries out business activities by selling goods/works/services, then the ban on inspections is automatically lifted. The curiosity of the organs will not keep you waiting.

Oleg Syrochev

General Director of NPO Ecology LLC:

Law of June 19, 1992 No. 3085-1

Maxim Zaglyadkin

Lawyer, tax consultant at Turov and Partners:

Law of the Russian Federation dated June 19, 1992 No. 3085-1 “On consumer cooperation”

What regulatory authorities can check:

Misuse of funds;
Activities of the consumer society for commercial activities;
Withholding personal income tax.

Therefore, the main task for your protection is to arrange everything correctly. You can openly show all software provisions and all protocols to regulatory authorities. They do not have the right to influence them, to put pressure on what was decided at the General Meeting of Shareholders.

Myth No. 4. It’s hard to believe that with the help of consumer cooperatives you can save on taxes and protect assets

Oleg Syrochev

General Director of NPO Ecology LLC:

Law of June 19, 1992 No. 3085-1

Cooperation in many ways allows you to do without licenses, the Law on the Protection of Consumer Rights does not act against cooperation, issue shares even around the clock and with alcohol - everything is within the limits of the law. There is no trade and services and, accordingly, no revenue, and therefore no tax base. No salary - no base for contributions and personal income tax, no property on the balance sheet - no property tax (property on the “off-balance sheet” is actually a share contribution).

There is a possibility of VAT refund, there is a fundamental possibility of import without customs. It is possible to work with the whole world: the law does not restrict the entry of foreigners. There is no need to declare income, because the return of share contributions is not income, there is no personal income tax, and there are no dividends, therefore there is no taxation. There are no retail spaces - there are warehouses for receiving and issuing share contributions, which means you don’t have to pay taxes for the retail space. It is possible to create your own funds, including pension funds, and reinvest in your own development.

Maxim Zaglyadkin

Lawyer, tax consultant at Turov and Partners:

Asset protection.

This fund is created by decision of the General Meeting of Shareholders, and any movable and immovable property previously contributed to the cooperative can be placed there.

As defined above, no creditor or government agency can claim property from this fund. Although, as you can see, there are still reasonable limits to the protection of the property of an indivisible fund. For example, if you are undergoing an on-site tax audit, and you decide to contribute the company’s assets to a consumer cooperative, which, in turn, by decision of the General Meeting will place it in an indivisible fund, then, in this case, the court may cancel this decision and recognize the entire operation committed solely for the purpose of evading responsibility.

The basic principle for determining the taxation of software activities is enshrined in Art. 39 Tax Code of the Russian Federation, according to which, the transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to business activities is not recognized as a sale ( clause 3, clause 3 art. 39 Tax Code of the Russian Federation), accordingly, the object of VAT taxation does not arise.

Income tax

The most important thing when calculating income tax is to accurately classify the income that goes to the company. After all, according to the rules, non-profit organizations must pay tax only on profits received from business activities.

If the receipts are provided for by the charter, there is no obligation to remit tax on them. But even here, income must meet the criteria Art. 251 Tax Code of the Russian Federation.

For example, targeted revenues (entrance and membership fees) will not be taxed if they meet the following requirements:

received free of charge;
used on time for the intended purpose;
spent on conducting statutory activities or maintaining software.

And the last important condition: the organization that receives targeted funds is obliged to keep separate records of income and expenses from business activities (if any) and from the statutory ones. This is stated in clause 14 clause 1 art. 251 Tax Code of the Russian Federation. After all, if funds are simultaneously used in a targeted and non-targeted manner, the company has the right to pay tax only on the part involved in business activities.

As for bank interest, the bank usually charges interest on the amount that is stored in the current account, and if so, then the software must take into account the resulting increase as part of non-operating income ( clause 6 art. 250 Tax Code of the Russian Federation).

Moreover, you will have to follow this rule regardless of whether the money is intended for intended use or commercial use.

Of course, the software retains the right to reduce taxable profits by expenses. The following can be recognized as expenses: negative exchange rate differences, material expenses, bank expenses, rent, utility bills, labor costs, the amount of accrued depreciation on fixed assets purchased with target funds.

Personal income tax and insurance premiums

If the employee is employed under an employment contract, then:

Personal income tax 13%;
Insurance premiums 30% (20% if there is a benefit, st. No. 212-FZ).

If an employee (shareholder) receives remuneration as financial assistance to the shareholder, then:

Personal income tax 13%;
Insurance premiums are 0%, since there is no object subject to insurance premiums in accordance with No. 212-FZ.

If a shareholder contributes some property to the software, including intellectual property, and asks for this property to be returned to him in money, then:

Personal income tax 0%;
Insurance premiums 0%.

Intellectual property (property) can be contributed, but this must all be done officially. A copyright agreement on the use of intellectual property is required; it must be drawn up on electronic or tangible media, etc.

Shareholders of the software can contribute any property to the consumer company, independently evaluate it, and then return its value to this shareholder in monetary terms, while all taxes will be equal to 0.

When appraising this property, it is not necessary to involve appraisal companies. Mandatory assessment occurs only in relation to the following property:

State property;
In case of disputes between shareholders regarding the value of this property;
When damage occurs to this property.

So, all the pros and cons of consumer cooperation

Maxim Zaglyadkin

Lawyer, tax consultant at Turov and Partners:

But, as often happens, there is always a fly in the ointment. The disadvantages of a consumer cooperative include:

cannot be applied to any type of activity;
completely different internal and external document flow compared to commercial organizations;
poor awareness of people about this form, and the negative aspects arising in connection with this, etc.

As you can see, there are also a lot of disadvantages and, therefore, the choice of a consumer cooperative as the main form of organizing your activities must be approached very thoroughly, weighing all the pros and cons. If you are ready to take risks or, for example, simply consider the consumer society as one of several of your activities, then in the current realities of the harsh Russian reality, you should pay special attention to this form.

Alexander Mikhailenko

Chairman of Derzhava PA:

When registering a cooperative, tax authorities often also require that in the application the data and certification of signatures as founders of all the original shareholders creating the cooperative, which is illegal. When registering a cooperative, the law requires the submission of an application from the manager with a signature certified by a notary, minutes of the meeting of shareholders at which the cooperative was created and management bodies were elected, the charter of the cooperative, and a receipt for payment. They may also request an agreement to provide a legal address and copies of title documents for the premises.

The problem with banks

At this stage, the tax office has little chance of “nightmare” cooperation, but it does happen :) The bank in which you intend to open an account has a couple of orders of magnitude more such opportunities. The first thing the bank has the right to check is the presence at the legal address of a sign and the constituent documents of the cooperative, management bodies, in other words, an office. An explosion of the banking brain occurs if the legal address is indicated at the place of residence of the chairman, which is not prohibited by law. Further, when operating on an open account, the bank is obliged to be guided by the rules that all banks love 115-FZ on combating terrorism and other money laundering. The bank account is perhaps the weakest link in the cooperative.

Problems with regulatory authorities

This problem arises not only with the bank, but also with regulatory authorities such as Rospotrebnadzor. Because very few people understand that a cooperative has the right not to license its activities when actions, for example, transporting goods or passengers, are carried out for the cooperative’s own needs: between shareholder “A” and shareholder “B”, and the cash register together with the Law on consumer rights and taxes on retail space are not needed here if the goods are not issued to anyone other than shareholders, albeit for money.

The problem of “imposed commercialization”

I see the main problem of cooperation in the imposed commercialization of all activities in the country, in the “buy-sell-pay taxes, fees, excise duties and sleep peacefully” relationship. The officials did not understand that the state itself allowed cooperatives to carry out such activities. Practice shows that accountants, with rare exceptions, require retraining in cooperative thinking, and this is taught in few places.

The greatest efficiency of cooperation is achieved by uniting everyone, from the manufacturer to the end consumer and all service structures - housing, utilities, transport, etc. into one cooperation system. Then all relationships between them will exclude mutual settlements from the tax base and leave the money supply directly in the system, and with a modern electronic payment system, exclude money circulation with all its inherent “charms”.

The problem of unscrupulous shareholders

Collective property, as history has confirmed, is the property of all shareholders of the cooperative, which means that use is carried out on the basis of provisions adopted by the council and concluded use agreements, and its disposal is only based on the decision of the general meeting of the cooperative. The problem sometimes arises when a person who has the right to sign (usually the chairman of the council or board) is dishonest when disposing of a mutual fund or the property of a cooperative without a decision of the general meeting. The bank, when authorizing a transaction on the account, does not delve into the person’s authority and debits funds from the account. To prevent such crime, it is recommended that cooperatives establish in as much detail as possible the powers of all management bodies of the cooperative, in the Charter or regulations adopted in accordance with it and Law 3085-1, including on the funds, property and funds of the cooperative.

Regarding the possibility of a change of power and raider takeover, in comparison with other forms of organizations, cooperatives are more protected, since the adoption of the most important decisions in them is within the competence of only the general meeting and only the shareholders, moreover, the number of whom is limited, and each has one vote, regardless of size contributed share.

In addition, the protection of the collective property of a mutual fund from seizure, for the purpose of interim measures, collection of debts of both the cooperative and the shareholders directly, is ensured by the impossibility of enforcement actions against the mutual fund by force of law. Here it is necessary to distinguish the property of the cooperative, received through transactions, which is on the balance sheet (like any legal entity), with which the cooperative is liable for its debts, and the mutual fund, from the property transferred by shareholders to meet general needs, it is precisely on the off-balance sheet account and therefore free from collection. And these are fixed assets, buildings, vehicles, etc. All other organizations, except institutions with operational management, can have any property seized for debts. And, if in other organizations they look for (and find) loopholes in laws, “gray” tax evasion schemes, transfer to offshore zones, then cooperatives do not need this, because cooperation is itself a kind of offshore zone.

Oleg Syrochev

General Director of NPO Ecology LLC:

Consumer cooperation is a tax-saving business. In many ways, very significant savings, but in no case do we call for an illegal and “black” existence. But on the contrary: the wider the Consumer Cooperation movement, the richer the shareholders, the cooperative as a whole, the district, city, region, country, finally... Consumer Cooperation is a social cause, a business that really helps people. A cause that brings people together. What one cannot master alone can be mastered together (cooperatively) by five, ten, twenty... thousands of shareholders! It is obvious!

Perhaps it’s time to put an end to this article, in which, I hope, we managed to dispel the most common myths. And I would like to end it with the question: “Perhaps consumer cooperation is the bright future of Russian business?”

How to legally reduce property taxes by half using a PC? ?

Contribute your property (real estate, cars, etc.) to the cooperative in the form of a share, for example, for 3 years, and these three years (after three years you extend or terminate the share agreement, the period may be a year) do not pay property tax because . the cooperative does not pay property tax if the total mutual fund does not exceed 100 million rubles. The cooperative issues a power of attorney for the right to use and own this property. The property is on the balance sheet of the cooperative, for your use, there are no taxes. As a form of gratitude, you make a contribution to the cooperative of 50% of the amount saved.

Example: you have an apartment, a car and a dacha for which you pay 200 rubles a year. Contribute your property to the cooperative in the form of a share. There are no taxes. 100 t.r. you pay in the form of contributions to the cooperative.

7. How can I use a PC to legally reduce the tax on the sale of property from 13% to 6.5%?

You want to sell a house (apartment, car, any property) for 20 million rubles. On the foreign market, you are required to pay a tax of 13% on sales, i.e. 2,600 tr. You contact us and an exchange of shares occurs within the cooperative (and not a purchase and sale agreement); no sale - no tax. The buyer and seller become members of the cooperative; shares are exchanged; on the basis of these agreements, the transfer of ownership to the buyer is registered. The seller received the money, but no tax. The happy seller makes a contribution of 1,300 rubles with joy. to the cooperative because I saved 1300 rubles. And everything is legal and is still subject to state support for the development of co-opcration.

How to create your own personal PC (safe) and not pay property tax?

You can order the service of registering your personal family PC with us and no longer pay tax on your property. To do this, you will need 5 individuals whom you trust (husband, wife, mom, dad, etc.) Just never try to carry out any other tax-avoidance transactions on your own PC. Because You are risking your personal property and you do not have experience and good lawyers so as not to make mistakes and not incur a debt to the tax authorities.

We repeat, PC (safe) only for profitable storage of personal property without taxes and it is not possible to arrest and confiscate it ONLY WITH THE “CORRECT” DESIGN.

Because We've been doing this for over two years now and every time we learn something new. We will teach you how to arrange everything correctly and be calm.

You, as individuals, contribute your property to a PC where you are also the founders and also drive your car, live in your house, but you don’t pay taxes.

At what cost can property be contributed to a mutual fund? From computers and furniture to real estate and land? What documents are used to document this?

The cost of the contributed share contribution is approved by the PC council or a commission that it appoints. (This is stated in the Charter or internal documents of the PC). Those. At whatever price the shareholder agrees with the council (or appraisal commission), he will pay at that price.

An exception is only for state or municipal property. In this case, you need to go through the procedure of an independent assessment of the property. This procedure is organized by the owner, and the PC then decides whether he is satisfied with this independent assessment (then agrees to make a share contribution) or not.

Making a share contribution in the form of property is formalized:

A). Shareholder's statement

B). By decision of the council (or assessment commission), and in the case of state or municipal property, a document on independent assessment is also attached.

IN). Agreement on making a share contribution.

G). The act of acceptance and transfer of property.

The transfer of real estate, which requires state registration of the transfer of ownership, goes through this procedure.

Is it possible to contribute an intangible asset to the PC as a share contribution: a patent, website development, development of the “Regulations on the Target Program,” a financial model of the Company’s activities, etc.? If yes, how to confirm their value?

It is possible to contribute non-property rights that have a monetary value. The cost, as a rule, is approved by the PC council or a commission appointed by it.

However, work (for example, website development) cannot be contributed. But a website, like a finished product, is possible.

The development of a target Program cannot be included, but the “Regulations on the Target Program” (finished product) can. Etc.

Another important point: an intangible asset (moral rights) must be valid for at least a year.

Why don't non-profit consumer societies pay taxes at all? Is this a “hole” in the legislation?

Yes, such a question immediately “comes to mind” when you find out about NPK...

The thing is that any state has to solve social problems and tasks of its citizens. How it's done? Taxes are collected, and then, through a system of redistribution of these taxes and hired (or elected) state and municipal officials, the solution to social problems and tasks is financed.

But there is another way to solve it – through the self-organization of citizens. And this has been done for more than 180 years, precisely through the system of consumer cooperation. That is, the state does not interfere in the activities of consumer societies (Article 3 of the Law “On Consumer Cooperation ... in the Russian Federation”), does not levy taxes (when the activity is non-commercial, i.e. there is no purpose of making a profit), and consumer societies solve social problems and tasks of its shareholders. Those. the state gives us the opportunity to take care of ourselves.

How does this happen?

Shareholders of the scientific and industrial complex, in any case, receive some kind of “consumer benefit” in the scientific and industrial complex. This could be obtaining products, goods or services at a price “below the market” or access “shared together” to some opportunities that are simply impossible to obtain alone.

Thus, the state task of containing market prices is solved (it is clear that in the volumes that are available to consumer cooperation), and on the other hand, the state, while receiving less taxes, actually provides targeted assistance to the shareholder of the scientific and industrial complex!

In addition, the state provides the opportunity for business owners to transfer the entire business or part of it to a non-profit plane, changing the goal of “making a profit” to “satisfying the material and other needs of shareholders”, and as a “prize” - taxes can be kept “in business”!

Introduction

1.2 Legal status of a shareholder in a consumer society

2.2 State and prospects for the development of relations between shareholders and consumer cooperation organizations in Russia

Conclusion

Bibliography

Introduction

Modern consumer cooperation is a very complex and multifaceted structure that solves social problems of society, in particular rural areas of the country.

Shareholders, as the social basis of consumer cooperation, are key figures in the development and activities of consumer cooperation not only in Russia, but also in foreign countries. It is through the participation of shareholders, both economic and managerial, that the vector of development of consumer cooperation is set.

This study aims to consider the shareholder from the point of view of his social significance for consumer cooperation.

The tasks set to achieve this goal are as follows:

Expand the concept of “shareholder”, his rights and obligations in a consumer society;

Find out the state of global consumer cooperation and the place of the shareholder in it;

Find out the state of Russian consumer cooperation and its structure;

Consider the role of the shareholder in the structure of Russian consumer cooperation;

Study the types of interaction between shareholders and consumer societies;

Consider mechanisms for stimulating the economic participation of shareholders in the consumer society.

This study is relevant because shareholders are the founders of any consumer society. It is necessary to take into account the important role of each shareholder in the activities of cooperative organizations because consumer cooperation is built on the principle of “One shareholder - one vote,” and therefore each shareholder equally has the right to vote in resolving issues related to the activities of the cooperative in which he is a member. The social mission of consumer cooperation is realized through the activities of shareholders. Proper organization and stimulation of shareholders makes it possible to more actively develop the cooperative movement and expand the boundaries of the development of consumer cooperation not only in Russia, but also in the world.

Chapter 1. The concept of “shareholder”. Rights and obligations of the shareholder as the main figure in share relations

1.3 Contents of the concept “shareholder”

Share relations are built between shareholders within consumer societies. The Law “On Consumer Cooperation (Consumer Societies and Their Unions) of the Russian Federation” gives the following definition to a Shareholder: “a citizen and (or) legal entity who has made entrance and share contributions, has been accepted into the consumer society in the manner prescribed by the charter of the consumer society and is its members.”

In any consumer society, there is one rule: “One share - one vote.” This principle underlies share relations between shareholders in consumer societies. Based on this principle, equality is achieved between all shareholders, regardless of the number of shares contributed. Equality of shareholders is one of the main principles of consumer societies.

Consumer cooperatives around the world survive competition primarily because they have the opportunity to guarantee the sale of goods to their regular customers - shareholders. The more shareholders, the more competitive the cooperative is, the wider its segment in the consumer goods market. Increasing the number of shareholders is a non-alternative economic necessity for all consumer cooperation organizations.

In many cooperative organizations there is a tendency to reduce the number of shareholders. This is disastrous for any cooperative.

Another negative trend characterizes the structure of shareholders: the ratio of those working and not working in the system. The share of non-working shareholders is decreasing. In some cooperatives, there are no shareholders left who do not work in the system, which means the degeneration of consumer cooperatives into production cooperatives. And this is a serious threat to consumer cooperation as a whole.

Only the presence of shareholders, other than system employees, will preserve the status of a consumer cooperation as a non-profit organization that can qualify for federal and local benefits, including taxation. As soon as a consumer society is deprived of non-working shareholders, it immediately turns into a cooperative of workers, that is, a production cooperative, the status of which is a commercial organization with all the ensuing consequences.

With increasing competition, only the market entity that has its own buyer survives. The initial advantage of consumer cooperation is that it initially has its own buyer in the person of a shareholder. It is necessary to support shareholders as producers, and therefore, distributors of agricultural products, raw materials, harvesters of wild plants and sellers of these products to their cooperative. The task of a consumer cooperative is simple compared to other market entities that still need to find their buyer. It is enough for consumer cooperation to retain its buyer and its distributor of products - the shareholder, and do everything to ensure that he remains his buyer and distributor of his products.

All rights and obligations of shareholders, as the main figures in share relations, are regulated by the articles of the Law.

The rights of shareholders are described in Article 11. The rights of shareholders include:

“ - join and leave the consumer society on a voluntary basis;

Participate in the activities of the consumer society, elect and be elected to governing bodies and control bodies, make proposals to improve the activities of the consumer society, eliminate shortcomings in the work of its bodies;

Receive cooperative payments in accordance with the decision of the general meeting of the consumer society;

To purchase (receive) goods (services) preferentially before other citizens in trade and consumer service organizations of the consumer society, to carry out guaranteed sales of products and products of personal subsidiary farming and fishing through organizations of the consumer society on the basis of contracts;

Take advantage of the benefits provided for shareholders by the general meeting of the consumer society. These benefits are provided from income received from the business activities of the consumer society;

Deliver agricultural products and raw materials for processing to consumer society organizations as a matter of priority, including on a toll basis;

Be hired as a matter of priority to work in a consumer society in accordance with their education, professional training and taking into account the need for workers;

Receive referrals to study at educational institutions of consumer cooperation;

Use social facilities on the terms determined by the general meeting of the consumer society;

Receive information from management bodies and control bodies of the consumer society about their activities;

Address the general meeting of the consumer society with complaints about unlawful actions of other management bodies and control bodies of the consumer society;

Appeal in court the decisions of the governing bodies of the consumer society that affect their interests.”

The obligations of shareholders are regulated by Article 12 of the Law. The responsibilities of shareholders include:

“- comply with the charter of the consumer society, implement decisions of the general meeting of the consumer society, other management bodies and control bodies of the consumer society;

Fulfill your obligations to the consumer society to participate in its economic activities.”

It should be borne in mind that only shareholders have all these rights and obligations.

In order to become shareholders of a consumer society, you must go through the following procedure:

Apply for membership in a consumer society. This application will be considered within 30 days by the Consumer Society Council.

If the decision is positive, the person becomes a full-fledged shareholder of the consumer society after paying the entrance fee, as well as the share contribution or part thereof established by the charter of the consumer society.

The last stage involves obtaining documents confirming membership.

Termination of membership in a consumer society means the end of all share relations for the shareholder. Exit from a consumer society can be voluntary, which is enshrined in the rights of a shareholder by Law, as well as forced in the event of exclusion of a shareholder from the company. In this case, the decision to exclude a shareholder is made by the Council of the consumer society, which also consists of shareholders of this society.

In case of termination of membership in a consumer society, the Law provides for the return to the shareholder of his share contribution and cooperative payments within the time period specified in the Charter. At the same time, a reservation is also made that the share contribution can be returned in kind if it was originally paid in this form.

From the above it follows that the basis of consumer organizations (societies and unions) are shareholders who create these societies, and subsequently unions. The current situation in consumer cooperation is such that the majority of participants in consumer cooperation are residents of rural areas, where there is an acute shortage of social organizations. People unite in consumer societies to solve their problems.

Chapter 2. Implementation of the social mission of shareholders through consumer organizations

2.1 State of global consumer cooperation

Currently, the International Cooperative Alliance, which is the world leader of the cooperative movement, includes cooperative associations in almost 100 countries. ICA members are more than 250 cooperative associations (national unions), uniting more than 800 million people. The UN estimates that nearly 3 billion people, or half the world's population, rely on cooperative enterprises for their livelihoods. World practice has developed an effective management mechanism - consumer cooperation. In 2002, the UN General Assembly adopted the Resolution “Cooperatives in the process of social development” and the ILO recommendations “On promoting the development of cooperatives”, which are aimed at mobilizing the enormous potential of cooperatives to create jobs, reduce poverty, combat social inequality for further sustainable development through cooperative entrepreneurship.

There are at least 300,000 cooperatives in the European Union, which provide more than 2.3 million jobs and more than 140 million inhabitants who are members of cooperatives. Cooperatives are seen as part of the "social economy". By making management decisions to meet economic and social needs, especially where public and individual initiative is lacking, cooperatives can create jobs and achieve substantial and solidarity-based growth without seeking net profits that must be distributed among members (of the social economy). In this way, they provide flexibility to the labor market. EU civil society organizations identify the “socio-economic” form of co-operative as an effective way to promote balanced and solidarity-based growth.

Cooperatives are a means of providing high quality services. Services represent 70% of the market and 69% of jobs in the European Union. More than 75% of all new societies created in Europe are in the social services sector.

Table 1. Share of consumer cooperation organizations in various economic sectors of European countries.

Thus, consumer cooperation on a global scale, through the association of shareholders, implements many social programs and improves such sectors of the economy as agricultural production, healthcare, banking services, forest resources, and trade. The flexibility of managing consumer organizations, which lies entirely on the shoulders of the shareholders themselves, allows these enterprises to successfully implement their activities in many countries around the world (see Table 1)

2.2 State and prospects for the development of relations between shareholders and consumer cooperation organizations in Russia

Currently, Russia is a country with a developing multi-structured economy: a private sector of the economy has been formed, and the proportion of people employed in enterprises of non-state ownership is growing.

The non-state sector is replenished with cooperatives: consumer, agricultural, in the spheres of production and services, credit, housing. The oldest cooperative system operates in the Russian economy - consumer cooperation as a system of specific consumer cooperatives: consumer societies united in consumer unions.

The developing market economy of Russia is characterized by aggravation of social relations. Under these conditions, cooperation of various types should develop, especially the system of consumer cooperation, which is a socially oriented system of a market economy.

In the conditions of social transformations that began in the 90s of the 20th century, the crisis became protracted, which makes it difficult to solve social problems. It is becoming more difficult to use progressive elements of the market to boost economic growth and improve people's lives.

The use of “shock” methods of market transformations has revealed acute problems not only in the economy, but also in the social sphere, and the living conditions of the entire population. This caused the need to strengthen the social orientation of reforms, determine social priorities, the social “price” of the transition to a market economy and clarify the very concept of its social orientation.

In recent years of the development of market reforms, the Government of the Russian Federation has been taking significant measures to overcome the crisis and ensure economic growth. One of the main tasks is to increase the volume of capital investments through on-farm savings, bank loans and foreign investments, primarily in priority sectors for the national economy. The solution to this problem will depend on approaches to the use of production growth factors and increasing its efficiency, organizational restructuring of economic structures and strengthening state regulation of economic and social development.

At the beginning of the reforms, the experience of countries that strengthened state regulation of production, transformed the activities of banks, tax policy and monetary circulation was poorly taken into account. The recommendations of the International Monetary Fund did not take into account the characteristics and historical values of Russia, which ultimately led to a long-term economic recession and rising prices.

The role of the state in socio-economic processes is currently unjustifiably weakened, and local self-government is in its formation stage. To regulate the growth of production and the standard of living of people, the market mechanism and competition are not enough; an optimal relationship between the economic mechanism of the market and the system of state legal and administrative regulation is necessary. The development of consumer cooperation can help solve this problem.

The activities of consumer cooperation are aimed primarily at meeting the needs of the shareholders themselves who join consumer organizations. However, this activity is based on some basic principles that are common to all cooperative organizations in Russia.

Table 2. Basic principles of consumer cooperation in Russia.

As a result of the implementation of these basic principles, a new socio-economic system is created: legal, effective, transparent, controlled and self-regulating (see Fig. 1). It becomes possible to adjust social policy in the regions taking into account modern legislative requirements and the situation in the country, subject to a strictly adhered course to improving quality of life indicators, creating a social package for enterprise employees, forming a middle class, accumulating social capital and involving the broad masses of the population in the processes of self-government in social -economic sphere of development of territories.

Figure 1. Structure of consumer cooperation based on the implementation of basic principles.

The cooperative movement is a purposeful social, legal, economic, educational, educational activity. Consumer cooperatives are primary societies created by people who are participants in the cooperative movement. There is no social movement without the participation of people. The essence of any social movement is social activity pursuing certain goals.

The creation of consumer cooperatives and the development of a consumer cooperation system is the immediate goal and direct result of the cooperative movement. With the support of the cooperative movement, cooperative construction begins as a conscious process of preparing the necessary prerequisites for the organization of cooperatives and their normal functioning on a national scale, at the state level. The success of cooperative construction is largely predetermined by cooperative policy. By implementing a certain cooperative policy, the state uses cooperation as an instrument of its social and economic policy. Russia has been proclaimed a social state. Today, the agenda includes important tasks of socio-economic development of territories, increasing the middle class, and improving the quality of life of the population.

The preamble of the law on consumer cooperation states; This law guarantees consumer societies and their unions, taking into account their social significance, as well as citizens and legal entities creating these consumer societies with state support.

The organizational development of consumer cooperation is envisaged by launching a cooperative movement in Russia that meets the interests of the population, the state and the business community, aimed at creating a new generation of consumer cooperatives at the place of residence and place of work with a social focus. Creation of a self-organizing, self-governing, self-regulating cooperative system of socio-economic mutual assistance (hereinafter referred to as the ROSEV system), uniting on a voluntary basis consumer societies of the social sphere of municipalities and enterprises of different forms of ownership.

Unions of consumer societies (cooperative unions) represent a close unity, a voluntary agreement, a stable connection of cooperative societies among themselves to achieve common goals through mutual cooperation, coordinated actions, in addition, the scale of activity is expanding through agreements on mutually beneficial cooperation with other cooperative unions. Associations provide the opportunity for cooperation within the system, within the cooperative movement, for the fullest implementation of the opportunities inherent in cooperatives, as well as in cooperative forms of ownership, association and management. In fact, the Union is becoming a national cooperative center and infrastructure for supporting small and medium-sized private entrepreneurship. To achieve this, the national cooperative center (union) is developing a modern infrastructure of the cooperative system with the involvement of small and medium-sized private enterprises. They exist for and serve local cooperatives and unions, small and medium-sized entrepreneurs, and not the other way around.

Infrastructure support for consumer societies – Social design, consulting, outsourcing, audit, coordination Legal, judicial and administrative support Promotion of interaction between urban and rural cooperatives Foreign economic activity in the system of the international cooperative alliance Cooperative financial instruments non-bank non-profit raising of funds from shareholders System of cooperative education based on ethical principles

2.3 The role of shareholders in consumer organizations

Consumer societies are created by shareholders and are designed to serve the satisfaction of the material and spiritual needs of shareholders. The economic activities of consumer cooperation are aimed at achieving maximum benefit for the general population.

M. Tugan-Baranovsky in his book “Social Foundations of Cooperation” defined the goal of cooperatives as the greatest degree of well-being of their members. He also emphasized the desire of cooperatives to increase the labor income of their members or reduce the expenses of these members for their consumer needs. The Law of the Russian Federation “On consumer cooperation (consumer societies, their unions) in the Russian Federation” recognized the shareholder as the most important figure, not only in his consumer society, but also in the system of consumer cooperation. One main idea runs through the entire Law: consumer cooperative organizations were created by shareholders and must faithfully serve the interests of these shareholders.

Consumer societies of workers and employers – consolidation of consumers of workers and members of their families at systemically important enterprises.

Goal: increasing the purchasing power of workers and the attractiveness of jobs created by employers.

Territorial consumer societies – consolidation of consumers in municipalities:

In the housing and communal services sector

In the social infrastructure of enterprises

According to confessional principle

Goal: extra-budgetary social support of the population on the basis of self-organization, self-government, self-financing.

Figure 2. Self-government of consumer society

As can be seen from Figure 2, all issues of the current and further development of consumer organizations are decided by the general meeting of shareholders. It is the principle of self-government that allows participants in a cooperative society to decide the future fate of their enterprise. As shared owners of cooperatives, shareholders have every right to take part in their management.

Figure 3. Balance of interests of shareholders and society

As a result of the implementation of the principle “A shareholder of the ROSEV system is a participant in the construction of a social state,” the following results:

Revival of spiritual and moral values of Russian society

Formation of civil society Socio-economic development of Russia

Development of small and medium-sized businesses

Formation of the middle class

Overcoming the negative social consequences of globalization

2.4 Interaction between shareholders and consumer societies

According to the “Concept for the development of consumer cooperation in the Russian Federation until 2010,” the system of relationships with shareholders must meet the following requirements:

"1. Shareholders are interested in the activities of consumer cooperation organizations. Interest is ensured through the shareholder’s loyalty to the consumer society: in terms of trading activities - on the basis of the constant purchase of goods in consumer cooperation stores; in terms of procurement activities - on the basis of constant delivery of products to consumer cooperation organizations.

2. Accounting has been established for shareholders, including their ability to purchase goods and services, deliver agricultural products, and manufacture their own products, which can be sold by consumer cooperation.”

The “Concept for the development of consumer cooperation in the Russian Federation until 2010” also implies improving the activities of shareholders in consumer societies. This is stated in paragraph 3 of the document:

"3. Optimization of work with shareholders:

3.1. Establishing a comprehensive record of shareholders and a system for maintaining the reliability and completeness of data and information, and the timeliness of their updating.

3.2. Inclusion in programs for the development of cooperative trade, procurement activities and other types of activities of measures to increase the interest of shareholders through the purchase of goods at retail outlets of consumer cooperation, participation in the procurement activities of consumer cooperation organizations. Such interest should be based on the preferential rights of shareholders over any third parties, subject to their compliance with the general conditions of interaction. At the same time, the principle of mutual interest of shareholders and consumer societies in economic interaction must be observed.

3.3. Updating the forms of making cooperative payments, aimed at strengthening ties between shareholders and consumer societies, in particular:

Increasing the size of cooperative payments in the presence of economically justified opportunities and within the limits established by the legislation of the Russian Federation;

Payment to shareholders of accrued cooperative payments in monetary terms;

Providing shareholders with the opportunity to leave amounts of cooperative payments at the disposal of the consumer society in exchange for receiving additional benefits when paying for goods and services of the consumer society against these amounts.

3.4. Increasing awareness of shareholders about the activities of consumer societies and their unions, primarily with the aim of involving them in the activities of cooperative organizations.”

The mechanism of interaction between the economic interests of shareholders and the consumer society.

The participation of shareholders in the activities of a consumer society is mainly related to the economic activities of the company.

The main forms of economic participation of shareholders are:

Purchasing goods and services from consumer society enterprises;

Making shares and contributions to a consumer society;

Supply of agricultural and other products to the consumer society;

Labor in a consumer society.

Shareholders may also take other participation in the business operations of the consumer company.

The mechanism of interaction between the economic interests of shareholders and the consumer society is carried out on the basis of a balance of interests (Fig. 4).

Figure 4. Mechanism of interaction between shareholders and the consumer society based on a balance of interests

The interests of shareholders as members of a consumer society are as follows:

Purchasing quality goods and services from consumer society enterprises on more favorable terms;

Receiving additional income from economic participation in the activities of the consumer society;

Sales to the consumer society of agricultural and other products produced on the farms of shareholders-producers;

Providing consumer societies with jobs and wages in an amount that provides shareholders with a decent life;

Social protection (both working shareholders and shareholders who do not work in a consumer society are interested in it).

The consumer society, striving to fulfill its social mission, is interested in shareholders actively participating in the economic activities of the consumer society:

Purchased goods and services from consumer society enterprises;

They made shares and deposits to replenish the company's funds;

They supplied (handed over) agricultural and other products to the consumer society.

The consumer society is also interested in ensuring that working shareholders are qualified workers and work conscientiously in business enterprises - trading, procurement, production, providing services to the population, etc.

Thus, the economic participation of shareholders and the economic activities of the consumer society are carried out taking into account mutual interests.

Relationships that ensure a balance of economic interests between shareholders and their consumer societies are regulated by legislation and self-government bodies of consumer societies.

Increasing the economic participation of shareholders largely depends on the conditions created by government bodies and consumer cooperation organizations to establish mutually beneficial economic relations between shareholders and consumer societies.

The consumer society is interested in the active economic participation of shareholders, since this participation contributes to more efficient work of the consumer society and the receipt of income from economic activities.

Justification of the advantages of economic participation of shareholders in the activities of a consumer society

Based on their economic participation, all shareholders can be divided into shareholders-investors, shareholders-buyers, shareholders-suppliers, shareholders-employees.

All shareholders take part in the formation of their own property of the consumer society by making property share contributions (shares), therefore, each shareholder has the right to expect to receive income on the contributed share (dividend).

Shareholders-investors. Shareholders make monetary contributions to the consumer society, that is, they provide loans to it. Such shareholders are shareholders-investors. They receive income set as a percentage of the deposit amount. This means that making a contribution brings additional income to the shareholder.

The consumer society benefits from the shareholder-investor in that it receives funds in the form of shares and deposits, which it uses in economic circulation. In this regard, the consumer society attracts less borrowed funds from banks and commercial structures.

Shareholders-buyers. Shareholders live in the same territory where the business enterprises of the consumer society are located (shops, canteens, etc.). Therefore, shareholders are buyers of goods and services from the consumer society. This is beneficial to shareholders. They do not need to travel to other localities to buy goods. In addition, trade enterprises and consumer service enterprises try to provide shareholders with the necessary goods and services at an affordable price and of good quality.

This means that the purchase of goods in a consumer society ensures the satisfaction of the material needs of shareholders for goods and services on more favorable terms for them.

For a consumer society, the purchase of goods and services by shareholders means the sale of goods, i.e. shareholders provide their cooperative with a guaranteed sale of goods and services. Shareholders-buyers create a reliable market for goods and services for the consumer society.

Increasing sales of goods and services provides the consumer society with income.

Shareholders-suppliers. Many shareholders run personal subsidiary plots or peasant (farm) farming. For such shareholders-commodity producers, in market conditions it is important to sell the grown agricultural products and earn income.

The consumer society purchases agricultural products from shareholders. In this case, shareholders-commodity producers are suppliers of agricultural products, which the consumer society sends to stores, increasing the range of goods; to manufacturing enterprises for the manufacture of food products - canned food, sausages, juices, etc. The purchase of agricultural products from shareholders-suppliers is beneficial to the consumer society. Shareholders are local suppliers, and significant savings in transportation costs are achieved when delivering agricultural products. In addition, the consumer society can agree with the shareholder on more acceptable payment terms for purchased products and purchase higher-quality agricultural products of a diverse range.

The development of folk crafts significantly expands the range of products purchased from members of consumer societies.

Shareholders-workers exercise the right to work in a consumer society. The conscientious, effective work of shareholders brings income to the consumer society.

The consumer society provides shareholders with jobs and uses their labor to carry out socio-economic activities. The consumer society pays wages to shareholders-workers for their labor, which is the main material income of the shareholder-employee.

It should be noted that, by increasing jobs, consumer cooperation organizations help reduce unemployment, which is of particular social importance for rural areas.

Justification of the advantages of the economic participation of shareholders in the activities of a consumer society shows that economic relations between shareholders-investors, shareholders-buyers, shareholders-suppliers, shareholders-employees, on the one hand, and consumer societies, on the other hand, are carried out on the basis of mutual interests.

Relationships between shareholders and consumer societies are carried out on the basis of a balance of economic and social interests.

Shareholders, as members of a consumer society, are interested in: receiving additional income from economic participation in the activities of the consumer society; in the purchase of goods and services, as well as in the sale of products on favorable terms; in jobs and social protection.

Consumer societies are interested in the economic participation in the activities of the consumer society of shareholders-investors, shareholders-suppliers, shareholders-delivers, shareholders-employees, since the participation of shareholders helps to increase the volume of activity and generate income for the consumer society.

To develop mutually beneficial relations between shareholders and consumer societies, the necessary legal and economic conditions must be created.

2.5 Incentives for shareholders for economic participation in the activities of the consumer society

For the full development of consumer societies, all of whose activities are based on the participation of their shareholders, it is necessary to incentivize shareholders for economic participation.

In a consumer society, shareholders are encouraged for the following types of participation:

Economic participation;

Participation in management and control bodies;

Effective labor participation.

Incentivizing shareholders for active economic participation in the activities of the consumer society is aimed at implementing the principle of the International Cooperative Alliance on the economic participation of members.

In order to stimulate the economic participation of shareholders in the activities of the consumer society, the Law “On Consumer Cooperation...” provides for cooperative payments.

Cooperative payments are part of the income of a consumer society, distributed among shareholders in proportion to their participation in the economic activities of the consumer society, unless otherwise provided by the charter of the consumer society.

Cooperative payments are direct cash income of shareholders (the issuance of money to shareholders) for economic participation in the activities of a consumer society.

Shareholders can receive both direct and indirect income for economic participation. Shareholders receive indirect income by saving expenses, without making cash payments.

For example, agricultural products were purchased from a shareholder and exported by transport of a consumer society. The shareholder does not pay for transport services. In this case, the shareholder receives direct cash income for the delivered agricultural products and indirect income due to savings in transportation costs.

The forms of economic participation of shareholders in the activities of the consumer society and their receipt of direct and indirect income are shown in Figure 5.

Figure 5. Structure of income of shareholders depending on their economic participation in the activities of the consumer society.

A shareholder can receive direct cash income for the following forms of economic participation: making a share contribution, making a contribution (providing borrowed funds), purchasing goods, delivering agricultural products. In this case, the shareholder receives direct cash income (money), paid in the form of a dividend* on a share contribution, in the form of interest on borrowed funds, a bonus1 for the amount of goods purchased, payment for delivered products.

A shareholder can receive indirect income for the following types of participation: delivery of agricultural and other products, processing of products at consumer society enterprises, purchase of services, purchase of goods. The shareholder receives indirect income by saving vehicles when delivering goods by transport of the consumer society, when purchasing goods at reduced prices.

In the event of untimely payment of pensions and salaries, the shareholder can receive food on credit in the stores of his consumer society, and the amount of the debt is returned to them without taking into account inflation. Given the sharp decline in incomes of low-income rural populations, consumer society stores sell bread and other products to shareholders at cost. When purchasing goods under the above conditions, shareholders also receive indirect income.

Shareholders can also receive income from other types of economic participation: from the delivery to the consumer society of wild-growing products and medicinal and technical raw materials, products of individual labor activity (sewing and knitwear, folk and artistic crafts, as well as other goods).

Thus, shareholders receive direct and indirect income for their economic participation in the activities of the consumer society.

Incentivizing shareholders for active participation in the management of the consumer society

Shareholders must actively participate in the work of management and control bodies of the consumer society. This is their responsibility as members of a consumer society.

Shareholders, as joint owners of a consumer company, participate in management decisions and control the financial and economic activities of the company. Since this work is carried out on a voluntary basis, it needs financial incentives.

To stimulate shareholders who actively participate in management and control bodies, an incentive fund for shareholders of a consumer society is created in consumer societies.

Funds from the shareholder incentive fund are used to encourage members of consumer societies who are not employees of consumer cooperatives, as well as members of councils, members of audit commissions, cooperative control commissions, authorized consumer societies and other shareholders actively participating in management and control bodies.

Stimulating the work of shareholders-workers

The effective socio-economic activity of the consumer society is ensured by the labor of management staff (managers, specialists) and workers in mass professions.

Currently, employees of consumer cooperatives are mainly shareholders.

Stimulation of the work of shareholders-workers in the main sectors of economic activity of the consumer society is carried out by increasing wages, incentives and additional payments for effective work. In every consumer society, provisions are being developed to stimulate employees of the administrative and managerial apparatus and employees of trade, procurement, production and other enterprises. Incentivizing shareholders for active participation in management and control bodies and for effective work contributes to: firstly, increasing the activity of shareholders in management and the development of democracy in consumer societies and their unions; secondly, increasing the productivity and quality of labor of workers in consumer societies; thirdly, improving the socio-economic activities of consumer societies.

Thus, the following conclusions can be drawn:

1. Shareholders are incentivized for the following types of participation in the activities of the consumer society:

Economic participation of shareholders;

Participation of shareholders in management and control bodies;

Effective labor participation of shareholders-workers.

2. Shareholders who actively participate in the activities of the consumer society receive direct and indirect income.

3. Incentives for shareholders are aimed at increasing the activity of shareholders in the activities of consumer societies and their unions, at developing democracy and fulfilling the social mission of consumer cooperation.

Conclusion

Thus, the shareholder is the social and economic basis of consumer cooperation. This place of a shareholder in cooperatives is assigned to him by law. The right to vote is reinforced by the shareholder's economic participation in the consumer society.

The social interest of shareholders in the development of consumer cooperation is realized in the form of the development of such sectors of the country's economy as agriculture, forestry, banking, trade, etc. The increase in the share of participation of consumer societies in these industries indicates the interest of shareholders in their development.

The modern system of consumer cooperation strives to meet the needs of its shareholders, because it is at the expense of the shareholders that each individual cooperative enterprise exists. The economic and organizational interest of the shareholder is the key to the full development of enterprises in the consumer sector.

There are several types of incentives for the economic participation of shareholders:

For economic participation in a cooperative organization

For participation in the management of a cooperative organization

For the effective labor participation of worker shareholders.

Thus, we can conclude that the shareholder is the social basis of consumer cooperation. This principle is implemented in the form of the development of social aspects of life in many states, in particular Russia. It is the social orientation of the activities of shareholders united in consumer societies that gives consumer cooperation an advantage in the development of a market economy.

Bibliography

1. Federal Law “On Consumer Cooperation (Consumer Societies and Their Unions) of the Russian Federation” (as amended by Federal Laws dated July 11, 1997 N 97-FZ, dated April 28, 2000 N 54-FZ, dated March 21, 2002 N 31-FZ)

2. Concept for the development of consumer cooperation for the period up to 2010. // Central Union of the Russian Federation 2001

3. Vakhitov K.I. Share relations in consumer societies//K.I. Vakhitov: - The problem of the development of consumer cooperation in the conditions of market formation: Materials of the All-Russian Scientific and Practical Conference, 1994.

4. Vilyamsky V.S., Kondratyev L.V. Fundamentals of organizing the activities of consumer cooperation in Russia.// V.S. Vilyamsky, L.V. Kondratiev: - Textbook 2008

5. Krasheninnikov A.I. Cooperation in the modern world // A.I. Krasheninnikov: - M., Economics, 2007.

6. Nagovitsina L.P. Increasing the number of shareholders is the main result of social work and the main reserve for the economic development of a cooperative organization // Newspaper of the SibUPK “Cooperator of Siberia”.

7. Sukhova L.F., Lyubenkova E.P. System of economic indicators for assessing the social mission of consumer cooperation./ Collection of scientific papers of North Caucasian State Technical University. Series "Economics". - 2005. - No. 1. -P.102..

8. Teplova L.E. Fundamentals of consumer cooperation: Textbook / L.E. Teplova: - Vita-Press 2001, 190c.

9. Tugan-Baranovsky M.I. Social foundations of cooperation.// M.I. Tugan-Baranovsky: - M., 1989.

10. Ryabov V.A. The cooperative system is an ally of the state in the transition to an innovative socially oriented type of development. Consumer cooperation of the ROSEV system: “UNITY IS STRENGTH” // V.A. Ryabov:-< >

Returned upon disposal of the consumer company. The Ministry of Economic Development supports the idea of using intellectual property as collateral for obtaining a loan

Responsibilities of shareholders of a consumer society

Return of the share contribution to a shareholder who withdraws or is excluded from the consumer company

Myth No. 1. Consumer societies are not for business. For entrepreneurial activity, it is more logical and convenient to open an LLC, OJSC, individual entrepreneur, etc.

Myth No. 2: There are very high risks that the “democracy” of cooperatives can lead to the overthrow of the “main” founding shareholders

Myth No. 3.Consumer societies are also subject to “nightmares” with all sorts of checks

Myth No. 4. It’s hard to believe that with the help of consumer cooperatives you can save on taxes and protect assets

So, all the pros and cons of consumer cooperation

Introduction

Conclusion

Bibliography

Introduction

Chapter 1. The concept of “shareholder”. Rights and obligations of the shareholder as the main figure in share relations

Chapter 2. Implementation of the social mission of shareholders through consumer organizations

2.1 State of global consumer cooperation

2.3 The role of shareholders in consumer organizations

2.4 Interaction between shareholders and consumer societies

The mechanism of interaction between the economic interests of shareholders and the consumer society.

Justification of the advantages of economic participation of shareholders in the activities of a consumer society

2.5 Incentives for shareholders for economic participation in the activities of the consumer society

Conclusion

Thus, the shareholder is the social and economic basis of consumer cooperation. This place of a shareholder in cooperatives is assigned to him by law. The right to vote is reinforced by the shareholder's economic participation in the consumer society.

Bibliography

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Returned upon disposal of the consumer company. The Ministry of Economic Development supports the idea of ​​using intellectual property as collateral for obtaining a loan

Responsibilities of shareholders of a consumer society

Return of the share contribution to a shareholder who withdraws or is excluded from the consumer company

Myth No. 1. Consumer societies are not for business. For entrepreneurial activity, it is more logical and convenient to open an LLC, OJSC, individual entrepreneur, etc.

Myth No. 2: There are very high risks that the “democracy” of cooperatives can lead to the overthrow of the “main” founding shareholders

Myth No. 3.Consumer societies are also subject to “nightmares” with all sorts of checks

Myth No. 4. It’s hard to believe that with the help of consumer cooperatives you can save on taxes and protect assets

So, all the pros and cons of consumer cooperation

Introduction

Conclusion

Bibliography

Introduction

2.1 State of global consumer cooperation

2.3 The role of shareholders in consumer organizations

2.5 Incentives for shareholders for economic participation in the activities of the consumer society

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Returned upon disposal of the consumer company. The Ministry of Economic Development supports the idea of using intellectual property as collateral for obtaining a loan