{"id":214,"date":"2016-12-26T19:01:57","date_gmt":"2016-12-26T19:01:57","guid":{"rendered":"http:\/\/biznes-start.pl\/?p=214"},"modified":"2020-03-29T16:09:13","modified_gmt":"2020-03-29T16:09:13","slug":"forma-prowadzenia-dzialalnosci","status":"publish","type":"post","link":"https:\/\/biz24.com.pl\/?p=214","title":{"rendered":"

Forma prowadzenia dzia\u0142alno\u015bci.<\/H1>"},"content":{"rendered":"

Prawodawca zdefiniowa\u0142 r\u00f3\u017cne formy prowadzenia dzia\u0142alno\u015bci gospodarczej<\/strong>, kt\u00f3re r\u00f3\u017cni\u0105 si\u0119 przede wszystkim zakresem i rodzajem odpowiedzialno\u015bci<\/strong>, kt\u00f3re przejmuje przedsi\u0119biorca.<\/p>\n

Z kolei forma prowadzenia dzia\u0142alno\u015bci nie do ko\u0144ca definiuje wp\u0142yw przedsi\u0119biorcy na podejmowane w firmie decyzje, gdy\u017c zwykle s\u0105 one uzale\u017cnione od postanowie\u0144 umownych (zawartych w umowie sp\u00f3\u0142ki<\/strong>, nie dotyczy jednoosobowej dzia\u0142alno\u015bci gospodarczej).<\/p>\n

Przedsi\u0119biorcy ponosz\u0105 r\u00f3wnie\u017c odpowiedzialno\u015b\u0107<\/strong> za zobowi\u0105zania oraz za b\u0142\u0119dy pope\u0142nione podczas prowadzenia dzia\u0142alno\u015bci gospodarczej (rachunki od dostawc\u00f3w, czynsz za wynajem, wynagrodzenia musz\u0105 by\u0107 wyp\u0142acone przez sp\u00f3\u0142k\u0119). Wyj\u0105tkiem s\u0105 sp z o.o. oraz sp\u00f3\u0142ka akcyjna, kt\u00f3re ponosz\u0105 odpowiedzialno\u015b\u0107 do wysoko\u015bci kapita\u0142u sp\u00f3\u0142ki.<\/p>\n

Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza<\/strong> wi\u0105\u017ce si\u0119 z pe\u0142n\u0105 odpowiedzialno\u015bci\u0105 i tym samym przedsi\u0119biorca uto\u017csamiany jest z firm\u0105. Z drugiej strony sp\u00f3\u0142ki kapita\u0142owe<\/strong> (sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 oraz sp\u00f3\u0142ka akcyjna) maja ograniczon\u0105 odpowiedzialno\u015b\u0107 do wysoko\u015bci kapita\u0142u sp\u00f3\u0142ki (r\u00f3wnie\u017c sp\u00f3\u0142ka komandytowa cz\u0119\u015bciowo posiada ograniczenia w tym zakresie, za wyj\u0105tkiem komandytariusza).
\nWyj\u0105tkiem w zakresie odpowiedzialno\u015bci jest sytuacja osoby reprezentuj\u0105cej firm\u0119<\/strong> (prezes), kt\u00f3ra w przypadku zbyt p\u00f3\u017anego z\u0142o\u017cenia wniosku o upad\u0142o\u015b\u0107 firmy (sp\u00f3\u0142ki) b\u0119dzie odpowiada\u0142a za powsta\u0142e z tego tytu\u0142u szkody (odpowiada swoim maj\u0105tkiem).<\/p>\n

Najwi\u0119kszy wp\u0142yw na podejmowane decyzje <\/strong>w firmie maj\u0105 w\u0142a\u015bciciele jednoosobowej dzia\u0142alno\u015bci gospodarczej, w kt\u00f3rych osoba prowadz\u0105ca dzia\u0142alno\u015b\u0107 podejmuje samodzielnie i bez ogranicze\u0144 r\u00f3\u017cne decyzje biznesowe. W przypadku firm posiadaj\u0105cych wi\u0119cej ni\u017c jedna osob\u0119 decyzyjn\u0105 (udzia\u0142owc\u00f3w)<\/strong>, wtedy te\u017c decyzje podejmowane s\u0105 wsp\u00f3lnie. Czasami zdarza si\u0119, \u017ce umowa sp\u00f3\u0142ki dopuszcza wyj\u0105tki (uzale\u017cnione od r\u00f3\u017cnych sytuacji, czy wielko\u015bci posiadanego kapita\u0142u).
\nW sytuacji, gdy udzia\u0142owiec posiada mniejszo\u015bciowy udzia\u0142<\/strong> w sp\u00f3\u0142ce kapita\u0142owej, wtedy te\u017c najcz\u0119\u015bciej jego wp\u0142yw na podejmowanie decyzji jest ograniczony.<\/p>\n

Dwie z form prowadzenia dzia\u0142alno\u015bci gospodarczej (sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105, sp\u00f3\u0142ka akcyjna i wielu przypadkach r\u00f3wnie\u017c sp\u00f3\u0142dzielnia) wymagaj\u0105 podw\u00f3jnego opodatkowania<\/strong>, to znaczy raz sp\u00f3\u0142ka (jako osoba prawna) opodatkowana jest podatkiem CIT<\/strong>, a nast\u0119pnie udzia\u0142owcy, w\u0142a\u015bciciele opodatkowani s\u0105 podatkiem PIT<\/strong> (od os\u00f3b fizycznych). Takiego problemu nie maj\u0105 w\u0142a\u015bciciele sp\u00f3\u0142ek cywilnej, jawnej, czy jednoosobowej dzia\u0142alno\u015bci gospodarczej (p\u0142aca wy\u0142\u0105cznie podatek PIT).<\/p>\n

Koszty za\u0142o\u017cenia firmy to obok op\u0142at administracyjnych<\/strong>, cz\u0119sto r\u00f3wnie\u017c op\u0142aty notarialne zwi\u0105zane z utworzeniem sp\u00f3\u0142ki. Ponadto mo\u017ce wyst\u0105pi\u0107 konieczno\u015b\u0107 rejestracji firmy w Krajowym Rejestrze S\u0105dowym (za wyj\u0105tkiem jednoosobowej dzia\u0142alno\u015bci gospodarczej oraz sp\u00f3\u0142ki cywilnej).<\/p>\n

Koszty bie\u017c\u0105cego prowadzenia firmy<\/strong> opr\u00f3cz ksi\u0119gowo\u015bci, obs\u0142ugi kadrowej, BHP, ekologicznej to r\u00f3wnie\u017c obowi\u0105zkowe publikowanie wynik\u00f3w firmy (raz w roku lub raz na kwarta\u0142), przeprowadzania bada\u0144 sprawozda\u0144 finansowych, organizacji walnych zgromadze\u0144, op\u0142aty notarialne zwi\u0105zane ze zmianami funkcjonowania sp\u00f3\u0142ki oraz wszelkiego rodzaju sprawozdawczo\u015b\u0107 (statystyczna, finansowa, ekologiczna). <\/p>\n

Tym samym im bardziej ograniczona jest odpowiedzialno\u015b\u0107 udzia\u0142owc\u00f3w<\/strong>, tym wy\u017csze obowi\u0105zki zwi\u0105zane z publikowaniem danych sp\u00f3\u0142ki<\/strong> oraz wy\u017csze koszty funkcjonowania firmy<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Prawodawca zdefiniowa\u0142 r\u00f3\u017cne formy prowadzenia dzia\u0142alno\u015bci gospodarczej, kt\u00f3re r\u00f3\u017cni\u0105 si\u0119 przede wszystkim zakresem i rodzajem odpowiedzialno\u015bci, kt\u00f3re przejmuje przedsi\u0119biorca. Z kolei forma prowadzenia dzia\u0142alno\u015bci nie do ko\u0144ca definiuje wp\u0142yw przedsi\u0119biorcy na podejmowane w firmie decyzje, gdy\u017c zwykle s\u0105 one uzale\u017cnione od postanowie\u0144 umownych (zawartych w umowie sp\u00f3\u0142ki, nie dotyczy jednoosobowej dzia\u0142alno\u015bci gospodarczej). Przedsi\u0119biorcy ponosz\u0105 r\u00f3wnie\u017c […]<\/p>\n","protected":false},"author":1,"featured_media":850,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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