Címlap arrow Hírek arrow Egyéni vállalkozók egyedi előnyökkel?
Egyéni vállalkozók egyedi előnyökkel? Nyomtatás E-mail
AdóWeb.hu   
2007. May 01. Tuesday 00:24

Ősztől várható a törvénymódosítás - A legutóbbi egyéni vállalkozókkal kapcsolatos törvénytervezetben, a vállalkozónak nem kell teljes magánvagyonával felelnie cége tevékenységéért, abban az esetben, ha ezt nem akarja.

A legújabb tervezetben az érintettek nem a cégbíróságon, hanem a körzetközponti jegyzőnél alapíthatják meg egyéni vállalkozói igazolvánnyal egyéni cégüket. Ez az üzleti forma nem egy gazdasági társaság, hanem egy olyan cég lesz, ahol a vállalkozás vagyona elkülönül a személy magánvagyonától. Ez esetben választható lesz a magánvagyonra eső tartozások meghatározása.

Fontos megjegyezni, hogy a jelenleg életben lévő társas vállalkozásokra irányuló jogszabályok (csődjogi, számviteli, adó) az egyéni cégre is vonatkoznának Ezzel az új szabályozással, valamint az egyéni cég lehetőségével próbálják vonzóbbá tenni az egyéni vállalkozások megalapítását. Az elmúlt években ugyanis egyre kevesebben indítanak el egyéni vállalkozásokat a kedvezőtlen törvényi szabályozások és alacsonyabb jövedelmezőségük miatt (szemben a társas vállalkozásokéval). Néhány esztendővel ezelőtt 480 ezer egyéni vállalkozás volt bejegyezve, mára ez a szám több mint 10 százalékkal csökkent. A tervek szerint a törvénytervezet ősszel kerülhet a kormány elé.

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