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Файл:Basics of entrepreneurship in the motor transport industry. Study guide
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The business plan, in its final version, in which it will be presented to
bankers or investors, must be executed at a high printing level. It must be
readable, it is imperative that the business plan has a table of contents,
convenient subsections, use statistical data, drawings, diagrams, photographs for
explanations and evidence.
A potential investor receives several business plans for consideration
every day. Therefore, in order to concentrate his attention, try to pay special
attention to the summary. It should be short enough (2-3 pages) and as
informative as possible. When translating a business plan into a foreign
language, use professional terminology that a foreign investor is accustomed to.
A business plan is the face of your project when meeting with bankers,
investors, and business support services. For you, it is a working economic
scheme for building a business. A good business plan is the first step towards
prosperity.
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6. LEGAL AND REGULATORY SUPPORT
OF CARGO AND PASSENGER TRANSPORTATION
6.1. Regulatory framework for entrepreneurial
activities in road transport
All types of transport together constitute a single transport system, the
main task of which is to meet the needs of the national economy in cargo
transportation. Most cargo is transported by rail, road, and inland water
transport.
Depending on the functional purpose, all transport is divided into
general-purpose and non-general-purpose (use) transport. Generalpurpose transport ensures communication between individual sectors of the
economy, between the producer and the consumer, between different
economic regions of the country. Non-general-purpose transport – industrial
transport – ensures the production process within the enterprise. Industrial
transport carries out technological transportation between workshops and
other divisions of enterprises.
All transport legislation can be divided into two large groups. The first
includes general regulations applicable to all types of transport. These
include: the Constitution of the Russian Federation, the Civil Code of the
Russian Federation (Chapter 40 «Transportation»), the Basic provisions on
annual and quarterly planning of freight transportation, etc. The majority of
transport legislation norms make up the second group. They are scattered in
acts regulating the activities of individual types of transport.
Currently, the following transport regulations and codes are in effect in
the Russian Federation: the Merchant Shipping Code of 1999; the Motor
Transport Charter of 2007; the Inland Water Transport Code of 2001; the Air
Code of the Russian Federation (AC RF) of 1997.
One of the most important sources of legal regulation of transport
activities are also the rules for transportation by individual types of transport,
which are approved by the relevant transport ministries. Such rules contain
provisions of a general nature (the procedure for presenting goods for
transportation and issuing them, the execution of transport documents), as
well as specific rules on the transportation of certain types of goods
(perishable, dangerous, in containers, etc.).
Each type of transport, as a rule, represents a single system of bodies
united into one transport ministry.
In legal relations arising during the transportation of goods, two blocks
of independent obligations can be distinguished: the first is the provision of
transport by the carrier and the presentation of goods for transportation by the
consignor, the second is the transportation of goods and their delivery to the
consignee by the carrier and the receipt of goods by the consignee.
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With stable volumes of cargo transportation and established
relationships between the parties, relations on transportation can be
formalized by a long-term agreement for the organization of transportation,
the content of which is disclosed in Art. 798 of the Civil Code of the Russian
Federation.
In the absence of such an agreement and the need to conclude it,
transportation is provided on the basis of applications (orders) for
transportation submitted by the consignor and accepted by the carrier in
accordance with transport charters, codes and transportation rules.
Based on agreements determining the volumes of transportation and the
procedure for their implementation, the consignor is obliged to present
specific cargo ready for shipment, together with transport documents, and the
carrier is obliged to provide the appropriate vehicles suitable for the
transportation of cargo.
The subject of the performance of the specified obligation is
determined by generic characteristics: the sender is obliged to present the
cargo for transportation in the appropriate volume (quantity), and the
transport company is obliged to provide a sufficient number of appropriate
vehicles for transportation.
Cargo transportation by sea can also be carried out on strictly defined
vessels. The basis for the emergence of an obligation to transport cargo on
a specific vessel is a special agreement for chartering a vessel – a charter
(Article 120 of the Merchant Shipping Code). The Air Code of the Russian
Federation also provides for the possibility of chartering aircraft and issuing
a charter.
Transportation carried out by only one transport company is called
transportation in local traffic. If several transport organizations of the same
type of transport participate in the transportation, then the transportation is
usually called transportation in direct traffic. When transportation is
carried out by several transport organizations of different types of transport
under a single transport document, then transportation in direct mixed
traffic occurs.
According to paragraph 1 of Article 796 of the Civil Code the carrier is
liable for the loss of cargo that occurred after its acceptance for transportation
and before its delivery to the consignee (the person authorized by the latter),
unless it proves that the loss, shortage or damage (spoilage) of the cargo
occurred as a result of circumstances that the carrier could not prevent and the
elimination of which was beyond its control. Lists of specific circumstances
are provided, upon proof of which the carrier is released from liability for the
loss of the transported cargo (that it could not prevent them and their
elimination is beyond its control; grounds for release are defined).
Principle of guilt. The consignee (shipper) is obliged to prove that
during the transportation of the cargo the carrier committed certain illegal
actions that caused the loss, shortage, damage (spoilage) of the cargo.
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6.2. Methods of regulating motor transport activities
The system of state regulation is understood as a set of means and
methods of state influence on production activities and socio-economic relations
in the field of transport in order to protect the interests of consumers and
producers of material goods, implement state policy that ensures sustainable
economic growth and strengthens the country's defense capability.
State regulation in the transport sector is aimed at:
harmonizing the interests of various types of transport, which have
entered into intense competition with the transition to market relations;
facilitating the formation of a market for transport services;
accelerating the processes of transition of transport to a higher
technological and organizational-managerial level, which allows reducing
transport costs;
improving the quality of transport services for the economy and the
population of the country, including the safety of vehicle traffic.
The state mechanism in regulating the transport system is also necessary
to ensure the uniformity of requirements for the norms and rules for the design
and construction of transport communications, standards for the economic
impact of vehicles on the environment, and consideration of national interests
when performing international transportation.
To perform its functions in the sphere of regulating motor transport
activities, the state uses regulatory, economic, and complex methods. Regulatory
methods can be aimed at ensuring safety and regulating the transport services
market. The number of regulatory methods that ensure the safety of motor
transport includes, for example, traffic rules, the charter of motor transport, rules
for the transportation of dangerous goods, environmental safety standards,
licensing and quotas.
Economic methods for regulating transport services include taxes, tariffs,
penalties, bank interest on loans, benefits, etc. Complex methods for regulating
motor transport activities are a synthesis of regulatory and economic measures
that are applied together. The same charter of motor transport as a regulatory act
provides for the regulation of motor transport activities. The rules for the
transportation of goods and passengers have a similar focus [43].
The central place in the system of state regulation in transport is occupied
by the solution of the following main tasks:
creation of a reliable regulatory framework;
tariff regulation;
tax regulation;
financial regulation.
A reliable legal framework creates conditions for regulating the relations
of carriers with clients and passengers in the field of transport services;
providing subsidies to unprofitable transport enterprises performing socially
significant transportation; resolving disputes arising in the process of performing
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transportation in state arbitration bodies; ensuring the safety of passenger
transportation – the movement of vehicles and protecting the environment from
the harmful effects of transport.
Tariff regulation involves the development and justification of a tariff
system in various sectors of the transport market and the level of tariff rates;
establishing a recommended or mandatory level of profitability for individual
types of services; introducing a uniform tariff indexation system for all types of
transport; monitoring compliance with state tariff policy.
Tax regulation requires resolving such issues as the introduction of tax
benefits (for example, for motor transport enterprises performing urban and
suburban passenger transportation).
The sphere of financial regulation includes the implementation of
investments on a competitive basis for transport enterprises of all forms of
ownership, the creation of special investment funds, subsidizing unprofitable
transport enterprises, etc. To perform its functions in the sphere of regulation of
motor transport activities, the state uses normative-legal, economic and complex
methods.
To perform its functions in the sphere of regulation of motor transport
activities, the state uses normative-legal, economic and complex methods.
Legal and regulatory methods can be aimed at ensuring safety and
regulating the transport services market. Legal and regulatory methods ensuring
the safety of motor transport include, for example, traffic rules, rules for the
transportation of dangerous goods, environmental safety standards, etc.;
methods of regulating the transport services market include licensing and
quotas, state registration of enterprises and individual entrepreneurs, etc.
Economic methods of regulating transport services include taxes, tariffs,
penalties, bank interest on loans, benefits, etc.
Complex methods of regulating motor transport activities are a synthesis
of legal and economic measures.
Let us consider the main legal and regulatory methods that relate to the
methods of direct (administrative) regulation of motor transport activities: state
registration of business entities, licensing, certification.
State registration of enterprises and individual entrepreneurs is carried
out in accordance with federal laws [44] and from 23.06.2003 No. 76-FZ «On
amendments and additions to the Federal Law ‘On State Registration of Legal
Entities’». The provisions of these laws also apply to motor transport.
In accordance with the said laws, since January 1, 2004, state registration
and tax registration of legal entities and individual entrepreneurs are carried out
at the tax inspectorate on a one-stop-shop basis. The period for reviewing
submitted documents is five days. On the sixth day, a legal entity or individual
entrepreneur can open a bank account; they must be entered in the unified state
register.
The registration authority, no later than one working day from the date of
state registration, issues the applicant a document confirming the fact of entry in
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the state register, and within no more than five working days from the date of
state registration, submits information on registration to state bodies.
The current legislation does not limit the number of founders of an
enterprise and allows any combination of potential founders. Every citizen has
the right to be a founder of several small businesses.
For state registration, the founder(s) submit(s) the following mandatory
documents to the registration authority: application for enterprise registration;
certificate of payment of state duty; decision to establish an enterprise or an
agreement of founders; documents confirming payment of at least 50 % of the
authorized capital (fund) of the enterprise; the charter of the enterprise.
During the registration process, local authorities require the founder to
submit several additional documents, since the establishment of a new enterprise
may cause problems for residents of the adjacent territory, district services, and
the environment.
Registration of an enterprise is interconnected with its registration with
the tax office. Registration with the tax office is carried out by the body that
registered the enterprise, which must, within one month, notify the Ministry of
Finance of the Russian Federation, and then the tax office, of the registration
data for inclusion in the state register.
After state registration and tax registration, the enterprise can open an
account in any banking institution by submitting the following documents to the
bank:
application for opening an account;
a duplicate registration document;
the original certificate of registration with the tax authority;
a card with a notarized sample of the entrepreneur's signature (provided
by the bank).
Enterprises have the right to open a loan, deposit, foreign currency or any
other account. If necessary, you can issue another person a notarized power of
attorney to manage the account.
Licensing is a set of measures related to the issuance by state governing
bodies of a license, i.e. a document granting the right to its owner to carry out
a certain type of activity during the period specified in it, subject to mandatory
compliance with the licensing requirements and conditions. When licensing, on
the one hand, the rights of individuals and legal entities to conduct
entrepreneurial activity in accordance with the requirements of the law must be
ensured, and on the other hand, the rights of citizens, society, and the state as
consumers of products (goods and services) must be protected.
In road transport, licensing of transportation, freight forwarding and other
types of activities related to the implementation of the transport process, repair
and maintenance of vehicles is carried out for the purpose of their state
regulation, ensuring the normal functioning of the transport services market,
implementing the requirements of antimonopoly legislation, protecting the
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interests of consumers, traffic safety and compliance with environmental
standards during the operation of road transport.
Licensing is required for the activities of legal entities, regardless of their
organizational and legal form, as well as individuals engaged in entrepreneurial
activities without forming a legal entity and performing:
urban, suburban and intercity, including interregional, passenger
transportation by buses;
passenger transportation by cars on a commercial basis;
passenger transportation on international routes;
cargo transportation on international routes;
cargo transportation within the Russian Federation (urban, suburban,
intercity, including interregional);
transport and forwarding services for legal entities and individuals;
maintenance and repair of motor vehicles on a commercial basis.
The main licensing authority for road transport is the Russian Transport
Inspectorate (RTI); its regional and local branches license activities in
accordance with the law, supervise the licensee's compliance with licensing
requirements and conditions, suspend licenses, renew licenses, reissue
documents confirming the presence of licenses, and form and maintain a register
of licenses. Licensing authorities maintain registers of issued and revoked
licenses, monitor the licensee's compliance with licensing requirements and
conditions. Decisions and actions of licensing authorities may be appealed in
court in the prescribed manner.
Licensing requirements and conditions for the carriage of passengers and
goods by road are:
a) compliance with the requirements established by federal laws and other
regulatory legal acts of the Russian Federation in the field of the licensed type of
activity;
b) compliance of motor vehicles declared for the performance of
transportation, including those in technical operation on the basis of a lease
agreement or on other legal grounds, with the requirements established for the
implementation of the relevant transportation by road and the admission of
motor vehicles to operation;
c) compliance of an individual entrepreneur and employees of a legal
entity with the qualification requirements imposed when carrying out the
relevant transportation by road;
d) the presence on the staff of a legal entity of officials responsible for
ensuring road safety who have passed certification in the prescribed manner for
the right to occupy the relevant position.
In accordance with the Licensing Regulations, the licensing authority has
the right to check the license applicant's compliance with the licensing
requirements and conditions when conducting licensing.
Scheduled checks of the licensee's compliance with the licensing
requirements and conditions are carried out by the licensing authority with
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respect to passenger transportation no more than once a year, and with respect to
cargo transportation – no more than once every two years. Unscheduled checks
are carried out if necessary.
One of the most important requirements, without which a license to carry
out activities in the field of road transport is not issued, is that the entrepreneur
has the appropriate qualifications.
The qualifications of the specialists of an enterprise or individual
entrepreneur are determined by the knowledge and experience necessary for the
organization and implementation of freight or passenger road transportation in
the appropriate type of communication, ensuring the required level of technical
condition of the rolling stock, traffic safety, compliance with environmental
standards, safety and labor protection in road transport.
Professional competence in the organization and implementation of
licensed types of transportation by road within the Russian Federation is
confirmed by the possession of a diploma of higher or secondary specialized
education in the motor car industry profile or the possession of a certificate of
completion of a training course and passing a qualification examination in the
additional educational program «Qualification training in organizing
transportation by road transport within the Russian Federation».
Professional training of specialists of enterprises and individual
entrepreneurs engaged in the transportation of goods and passengers by road
transport in international traffic involves knowledge of international treaties and
other legal acts in this area. Their professional competence is confirmed by
a certificate of completion of the training course and passing the qualification
exam in the additional educational program «Qualification training in organizing
transportation by road transport in international traffic».
Certification is an action by a third party proving that a properly
identified product, process or service meets specified requirements. The
certification system in road transport is a set of interrelated certification systems
for homogeneous products (vehicles, garage equipment, operating materials) and
services in various areas of activity (transportation of passengers, goods and
maintenance and repair of vehicles).
Depending on the form, certification may be mandatory (the list of objects
is determined by a government decree) or voluntary. Certification work is
carried out by Gosstandart or legal entities that have registered certification
systems and conformity marks with Gosstandart.
Participants in certification are a specially authorized executive body in
the field of certification (Gosstandart), federal executive bodies carrying out
certification work, central bodies of the certification system, appeal
commissions, methodological centers of the system, testing laboratories, product
manufacturers, sellers, and service providers.
The following stages and procedures are common to the certification
processes of various objects: submission of an application by the certificate
applicant to the appropriate accredited body for certification of homogeneous
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products (services); examination of documents; selection of a certification
scheme; conducting tests (checks) for certification; analysis of the results
obtained and making decisions on the possibility of issuing a certificate of
conformity; issuance of a certificate of conformity and its registration in the
state register; recognition of a certificate of conformity issued abroad;
implementation of inspection control.
The following certification systems operate in the road transport sector:
certification of motor vehicles (vehicle type approval) and trailers, their
components and equipment items; certification of motor vehicles for a set of
properties; certification of spare parts and accessories for motor vehicles and
trailers; certification of oil products; certification of special and specialized
rolling stock; certification of garage equipment; certification of services for the
maintenance and repair of motor vehicles.
The systems are intended to conduct mandatory certification of
compliance of maintenance and repair services for motor vehicles with the
safety requirements for the life, health and property of citizens, as well as for the
environment established by current standards and other regulatory documents on
the territory of the State Fund.
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7. LEASING OPERATIONS AND THEIR
APPLICATION IN MOTOR TRANSPORT
7.1. The essence of leasing and the efficiency
of its application in motor transport
The concept of leasing is one of the types of financial services, the
essence of which lies in lending for the acquisition of fixed assets (for example,
a car, special equipment, or machinery).
The following types of leasing are distinguished:
– domestic and international – by the presence of participants from
different countries in the transaction;
– financial and operational – depending on the degree of involvement in
the selection of property and the responsibility of the lessee and the lessor;
– direct, indirect, and leaseback – depending on the composition of the
participants in the transaction.
Also, leasing differs by the type of property, the degree of payback of the
property, depending on the terms of depreciation.
Leasing (direct) means the owner of the property (supplier) independently transfers the object to leasing (bilateral transaction). In fact, this
transaction cannot be considered a classic leasing transaction, since the leasing
company does not participate in it [19].
Indirect leasing provides for the transfer of property to leasing through
intermediaries. Most leasing transactions are based on the indirect leasing
procedure, which is in many ways similar to selling goods on an installment
plan. The intermediary, also known as the lessor, or in a simplified case, the
lender, first finances the purchase of the manufacturer's means of production and
delivers them to the user, and then periodically receives leasing payments from
the lessee. At least three parties participate in indirect leasing: an industrial
enterprise, a leasing company, and a lessee, but indirect leasing can also be
multilateral [20].
Backlease is a type of financial leasing in which the Seller (supplier) of
the leased asset simultaneously acts as the lessee.
Leasing (operational) is a type of leasing in which the lessor purchases
property at his own risk and peril, and then transfers it to the lessee as a leased
asset for a certain fee, for a certain period, and under certain conditions for
temporary possession and use. The lease term is established by the agreement. In
the Russian Federation, operational leasing is not regulated by law, therefore
contracts that are essentially operational leasing are concluded in the form of
rent agreements.
Leasing (financial) is a type of leasing in which the lessor undertakes to
acquire the property specified by the lessee from a certain seller and transfer this
property to the lessee as a leased asset for a certain fee, for a certain period, and
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