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Кто вы, оценщики? Или проблема определения юридического статуса оценщика

Кто вы, оценщики? Или проблема определения юридического статуса оценщика

Abstract

В статье рассматривается проблема определения юридического статуса оценщика. Проводится анализ нормативных правовых документов, касающихся работы оценщика в качестве индивидуального предпринимателя и в качестве физического лица. В результате показано, что все акты регулируют деятельность оценщика в качестве физического лица, осуществляющего свою профессиональную деятельность путем вхождения саморегулируемую организацию оценщиков, а не лица, зарегистрированного как индивидуальный предприниматель. Приводятся позиция государственных органов по этому вопросу и существующая практика. Делается заключение о необходимости решения этой проблемы на законодательном уровне.

The problem of determining the legal status of the evaluator. The analysis of legal documents relating to the work of the appraiser in an individual entrepreneur, and as an individual. The result shows that all the acts regulating the activity appraiser as an individual, has been in business by becoming a self-regulatory organization of appraisers, and not the person registered as an individual entrepreneur. Given the position of government on this issue and the current practice. The conclusion of the need to address this issue at the legislative level.

Keywords

СУБЪЕКТ ОЦЕНОЧНОЙ ДЕЯТЕЛЬНОСТИ, ЮРИДИЧЕСКИЙ СТАТУС ОЦЕНЩИКА, НАЛОГООБЛОЖЕНИЕ, САМОРЕГУЛИРУЕМАЯ ОРГАНИЗАЦИЯ ОЦЕНЩИКОВ, СРО, ЭКСПЕРТИЗА ОТЧЕТА ОЦЕНЩИКА

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold