در این مطلب قصد داریم تا به یکی از پایه ای ترین مباحث ثبتی، یعنی تعریف “شخص حقوقی” و “شخص حقیقی” به زبانی ساده بپردازیم.
احتمالا تاکنون بارها با این واژه ها برخورد داشته اید. شاید از خود پرسیده باشید تفاوت های بین این دو از دیدگاه قانون چیست؟
دو اصطلاح “شخص حقیقی” و “شخص حقوقی” از اصطلاحات حقوق اداری هستند. در اصطلاح حقوقی، شخص دارای حق و تکلیف است که در یک تقسیم بندی در دو گروه “حقیقی” و “حقوقی” قرار می گیرد.
هر فرد ویژگی هایی دارد که به او صلاحیت دارا بودن حق و تکلیف را می دهد. در علم حقوق این صلاحیت در “اشخاص حقیقی”، (اهلیت) و در “اشخاص حقوقی”، (شخصیت حقوقی) نامیده می شود.
یک تعریف کلی هر شخص، یک “شخص حقیقی” در نظر گرفته شده است. شرایطی که شخص به عنوان نماینده شرکت، موسسه یا ارگانی فعالیت کند، “شخص حقوقی” نامیده می شود.
“شخص حقیقی”، به عنوان “شخص طبیعی” هم شناخته می شود، در واقع شخص است که طرف حق و تکلیف قرار گرفته و میتواند دارای حقوق و تکالیفی باشد.
“شخص حقیقی” در طول عمر خویش دارای چهار رویداد مهم قابل ثبت شامل تولد، ازدواج، طلاق و مرگ است.
ویژگیهای اشخاص حقیقی
۱. آغاز و پایان شخص حقیقی
وجود “شخص حقیقی” با تولد آغاز شده و با مرگ هم به پایان می رسد.
هر انسان، در فاصلهی تولد تا مرگ دارای “شخصیت حقیقی” است. بنابراین دارای ظرفیت و اهلیتی است که از حقوق برخوردار است.
۲. نام و نام خانوادگی
هر شخص دارای نامی است که اعلام کنندگان تولدش انتخاب می کنند و نام خانوادگی هم همان نام خانوادگی پدر خواهد بود.
استفاده از نام و نام خانوادگی حق و تکلیف است و به تمام اشخاص تعلق می گیرد. همچنین امضای هر “شخصیت حقیقی” نیز موید شخصیت و ارادهی حقوقی هر فرد است.
۳. اقامتگاه
مطابق قانون، هر فرد باید دارای سکونت گاهی باشد تا او را به لحاظ حقوقی به محل معینی وابسته کرده و از طریق آن از دیگران متمایز می نماید.
۴. تابعیت
یک رابطهی سیاسی، حقوقی و معنوی میان یک شخص و یک دولت معین است که اساسا منشأ و منبع حقوق و تکالیف هر فرد می باشد. تابعیت اصلی، همان تابعیتی است که از زمان تولد به طریقی به فرد تحمیل میشود.
تقریبا در تمامی کشورها، داشتن تابعیت یک امر ضروری است. در ایران تابعیت اصلی و مبدأ از طریق نسب و خانواده به فرد منتقل میشود. به این صورت که کسانی که پدر آنها ایرانی باشد، چه در ایران متولد شده باشند و چه در خارج از ایران، دارای تابعیت ایرانی خواهند بود.
ویژگیهای شخص حقوقی در قانون مدنی
“شخص حقوقی” نیز مانند شخص حقیقی دارای ویژگیهایی است که آن را از دیگر اشخاص حقوقی متمایز میکند. این ویژگی ها عبارتند از:
۱. آغاز و پایان شخص حقوقی
برای شکل گیری یک “شخص حقوقی” چند شرط مهم وجود دارد:
• قصد و ارادهی تشکیل “شخص حقوقی”
• هدف مشخص و ثبت در مرجع ذیصلاح
پایان “شخص حقوقی” نیز برابر با زمان انحلال آن است. “اشخاص حقوقی” با پایان عمل تصفیه و ثبت انحلال شخصیت خود را از دست می دهند.
توجه داشته باشید که علاوه بر تاسیس، انحلال هم بایستی ثبت شود.
اگر می خواهید با روند انحلال شرکت آشنا شوید، می توانید به مطلب ” انحلال شرکت” در وبسایت “آسان ثبت” مراجعه کنید.
۲. نام
“اشخاص حقوقی” نیز مانند “اشخاص حقیقی” باید دارای نام باشند. البته در قانون تجارت، موضوع انتخاب نام به صراحت عنوان نشده است اما در بند اول از مواد ۷ الی ۹ لایحه اصلی، نام شرکت از اولین اطلاعاتی است که در مدارک مربوط به شرکت باید قید شود.
همچنین در مواد دیگری نیز گفته شده که شرکت ها باید تحت نام مخصوص و منحصر به فرد تشکیل و تاسیس گردند.
۳. اقامتگاه
مطابق قوانین، اقامتگاه “شخص حقوقی”، مرکز عملیات آن است. منظور از مرکز عملیات محل استقرار ادارهی “شخص حقوقی” و ارکان مهم آن مانند هیئت مدیره و مدیرعامل و همچنین محل اخذ تصمیمات “شخص حقوقی” است.
۴. تابعیت
تابعیت هر “شخص حقوقی”، تابعیت همان کشوری است که اقامتگاه آن در آنجا واقع است. بنابراین هر شرکتی که در ایران تشکیل شود و مرکز ادارهی اصلی آن در ایران واقع باشد، دارای تابعیت ایرانی است.
انواع اشخاص حقیقی و حقوقی
انواع شخصیت حقوقی
اشخاص حقوقی به دو دسته اشخاص حقوقی حقوق عمومی و اشخاص حقوقی حقوق خصوصی تقسیم میشوند:
اشخاص حقوقی حقوق عمومی
ویژگی مهم این اشخاص آن است که ذاتاَ از امتیازات قدرت عمومی برخور دارند. به نظر میرسد به منظور و اهداف خاصی تشکیل میشوند که نوعا دادن سرویس و خدمات عمومی است. در چهارچوب ضوابط و مقررات خاصی بوجود میآید مانند وزارتخانهها، شهرداریها و سایر موسسات دولتی این اشخاص را بدین علت که مرتبط به دولت و حکومت هستند. هدف آنها خدمت به جامعه و حفظ حکومت است شخصیت حقوقی حقوق عمومی گویند.
اشخاص حقوقی حقوق خصوصی
این اشخاص بین افرادی تشکیل میشوند که از نظر اهداف موضوع به دو دسته تقسیم میشوند:
- شرکتهای تجاری
- مؤسسات غیرتجاری
شرکتهای تجاری
آن دسته از اشخاص حقوقی هستند که باهدف به دست آوردن سود برای یک فرد یا گروه ساخته شدهاند. این شرکتها انواع مختلفی دارند که برخی از آنها را در قسمت زیر نام میبریم:
شرکتهای سهامی عام و خاص، تضامنی، شرکتهای با مسئولیت محدود، مختلط غیر سهامی، مختلط سهامی، نسبی و شرکتهای تعاونی تولید و مصرف.
مؤسسات غیرتجاری
بر اساس ماده ۱ آییننامه اصلاحی ثبت شرکتها، مؤسسات غیرتجاری برای مقاصد غیرتجاری مانند امور ادبی، خیریه و امثال آن تشکیل میشوند.
اشخاص حقیقی
در واقع، همه افراد بشر، شخص حقیقی، محسوب میشوند. انسان، از زمانی که متولد میشود، تا زمانی که از دنیا میرود، دارای شخصیت حقیقی است. قانون، به او، شایستگی این را داده است تا بتواند، صاحب یک سری حقوق و تکالیف شود. برخورداری از حقوقی نظیر حقوق شهروندی و تکالیفی مانند تمکین و نفقه، نمونههایی از این موضوع هستند. لازم به تذکر است، هر شخص حقیقی، میتواند اقدام به تاسیس شخصیت حقوقی، نماید و به عنوان نماینده قانونی شخص حقوقی، اقدام به فعالیت کند.
تفاوت اشخاص حقیقی و حقوقی در قانون تجارت
از نظر صلاحیت، “اشخاص حقیقی” میتوانند کلیه حقوق و تکالیفی را داشته باشند که قانون برای افراد در نظر گرفته است،در حالی که “اشخاص حقوقی” نمیتوانند صاحب این حقوق و تکالیف گردند. بنابراین از داشتن حق و تکلیفی که انسان می تواند دارای آن باشد، محروم می شوند.
گذشته از این، “اشخاص حقیقی” و “اشخاص حقوقی”، تفاوت هایی در شروع و پایان دارند.
در “اشخاص حقیقی”، آغاز و پایان،تولد و فوت و در “اشخاص حقوقی” تاسیس و انحلال نامیده می شوند. بدیهی است که اشخاص، صلاحیت حقوق و تکالیفی که با تولد و ایجاد حائز آن می گردند را با زایل شدن شخصیت و اهلیت یا فوت و محجوریت از دست می دهند. به تبع آن نیابت های اعطایی اشخاص نیز از بین خواهد رفت.
بر خلاف “شخص حقوقی و حقیقی” فرض و اعتبار قانونگذار است و در عمل وجود خارجی ندارد.
باید توجه داشت که “شخص حقوقی” نمیتواند خارج از حدود قانون یا اساسنامه خود دارای حقوق و تکالیف باشد و حقوق هر “شخص حقوقی” متناسب ومحدود به محدودهی اهدافی است که برایش در نظر گرفته شده است.
تفاوت مالیات اشخاص حقیقی و حقوقی
اظهارنامه مالیاتی چه به صورت خود اظهاری باشد و چه خود سازمان امور مالیاتی در اختیار مودیان قرار دهد، کارنامه مالی است که همه ساله، اشخاص حقیقی و حقوقی مشمول مالیات، به منظور محاسبه مالیات خود، به سازمان مالیاتی ارایه میکنند. تاریخ تحویل اظهارنامه مالیاتی اشخاص حقوقی، حداکثر ۴ ماه پس از اتمام سال مالیاتی است. اگر سال مالیاتی آنها طبق اساس نامه با سال مالیاتی رسمی تفاوت داشته باشد، ملاک، سال مالیاتی اساسنامه است.
سازمان امور مالیاتی در حال حاضر تمایل به تنظیم اظهارنامه به شیوه الکترونیک و بدون مراجعه حضوری مؤدی را دارد.
نرخ مالیات اشخاص حقیقی
- تا میزان پانصد میلیون ( ۵۰۰.۰۰۰.۰۰۰ ) ریال درآمد مشمول مالیات سالانه به نرخ ۱۵%
- نسبت به مازاد پانصد میلیون ریال تا میزان یک میلیارد ( ۱۰۰۰.۰۰۰.۰۰۰ ) ریال درآمد مشمول مالیات سالانه به نرخ ۲۰%
- نسبت به مازاد یک میلیارد ( ۱.۰۰۰.۰۰۰.۰۰۰ ) ریال درآمد مشمول مالیات سالانه به نرخ ۲۵%
نرخ مالیات اشخاص حقوقی (شرکتها)
از درآمد مشمول مالیات و بدون توجه به مبلغ به نرخ ۲۵% مالیات مطالبه میشود.
شخص حقیقی و حقوقی در چک
در خصوص چکهای صادر شده از سوی مدیران شرکتها (اشخاص حقوقی) همان چک شرکتی، قانون اصلاح قانون صدور چک مصوب ۱۳۷۲ از اهمیت زیادی برخوردار است. ماده ۱۸ این قانون چک شرکتی مقرر داشته است: «در صورت که چک به وکالت یا نمایندگی از طرف صاحب حساب اعم از شخص حقیقی یا حقوقی صادر شده باشد، صادر کننده چک و صاحب حساب متضامنا مسئول پرداخت وجه چک بوده و اجراییه و حکم ضرر و زیان بر اساس تضامن علیه هر دو صادر میشود».
همیشه در چکهای منتسب به شخص حقوقی، با توجه به این که طبیعتا شخص حقوقی مثل یک شرکت، توانایی صدور چک را ندارد، یک نفر به عنوان نماینده اقدام به کشیدن چک از طرف شرکت میکند. معمولا به این صورت است که حساب و دسته چکی به نام شرکت وجود دارد. سپس نمایندهای از آن شرکت که در بیشتر موارد، مدیر عامل شرکت است، از طرف و به نام شخص حقوقی چک صادر میکند.
در صورتی که چکی توسط اشخاص حقوقی صادر و چک بلامحل باشد صادرکننده یا امضاکننده چک، یعنی مدیری که آن را امضا کرده و شرکت یعنی شخص حقوقی، از لحاظ حقوقی، مسئولیت تضامنی دارند؛ به این معنا که طلبکار یا دارنده چک میتواند وجه چک را از محل دارایی شرکت و نیز از اموال مدیری که چک را امضا کرده است، مطالبه و وصول کند.
تفاوت اشخاص حقیقی و حقوقی در مسائل کیفری
همانطور که شخصیت حقیقی با ارتکاب به جرم مجازات میشود، شخصیت حقوقی نیز با ارتکاب جرم مجازات میگردد.طبق قانون، شخصیت حقوقی نیز با توجه به شدت جرم انجام شده و ضرر و زیان آن به مجازاتهای زیر محکوم میشود:
- انحلال شرکت
- مصادره اموال شخص حقوقی
- ممنوعیت دائم و یا مدت دار فعالیت شغلی یا اجتماعی برای شخص حقوقی
- ممنوعیت از دعوت عمومی برای افزایش سرمایه به صورت دائم یا مدت ۵ ساله
- ممنوعیت صدور برخی اسناد تجاری، حداکثر برای ۵ سال
- جریمه نقدی
سوالات متداول
تعریف شخصیت حقیقی چیست؟
شخصیت حقیقی یکی از انواع شخصیت در حقوق است که شامل تمام افراد بشر می شود و با تولد حیات او شروع می شود که توضیحات کامل آن در متن مقاله ارایه شده است.
تعریف شخص حقوقی چیست؟
شخص حقوقی یکی از انواع شخصیت در حقوق است که با اراده موسسین آن ایجاد می شود و وجود آن فرضی و اعتباری است که توضیحات آن در متن مقاله ارایه شده است.
انواع شخصیت حقوقی چگونه است؟
اشخاص حقوقی به دو دسته اشخاص حقوقی حقوق عمومی و اشخاص حقوقی حقوق خصوصی تقسیم میشوند. اشخاص عمومی ذاتاَ از امتیازات قدرت عمومی برخور دارند. حقوقی خصوصی بین افرادی تشکیل میشوند که از نظر اهداف موضوع به دو دسته تقسیم میشوند: شرکتهای تجاری و مؤسسات غیرتجاری.
خیلی عالی
کپی از استعلام
اشتراکها: عدم فعالیت شرکت و پر کردن اظهارنامه مالیاتی آن به همراه نامه عدم فعالیت✔️✔️
اشتراکها: نمونه صورتجلسه انحلال شرکت با مسئولیت محدود✔️✔️ [PDF و docx]
اشتراکها: دریافت کارت بازرگانی| مراحل، مدارک و شرایط دریافت آن |
اشتراکها: صورتجلسه شرکت با مسئولیت محدود ✔️✔️ [PDF و docx]
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