Une entreprise commerciale est une institution économique engagée dans la production et/ou la distribution de biens et de services dans le but de réaliser des profits et d'acquérir des richesses.. Il comprend un grand nombre d'activités qui peuvent être classées en deux grandes catégories : l'industrie et le commerce.. Tout entrepreneur a pour objectif de créer une entreprise et d'en faire une société prospère.

The Directorates of Industries are the nodal agencies in different States which assist and guide new entrepreneurs in starting up an industrial unit in the concerned State. They provide an interface between industry and other agencies for industry inputs and enable the entrepreneur to get different industrial approvals and clearances from various departments at a single point-Single Window.

business finance refers to the funds and monetary support required by an entrepreneur for carrying out the various activities relating to his/ her business organization. it is needed at every stage of a business life cycle. though the amount of the capital needed by an enterprise depends upon the nature and size of the business, but its timely and adequate supply is indispensable for any form of industrial set up (whether small, medium or large). the financial system in india can be categorized into money market and capital market. for regulating the operations of money market, the reserve bank of india (rbi) is the supreme authority, whereas the securities and exchange board of india (sebi) supervises the functioning of the capital market.

Les principaux éléments du système par lesquels un entrepreneur peut lever des fonds pour son entreprise sont les suivants: -

a) Venture Capital: Venture Capital is an important source of finance for those small and medium-sized firms Venture capitalists comprise of professionals of various fields. They provide funds (known as Venture Capital Fund) to these firms after scrutinizing the projects.

b) Banks: A bank is an institution that accepts deposits of money from the public, which are repayable on demand and withdrawable by cheque. Such deposits are used for lending to others and not for financing its own business of any kind. The term lending includes both direct lending to borrowers and indirect lending through investment in open market securities. 

c) Government Schemes: An entrepreneur requires a continuous flow of funds not only for setting up of his/ her business, but also for successful operation as well as regular upgradation/ modernization of the industrial unit. To meet this requirement, the Government (both at the Central and State level) has been undertaking several steps like setting up of banks and financial institutions; formulating various policies and schemes, etc. All such measures are specifically focused towards the promotion and development of small and medium enterprises

d) Non-Banking Financial Companies: Non-banking financial companies (NBFCs) are fast emerging as an important segment of Indian financial system. It is an heterogeneous group of institutions (other than commercial and co-operative banks) performing financial intermediation in a variety of ways, like accepting deposits, making loans and advances, leasing, hire purchase, etc. They raise funds from the public, directly or indirectly, and lend them to ultimate spenders. 

e) financial institutions: the government of india, in order to provide adequate supply of credit to various sectors of the economy, has evolved a well-developed structure of financial institutions in the country. these financial institutions can be broadly categorized into all india institutions and state level institutions, depending upon the geographical coverage of their operations. at the national level, they provide long and medium term loans at reasonable rates of interest. 

legal aspects are an indispensable part of a successful business environment in any country. they reflect the policy framework and the mind-set of the governmental structure of that country. in india, the most important law which regulates all aspects relating to a company is the companies act, 1956. it contains provisions relating to formation of a company, powers and responsibilities of the directors and managers, raising of capital, holding company meetings, maintenance and audit of company accounts, powers of inspection and investigation of company affairs, reconstruction and amalgamation of a company and even winding up of a company.

La loi indienne sur les contrats (Indian Contract Act) de 1872 est une autre loi qui régit toutes les transactions d'une entreprise.. Elle fixe les principes généraux relatifs à la formation et à l'exécution des contrats.; règles régissant les dispositions d'une convention et d'une offre; les différents types de contrats, y compris les contrats d'indemnisation et de garantie, de cautionnement et de gage, et d'agence. Elle contient également des dispositions relatives à la rupture d'un contrat.

The other major legislations are:- the Industries (Development and Regulation) Act 1951; Trade Unions Act; the Competition Act, 2002; the Arbitration and Conciliation Act, 1996; the Foreign Exchange Management Act (FEMA),1999; laws relating to intellectual property rights; as well as laws relating to labour welfare.

india has a well-developed tax structure. the power to levy taxes and duties is distributed among the three tiers of government, in accordance with the provisions of the indian constitution. the main taxes/duties that the union government is empowered to levy are: -

a) Impôt sur le revenu (à l'exception de l'impôt sur le revenu agricole, que les gouvernements des États peuvent prélever)

b) les droits de douane, l'accise centrale et la taxe sur les ventes, et

c) Taxe sur les services

the principal taxes levied by the state governments are: -

a) Taxe sur les ventes (taxe sur les ventes de biens à l'intérieur de l'État),

b) Droit de timbre (droit sur le transfert de propriété),

c) Accises d'État (droits sur la fabrication d'alcool),

d) Revenu foncier (prélèvement sur les terres utilisées à des fins agricoles/non agricoles),

e) Droits sur les divertissements et taxe sur les professions libérales.

The Local Bodies are empowered to levy: -

a) Impôt sur les propriétés (bâtiments, etc.),

b) Octroi (taxe sur l'entrée de marchandises destinées à être utilisées/consommées dans les zones des collectivités locales),

c) Taxe sur les marchés et

d) Taxes/droits d'utilisation pour les services publics tels que l'approvisionnement en eau, l'évacuation des eaux usées, etc.

Pour plus d'informations, vous pouvez consulter: -

a) taxation of individuals - link

b) Taxation of Partnerships - Link

c) Taxation of Corporates - Link

d) taxation of other forms of business entities - link

e) service tax - link

f) TDS, TCS, TAN - Link