The spin structure functions of the system of quasifree fermions on mass shell are studied in a consistently covariant approach. Comparison with the basic formulas following from the quark-parton model reveals the importance of the fermion motion inside the target for the correct evaluation of the spin structure functions. In particular it is shown, that regarding the moment Γ1, both the approaches are equivalent for the static fermions, but differ by the factor 1/3 in the limit of massles fermions (m ≪ p0, in target rest frame). Some other sum rules are discussed as well.