Business categories small medium large. Small business criteria
The federal law of 2015 and the amendments made to it established that small and medium-sized business is any business society, partnership, production or consumer cooperative, individual or farm peasant farm registered in the register. In order to attribute any of these types to a business entity, compliance with certain conditions must be identified.
According to the Constitution
The constitutional principle underlying the sphere of the economy is freedom of economic activity, where small and medium-sized business is the right of every citizen, if this economic activity is not prohibited.
It should be self-sustaining and is usually aimed at making a profit from the sale of goods, the use of property, the provision of services or the performance of work. Small and medium-sized businesses are an active factor in market competition, where the main principle is to find a need and satisfy it.
Amount of workers
The criterion for classifying a certain enterprise as a small or medium enterprise is the number of staff, both regular and contracted. So, small businesses include commercial enterprises in which the share of participation of charitable or other foundations, religious and public organizations, constituent entities of the Russian Federation and the Russian Federation as a whole does not exceed a quarter, that is, twenty-five percent in the authorized capital, and in which the number of employees is precisely determined.
So, in transport, in construction and in industry, small and medium-sized business is the number of employees not exceeding a hundred people, in the scientific and technical field and in agriculture - no more than sixty, in wholesale trade - fifty, in retail - up to thirty people, as well as in consumer services. In other sectors, the number of employees should not exceed fifty. Small and medium-sized businesses are individuals who most often engage in entrepreneurial activities without forming a legal entity.
Tax
If the company employs fewer than fifteen people, many benefits apply to it. Small and medium-sized businesses are taxed according to the simplified taxation, reporting and accounting system. For this, there are no criteria for the type of activity carried out, in any case, this enterprise will be considered small.
But the amount of income greatly affects the possibility of classifying this type of business as small or medium. This type can be attributed to the condition that the proceeds from the work performed, the sale of goods or services in the last reporting year (four quarters) did not exceed the amount of a thousand times the minimum wage.
Support
The development of small and medium-sized businesses is stimulated by a variety of tax incentives, the provision of equipment for leasing, and concessional lending. There are several areas of such support in the Russian Federation.
1. The infrastructure is being formed, as well as the register of small and medium-sized businesses, the same for everyone.
2. Preferential conditions are created for the use of state material, technical, financial, information resources, technologies and scientific developments by such entities.
3. A simplified procedure is established for registration in the register of small and medium-sized businesses for novice businessmen.
4. Support for foreign economic activities is organized, including the development of their scientific and technical, trade, information, industrial relations with foreign states.
5. Professional development, training, retraining of personnel for medium and small businesses is organized.
6. State and municipal support programs for entrepreneurs are developed and applied, and these programs are carried out annually using budget funds - both from the local budget and from the budgets of the Russian Federation and its subjects.
From the history
The existence of small business in the country began in 1988, and small state-owned enterprises, where the number of permanently employed workers did not exceed one hundred people, were also referred to it.
In 1990, the Council of Ministers of the USSR decided that small enterprises should be considered those that have a team of no more than: retail trade - fifteen people, non-production sphere - twenty-five people, non-industrial sphere - fifty people, scientific and technical services - one hundred people , industry - two hundred people.
The volume of economic turnover was also taken into account, although its value did not manage to be established. And today, the classification of enterprises as a type of business in terms of the number of employees has remained (Federal Law "On Small and Medium Enterprises").
Law
In 2007, Federal Law No. 209 was issued, which determined which subjects belong to these types of business. A state unified register of small and medium-sized businesses was created. This included all commercial organizations and consumer cooperatives, except for municipal and state enterprises, legal entities and individuals who are individual entrepreneurs, as well as peasant farms.
The conditions were as follows: legal entities had to have a total share of participation of the Russian Federation and its subjects, foreign citizens and legal entities of other states, public organizations, municipalities, charitable or other funds in the joint authorized capital or mutual fund of no more than twenty-five percent, that is a quarter of the total capital. This did not apply to the assets of investment joint stock funds, as well as mutual closed investment funds. In this case, the enterprise had the right to be included in the unified register of small and medium-sized businesses.
Other conditions
There have also been changes in the number of employees of enterprises. For the reporting period (calendar year), the number of employees on average should not have gone beyond the limit values \u200b\u200bin each of the categories: for medium-sized enterprises - from one hundred to two hundred and fifty people, inclusive; and for small - up to one hundred people, in micro-enterprises - up to fifteen people.
For the proceeds from the sale of services, works or goods, excluding value added tax, that is, the book (residual) value of tangible assets and fixed assets for the same period should not exceed the limits established by the Government of the Russian Federation according to categories. The limit values \u200b\u200bare set once every five years, taking into account the data of constant observations of the activities of enterprises by statistics (Federal Law "On the development of small and medium-sized businesses"). Significant amendments and changes were made to this law in 2016 (222-FZ).
Categories
All subjects are categorized according to the values \u200b\u200bof the conditions set out above. New enterprises or organizations, newly registered individual entrepreneurs or peasant farms belong to small or medium-sized businesses if the indicators during the period from the moment of registration of the enterprise do not exceed the limit values.
In a small or micro-enterprise, the number of employees is calculated on average for a calendar year, taking into account those who work under a contract or part-time, as well as workers in branches, representative offices or other separate divisions of the enterprise. Revenue after the sale of services, works or goods is determined for the calendar year in the order that corresponds to the Tax Code of the Russian Federation. The book value of assets (residual - fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting. FTS (Federal Tax Service) keeps records of the Unified Register of Small and Medium Business Entities.
Documents
Information about individual entrepreneurs and legal entities is entered into the Unified Register if they meet the above conditions, as well as are excluded from this register if circumstances have changed during the control period and the company does not correspond to this category under the conditions. The following documents are needed to enter or exclude an enterprise from the register.
1. Information already in the Unified State Register.
2. Information provided in accordance with the legislation of the Russian Federation on taxes and fees, on the number according to the average list for the previous calendar year, information on income received after carrying out activities for the same period, information on the application of certain tax regimes.
3. Information about suppliers (clause 2, article 6 No. 408-FZ of 2015).
4. Information on entry into the Unified Register of Small and Medium Business Entities.
Timing
Filling out the Unified Register is carried out in order to provide the relevant information by suppliers for the Federal Tax Service. This information is provided within a certain period strictly until July 5th annually and reflects the status for the reporting period until July 1 of the current year. These documents must be submitted in electronic form, signed with a qualified enhanced electronic signature, with the obligatory use of the website of the Federal Tax Service of the Russian Federation, officially operating on the Internet. There is a special electronic service for the transmission of information by suppliers.
The entire list of joint-stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by the exchanges if the shares are traded on the securities market, and also if they belong to the shares of an innovative high-tech sector of the economy.
Support Programs
Since 2005, the Ministry of Economic Development of the Russian Federation has been implementing a special program to provide subsidies to provide state support to medium and small businesses in the regions. Finances come from the federal budget. In 2014, a corresponding decree of the Russian government was adopted regarding this program, and orders of the Ministry of Economic Development of the Russian Federation are issued annually in this regard. Farms are also covered by this program.
Further, in the regions, the earmarked funds received are distributed through a competition for the implementation of those activities that are provided for by regional programs. The condition is that the regions will definitely finance these projects. This approach attracts financial resources and stimulates more active policies to support the activities of small and medium-sized businesses.
Participation
Absolutely all regions of the country participate in this program. All possible measures are envisaged to support the development of small and medium-sized businesses. This especially applies to novice businessmen, youth entrepreneurship.
The infrastructure of consulting and information support of enterprises engaged in the production of services, works, goods is being developed, special attention is also paid to industrial production, the development and implementation of innovations. The area of \u200b\u200bfolk arts and crafts, handicrafts, ecological and rural tourism does not stand aside.
An enterprise can be small, medium and large. The latter form is the least common. The classification is very important, as taxation and reporting depend on the scale. Small and medium enterprises have criteria. It is on their basis that the form of business is determined.
Basic criteria for a small business
Small business entities, according to Article 4 of Law No. 209, may include:
- Business entities.
- Production cooperatives.
- Joint-stock companies, if the securities belong to the innovative segment.
- Legal entities engaged in projects of an intellectual nature.
These forms will apply to small entities only when they meet the given criteria. The latter are established by the Federal Law of July 24, 2007 No. 209. The criteria are considered to be the main characteristics of an economic entity: number, profitability, composition of the authorized capital.
Normative acts
In 2016, the Government Decree of 04.04.20016 No. 265 was adopted. It defined a new benchmark for small businesses. In particular, now the criterion instead of the proceeds from the main activity (sale of goods, services) is the income for the current calendar year received from all forms of activity. The maximum profitability is now 800,000,000 rubles. If the profitability of the enterprise exceeds the mentioned figure, it will be considered average. Innovation has pushed some businesses beyond small businesses. This means that these entities will not be able to take advantage of the accompanying benefits. Other criteria remained unchanged.
Basic and additional criteria
Equals 16-100 people. It is defined as follows:
- The average number of full-time employees is found.
- The average headcount of part-time employees is found.
An additional criterion is the total percentage of membership of other economic entities of the Russian Federation in the authorized capital. The maximum percentage is 25%. Other subjects can be municipal and public institutions, charitable foundations. The fund should not have more than 49% of the total percentage of participation of other legal entities that do not belong to small businesses, and foreign companies.
Procedure for determining the status of an enterprise
Consider the stages of determining the status of a company:
- Determination of the average number of employees for the past year. For calculations, calculations are made based on data sent to the tax office. For small businesses, the average headcount ranges from 16 to 100 employees.
- Determination of income from all activities of the enterprise for the past year. Calculations are made on the basis of information submitted for tax purposes. If the company combines the regimes, the income for all declarations is summed up. The maximum profitability for small businesses is 800,000,000 rubles.
- Determination of the percentage of participation of other entities in the authorized capital. The maximum percentage of participation of state structures, legal entities of the Russian Federation, which are related to small business, is 25%. The maximum participation percentage for foreign companies and legal entities that do not belong to small businesses is 49%.
Reporting and taxation depend on the status of the enterprise. Some benefits are provided for small businesses.
The nuances of a small business
Let's consider the main features of the existence of small businesses.
Accounting policy
A small business has the right to use a simplified accounting method. In this case, you will not need to document tax assets and tax liabilities that have been deferred. Income tax must be fixed in the amount specified in the declaration. If adjustments are made to, the entities may not recalculate reporting indicators for the past 2 years.
Reporting
Small businesses do not need to submit full reports. Only a balance sheet is required, as well as a statement of financial indicators in a simplified form. Also, no company seal is required. The signature of the chief accountant is not required either.
Tax incentives
For small businesses, there is no limit on cash that can be kept at the checkout. An entity can enjoy tax benefits established by regional authorities. Local governments can also reduce tax rates for organizations that are on a special regime.
Main criteria for a medium-sized enterprise
Subjects of medium-sized businesses can include:
- Individual entrepreneurs, farms.
- LE: commercial companies, consumer cooperatives.
All medium-sized businesses are required to register. Information about them appears in the unified state register.
Basic and additional criteria for medium-sized businesses
Medium-sized businesses must meet the following criteria:
- The aggregate share of all participants is not more than 25% of the authorized capital. This condition does not apply to shares of investment funds. The aggregate share of foreign entities and enterprises that are not small businesses is not more than 49%. This limitation does not apply to entities that engage in intellectual activity.
- Average number of employees from 101 to 250 employees.
- Income from the company's activities for the past year is not less than 800,000,000 rubles and not more than 2,000,000,000,000 rubles. When calculating income, VAT is deducted from the total amount.
All considered values \u200b\u200bare determined on the basis of official documents.
Reporting and other nuances for medium-sized enterprises
Medium-sized businesses need to prepare the same package of accounting documents as large enterprises. If the annual revenue is more than 400,000,000 rubles, the company must annually audit the statements. The auditor's report is a mandatory supplement to the balance sheet and reporting to financial indicators.
Mandatory reporting includes:
- Balance.
- Financial performance report.
- Applications.
The mandatory appendices include a report on changes in capital, transactions with funds, and the target direction of funds. Explanations to the documents are also attached.
Tax
When it comes to taxation issues, medium-sized enterprises lose to small ones. Only a limited number of medium-sized businesses can use and. The latter is relevant only for individual entrepreneurs. The simplified tax system can only be applied in certain areas of activity. On the positive side, there are no restrictions on annual income. Regional authorities have the right to introduce tax incentives for medium-sized enterprises and reduce rates. Payments are significantly less than under the general system (OCH). UTII is the main tax system for medium-sized businesses.
Small and medium enterprises have a number of advantages over large organizations. In particular, they can enjoy preferential tax regimes and qualify for state assistance at the initial stages of development. How to determine who belongs to the category of SMEs in 2018 - read in this article.
What is a small business?
According to Law No. 209-FZ "On the Development of SMEs in Russia" dated July 24, 2007, a small and medium-sized enterprise (SME) is any commercial structure registered in the country and meeting certain criteria.The organizational form in this case does not play a significant role, that is, both individual entrepreneurs and legal entities can belong to a small business. In addition, agricultural and consumer cooperatives, farms and economic partnerships are allowed to acquire the status of SMEs. What are the criteria for a company or individual entrepreneur to be considered a small business?
SME criteria
The criteria for distinguishing between small, medium and micro-enterprises are specified in Art. 4 of Law No. 209. Restrictions for SMEs exist for:- number of employees
- the size of the annual profit,
- shares of participation in the authorized capital of the state, as well as other organizations.
In 2018, amendments were made to Law 209-FZ, thanks to which there are more enterprises in Russia that are classified as SMEs. This happened due to the fact that legislators raised the upper bar for maximum income for small businesses. In particular, for micro-enterprises, the maximum amount of earnings increased from 60 to 120 million, for small - from 400 to 800 million.
The indicators for the maximum number of employees remained the same. For enterprises engaged in the processing of textiles and the production of clothing, the average standard for the number of employees can be up to 1000 people (government decree No. 209-FZ of November 22, 2017).
The changes also affected the period during which the entrepreneur retains the status of an SME after exceeding the limit on the number of employees or income. Previously, this period was two years, from 2018 - three. Thus, a company that has stepped over the bar in terms of headcount or revenue this year, according to 209-FZ, will be included in the category of SMEs until 2021.
Another important criterion for determining SMEs is the share of participation in the authorized capital of the company. For government agencies, as well as foundations, public and religious organizations, it cannot exceed 25% in the Criminal Code of a small enterprise. Other commercial structures can now borrow up to 49%. Before this year, the limit was, as for government agencies, - 25%.
Limits on the share of participation of state and commercial structures in the AMC do not apply to:
- participants of the Skolkovo project;
- shareholders working in the innovative sector of the economy;
- organizations applying in practice the advanced technological developments of their founders (scientific, budgetary institutions).
Register of SMEs
You can check the status of the company by referring to the state register of SMEs. The resource began functioning on August 1, 2016 and includes an extensive database for each representative of medium or small business.The list is formed by employees of the Federal Tax Service on the basis of data that entrepreneurs submit to the tax service. The register contains basic information about the company: name, TIN, address, category, OKVED activity codes, availability of licenses and their types.
At the request of businessmen, information about products, contacts, the number of contracts concluded within the framework of the public procurement program can be entered into a single database. New data is submitted electronically on the FTS website.
Benefits of SMEs
Compared to large holdings, small and medium-sized enterprises have significant privileges. Let's take a closer look at some of them.Organizational privileges
1. Small businesses have the right to apply simplified taxation regimes, within which it is easier to submit reports (on a common USN, they submit them once a year). The relaxation does not apply to LLC or JSC, whose revenue exceeds 800 million rubles per year. In such organizations, an additional audit is carried out.2. There is no need to set a cash limit at the checkout. That is, a businessman can keep any amount of money at the cash desk.
3. SMEs have an advantage over large companies in the process of purchasing leased real estate (municipal, state).
4. Inspections by supervisory authorities of small and medium-sized businesses are carried out according to a “sparing” program - no more than 50 hours annually. Micro-enterprises are inspected 15 hours every year.
Scheduled inspections are mandatory if a company or individual entrepreneur operates in the field of health care, heating, education, energy or public projects
Tax incentives
An enterprise that falls into the category of SMEs can significantly reduce the amount of tax deductions. The existing preferential taxation systems have certain conditions under which they can be applied. For example, legal entities cannot use a patent (PSN). For the rest of the regimes - the simplified taxation system, the unified imputed income tax and the unified agricultural tax - everything depends on the compliance with the criteria for annual income and the size of the organization.| Name of the taxation system | Annual income limit | The number of employees |
| UTII | Not installed | No more than 100 |
| STS | No more than 160 million rubles | No more than 100 |
| PSN (available only for individual entrepreneurs) | No more than 60 million rubles | No more than 15 |
| ESHN | The share of profit from the sale of agricultural products is not less than 70% of the total income | For individual entrepreneurs, enterprises in the field of fisheries - up to 300 people, for agricultural organizations - not limited |
In 2016, changes were made to the legislation, thanks to which the authorities in the Russian regions were able to reduce tax rates on UTII and STS at their discretion. For the single tax on imputed income (UTII), they can reduce the rate from 15 to 7.5%, for the simplified tax system - from 7 to 1%. At the same time, the company or individual entrepreneur must pay insurance premiums to off-budget funds without delay and create new jobs (expand the shatat).
Tax Holidays for SMEs
In the period from 2015 to 2020, entrepreneurs who registered their activities for the first time have the right to reduce the tax rate to 0%.Tax holidays require the following conditions to be met:
- choice of PSN or STS as a taxation system;
- documenting the company later than the date when the law on tax holidays within the region was adopted;
- the type of activity must correspond to the list fixed in the law adopted at the regional level.
A significant percentage of Russian businesses are in the small private enterprise category. This, according to many experts, is a typical status for an innovative type of firms, for beginner entrepreneurs. There is also such a category as a medium-sized enterprise. What is the difference? How many people is a small business? What preferences can this status give in terms of possible measures of state support? Consider these and related nuances typical for the operation of businesses in the status of SMEs.
Criteria for classification as an SME
According to Russian legislation, small and medium-sized enterprises are two different classes of business, belonging to which is determined by a number of criteria. Let's consider those that are typical for companies of the first and second types. Let's start with typically small businesses.
What it is In accordance with the provisions of the law, these include firms that employ no more than 100 people. The maximum annual revenue of such an enterprise cannot exceed 400 million rubles. Also, the share of owners (legal entities that are not small businesses in themselves) can be no more than 25%.
Some experts also point out that small and medium-sized enterprises are far from being an exhaustive classification of private firms that operate on a small scale. There are other categories of organizations. Such as, for example, micro-enterprises. These include businesses that employ no more than 15 employees.
Criteria for medium-sized enterprises
Consider what are the criteria for medium-sized enterprises. There are few of them. Regarding the standard prescribed in the law, this: from 101 to 250 employees. In terms of annual revenue - from 401 million to 1 billion rubles. The difference with the category of small businesses, as we can see, is significant.
Does the role of what type of activity is carried out in the organization? Not. The law in this sense does not contain any delimiting norms. Small and medium-sized enterprises are firms that can be engaged in exactly the same activities, but belong to different classes of organizations, only because of the revenue and size of the staff. The form of ownership is considered similarly. LLC is a small enterprise, individual entrepreneur is similar. - similar. The same rule applies to medium-sized businesses.
Criteria for SMEs: Explanations
Above, we examined the criteria that characterize categories such as medium and small businesses. It will be useful to know also some features of their correct definition.
If we talk about the size of the state - it is meant for the calendar year that precedes the moment of the research of the company for attribution to one category or another. The boundary values \u200b\u200bof the numbers prescribed in the law are considered inclusive.
Revenue means income from the sale of goods, performance of work or provision of services, excluding VAT. In addition, the assets of the firm can be added here, taking into account its book value for the calendar year prior to the study.
New business as an SME
But how do you classify a business into one category or another if a newly created organization is being investigated? A small enterprise, the criteria of which are named above, cannot be applied due to the lack of statistical facts. As well as those set for the average. For such cases, there is the following rule. If an organization has just been created, then it can be classified as small or medium, if the indicators reflecting the average number of employees, revenue (or it, in combination with for the period from the moment when the information about the company was entered in the register, did not exceed the corresponding limit That is, if a company was established in January, and before August its turnover did not exceed 400 million, and the number of employees was 100 people, then it is a small enterprise. We know the criteria.
The nuances of frame counting
Another important nuance regarding the number of employees. What matters is not only contracts drawn up in accordance with the Labor Code of the Russian Federation (that is, according to the work book), but also civil law agreements, as well as part-time work. That is, the concept of "staff" in this case is not tied to the legal aspect of formalizing labor relations between the enterprise and employees. The main thing is that the work is carried out legally, and in what specific format - according to the Labor Code or within the framework of civil law agreements, it is not important for the legislator.
By the way, there is a norm in the legislation according to which contract contracts can be equated with full-fledged labor agreements. For example, if a person works as a contractor under a civil law contract, but every day goes to the office of the client company as to his own work, observes the schedule and coordinates, say, going on vacation with the management of the organization, then Rostrudnadzor may oblige the company to conclude with such partner with a full-fledged labor contract under the Labor Code.
Why does my company need SME status?
Above, we have defined the criteria by which a firm can be classified as a small or medium-sized enterprise. The parameters in question are defined at the legislative level. That is, it is likely that the belonging of firms to one category or another is important from the point of view of certain prospects. As a matter of fact, what is the practical benefit of the fact that the company has the status of "small business"? Does this provide for any privileges? Yes it is.
The fact is that in Russia there are a number of federal and regional, as well as municipal programs aimed at supporting businesses, for which the form of a small enterprise is a determining criterion. There is a whole line of state policy in this area. What kind of support measures can we talk about?
Types of SME support
The state policy of the Russian Federation implies a number of benefits if the business is conducted in such a format as a small business. These are such measures as:
- preferential tax regimes (below we will consider which ones);
- simplified standards regarding tax and accounting, statistical type of reporting;
- benefits relating to the procedure for settlements in the field of privatized property;
- assigning a special role to small businesses in public procurement;
- assistance in protecting the rights and interests of entrepreneurs when interacting with supervisory authorities;
- financial support for businesses;
- helping businesses develop infrastructure;
- other measures to make it easier for SMEs to do business.
Who will get support?
The corresponding business support programs may differ in different regions (as well as between different municipalities and localities). Much depends on the industry specifics of the business. In some constituent entities of the federation, higher priority is given to enterprises engaged in the extraction of minerals, in others - to metallurgical companies. In a number of Russian cities there are foundations whose activities are focused on supporting firms that are engaged in typically innovative activities. In such organizations, founders of "startups" can find support, whose main business idea is, as a rule, to create completely new market niches based on technologies that have not yet been mastered by anyone.
In practice, assistance to enterprises belonging to the categories of small and medium-sized ones can be provided by both state and municipal authorities, and various types of organizations and foundations that are assigned such a role. For example, if the business is a small innovative enterprise, this can become a factor in successful attraction with the assistance of funds with predominantly state participation.
The main problems in the field of small and medium-sized businesses
Actually, for what reasons do businesses need government support? Is it really a successful, albeit a small business, an organization that assumes some kind of subsidized activity? What are the main challenges facing SMEs in Russia?
Experts believe that among the most typical difficulties is a high tax burden. In addition, businesses lack financial resources. The first problem in practice is expressed mainly in the need to pay large contributions to state funds - the Pension Fund of the Russian Federation, FSS, MHIF for employees. Regarding the second difficulty noted, we are talking about the low availability of cheap loans. The rates set by most Russian banks are unaffordable for many entrepreneurs.
Another difficulty for Russian businessmen is the low availability of land resources and real estate. Many entrepreneurs, as experts find out, are experiencing problems with access to energy infrastructure facilities. Connecting to networks is difficult, and tariffs are high. Another problem noted by experts is the lack of personnel.
The role of the state in solving business problems
State institutions, as experts say, should be generally interested in small business development in Russia. And therefore, various kinds of SME support programs should take into account the need to solve the urgent problems in question. In some areas of activity, analysts believe, there are results.
Preferential taxation
First of all, this concerns the very tax burden. In particular, SMEs can take advantage of preferential tax systems - STS, UTII or patents. Each of these regimes in most cases guarantees a much lower amount of contributions to the treasury when comparing the figures with the general system. Moreover, some categories of individual entrepreneurs are entitled to reduce taxes by the amount of contributions paid to the Pension Fund of the Russian Federation, the MHIF and the Social Insurance Fund. And in this case, for many individual entrepreneurs, the corresponding load is reduced to a minimum. By the way, here you can also say about concessions regarding tax and accounting reporting. All that many individual entrepreneurs are required to submit to the Federal Tax Service is an annual declaration. The legislator does not impose requirements for maintaining complex accounting documentation.
Loans and grants
With loans, of course, it is more difficult. Even those banks in which the state owns a predominant share in the shares offer loans on terms that are far from desired. Many businesses are forced to take loans abroad, forming large external corporate debt. According to experts, loan programs at the expense of budgetary resources are poorly developed in the Russian Federation.
There are some mechanisms for financial support of businesses through state and municipal grants. However, it is too early to say that they are working on a systematic basis, analysts say. Moreover, the amounts that appear in the respective support programs, experts believe, will hardly help businesses achieve meaningful results.
Venture aspect
At the same time, many analysts believe that businesses in Russia have the opportunity to attract financing not from banks, but from investors. The criterion in this case is quite simple: the main thing is that the business idea matches the entrepreneur's ambitions and brings profit. All an investor needs is higher than the average bank interest. So that it makes sense to invest in a business, and not transfer cash to deposit. If a venture investor decides that a particular small innovative enterprise is an example of a combination of a reasonable business idea and a thoughtful plan for its implementation, then he will gladly invest his funds in it. On the terms that no commercial bank is likely to offer. A small business is an investment object that is attractive to many investors.
SMEs and HR
Meanwhile, the state also solves the problem with personnel, albeit rather indirectly. We are talking about the popularization of training programs for technical specialists in universities, the development of vocational technical education. All these areas of activity largely depend on the quality of government policy.
At the same time, some experts believe that business itself should also make efforts to improve the overall climate in the business environment. Consider the same personnel problem: many enterprises, according to analysts, are increasing production, but at the same time they do not form new vacant rates. New jobs do not appear, especially those that require the involvement of qualified specialists. Largely for this reason, schoolchildren do not choose industrial professions, rightly believing that they are not guaranteed a job. In addition, experts believe that not all enterprises pay attention to the problem of increasing labor productivity.
By what criteria are enterprises and individual entrepreneurs classified as small businesses in 2018? How do the criteria distinguish small businesses from medium and large enterprises? We will show a detailed table with criteria and recall what benefits small businesses and individual entrepreneurs have included in the register of small and medium-sized businesses as of 2018.
What are the pros
Small businesses can get some privileges (when compared to medium and large businesses). Let us explain what rights and benefits enterprises that meet the small business criteria in 2018 have.
Easy accounting
One of the most time-consuming tasks of an accountant is accounting. However, if the criteria of a small business are met, it is possible to keep simplified accounting and submit fewer documents as part of the financial statements to the IFTS and statistics.
Enterprises that are classified as small businesses according to certain criteria can apply simplified methods of accounting in 2018 and prepare accounting (financial) statements in special (simplified) forms.
Tax relief
In some regions of Russia for small businesses in 2018, a reduced rate of the single tax was established under the simplified tax system. Also, in the regions, property and transport tax incentives may be introduced for small businesses.
Cash restrictions
Small and micro-enterprises can conduct cash transactions in a simplified manner. And, for example, do not set a limit on the cash register balance.
Government contracts
Small businesses in 2018 have an advantage when participating in public procurement (tendering). Customers from government agencies are required to purchase from small businesses at least 15 percent of the total annual procurement volume.
Temporary ban on checks
In 2016–2018, small businesses will not receive scheduled inspections: Rostrud, FMS of Russia, Rostekhnadzor, Gospozhnadzor.
When the ban on checks is not in effect
Keep in mind that the ban on scheduled inspections in 2018 does not apply to companies and individual entrepreneurs that were prosecuted in the three years preceding the inspection in the form (Part 2 of Article 26.1 of Federal Law No. 294-FZ of 26.12.2008):
- disqualifications;
- administrative suspension of activities;
- revocation or suspension of a license.
However, scheduled inspections (including Rostrud) can be carried out two or more times every three years in organizations and at individual entrepreneurs that operate in the field of:
- health care;
- education;
- heat supply;
- electric power industry;
- energy saving and energy efficiency improvement;
- social sphere.
Main criteria: table
Small and medium-sized businesses (SMEs) include:
- business companies and partnerships;
- production and consumer cooperatives;
- peasant (farming) households;
- individual entrepreneurs.
So, in particular, any LLC that meets all the criteria listed in the table (Article 4 of the Federal Law of 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in Russian Federation").
| Criteria for small and world enterprises | |||
|---|---|---|---|
| № | Criterion | Limit value | |
| Microenterprise | Small business | ||
| 1 | The total share of participation in the authorized capital of LLC of the Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations | 25% | |
| 2 | The total share of participation in the authorized capital of the LLC of other organizations that are not small and medium-sized businesses, as well as foreign organizations | 49% | |
| 3 | Average number of employees for the previous calendar year | 15 people | 100 people |
| 4 | Business income (the sum of revenue and non-operating income) excluding VAT for the previous calendar year | 120 million rubles | 800 million rubles |
Register of small and medium businesses in 2018
Information about the company and the entrepreneur is entered into a special register, which the Federal Tax Service of Russia forms annually on August 1 as of July 1. This register is located on the FTS website. Its conduct is provided for by Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ. https://rmsp.nalog.ru/
What is included in the register
In 2018, the register publishes information about the status of the company - small or medium-sized businesses. You can also get other data about the company and its partners from the register.
So, upon request on the website of the Unified Register, you can find out:
- the name of the organization or the full name of the entrepreneur;
- TIN of the organization and individual entrepreneur;
- date of inclusion in the Unified Register of Small and Medium Enterprises;
- exact location;
- information on the main and additional types of economic activities from OKVED;
- product information;
- availability of a license to operate;
- the company's obligations in partnerships.
Inclusion in the register
Companies and sole proprietors enter the register of small businesses automatically if all the criteria for attribution are met. The Inspectorate of the Federal Tax Service will form a register on the basis of the data that they have, namely:
- information on the number of employees;
- income declarations;
- information from the Unified State Register of Legal Entities on participants and the composition of the authorized capital.
The status of a small enterprise is lost when the amount of income or the average number of employees exceeds the limit values \u200b\u200bfor three calendar years in a row (part 4 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ). However, the company will be excluded from the register no earlier than July 1, 2019 (letter from the Federal Tax Service of Russia dated 23.08.2016 No. CA-4-14 / 15480).
General table with criteria for small businesses for 2018
| Criteria common to all | ||
| Limit value of the average number of employees for the previous calendar year |
| clause 2, Part 1.1, Art. 4 of the Law of July 24, 2007 No. 209-FZ |
| Income for the year according to the rules of tax accounting will not exceed: |
| |
| Additional criteria for LLC | ||
| The total share of participation in the authorized (reserve) capital (share fund) of the organization2 | No more than 25 percent is owned3 by: - to the state, subjects of the Russian Federation; | sub. "A" clause 1 of part 1.1 of Art. 4 of the Law of July 24, 2007 No. 209-FZ |
| No more than 49 percent belongs to: - foreign organizations; |
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| Additional criteria for JSC | ||
| Total equity interest2 | No more than 25 percent of voting shares are owned by: - to the state, subjects of the Russian Federation; - municipalities; - public and religious organizations (associations); - charitable and other funds | sub. "E" clause 1 of part 1.1 of Art. 4 of the Law of July 24, 2007 No. 209-FZ |
| Not more than 49 percent of voting shares are owned by: - foreign organizations; - organizations that are not small and medium-sized businesses |
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