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 businesses are any registered in the register economical society, partnership, production or consumer cooperative, individual or farming peasant economy. In order to attribute any of these types to a business entity, certain conditions must be met.

According to the Constitution

The constitutional principle underlying the sphere of the economy is freedom economic activity, where small and medium-sized businesses are the right of every citizen, if this economic activity is not prohibited.

It must be independent 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 the competition of the market, where the main principle is the search for a need and its satisfaction.

Amount of workers

The criterion for classifying a certain enterprise as small or medium is the number of staff, both full-time and contracted. So, small businesses include commercial enterprises in which the share of charitable or other foundations, religious and public organizations, subjects of the Russian Federation and the Russian Federation as a whole does not exceed a quarter, that is, twenty-five percent, and also in which the number of employees is precisely determined.

So, in transport, in construction and in industry, small and medium-sized businesses are the number of employees not exceeding one hundred people in the scientific and technical field and in agriculture- no more than sixty, in wholesale - fifty, in retail - up to thirty people, as well as in consumer services. In other industries, the number of employees should not exceed fifty people. Small and medium-sized businesses are individuals who most often engage in entrepreneurial activities without forming a legal entity.

taxes

If the company employs less than fifteen people, many benefits apply to it. Small and medium-sized businesses are taxed under a simplified system of taxation, reporting and accounting. 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. Attribution to this species may be provided that the proceeds from the work performed, the sale of goods or services in the past 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. In the Russian Federation, there are several areas of such support.

1. An infrastructure is being formed, as well as a register of small and medium-sized businesses, which is the same for everyone.

2. Preferential conditions are created for the use by such entities of state material and technical, financial, information resources, technologies and scientific developments.

3. A simplified procedure for registration in the register of small and medium-sized businesses for start-up businessmen is being established.

4. Support for foreign economic activity is organized, including the development of their scientific, technical, trade, information, industrial relations with foreign countries.

5. Professional development, training, retraining of personnel for medium and small businesses is organized.

6. State and municipal support programs for entrepreneurs are being developed and applied, and these programs are implemented annually on budget resources- how local budget, and the budgets of the Russian Federation and its subjects.

From the history

The existence of small business in the country began in 1988, and it also included small state-owned enterprises, where the number of permanently employed workers did not exceed one hundred people.

In 1990, the Council of Ministers of the USSR decided that small enterprises should be considered those that have a staff of no more than: retail- fifteen people, non-production sphere - twenty-five people, production non-industrial sphere - fifty people, scientific and technical service - one hundred people, industry - two hundred people.

The volume of economic turnover was also taken into account, although its value did not have time to establish itself. And today, the assignment of enterprises to the type of business in terms of the number of employees has been preserved (FZ "On small and medium-sized businesses").

Law

In 2007, Federal Law No. 209 was issued, where it was determined which entities 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 farming peasant enterprises.

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 share fund of not more than twenty-five percent, that is quarters of the total capital. This did not apply to the assets of investment joint-stock funds, as well as mutual closed-end 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

Changes also appeared in the number of employees of enterprises. During the reporting period (calendar year), the average number of employees should not have gone beyond the limit values ​​in each of the categories: for medium-sized enterprises - from one hundred to two hundred and fifty people inclusive; and for small enterprises - up to a hundred people, in micro-enterprises - up to fifteen people.

For revenue from the sale of services, works or goods, excluding value added tax, that is, the balance (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, respectively, categories. Limit values ​​are set once every five years, taking into account the data of constant observations of the activities of enterprises from the side of 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 ​​of the conditions that are set out above. New enterprises or organizations, newly registered individual entrepreneurs or private farms are classified as small or medium-sized businesses, if the indicators in the period from the date of registration of the enterprise do not exceed the limit values.

At a small or micro-enterprise, the average number of employees per calendar year is calculated, 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 this enterprise. Revenue after the sale of services, works or goods is determined for the calendar year in the manner that complies with the Tax Code of the Russian Federation. The balance sheet value of assets (residual - fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting. The Federal Tax Service (Federal Tax Service) keeps records of the Unified Register of Small and Medium Businesses.

Documentation

Information about individual entrepreneurs and legal entities are entered in the Unified Register if they meet the above conditions, and are also excluded from this register if circumstances have changed during the control period and, according to the conditions, the enterprise does not correspond to this category. The following documents are required for entering or deleting 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 on 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 entering into the Unified Register of Small and Medium Business Entities.

Timing

Filling in the Unified Register is carried out in order to provide relevant information to suppliers for the Federal Tax Service. This information is provided within a certain period strictly before the fifth of July annually and reflects the state for the reporting period until the first of July of the current year. These documents must be submitted to in electronic format 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 transfer of information by suppliers.

The whole list joint-stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by stock exchanges if the shares are traded on the securities market, and also if they belong to the shares of the 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. Funding comes from the federal budget. In 2014, a corresponding resolution of the Government of the Russian Federation regarding this program was adopted, 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 received targeted funds 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 encourages a more active policy of supporting the activities of small and medium-sized businesses.

Participation

Absolutely all regions of the country participate in this program. Various measures are envisaged to support the development of small and medium-sized businesses. This is especially true for start-up businessmen and youth entrepreneurship.

The infrastructure of advisory and information support for enterprises engaged in the production of services, works, goods, Special attention is also given to industrial production, development and implementation of innovations. The field of folk art craft, handicraft, ecological and rural tourism does not stand aside.

The enterprise can be small, medium and large. The last form is the least common. Classification is very important, since 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.

The main criteria for a small business

Small business entities, according to Article 4 of Law No. 209, may include:

• Economic entities.
• production cooperatives.
• Joint stock companies, if the securities belong to the innovation segment.
• Legal entities involved in intellectual projects.

These forms will only apply to small entities when they meet the given criteria. The latter are established by the Federal Law of July 24, 2007 No. 209. The criteria are the main characteristics of an economic entity: number, profitability, composition authorized capital.

Regulations

In 2016, the Decree of the Government of 04.04.20016 No. 265 was adopted. It determined new criterion for small businesses. In particular, now the criterion instead of revenue from the main activity (sale of goods, services) is the income for the current calendar year received from all forms of activity. The maximum yield is now 800,000,000 rubles. If the profitability of the enterprise exceeds the named figure, it will be considered average. Innovations have taken some businesses beyond small businesses. This means that these entities will not be able to take advantage of related benefits. Other criteria remained unchanged.

Basic and additional criteria

Equal to 16-100 people. It is defined as follows:

1. The average number of employees working on a full-time basis is found.
2. The average number of employees working on a part-time basis is found.

An additional criterion is the total percentage of membership of other economic entities of the Russian Federation in the statutory fund. The maximum percentage is 25%. Other entities may 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.

The procedure for determining the status of an enterprise

Consider the stages of determining the status of a company:

1. Determination of the average number of employees for the past year. For calculations, calculations are performed on the basis of data sent to the tax office. For small businesses, the average payroll varies from 16 to 100 employees.
2. 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 an enterprise combines regimes, income for all declarations is summed up. The maximum profitability for small businesses is 800,000,000 rubles.
3. Determination of the percentage of participation of other entities in the statutory fund. The maximum percentage of participation of state structures, legal entities of the Russian Federation, which belong to small businesses, is 25%. The maximum percentage of participation 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. Small businesses are provided with some benefits.

The nuances of a small business

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, it will not be necessary to reflect in the documentation the tax assets and tax liabilities that have been deferred. Income tax must be fixed in the amount indicated in the declaration. If adjustments are made to , entities may not recalculate reporting indicators for the past 2 years.

Reporting

Small businesses are not required to submit full reports. Mandatory requires only a balance sheet, as well as a statement of financial performance in a simplified form. It also does not require a company seal. The signature of the chief accountant is not required.

tax incentives

For small businesses, there is no limit on the amount of cash that can be kept at the cash desk. The subject can enjoy tax benefits established by regional authorities. Local governments can also reduce tax rates for organizations that are on a special regime.

Basic criteria for a medium-sized enterprise

Medium-sized businesses may include:

• Sole proprietors, farms.
• LE: commercial companies, consumer cooperatives.

All medium-sized businesses are required to register. Information about them appears in a single state register.

Basic and additional criteria for medium-sized businesses

Medium-sized businesses must meet the following criteria:

• The total share of all participants is not more than 25% of the authorized capital. This condition does not apply to the shares of investment funds. The total share of foreign entities and enterprises that do not belong to small businesses does not exceed 49%. This limitation does not apply to entities engaged in intellectual activity.
• The average number of employees is from 101 to 250 employees.
• The 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 ​​are 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 appendix to the balance sheet and financial statements.

Mandatory reporting includes:

• Balance.
• Report on financial indicators.
• Applications.

Mandatory annexes include a report on changes in capital, on transactions with funds, and on the intended use of funds. The appendix also includes explanations to the documents.

taxes

If we consider taxation issues, medium-sized enterprises lose out to small ones. Only a limited number of medium-sized businesses can use and. The latter is relevant only for IP. The simplified tax system can be applied only in certain areas of activity. The positive point is the absence of restrictions on annual income. Regional authorities have the right to introduce tax breaks for medium-sized enterprises and reduce rates. Payments for significantly less than under the general system (OSN). UTII is the main tax system for medium-sized businesses.

Small and medium businesses have a number of advantages over large organizations. In particular, they can enjoy preferential tax regimes and apply for government 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 the law No. 209-FZ "On the development of SMEs in Russia" dated July 24, 2007, a small and medium-sized business (SME) is any commercial structure registered in the country and meeting certain criteria.

Organizational form in this case, it does not play a significant role, that is, both individual entrepreneurs and legal entities can belong to small businesses. In addition, agricultural and consumer cooperatives, farms and business partnerships. What criteria must a company or individual entrepreneur meet in order 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. There are restrictions for SMEs on:

• the number of employees
• the amount of annual profit,
• stakes in the authorized capital of the state, as well as other organizations.

The first two parameters are key and apply to all types of legal entities, farms and individual entrepreneurs. Let's consider the criteria for SMEs in more detail.

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 somewhat raised the upper bar for maximum income for small businesses. In particular, for micro-enterprises, the maximum amount of earnings has increased from 60 to 120 million, for small enterprises - from 400 to 800 million.

The indicators of the maximum number of employees remained the same. For enterprises engaged in the processing of textiles and the production of clothing, the average number of employees can reach up to 1000 people (Government Decree No. 209-FZ of November 22, 2017).

The changes also affected the period during which an entrepreneur retains the status of an SME subject after exceeding the limit on the number of employees or income. Previously, this period was two years, since 2018 - three. Thus, the company current year overstepped the bar in terms of number or revenue, according to 209-FZ, will be included in the category of SMEs until 2021.

Another important criterion for the definition of SME - the share of participation in the authorized capital of the company. For state structures, 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, as for government agencies, was 25%.

Limits on the share of participation of state and commercial structures in the Criminal Code do not apply to:

• participants of the Skolkovo project;
• shareholders working in the innovation sector of the economy;
• organizations that put into practice the advanced technological developments of their founders (scientific, budgetary institutions).

Register of SMEs

You can check the status of the company by contacting the state register of SMEs. The resource began to function on August 1, 2016 and includes an extensive database on each representative of a 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 as part of the implementation of the public procurement program can be entered into a single database. New data is submitted electronically on the website of the Federal Tax Service.

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, under which it is easier to submit reports (on a popular simplified tax system, they are submitted once a year). The relief does not apply to LLCs or JSCs, whose revenue exceeds 800 million rubles a year. In such organizations, an additional audit is carried out.

2. There is no need to set a cash limit on the cash register. That is, a businessman can keep any amount of money in the cash register.

3. SMEs have an advantage over large companies in the process of acquiring leased real estate (municipal, state).

4. Inspections by the supervisory authorities of companies in small and medium-sized business sectors take place according to a "sparing" program - no more than 50 hours annually. Micro-enterprises inspect 15 hours each year.

Scheduled inspections are required if a company or individual entrepreneur operates in the field of healthcare, heat supply, education, energy or public projects

tax incentives

An enterprise that falls into the category of SMEs can significantly reduce the amount of tax deductions. Existing preferential taxation systems have certain conditions under which they can be applied. For example, a legal entity cannot use a patent (PSN). For other regimes - a simplified taxation system, a single tax on imputed income and a single agricultural tax - everything depends on 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
USN	No more than 160 million rubles	No more than 100
PSN (only available for individual entrepreneurs)	No more than 60 million rubles	No more than 15
ESHN	The share of profit from the sale of agricultural products - not less than 70% of the total income	For individual entrepreneurs, enterprises in the field of fisheries - up to 300 people, for agricultural organizations - unlimited

In 2016, changes were made to the legislation, thanks to which the authorities in the Russian regions were able to reduce tax rates for UTII and STS at their discretion. For a single tax on imputed income (UTII), they can reduce the rate from 15 to 7.5%, for the STS - 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 state).

Tax holidays for SMEs

In the period from 2015 to 2020, entrepreneurs who have 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:

1. choice of PSN or STS as a taxation system;
2. documentary registration of the company for a period later than the date when the law on tax holidays within the region was passed;
3. the type of activity must comply with the list fixed in the law adopted at the regional level.

The criteria for identifying SMEs did not change significantly in 2018. Russian legislation still allows representatives of small and medium-sized businesses to independently choose a convenient taxation system and enjoy benefits.

A significant percentage of Russian businesses are represented in such a category as a small private enterprise. This, according to many experts, is a typical status for an innovative type of firm, for start-up entrepreneurs. There is also such a category as a medium-sized enterprise. What is the difference? Small business - how many people? What preferences can such a status give in terms of possible measures of state support? Let us consider these and related nuances that are typical for the operation of businesses in the status of SMEs.

Criteria for SMEs

According to Russian legislation, small and medium-sized enterprises are two different business classes, belonging to which is determined by a number of criteria. Consider those that are typical for companies of the first and second types. Let's start with typically small businesses.

What is In accordance with 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 enterprises themselves) can be no more than 25%.

Some experts also point out that small and medium-sized enterprises are a far from exhaustive classification of private firms that operate on a small scale. There are other types of organizations as well. such as micro-enterprises. These include businesses with no more than 15 employees.

Criteria for medium enterprises

Consider what are the criteria for medium-sized enterprises. There are few of them. Regarding the standard prescribed in the law, this is: from 101 to 250 employees. In terms of annual revenue - from 401 million to 1 billion rubles. The difference with the category of small enterprises, as we see, is significant.

Does the type of activity carried out in the organization play a role? No. The law in this sense does not contain any delimiting norms. Small and medium 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 the size of the staff. The form of ownership is considered similarly. An LLC is a small business, an individual entrepreneur is similar. - similar. The same rule applies to medium-sized businesses.

Criteria for SMEs: explanation

Above, we considered the criteria characterizing such categories as medium and small enterprises. It will also be useful to know some features of their correct definition.

If we talk about the size of the staff, it means for the calendar year that precedes the moment the company is researched for inclusion in one or another category. The limiting values ​​​​of figures prescribed in the law are considered inclusive.

Revenue means income from the sale of goods, the performance of work or the 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 preceding the study.

New business as SME

But how to classify a business into one category or another, if a newly created organization is being studied? A small enterprise, the criteria of which are named above, cannot be applied due to the lack of statistical facts. As well as those that are 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 in combination with it for the period from the moment when 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 - 100 people, then it is a small enterprise.We know the criteria.

The nuances of counting frames

Another important nuance relating to the number of employees. Not only contracts drawn up in accordance with the Labor Code of the Russian Federation (that is, according to work book), but also civil law agreements, as well as part-time work. That is, the concept of "state" in this case is not tied to legal aspect formalization of 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, the legislator does not care.

By the way, there is a rule in the legislation according to which contract contracts can be equated to full-fledged labor agreements. For example, if a person works as a contractor under a civil law contract, but every day he goes to the office of the customer company as if to his job, keeps to 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 a full-fledged labor contract according to the Labor Code.

Why does my company need SME status?

Above, we defined the criteria by which a firm can be classified as a small or medium-sized enterprise. Those 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. Strictly speaking, what is the practical use of the fact that the company has the status of "small enterprise"? Does it provide any privileges? Yes it is.

The fact is that a number of federal and regional, as well as municipal programs are operating in Russia aimed at supporting businesses for which the form of a small enterprise is a determining criterion. There is a whole direction public policy in this area. What kind of support measures can be discussed?

Types of support for SMEs

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 measures such as:

• preferential tax regimes (later we will consider which ones);
• simplified standards relating to 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 the field of public procurement;
• assistance in protecting the rights and interests of entrepreneurs in interaction with supervisory authorities;
• financial support for businesses;
• assistance to businesses in the development of infrastructure;
• other types of measures that make it easier for SMEs to do business.

Who will receive support?

Appropriate business support programs may vary depending on different regions(as well as between different municipalities and settlements). Much depends on the industry specifics of the business. In some subjects of the federation, greater priority is given to enterprises engaged in the extraction of minerals, in others - to metallurgical companies. In a number Russian cities there are funds whose activities are focused on supporting firms engaged in typically innovative activities. In such organizations, the founders of "startups" can find support, the main business idea of ​​which is, as a rule, the creation of 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, as well as various organizations and funds that are assigned this role. For example, if the business is a small innovative enterprise, this can be a factor in successful attraction with the assistance of funds with a predominantly state participation.

The main problems in the field of small and medium-sized businesses

In fact, why do businesses need state support? Is it possible that a successful, albeit small, enterprise is an organization that assumes a certain subsidized activity? What are the main problems specific to SMEs in Russia?

Experts believe that among the most characteristic 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 big size contributions to state funds - PFR, FSS, MHIF for employees. Concerning the second noted difficulty, we are talking about the low availability of cheap loans. Those rates that are set by most Russian banks are unbearable 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, tariffs are high. Another problem noted by experts is the shortage of personnel.

The role of the state in solving business problems

State institutions, according to experts, should generally be interested in the development of small business in Russia. And therefore, various kinds of SME support programs should take into account the need to solve the actual problems in question. In some areas of activity, analysts believe, there are results.

Preferential taxation

First of all, it concerns the very tax burden. In particular, SMEs can take advantage of preferential taxation systems - STS, UTII or patents. Each of these regimes in most cases guarantees a much smaller amount of contributions to the treasury, when compared with common system. Moreover, some categories individual entrepreneurs has the right to reduce taxes by the amount of contributions paid to the PFR, MHIF and FSS. And in this case, for many IPs, the corresponding load is minimized. By the way, here we can say about concessions regarding tax and accounting reports. 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 desirable. Many businesses are forced to take loans abroad, forming a large external corporate debt. Loan programs at the expense of budgetary resources, according to experts, are rather poorly developed in the Russian Federation.

There are some mechanisms for financial support for businesses through state and municipal grants. However, it is still premature to say that they work on a systematic basis, analysts say. Moreover, the amounts that appear in the relevant support programs, experts believe, will hardly help businesses achieve significant results.

Venture aspect

At the same time, as many analysts believe, 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 ambitions of the entrepreneur and makes a profit. All an investor needs is higher than average bank interest. So that it makes sense to invest in a business, and not transfer cash to a 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 well-thought-out plan for its implementation, then he will gladly invest in it. On terms that probably no other commercial Bank. A small business is an attractive investment object for many investors.

SME and personnel aspect

Meanwhile, the state also solves the problem with personnel, albeit rather indirectly. It's about about popularization of training programs for technical specialists in universities, development of vocational technical education. All these areas of activity largely depend on the quality of public policy.

At the same time, some experts believe that business itself should also make efforts to improve the overall climate in the business environment. Take the same personnel problem: many enterprises, according to analysts, are increasing their production volume, but at the same time they are not creating new vacant positions. New jobs do not appear, especially those that require the involvement of qualified specialists. Largely for this reason, schoolchildren do not choose production 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 the criteria and recall what benefits small businesses and individual entrepreneurs included in the register of small and medium-sized businesses as of 2018 have.

What are the advantages

Small enterprises can get some privileges (when compared with medium and big business). Let us explain what rights and benefits enterprises that meet the criteria for small businesses in 2018 have.

Easy Accounting

One of the most time-consuming tasks of an accountant is maintaining accounting However, if the criteria for small businesses are met, it is possible to maintain simplified accounting and submit fewer documents as part of the financial statements to the Federal Tax Service and statistics.

In 2018, enterprises that are classified as small businesses according to certain criteria can apply simplified accounting methods and draw up accounting (financial) statements in special (simplified) forms.

Tax relief

In some regions of Russia, for small businesses in 2018, a reduced single tax rate was established under the simplified tax system. The regions may also introduce property tax and transport tax incentives for small businesses.

Checkout restrictions

Small and micro enterprises can conduct cash transactions in a simplified manner. And, for example, do not set a cash balance limit.

Government contracts

Small businesses in 2018 have an advantage when participating in public procurement (bidding). Customers from outside government agencies are required to purchase at least 15 percent of their annual total purchases from small businesses.

Temporary ban on inspections

In 2016-2018, small businesses with a scheduled inspection will not come: Rostrud, the Federal Migration Service of Russia, Rostekhnadzor, Gospozhnadzor.

When the ban on checks does not apply

Keep in mind that the ban on scheduled inspections in 2018 does not apply to companies and individual entrepreneurs who were held liable in the form of (part 2 of Article 26.1 federal law dated December 26, 2008 No. 294-FZ):

• 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 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:

• economic societies and partnerships;
• production and consumer cooperatives;
• peasant (farm) farms;
• individual entrepreneurs.

So, in particular, any LLC that meets all the criteria listed in the table (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation»).

Criteria for small and global enterprises
№	Criterion	limit value
		microenterprise	Small business
1	The total share of participation in the authorized capital of LLC RF, constituent entities of the RF, municipalities, public, religious organizations, foundations	25%
2	The total share of participation in the authorized capital of LLC of other organizations that are not subjects of 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	Income from entrepreneurial activity(sum of revenue and non-operating income) excluding VAT for the previous calendar year	120 million rubles	RUB 800 million

Register of small and medium-sized businesses in 2018

Information about the company and the entrepreneur is entered in 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 website of the Federal Tax Service. Its maintenance 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 on the status of a company - a small or medium-sized business. Also, other data about the company and its partners can be obtained from the register.
So, upon request on the website of the Unified Register, you can find out:

• name of the organization or 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 activity from OKVED;
• product information;
• availability of a license to operate;
• company obligations in partnerships.

Inclusion in the register

Companies and individual entrepreneurs enter the register of small enterprises automatically if all the criteria for inclusion are met. The IFTS themselves will form a register based on the data that they have, namely:

• information about the number of employees;
• income declarations;
• information from the Unified State Register of Legal Entities about the 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 ​​​​for 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 of the Federal Tax Service of Russia dated August 23, 2016 No. SA-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	15 people for micro-enterprises; 16-100 people - for small businesses; 101–250 people – for medium enterprises1	clause 2, part 1.1, art. 4 Law of July 24, 2007 No. 209-FZ
Income for the year according to the rules of tax accounting will not exceed:	120 million rubles – for micro-enterprises; RUB 800 million – for small businesses; 2000 million rubles – for medium enterprises
Additional criteria for LLC
Total share of participation in the authorized (share) capital (share fund) of the organization2	No more than 25 percent owned3: - the state, subjects of the Russian Federation;	sub. "a" p. 1 h. 1.1 art. 4 Law of July 24, 2007 No. 209-FZ
	Not more than 49 percent belongs to: - foreign organizations;
Additional criteria for AO
Total equity interest2	Not more than 25 percent of voting shares are owned by: - the state, subjects of the Russian Federation; – municipalities; – public and religious organizations (associations); - charities and other foundations	sub. "e" p. 1 h. 1.1 art. 4 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