Micro small medium large business. Who is a small business under the law

To decide on the choice of the form of conducting own business, you need to know about all the types of benefits that the current state regulation provides for different types of enterprises.

For businesses that can be classified as small businesses, tax and other benefits are provided, permission is given to apply a simplified accounting procedure.

To begin with, an accountant needs to know that a small business is not a separate organizational and legal form, but a set of business criteria:

• the amount of income
• number of employees
• stakes in the authorized capital of an enterprise in Russia, regions of the country, municipalities.

Small business - criteria for inclusion

Small businesses are usually created in the form of an LLC. Small enterprises, subject to the necessary requirements, also include individual entrepreneurs and peasant farms.

The aspects by which a business is considered small change frequently. In 2008, the last changes to date took place. Associated with economic policy state and inflation.

So in 2014, an organization will be recognized as small if:

1. the state share in its authorized capital is not higher than 25%;
2. it was not formed during the reorganization or privatization of a state-owned enterprise;
3. profit from production or provision of services for the past year does not exceed 400 million rubles;
4. the average number of employees of the enterprise for the last year is no more than 100 people.

The criteria for determining the amount of profit are determined, as a rule, by the Tax Code of the Russian Federation. When calculating the number of employees, all employees are taken into account, including those employed under civil law contracts and in branches.

A newly formed legal entity can be registered with the inspectorate as a small business immediately after creation and within a year from the moment of creation (subject to compliance with the criteria for income and number of employees).

The operating business must meet the above criteria for at least 2 consecutive years prior to the year of application.

New organizations must apply within a month from the date of their registration, existing ones - no later than December 31 of this year, in order to have a chance to take advantage of the benefits from January 1 of the new year.

A small business can choose to apply both the usual form of taxation and the USNO or UTII

In addition, a small business can choose the system of agricultural taxation (ESAT) if it meets the requirements for the type of business, and the production of agricultural products is its main type of business.

Small Business Benefits

The state helps small businesses with numerous benefits.

As a rule, city administrations provide preferential rates for renting premises from the city, benefits for regional taxes and fees.

Any subject of the federation has the right to decide for itself on which of the taxes assigned to it it will provide benefits to small businesses.

More importantly, small businesses have the right to accelerated depreciation of basic assets (machines, real estate, other equipment), which allows them to reduce the overall amount of taxation.

There are also benefits for the value added tax of leasing transactions.

For small businesses, there is a simplified system for the redemption of leased real estate, established by Federal Law No. 159-FZ.

Small businesses pay taxes in accordance with Sec. 26.2 of the Tax Code of the Russian Federation, if they chose this particular system. As noted above, a small business can remain on common system taxation.

This is important in cases where the counterparty insists on the need to work with a VAT payer and partially reduce their costs for paying this tax.

There is always a choice here, and if you are going to work primarily with such clients, then you can not resort to a simplified system.

Although it is quite profitable and convenient. With it, they do not pay income and property tax and VAT, excluding the one paid when importing products.

Personal income tax and social tax are subject to repayment in full.

Income tax is replaced by one of two forms of income tax payment:

• on net income
• on income minus costs.

In the first case, 6% of all income is subject to payment, in the second case, 15% is paid from the difference between profit and costs.

Not all types of expenses are considered expenses, but only some, defined by the Tax Code and named as a separate line. There, a closed list and the definition of "other expenses" are not used. Inspectors are always very careful to check the admissibility different types costs.

It is allowed to change the object of taxation no more than once a year. Setting it for next year, an application to the tax office must be submitted no later than December 20 of the current year.

Accounting reporting in small businesses, accounting features

Small businesses within the framework of the simplified taxation system apply the cash method of accruing income.

That is, money is taken into account in accounting when it is received at the cash desk or on a current account, and not when accruing or issuing an invoice.

Taxes are paid in advance. The advance payment is sent to the budget no later than the 25th day of the month from the beginning of the quarter.

It is calculated according to the data of the previous tax period. At the end of the quarter there is a recalculation and the necessary additional charge.

If the advance payment exceeds the actual payable, the difference is credited against payment for future periods

Financial statements are submitted once a year, at the end of the first quarter of the year following the reporting one.

The possibility of using a simplified system of taxation and reporting for small businesses is a single benefit defined at the federal level.

In this case, there is no need to maintain a balance sheet. It is replaced enough simple forms- a book of income and expenses (the form is established by the Ministry of Finance). It is carried out quite simply, without the use of double entry and a chart of accounts.

Until the beginning of 2003, only small enterprises could apply the simplified system of taxation and reporting; now, in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, is also available to some other forms of doing business (individual entrepreneurs, peasant farms).

When administering accounting, the accountant of a small business needs to keep in mind the main thing:

• if the company is in current year went beyond the scope of a small enterprise in terms of revenue or number of employees,
• it is obliged to return to the general accounting system from the beginning of such a year and recalculate taxes.

For this reason, the attitude to the criteria for classifying an enterprise as small should be very scrupulous.

If necessary, receive a part of payments that exceed the allowable volumes of turnover after the end of the annual period. In addition, you need to scrupulously maintain primary accounting documentation so that you can always restore reporting.

The choice of a small business as a form of doing business is due to many factors and is very convenient for a practical and careful business, especially in the manufacturing sector.

Significant changes have been made to the law on small businesses. There is an official resource on the Internet where you can check whether your company belongs to the NSR. But it is also important to understand the requirements of the law, so that in case of a mistake by officials, you can clarify the status of your enterprise and take advantage of the appropriate benefits, if any. In the article, we will consider what the subject of small and medium-sized businesses means, and who belongs to them. In the article we will talk about small businesses and who belongs to them in 2018.

In the article:

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What are small and medium enterprises?

The concept of small businesses, as well as medium-sized businesses, is disclosed in the law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation". Such entities can include both legal entities and entrepreneurs, if they meet a number of requirements.

For a small and medium-sized business, the compliance criteria are given in paragraph 1 of Art. 4 of the above law. In the article, we will consider them a little lower.

The division of economic entities into categories was introduced in order to take into account the scale entrepreneurial activity introduce some benefits or impose less requirements on the workflow and reporting of those entities for which such concessions are acceptable.

The Ministry of Finance, in a letter dated July 25, 2017 No. 03-11-11 / 47293, structured information on some tax benefits for SMEs. In particular, the possibility of reducing tax rates when applying special tax regimes was mentioned.

Who belongs to small businesses in 2018?

Small business criteria are provided for both individual entrepreneurs and organizations. The size criterion applies to everyone: SMEs include entities with up to 100 employees, including entities with up to 15 employees, inclusive, are already considered micro-enterprises.

There is also a limitation on income, which applies to both individual entrepreneurs and organizations.

Decree of the Government of the Russian Federation of 04.04.2016 No. 265 sets the values ​​for limit value income. Small business categories by income:

In a letter dated August 25, 2017 No. GD-4-14 / [email protected] tax officials explain that when entering information into the Unified Register of Small and Medium-Sized Businesses, officials take information about the average headcount and income for the previous calendar year. At the same time, this information is entered on August 10 based on the above data that entered the system by July 1.

The requirements for individual entrepreneurs to be classified as NSR are limited here, but other requirements are imposed on enterprises.

Parameters of micro business, small and medium enterprises for legal entities and individual entrepreneurs

Please note that IPs must also meet these criteria. From this table you will find out which enterprises are classified as small businesses (SMBs).

Definition of a small business entity. This is a business with a revenue of no more than 2 billion rubles. per year and the number of employees is not more than 250 people.

Additional signs of a small business entity for enterprises

In accordance with the general criteria from the previous section among enterprises, small and medium-sized businesses include:

• enterprises in which the share of other legal entities in the authorized capital does not exceed a quarter or 49%, if we are talking on the shares of foreign legal entities or legal entities that are not related to SMEs;
• joint-stock companies with shares related to the innovation sector;
• organizations - participants of Skolkovo;
• organizations conducting activities for the implementation of intellectual property from to sub. c) clause 1.1 of Art. 4 Law No. 209-FZ;
• organizations with the composition of the founders, corresponding sub. e) Clause 1.1 of Art. 4 of Law No. 209-FZ.

What benefits are available for those who meet the criteria for classifying an organization as a small business

Small business entities have a number of concessions regarding certain accounting procedures, document management and taxation. For example, SMP representatives have the right to:

• Maintain simplified accounting. This includes both some exceptions when applying accounting standards (for example, when calculating depreciation of fixed assets, etc.), and the composition of accounting records. It can be taken in a simplified form with enlarged indicators and without some forms.
• Keep a simplified accounting of cash transactions, including not setting a cash balance limit.
• Reduced duration of scheduled inspections during the calendar year;
• Apply preferential rates for some taxes in some regions;
• And other rights.

Is an individual entrepreneur a small business?

Everything individual entrepreneurs may refer to SMEs subject to headcount and income limits. The specifics of the activity for entrepreneurs does not matter.

Where to check the status of a small business entity?

There is a special resource of the Federal Tax Service on the Internet where you can check whether your company or yourself, as an individual entrepreneur, belongs to small businesses. If you do not find yourself in this list, but at the same time meet all the criteria of the SMP, officials urge you to report an error. After appropriate verification, the information will be edited. With the help of this service you can define SMP.

Small business is an organization that falls under the criteria defined in the law "On the development of small and medium-sized businesses in the Russian Federation".

Criteria for classifying an organization as a small business

Any organization can be classified as a small business if it meets all the criteria specified in the table:

The organization will lose the status of a small business entity if the limit value is exceeded:

• criterion 1, 2 or 3 - from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities;
• criterion 4 or 5 for three calendar years in a row - after these three years, i.e. for the fourth year.

Example. Determination of the organization's compliance with the criteria of a small business entity

In the authorized capital of the organization during 2013 - 2016. the Russian Federation, subjects of the Russian Federation, municipalities, foreign, public, religious organizations, funds and organizations that are not small businesses. The values ​​of other criteria for recognizing an organization as a small business entity were as follows.

Since the average number of employees and the organization's revenue did not exceed the limit values ​​for three consecutive years (2013 - 2015), the organization is recognized as a small enterprise in 2016.

Benefits for small businesses

Organizations - small businesses can keep simplified accounting and prepare simplified financial statements, including:

Also, small businesses have the right not to set a cash balance limit. That is, they can accumulate money in their cash register as much as they want.

In addition, a moratorium has been established on non-tax audits, namely: from January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small enterprises are prohibited.

Changes in current legislation

This register will include information about all companies that meet the criteria for inclusion in the NSR.

The register will be maintained by the Federal Tax Service and posted on its website.

However, by general rule, companies do not need to submit any additional information to the Federal Tax Service for this.

The register will be formed on the basis of information contained in the Unified State Register of Legal Entities, information on the average number of employees for the previous calendar year and tax reporting indicators submitted to the Federal Tax Service in accordance with the requirements of the Tax Code of the Russian Federation.

From August 1, 2016, the criteria for classifying organizations as small businesses will change, in particular:

• the criterion "average number of employees" will replace the criterion " ";
• instead of the "revenue" criterion, the "income" criterion will be applied. Moreover, all income of the organization that is taken into account for tax purposes, including non-operating income, will be taken into account. The maximum amount of such income will be for small enterprises - 800 million rubles.

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Small business: details for an accountant

• Accounting in small businesses in 2017

  Since 2017, accounting has been simplified for small businesses: the formation procedure has been changed ... 2016) Since 2017, accounting has been simplified for small enterprises: the procedure for the formation of ... inventories has been changed for small enterprises. ..

• A small enterprise was subject to an audit, but did not conduct it: what will be the punishment?

  Organization (LLC) is a small business. The organization has prepared financial statements for ... this situation? Organization (LLC) is a small business. The organization prepared financial statements for...

• On the issue of classification of enterprises and companies in Russia by size (as of August 01, 2016)

  VAT accounting. Corresponding figures for small enterprises: 16 - 100 people. and 800...

• What the discussion of the draft law on empowering the Bank of Russia with powers in the field of auditing showed

  There are 226 small enterprises in our republic, which are still unknown how, for ...

• MP-sp form for 2015

  Business. At the end of 2015, small businesses and all individual entrepreneurs must... business. At the end of 2015, small businesses and all individual entrepreneurs must ... - Law No. 209-FZ)), that is, small businesses and all individual entrepreneurs must ...; Information on the main indicators of the activity of a small enterprise for 2015 "and .. .;Information on the main indicators of the activity of a small enterprise for 2015" (further...

• Submit financial statements for 2018

  18/02 is possible only if a small enterprise has the right to apply simplified methods of conducting ... as a rule, a small enterprise with the organizational and legal form of JSC ... -FZ is deprived of such simplified benefits. And in this case, a small business is subject to mandatory audit and about ...

• TZV-MP - form for small business

  Until April 1, 2017, small enterprises (including peasant (farm) enterprises) are obliged ... to all branches and structural divisions of a small enterprise, regardless of their location. With ..., principal or principal. This is done by small enterprises - owners of goods in their forms ... accounting services for a small enterprise, as well as services carried out by auditing ... performed and provided by a small enterprise, and (or) about the smallest enterprise, as well as on. ..

• Accounting rules for "babies" and NPOs are simplified

  in relation to MPZ). In other words, small businesses and NPOs can evaluate objects ... the procedure for calculating depreciation of fixed assets A small business has the right to charge an annual depreciation amount ... of production and household inventory Now a small business can charge depreciation of production and ...

• The procedure for completing the balance sheet in a simplified form. Example

  Simplified balance. Small businesses can submit reports on simplified .... N 209-FZ). Thus, small businesses can submit financial statements in ... on financial results. Simplified balance Small businesses can report on simplified ... . N 209-FZ). Thus, small businesses can submit financial statements in ...

• The procedure for filling out the statement of financial results in a simplified form. Example

  Simplified income statement. Small businesses can submit reports on simplified .... N 209-FZ). Thus, small businesses can submit financial statements to .... Simplified income statement Small businesses can report on simplified ... . N 209-FZ). Thus, small businesses can submit financial statements in ...

• Roszdravnadzor inspections will now be carried out according to the recently approved regulations

  ... : no more than 50 hours - for a small business; no more than 15 hours - for ... 20 working days, for small enterprises - no more than 50 ...

• What has changed in reporting since January 1, 2017

  A copy of the annual financial statements. For small businesses, a copy of the financial statements is not required. In ... tables 1,2 and 5. Small enterprises with a staff of no more than 25 ... report for the 1st quarter of 2017: Small enterprises and individual entrepreneurs with a staff not ...

A micro-enterprise is one of the following business entities: an individual enterprise; a fishing farm, and sometimes a limited liability company. Attribution to other categories of business entities (for example, to medium and large businesses) is possible if the above boundary indicators do not meet the established standards.

A micro-enterprise is a payer that pays the following taxes: on the income of individuals; on profits and various duties.

Payment procedure and tax rate for a micro-enterprise

The basic rate for taxation is 9% of the turnover for the calendar year. However, there are some features. For example, if the number of employees in a quarter exceeds five people, then 2% is added to the designated tax rate (9%) for each individual employee.

Microenterprises are small businesses

The circle of such enterprises includes newly created business entities or operating within a year from the moment of their registration.

Thus, any organization with negligible turnover and a small number of employees can be classified as a microenterprise. The criteria for these enterprises are as follows: about 15 people work in the state, and the average annual revenue does not exceed 60 million rubles. It is also necessary to pay attention to the assets, calculated in the form of the residual value of fixed assets, including the amount of intangible assets.

Definition of criteria

The first criterion - the average number of employees of a micro-enterprise is determined for a calendar year, taking into account not only employees, but also employees registered in accordance with civil law contracts, part-time workers, as well as employees of branches or other structural divisions. Actual hours worked are taken into account.

The second criterion - the proceeds received from the sale of goods for the calendar year can be determined in accordance with tax legislation.

The third criterion is the residual value of fixed assets with intangible assets for small and micro enterprises in accordance with the relevant legislation on accounting.

Register of micro-enterprises

Special government bodies, responsible for supporting such business entities, maintain appropriate registers in order to record the recipients of this support. At the same time, even if the statistics of a micro-enterprise speaks of classifying it as a micro-enterprise, it does not mean that it will be entered in this register. It happens, and vice versa, the business entity is in the register, and is not small.

Benefits of creating micro-enterprises

The newly created micro-enterprise is the presence of a number of advantages for a successful start. Thanks to the formation of favorable conditions, many entrepreneurs create just such enterprises.

One of the advantages for is a reduced tax rate (9%), including:

• personal income tax;
• payments of state importance to;
• state duty for entrepreneurial risk, as well as corporate income tax.

The main conditions for registering a micro-enterprise are considered to be:

• participants are individuals who can simultaneously be members of the board of an LLC (if such a form of organization was chosen during the registration of the enterprise);
• not exceeding the threshold level of the enterprise's turnover (60 million rubles);
• the number of employees should not exceed the established standard (15 people).

A micro-enterprise has the right to register as a VAT payer.

The Pros and Cons of Being a Micro-Enterprise

The positive aspects of the functioning of such an enterprise:

• a report to the tax authorities is submitted quarterly, payment is made in the same way;
• when submitting an annual report, it is not necessary to provide an opinion of a sworn auditor;
• there are no obligations to pay enterprises;
• the possibility for employees of microenterprises to work part-time at several business entities;
• relatively low cost of accounting in the enterprise.

Negative aspects of microenterprises:

• employees of such enterprises cannot enjoy some benefits;
• accounting is the same for all small businesses;
• transition to another category of enterprises (for example, medium-sized or is possible only with the onset of a new calendar year.

Thus, it is safe to say that a micro-enterprise is an independent business entity that has its own fixed assets and maintains accounting records. In other words, such enterprises are no different from large and medium-sized businesses, except for the amount of turnover and fixed assets, as well as the number of employees.

The affiliation of an enterprise to small businesses allows enterprises to enjoy tax breaks and benefits provided by the state. The procedure for classifying enterprises as small businesses is clearly defined.

If the data of a commercial company meets the criteria, the right to apply benefits occurs in businesses:

• Registered as legal entities.
• Formed as individual entrepreneurs.

Unitary municipal and state institutions do not belong to small enterprises. Small businesses have good conditions for growth and development thanks to simplified accounting provisions established at the legislative level. The advantage of small enterprises is the possibility of attracting government subsidies.

At the legislative level, new parameters and criteria are established by Government Decree No. 265 dated April 4, 2016. The innovations came into force on August 01, 2016 and continue to be valid in 2019.

Small business rules

The legislation does not oblige enterprises to obtain a certificate of belonging to small businesses. Restrictive criteria must be met in order to use benefits.

Legal entities to be classified as a small business, they must comply with the requirements for entering into the shares of the founders:

• The total part of the capital of Russian enterprises various forms should not exceed 49% of the total value of the authorized capital.
• The total share of the entry of foreign enterprises is no more than 49% of the capital.
• The total share of participation in the authorized capital of other companies that do not belong to small businesses is not more than 25%.

The criteria do not apply to individual entrepreneurs due to the lack of authorized capital and founders. A legal entity may lose the right to belong to a small business starting from the date of making changes to the register (in case of exceeding the established participation limits).

Other criteria apply to individual entrepreneurs and organizations. The company must not exceed:

• The amount of annual revenue in the amount of 800 million rubles. Income is determined within a calendar year. The procedure for determining income is established by the Tax Code of the Russian Federation. For enterprises using the regime, imputed income is taken into account.
• The number of employees in the amount of 100 people. The calculation is made according to the rules for determining , established by acts of statistical bodies.

An organization or an individual entrepreneur may lose the status of a small enterprise if the indicators that have arisen over 3 consecutive years are exceeded. Change of status and deprivation of benefits are established from the beginning of a new calendar period. For example, if during 2016-2018 the company did not meet the standards, the deprivation of the status will occur in 2019. When determining the limits, the data valid in the calendar period are taken into account (the law is not retroactive).

For newly organized enterprises, the criteria for the first year of activity are determined from the moment of registration until the end of the calendar period. Enterprises that use a patent in their activities automatically belong to a micro business.

The order of attribution to medium-sized businesses

In 2019, the criteria for classifying enterprises to medium business are:

• The number (average payroll) of employees ranges from 101 to 250 people.
• The amount of proceeds is not more than 2,000 million rubles.

Similarly to the criteria for determining small enterprises, the indicators are taken into account for 3 consecutive years. Enterprises are subject to the requirement to include shares of other enterprises.

Table. Criteria for classifying an enterprise as a small and medium-sized business

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Innovations

In 2016 there were changes for small businesses allowing:

• Expand the number of subjects by increasing the membership limit (the procedure has been in force since July 2015).
• The list of enterprises that have the right to belong to small enterprises has been increased (applied since July 2015).
• Change the order of determining the number. The previously used indicator has been replaced by the average.
• Exclude an organization or individual entrepreneur from the list of companies audited by the IFTS according to the schedule of scheduled inspections.

Tax holidays, subject to applying to the IFTS, are provided for 3 years.

Small Business Benefits

Legislation establishes incentives and tax breaks conducting activities.

Small business has the right to:

1. Don't set a limit. When conducting cash settlements, you can have an unlimited amount of cash on hand and use the funds for any economically justified purpose. To apply unlimited cash turnover, it is necessary to approve the procedure in accounting policy. The condition also applies to all individual entrepreneurs.
2. Submit financial statements in a limited format. Companies submit balance sheets of forms 1 and 2 and a report on the intended use of the funds received (for the period of 2015). Forms are compiled in a simplified form with enlarged indicators.
3. Submit statistical reporting in a simplified form.
4. Maintain day to day records of restricted accounts. The formation of indicators is not subject to PBU, which are mandatory for recording accounting operations. If an enterprise belongs to the micro category with less than 15 employees and a revenue of less than 120 million rubles, it is possible to keep records in the accounting department in a continuous way without maintaining a double entry.
5. Participate in programs provided by banks.

Small businesses have the opportunity to receive. Programs that support small businesses have been introduced and are successfully operating.

Help free of charge enterprises receive first of all:

• Leading activities in the industrial or agricultural areas.
• Those who have invested their own funds in the purchase of equipment, property and use it in business activities.
• Organizing new jobs or planning to create them.

To receive investments, you must contact the executive authorities of the regional or municipal level and submit the necessary documents, the main of which is.

The regional acts of most subjects provide for additional benefits, for example, regarding or rates when paying a single tax when conducting.

Tax audits

Starting from 2016, small businesses have acquired the opportunity to use tax holidays. The company, subject to the absence of gross violations in previous periods, has the right to exclude itself from the inspection plan. Control over the activities will be carried out according to the submitted reports.

Receiving benefits is carried out by the Federal Tax Service after the appeal of a small business. An application is submitted to the tax authority with documents confirming the right to be classified as a small business. For the period 2016 - 2019, the abolition of non-tax audits - sanitary control, fire brigade and similar ones. The exemption does not apply to unscheduled inspections.

For support for small and medium-sized businesses in Russia, see the following video: