Small enterprises of the Russian Federation. Number of small businesses

Small business is a concept that is used both in an informal context and in regulations. The first option is used depending on the subjective perception of a particular person, the elements of commercial management at the appropriate level.

As a rule, people understand the concept of small business as a small entrepreneurial activity that is carried out privately. Anyone who owns a small kiosk, hairdresser or small shop in his private ownership is referred to in modern times as a private entrepreneur or the owner of a “small business”.

What is a small business?

In fact, in the legislation, there are special criteria that determine the main differences between micro, small and medium-sized businesses. This list of criteria includes:

1) Number of employees.

2) Annual income.

Based on Federal Law No. 209 and Resolution No. 702, small enterprises and organizations include those firms that:

1) They have 15-100 people on their staff.

2) They have an annual income of 120-800 million rubles.

There is no doubt that not every beginning entrepreneur manages to meet all the noted criteria. That is why, if he fails to comply with the noted standard by which a small business is qualified, legally, his company is a micro-enterprise.

To summarize, we can say that a small business should be understood as even the smallest private enterprise or organization. However, for legal compliance, it is necessary to bring this company to those normative indicators that will relate to the class of small or medium-sized businesses, otherwise the company is assigned the status of “micro-enterprise”.

What is a medium business?

It should be said that a medium-sized business is more household than normative, however, in legislation this concept can be used on the basis of regulations. Based on the everyday use of the term “medium-sized business,” one can understand that it is not a very large-scale enterprise or organization, but it plays a significant economic or economic role in the country or region. This type of business can include a network of workshops, companies or a group of legal entities.

The legislation of the Russian Federation clearly defines the concept and structure of medium-sized businesses. Thus, a medium-sized enterprise can be classified as:

1) Staff of 101-250 employees.

2) Annual income ranges from 801 million to 2 billion rubles.

These are the indicators that divide small and medium-sized companies and enterprises. There is no doubt that when opening even the most modest network of workshops or beauty salons in the vicinity of a region or city, legally this will relate to a medium-sized business, since it follows the structure and concepts of a medium-sized business.

What is the fundamental difference between small and medium businesses?

In order to give the correct answer to this question, it is necessary to carry out an analysis from a legal and economic point of view.

From the everyday level, this is, of course, a difference in the scale of doing business. From the point of view of economic indicators, a small business brings in at least 2.5 times less annual profit than an average one. But at the same time, the staff in a medium-sized business is much larger than in a small one.

It is according to these important criteria that one should distinguish medium-sized businesses from small ones. In addition, the legislation establishes various conditions for the creation of small and medium-sized businesses, quotas and criteria. We should not forget that the law also distinguished these concepts by rule of law.

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Small businesses in Russia enjoy special benefits intended only for them. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small businesses” mean and who belongs to them in 2019?

A small business entity is a Russian commercial organization or individual entrepreneur that aims to make a profit. Also included in this category are:

• peasant (farm) farms;
• production and agricultural cooperatives;
• business partnerships.

A non-profit organization, as well as a unitary municipal or state institution is not a small business entity.

Who are SMEs?

The criteria for classification as small businesses in 2019 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized enterprise (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defined by law dated July 24, 2007 N 209-FZ in Article 4. Let’s consider these criteria taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, more enterprises and individual entrepreneurs can be classified as small businesses.

• The maximum allowable amount of annual revenue excluding VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
• The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations that are not small and medium-sized businesses has increased - from 25% to 49%.

But the permissible average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for small enterprises.

For individual entrepreneurs, the same criteria for dividing into business categories apply: according to annual revenue and number of employees. If an individual entrepreneur does not have employees, then his SME category is determined only by the amount of revenue. And all entrepreneurs working only on the patent taxation system are classified as micro-enterprises.

The period during which a businessman continues to be considered a SME has been extended, even if he has exceeded the permissible limit on the number of employees or revenue received. Before 2016 it was two years, and now it’s three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation where the status of a small enterprise is lost due to reaching the previously existing limit of 400 million rubles, because it is lower than what is currently established? The Ministry of Economic Development believes that after the entry into force of Act No. 702 of the Government of the Russian Federation dated July 13, 2015, such an enterprise can return to the status of a small one if annual revenue does not exceed 800 million rubles.

State Register of SMEs

Since mid-2016, the Unified Register of Small and Medium Businesses has been in effect. The portal of the Federal Tax Service contains a list that includes all small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and tax reporting.

The following mandatory information is publicly available:

• name of the legal entity or full name of the individual entrepreneur;
• TIN of the taxpayer and his location (residence);
• the category that includes small and medium-sized businesses (micro, small or medium-sized enterprise);
• information about activity codes according to OKVED;
• an indication of the presence of a license if the type of activity of the businessman is licensed.

In addition, at the request of a businessman belonging to small and medium-sized businesses, additional information can be entered into the register:

• about manufactured products and their compliance with the criteria of innovative or high-tech;
• on the inclusion of SMEs in partnership programs with government customers;
• on the availability of contracts concluded as a participant in public procurement;
• full contact information.

To transfer this data to the Unified Register, you must log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small businesses are no longer required to confirm with documents that they meet this status in order to participate in state support programs. Previously, this required the provision of annual accounting and tax statements, a report on financial results, and information on the average number of employees.

You can check the information related to small and medium-sized businesses and their accuracy by making a request in the Register for information by TIN or name. If you find that there is no information about you or that it is unreliable, you must send an application to the Registry operator to verify the information.

What does the status of a small business give?

As we have already said, the state creates special preferential conditions for entrepreneurial activity for micro and small businesses, pursuing the following financial and social goals:

• ensure exit from the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as freelancers;
• create new jobs and reduce social tension in society by increasing the well-being of the population;
• reduce budget expenditures on unemployment benefits, health insurance and pensions for officially unemployed persons;
• develop new types of activities, especially in the field of innovative production that does not require significant costs.

The easiest way to achieve these goals is to make the state registration procedure simple and fast, reducing administrative pressure on business, and reducing the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a positive effect on the activities of start-up entrepreneurs.

The main list of preferences for small businesses looks like this:

1. Tax benefits. Special tax regimes (STS, UTII, Unified Agricultural Tax, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to further reduce taxes on UTII (from 15% to 7.5%) and on simplified taxation system Income (from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for several years. In addition, from 2015 to 2020, individual entrepreneurs registered for the first time after the regional law came into force have the right not to pay tax at all for two years under the PSN and simplified taxation system regimes.
2. Financial benefits. This is direct financial government support in the form of grants and gratuitous grants issued as part of a nationwide program valid until 2020. Financing can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
3. Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), and the opportunity to draw up fixed-term employment contracts with employees. When participating in government procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases must be made by state and municipal institutions from them. When receiving loans, government guarantors for small businesses are the guarantors.

The criteria by which business entities (legal entities and individual entrepreneurs) are classified as small enterprises (SE) are determined by Federal Law No. 209-FZ of July 24, 2007. It should be noted that the mentioned federal legislative act distinguishes among small enterprises the so-called microenterprises.

In order to classify a legal entity as a small business, it is necessary to fulfill a list of special requirements (Article 4 of the above-mentioned federal law).

Conditions for obtaining MP status for legal entities

Conditions for SE status for an individual (private) entrepreneur

A person wishing to legalize a small enterprise must meet the following criteria for assignment to the appropriate status:

1. The average staffing level for the previous 365 days cannot be greater than:
   . for small enterprises - 100 employees;
   . for microenterprises - 15 employees.
2. Income from the sale of goods (including services and work), excluding value added tax or the value of assets for the last 365 days, cannot exceed:
   . for small enterprises - 400 million rubles.
   

Conditions for SE status for a newly formed legal entity or individual entrepreneur

A newly opened small enterprise must meet the following criteria for assignment to the appropriate status:

1. Throughout the year when they are registered, the average staffing level cannot be more than:
   . for MP - 100 employees;
   . for microenterprises - 15 employees.
2. Income from the sale of goods (services and work), excluding value added tax or the value of assets for the period that has passed since their state registration, cannot be more than:
   . for small enterprises - 400 million rubles.
   . for microenterprises - 60 million rubles.

Conditions for establishing the income criterion

Limit amounts of income from the sale of goods (work and services) and the value of assets are determined by the Government of Russia every five years on the basis of statistical data on the work of representatives of small businesses (in accordance with paragraph 2 of Article 4 of the above Federal Law). Income from the sale of goods (work, services) for a calendar year is established by the Federal Tax Code (clause 7 of Article 4 of the mentioned Federal Law).

It should be noted that at the present stage, the Government of the Russian Federation has not defined limit indicators for the value of assets. Thus, they are not taken into account when classifying an economic entity as a small business.

Small enterprise: inclusion criteria - number

The average staffing level at the enterprise for the last year is established in such a way that all its employees are taken into account, including persons carrying out their labor activities on the basis of a civil contract or part-time (having officially worked out time), representatives of remote departments, branches and separate structural departments of micro or small enterprises (clause 6, article 4). In order to calculate the average staffing level, it is necessary to take into account the requirements approved by Rosstat Order No. 335 dated December 31, 2009 (Letter of the Ministry of Economic Development of the Russian Federation No. D05-166 dated January 20, 2011).

Loss and return of MP status

An operating small enterprise whose criteria for inclusion in 2014 and 2013 (the last two years) are determined by income and staff to be greater than the normative ones, loses its position (clause 4, article 4 of the said Federal Law).

A functioning business entity - a small enterprise, whose inclusion criteria for 2013 and 2014 (the last two years) in terms of revenue and staff remain in the standardized values, can again receive the status of a small business.

Income limit

A small business whose 2014 designation criteria were as described in the previous sections should be informed that this year was the last in a long period of constant and unchanging criteria (since 1995). But since July 13, 2015, in accordance with the Decree of the Government of Russia dated July 13, 2015 No. 702, everything has changed. A small enterprise whose income classification criteria have undergone certain changes should look like this:

• for microenterprises - 120 million rubles;
• for small enterprises - 800 million rubles.

State support for small businesses

A small enterprise, the classification criteria for which in 2014 were within the above parameters, has been slightly revised by the Government of the Russian Federation. In this regard, a special program was approved that should support small businesses. This program provides a list of certain financial, legal and administrative activities.

An enterprise can be small, medium or large. The last form is the least common. Classification is very important, since taxation and reporting depend on scale. SMEs have criteria. It is on their basis that the form of business is determined.

Basic criteria for a small enterprise

Small businesses, 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 specified criteria. The latter were established by Federal Law No. 209 dated July 24, 2007. The criteria are considered to be the main characteristics of an economic entity: number, profitability, composition of the authorized capital.

Regulatory acts

In 2016, Government Resolution No. 265 dated April 4, 20016 was adopted. It defined a new criterion for small businesses. In particular, now the criterion, instead of revenue from core activities (sale of goods, services), is 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. Innovations have taken some businesses beyond the boundaries of small business. This means that these entities will not be able to take advantage of the accompanying benefits. Other criteria remained unchanged.

Basic and additional criteria

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

1. The average number of full-time employees 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 authorized capital. The maximum percentage is 25%. Other entities may include municipal and public institutions, charitable foundations. The fund should not contain more than 49% of the total percentage of participation of other legal entities that are not small businesses and foreign companies.

The procedure for determining the status of an enterprise

Let's 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 made based on data sent to the tax office. For small businesses, the average ranges from 16 to 100 employees.
2. Determination of income from all activities of the enterprise over the past year. Calculations are made on the basis of information submitted for tax purposes. If an enterprise combines modes, the income from 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 authorized capital. The maximum percentage of participation of government agencies, 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 are not small businesses is 49%.

Reporting and taxation depend on the status of the enterprise. Small businesses are provided with some benefits.

Nuances of small enterprise activities

Let's consider the main features of the existence of small businesses.

Accounting policy

A small enterprise has the right to use a simplified accounting method. In this case, there will be no need to reflect in the documentation tax assets and tax liabilities that were deferred. Income tax must be recorded in the amount specified 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. Only a balance sheet is required, as well as a statement of financial performance in a simplified form. There is also no need to put a company seal. The signature of the chief accountant is not required.

Tax benefits

For small businesses, there is no limit on how much cash can be kept on hand. The entity can enjoy tax benefits established by regional authorities. Local authorities can also reduce tax rates for organizations that are subject to a special regime.

Basic criteria for a medium-sized enterprise

Medium-sized businesses may include:

• Individual entrepreneurs, farms.
• Legal entities: 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 total share of all participants is no more than 25% of the authorized capital. This condition does not apply to shares of investment funds. The total share of foreign entities and enterprises not related to small businesses is no more than 49%. This restriction does not apply to entities engaged in intellectual activity.
• The average number of employees is from 101 to 250 employees.
• Income from the company's activities over the past year is no less than 800,000,000 rubles and no more than 2,000,000,000,000 rubles. When calculating income, VAT is deducted from the total amount.

All values ​​considered 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 volume is more than 400,000,000 rubles, the company must annually audit its reporting. The auditor's report is a mandatory annex to the balance sheet and financial statements.

Mandatory reporting includes:

• Balance.
• Financial performance report.
• Applications.

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

Taxes

When it comes to 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 individual entrepreneurs. The simplified tax system can only be applied to certain areas of activity. The positive thing is that there are no restrictions on annual income. Regional authorities have the right to introduce tax breaks for medium-sized enterprises and reduce rates. Payments are significantly less than under the general system (OSN). UTII is the main tax system for medium-sized businesses.

Small businesses- who is this? Who can be classified as a small enterprise, what criteria must an organization or individual entrepreneur meet, what benefits and privileges do they enjoy?

There is Federal Law No. 209-FZ of July 24, 2007, which establishes what a small business entity is and what criteria allow an enterprise to be called small.

According to the law, small businesses are organizations and individual entrepreneurs for which the criteria specified in Article 4 of Law No. 209-FZ are met.

Three criteria for classifying an enterprise as a small enterprise

Criterion 1: Share of participation in the authorized capital

The share of participation of the Russian Federation, constituent entities of the Russian Federation, Moscow Region, foreign citizens and organizations, as well as charitable and other foundations, public and religious organizations in the authorized capital of the organization should not exceed 25%.

The share of participation of another enterprise that is not a small one in the authorized capital should not exceed 25%.

Criterion 2: Average number of employees

Over the past calendar year, the organization or individual entrepreneur should not exceed 100 people, if the number of less than 15 people is a micro-enterprise.

If the average number of employees is from 101 to 200 people, then the organization or individual entrepreneur is recognized as a medium-sized enterprise.

The average number of employees includes all employees working under employment contracts, as well as civil and part-time contracts.

Criterion 3: Revenue from sales of goods and services

Revenue (or the residual value of fixed assets and intangible assets) should not exceed the limit values ​​​​established by Decree of the Government of the Russian Federation of February 9, 2013 No. 101 “On the limit values ​​of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses "

Revenue is calculated for the previous calendar year without taking into account.

• Revenue up to 60 million rubles. – limit value for micro-enterprises.
• Revenue up to 400 million rubles. – limit value for small enterprises.
• Revenue up to 1000 million rubles. – for medium-sized enterprises.