Small business up to what amount. Small, medium and large businesses: concepts and main features

When taxing, they can count on government support in some areas of activity. Last year, the requirements that organizations and individual entrepreneurs must comply with as small and medium-sized businesses changed. The 2017 criteria determining whether an entity belongs to a small business are contained in the updated provisions of the law dated July 24, 2007 No. 209-FZ and Government Decree of the Russian Federation dated April 4, 2016 No. 256 on income limits. In our article we will look at these criteria and how to apply them.

Law 209-FZ: criteria for classification as small enterprises

Individual entrepreneurs, organizations, peasant farms, production and consumer cooperatives can be classified as small and medium-sized enterprises if they meet certain conditions and limits established by Law No. 209-FZ, and their income does not exceed the limits established by Decree of the Government of the Russian Federation No. 265. The system they apply taxation does not affect this status in any way.

The main criteria for a small enterprise are:

• share of participation of other organizations in the capital (does not apply to individual entrepreneurs),
• last year's average number of employees (does not apply to individual entrepreneurs without employees),
• the amount of income for the previous year.

The first criterion for classifying an enterprise as a small business is participation limit- does not apply to the following enterprises:

• JSC whose shares belong to the shares of the innovative sector of the economy,
• organizations that apply in practice the results of intellectual activity, the rights to which belong to their founders - budgetary, educational and scientific institutions,
• enterprises participating in the Skolkovo project,
• organizations whose founders provide state support for innovation activities.

Such criteria for classification as small enterprises, such as the number of employees and income, from 08/01/2016. are defined in a new way:

• instead of the average number of employees, we now need to take into account the average number of employees, which does not include external part-time workers and employees under GPC agreements;
• revenue as an independent criterion for classifying an enterprise as a small business is no longer used - now you need to take into account total amount income of the enterprise: revenue, non-operating income, value of property received free of charge, dividends and other income listed in Art. 250 Tax Code of the Russian Federation. The income indicator is taken from the tax return.

Small business criteria 2017 (table)

What criteria for small businesses does the Federal Tax Service apply in 2017?

The Tax Service created in 2016 single register small businesses, which can be found on the Federal Tax Service website. It is formed on the basis of data from the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs, declarations, reports on average number and other indicators. Tax officials explained how the register will be formed taking into account the new criteria for classifying enterprises as small businesses in their letter dated August 18, 2016 No. 14-2-04/0870.

The category of a small business entity may change if, for 3 years in a row, the threshold values ​​of the income criteria and the number of employees are higher or lower than the established ones. This means that the status of a small business entity will remain, even if the criteria for medium, small and micro enterprises are exceeded within a year or two.

In 2016, small enterprises were recognized as individual entrepreneurs and organizations whose revenue and number of employees did not exceed the limits during 2013-2015. The Federal Tax Service takes into account new criteria for classifying an enterprise as a small enterprise in 2017 when including newly created individual entrepreneurs and organizations in the register, and the first changes in the status of current small enterprises will occur only in 2019.

Small enterprises do not have to confirm their status if they are included in the unified register.

JSC – small enterprise (qualification criteria)

The small business sector may also include Joint-Stock Company, if it meets the requirements of Art. 4 of Law No. 209-FZ. For a joint-stock company, the criterion that determines belonging to a small enterprise is income, as well as the number of employees, corresponding to the same limits as for other organizations (clauses 2 and 3, part 1.1, article 4 of Law No. 209-FZ, Decree of the Government of the Russian Federation dated 04/04/2016 No. 265).

Statutory audit: 2017 criteria for small businesses

Should small businesses undergo mandatory audits? According to the law of December 30, 2008 No. 307-FZ, in particular, the following are subject to mandatory audit (Article 5 of Law No. 307-FZ):

• all joint stock companies,
• an organization whose revenue excluding VAT for the previous reporting year exceeded 400 million rubles, or whose balance sheet assets as of December 31 of the previous year exceeded 60 million rubles.

Small enterprises whose criteria in 2017 correspond to those listed are required to undergo an audit.

Benefits of SMEs

The 2017 criteria, if met, allow you to remain a small business entity for an unlimited time. This status gives individual entrepreneurs and organizations, in particular, the following advantages:

• application of reduced tax rates when using special regimes, if provided for by regional law,
• maintaining simplified accounting, using the cash method, submitting simplified forms of balance sheet and financial results report to the Federal Tax Service (except for small enterprises subject to mandatory audit),
• until December 31, 2018, small businesses are not threatened with scheduled inspections by supervisory authorities: fire inspections, licensing control and others (Article 26.1 of Law No. 294-FZ dated December 26, 2008),
• receiving government subsidies, participating in government projects to support small businesses.

Which came into force on June 30, the share of participation of foreign legal entities, as well as enterprises that are not small and medium-sized, in the authorized capital of small and medium-sized businesses was increased from 25 to 49 percent. The same law establishes that the category of a small or medium-sized enterprise (SME) changes only if the values ​​of revenue and number of employees are above or below the limit values ​​for three (and not two, as before) calendar years.

Let us recall that the criteria for small and medium-sized businesses are given in Article 4 Federal Law dated July 24, 2007 No. 209-FZ (hereinafter referred to as Law No. 209-FZ). Such entities include consumer cooperatives, commercial organizations(except for state unitary enterprises and municipal unitary enterprises), individual entrepreneurs and farms, for which the following conditions are met.

The first condition is the average number of employees

For the previous calendar year, the average number of employees of an organization or individual entrepreneur should not exceed the number limits for each category SME subject:

• from one hundred one to two hundred and fifty people inclusive for medium-sized enterprises;
• up to one hundred people inclusive for small enterprises (among small enterprises, microenterprises are distinguished - up to fifteen people).

The second condition is revenue from the sale of goods (works, services)

The revenue of an organization or individual entrepreneur from sales excluding VAT for the previous calendar year should not exceed 60 million rubles. for microenterprises, 400 million rubles. for small enterprises and 1 billion rubles. for medium-sized enterprises.

Revenue limits are approved by the Government of the Russian Federation. At the same time, the previous version of Article 4 of Law No. 209-FZ obligated to review such values ​​every five years. The commented law excludes the requirement for such frequency.
An important point: previously, in order for an organization or individual entrepreneur to receive or lose the status of an SME, both conditions (average headcount and revenue indicators) must be met or not met for two consecutive calendar years. And according to the new rules, effective from June 30, the category of a SME will change only if the values ​​of revenue and number of employees are above or below the limit values ​​for three consecutive calendar years. That is, if, for example, revenue for 2013-2015. will exceed 400 million rubles, then the organization will cease to be recognized as a small business entity only in 2016.

The third condition (for organizations only) is the share of participation in the authorized capital

Until June 30, small and medium-sized businesses, in general, included organizations whose authorized capital included:

• total share of participation of the state, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations, as well as charitable and other foundations did not exceed 25 percent.
• the share of participation of one or more enterprises that are not small and medium-sized did not exceed 25 percent.

As of June 30, the share size requirements for some organizations have changed. Now, small and medium-sized businesses, in general, include organizations whose authorized capital includes:

• the share of participation of the state, constituent entities of the Russian Federation, municipalities, charitable and other foundations, public and religious organizations in the authorized capital of the organization does not exceed 25 percent;
• the total share of participation of foreign legal entities does not exceed 49 percent;
• the total share of participation of one or more enterprises that are not small and medium-sized does not exceed 49 percent.

Let us remind you that organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting (see “”). In addition, a simplified procedure for cash discipline applies to them (see “”).

In articles 3 and 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in Russian Federation"the concept of small and medium-sized businesses is revealed. These include those that meet certain criteria: consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises) included in the Unified State Register of Legal Entities; individuals entered into the Unified State Register individual entrepreneurs and implementing entrepreneurial activity without forming a legal entity; peasant (farm) farms. What criteria did the legislator establish to determine the category of small and medium-sized businesses?
The first criterion is the composition of the founders of legal entities. Share of the state, foreign founders or public organizations in the authorized capital of small or medium-sized businesses cannot exceed 25%. The exception is investment funds. No more than 25% of shares (shares) may belong to other legal entities that are not small enterprises.
The second criterion is the average number of employees. The small category includes companies with a staff of 16 to 100 people. Organizations with no more than 15 employees are recognized as microenterprises, which also fall into the small category. Firms with 101 to 250 employees are classified as medium-sized.
The average number of employees for a calendar year is determined taking into account all employees, including those working civil contracts or part-time, taking into account the actual time worked by employees of representative offices, branches and other separate divisions.
The third criterion is revenue from the sale of goods, works, services and (or) the book value of assets for the previous calendar year. Revenue is determined in the manner established by the Tax Code of the Russian Federation, excluding VAT. The book value of assets (residual value of fixed assets and intangible assets) is calculated in accordance with accounting legislation. Limit values ​​for these values ​​are established by the Government of the Russian Federation once every five years based on continuous data statistical observations for small and medium-sized businesses. In accordance with Decree of the Government of the Russian Federation dated July 22, 2008 N 556 “On the maximum values ​​of revenue from the sale of goods (work, services) for each category of small and medium-sized businesses” the following values ​​of revenue from the sale of goods (work, services) for the previous year excluding value added tax for the following categories of small and medium-sized businesses:
- microenterprises - 60 million rubles;
- small enterprises - 400 million rubles;
- medium-sized enterprises - 1000 million rubles.

Publication time: 11/10/2009 13:53
Last modified: 08.09.2017 10:17

Belonging to a small business allows enterprises to take advantage of 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 enterprises:

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

Unitary municipal and government agencies. Small businesses have good conditions for growth and development thanks to simplified accounting provisions established at the legislative level. The advantage of small businesses is the ability to attract government subsidies.

At the legislative level, new parameters and criteria were established by Government Decree No. 265 dated April 4, 2016. The innovations came into force on August 1, 2016 and continue to apply in 2019.

Rules for classification as a small business

The law does not oblige enterprises to obtain a certificate of belonging to small businesses. To use benefits, restrictive criteria must be met.

Legal entities To be classified as a small business, they must comply with the requirements for participation in the shares of the founders:

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

The criteria do not apply to individual entrepreneurs due to the lack of entrepreneurs authorized capital and founders. Right to belong to a small business entity may lose starting from the date of changes to the register (if the established participation limits are exceeded).

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

• The annual revenue is 800 million rubles. Income is determined within the 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 is 100 people. The calculation is made according to the rules for determining , established by acts of statistical authorities.

An organization or individual entrepreneur may lose the status of a small enterprise if the indicators that arose 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 status will occur in 2019. When determining limits, data valid in the calendar period is 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.

Procedure for attribution to medium-sized businesses

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

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

Similar to the criteria for determining small enterprises, indicators are taken into account for 3 consecutive years. Enterprises are subject to requirements for the inclusion of shares of other enterprises.

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

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Innovations

In 2016 there were changes for small businesses allowing:

• Expand the number of subjects by increasing the threshold criteria for membership (the procedure has been in effect since July 2015).
• The list of enterprises entitled to belong to small enterprises has been increased (applicable since July 2015).
• Change the procedure for determining the number. The previously used indicator was replaced by the average.
• Exclude an organization or individual entrepreneur from the list of companies inspected by the Federal Tax Service according to the schedule of scheduled inspections.

Tax holidays, subject to application to the Federal Tax Service, are provided for 3 years.

Benefits for small businesses

Legislation established benefits and tax breaks conducting activities.

Small business has the right to:

1. Don't set a limit. When making payments in cash, you can have an unlimited amount of amounts in the cash register and use the funds for any economically justifiable 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. Present financial statements in a limited format. Companies submit balance sheets of forms 1 and 2 and a report on the intended use of funds received (for the period of 2015). The forms are compiled in a simplified form with aggregated indicators.
3. Serve statistical reporting in a simplified form.
4. Maintain day-to-day accounting for limited accounts. The formation of indicators is not subject to PBUs, which are mandatory for recording accounting transactions. If the enterprise belongs to the micro category with less than 15 employees and revenue below 120 million rubles, accounting can be kept in the accounting department in a continuous way without maintaining double entries.
5. Participate in programs provided by banks.

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

Free assistance First of all, enterprises receive:

• Conducting activities in production 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 at the regional or municipal level and submit the necessary documents, the main one of which is.

Regional acts of most subjects provide fringe benefits, for example, regarding or rates when paying a single tax when maintaining.

Tax audits

Since 2016, small businesses have acquired the opportunity to use tax holidays. The company, provided there are no gross violations in previous periods, has the right to exclude itself from the inspection plan. Control over activities will be carried out according to the submitted reports.

Receipt of benefits is carried out by the Federal Tax Service after the small enterprise applies. IN tax authority An application is submitted accompanied by documents confirming the right to be classified as a small business enterprise. For the period 2016–2019, it is planned to abolish non-tax inspections - sanitary control, fire protection and similar. The benefit does not apply to unscheduled inspections.

For information on supporting small and medium-sized businesses in Russia, watch the following video:

A significant percentage of Russian businesses are represented in the category of small private enterprise. This, as many experts believe, is a typical status for innovative types of firms, for start-up entrepreneurs. There is also such a category as medium-sized enterprise. What is the difference? A small business is how many people? What preferences can this status provide in terms of possible measures of state support? Let's consider these and related nuances characteristic of the operation of businesses with the status of SMEs.

Criteria for classification as SMEs

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

What is it? In accordance with the law, these include companies that employ no more than 100 people. The maximum annual revenue of such an enterprise cannot exceed 400 million rubles. Also, the share of owners (legal entities that are not small businesses themselves) can be no more than 25%.

Some experts also note that small and medium-sized enterprises are far from an exhaustive classification of private firms that operate on a small scale. There are other categories of organizations. Such as, for example, micro-enterprises. These include businesses that employ no more than 15 employees.

Criteria for medium-sized enterprises

Let's consider what the criteria are for medium-sized enterprises. There are not many of them. Regarding the standard prescribed in the law, it 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 it matter what type of activity is carried out in the organization? No. The law in this sense does not contain any delimiting norms. Small and medium-sized enterprises are firms that can engage in exactly the same activities, but belong to different classes organizations only because of revenue and the size of their staff. The form of ownership is considered similarly. An LLC is a small enterprise, an individual entrepreneur is the same. - similar. The same rule applies to medium-sized businesses.

Criteria for SMEs: explanations

Above we examined the criteria characterizing such categories as medium and small enterprises. It will also be useful to know some of the 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 examined for classification into one category or another. The limit values ​​of the numbers prescribed in the law are considered inclusive.

Revenue means income from the sale of goods, performance of work or provision of services excluding VAT. In addition, the firm's assets may be added here, taking into account its book value for the calendar year preceding the study.

New business as an SME

But how can a business be classified into one category or another if a newly created organization is being studied? A small enterprise whose criteria are mentioned above cannot be applied due to the lack of statistical facts. As well as those installed for the average. For such cases there is the following norm. If an organization has just been created, then it can be classified as small or medium-sized 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 into the register) did not exceed the corresponding limits values. That is, if a company was created in January, and until August its turnover did not exceed 400 million, and the number of employees is 100 people, then we know the criteria.

Nuances of frame counting

Another important nuance regarding counting 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 agreements, as well as part-time work. That is, the concept of "staff" in in this case is not tied to the legal aspect of registration 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 - is not important to the legislator.

By the way, the law has a rule according to which contract contracts can be equated to full-fledged employment agreements. For example, if a person works as a contractor under a civil contract, but every day he goes to the office of the customer company as if it were his own work, follows the schedule and coordinates, say, going on vacation with the management of the organization, then Rostrudnadzor may oblige the company to enter into a contract with such full partner labor contract according to TK.

Why does my company need SME status?

Above, we defined the criteria by which a company can be classified as a small or medium-sized enterprise. The parameters in question are defined at the legislative level. That is, it is likely that the belonging of firms to one category or another is important from the point of view of certain prospects. Strictly speaking, what is the practical benefit of a company having the status of a “small enterprise”? Does this provide any privileges? Yes it is.

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

Types of SME support

The state policy of the Russian Federation implies a number of benefits if the business is conducted in such a format as a small business enterprise. These are measures such as:

• preferential tax regimes (we will look at which ones later);
• simplified standards regarding tax and accounting, statistical type of reporting;
• benefits relating to the procedure for settlements in the field of privatized property;
• assigning a special role to small businesses in the field of government procurement;
• assistance in protecting the rights and interests of entrepreneurs when interacting with supervisory authorities;
• financial support for businesses;
• assistance to businesses in infrastructure development;
• other measures to make it easier for SMEs to do business.

Who will receive support?

Relevant 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 mineral resources, in others - to metallurgical companies. In a number of Russian cities there are funds whose activities are concentrated 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 classified as small and medium-sized can be provided by both state and municipal authorities, as well as various types of organizations and funds that are assigned such a role. For example, if the business is small innovative enterprise, this can become a factor in successful attraction with the assistance of funds with predominantly government participation.

Main problems in the field of small and medium-sized businesses

Actually, for what reasons do businesses need governmental support? Is it really possible that a successful, albeit small, enterprise is an organization that involves some kind of subsidization of its activities? What are the main problems specific to SMEs in Russia?

Experts believe that one of the most typical difficulties is the 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 government funds- Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund for employees. Regarding the second difficulty noted, we are talking about the low availability of cheap loans. The rates set by most Russian banks are unaffordable for many entrepreneurs.

Another difficulty for Russian businessmen- low availability of land resources and real estate. Many entrepreneurs, as experts find out, have 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, as experts note, should generally be interested in the development of small businesses in Russia. And therefore, various types of SME support programs must take into account the need to solve current problems, about which we are talking. In some areas of activity, analysts believe, there are results.

Preferential taxation

First of all, this concerns the very tax burden. In particular, SMEs can take advantage of preferential tax systems - simplified tax system, UTII or patents. Each of these regimes in most cases guarantees a much smaller amount of contributions to the treasury, if we compare the figures with common system. Moreover, some categories of individual entrepreneurs have the right to reduce taxes by the amount of contributions paid to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund. And in this case, for many individual entrepreneurs, the corresponding load is reduced to a minimum. By the way, here we can talk about relaxations regarding tax and accounting statements. All that many individual entrepreneurs are required to submit to the Federal Tax Service is an annual declaration. The legislator does not impose requirements on them to maintain complex accounting documentation.

Loans and grants

With loans, of course, it is more difficult. Even those banks in which the state owns a predominant stake in shares offer loans on terms that are far from desirable. Many businesses are forced to take out loans abroad, creating 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 financial support businesses through state and municipal grants. However, it is premature to say that they work on a systematic basis, analysts say. Moreover, experts believe that the amounts that appear in the relevant support programs will hardly help businesses achieve significant results.

Venture aspect

At the same time, many analysts believe that businesses in Russia have the opportunity to attract financing not from banks, but from investors. The criterion in this case is quite simple: the main thing is that the business idea matches the ambitions of the entrepreneur and makes a profit. All an investor needs is a higher than average bank interest rate. So that it makes sense to invest in 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 be happy to invest his money in it. On conditions that probably no commercial bank will be able to offer. A small enterprise is an attractive investment object for many investors.

SMEs and HR aspect

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

At the same time, some experts believe that business itself should make efforts to improve the overall climate in the business environment. Take the same personnel problem: many enterprises, analysts say, are increasing production volumes, but at the same time are not creating new vacancies. New jobs are not appearing, especially those that require the involvement of qualified specialists. Largely for this reason, schoolchildren do not choose manufacturing 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.