Small business support in France. The French experience. Testing and implementation of research results

<1>The research was carried out with the support of the Ministry of Education and Science Russian Federation, agreement 14.В37.21.1019 dated September 7, 2012

A. Bagova, student of the Moscow State Law University named after O.E. Kutafina<2>.

<2>Scientific consultants - Doctor of Law, prof. I.V. Ershova, Ph.D. in Law, Assoc. A.A. Spector.

Support for small and medium-sized businesses in foreign countries is of great importance, as it is the basis for the stable development of the economy in these countries. The development of small and medium-sized businesses in foreign countries is progressing at a faster pace than in Russia. Today, in the most developed foreign countries, small and medium-sized businesses account for about 70 - 90% of the total number of enterprises, for example, in countries European Union about half of the working population is employed in small enterprises.

The experience of developing small and medium-sized businesses in foreign countries has shown that this entity plays a huge role in the formation of the country's economy, creating competition in the market and stimulating large enterprises introduce new technologies, innovative developments and in other ways improve the quality of production. The small and medium-sized business sector is distinguished by increased dynamism, flexibility, innovative activity, the ability to quickly create new industries and generate new jobs. Therefore, states strive to increase the level of competitiveness of small and medium-sized enterprises, improve conditions for entrepreneurial activity and support small and medium-sized businesses at the state level.

Material support for small businesses includes financial, credit, property and resource assistance to enterprises. The core of such assistance, according to foreign experience, is financial support. It is financial transactions in favor of small businesses that allow coordinating the efforts of banks, large enterprises and government agencies to help small businesses. In advanced economies, government agencies rarely come into direct contact with small businesses. Their job is to support and stimulate those market structures that are directly related to small businesses. So, in Germany there are programs that stimulate the development of small business by providing it with the opportunity to accumulate the funds necessary for this, as well as providing long-term loans on benign terms for 20 years, and the first two years - without interest, and the return of money - only after 10 years. In France and Italy, special banks have been created to finance small businesses, which provide loans for equipment purchases, provide loans on favorable terms, etc. In Spain, under the Ministry of Industry and Energy, a special organization has been created that oversees state support for small and medium-sized businesses.

The increased role of small business has forced most EU countries to recognize the need to develop a special policy, the main objectives of which are: the development of the international competitiveness of national small enterprises; creation of new jobs, economic growth of small enterprises; attracting foreign investment; innovative activity; transfer (transfer) of technologies<3>.

<3>Eliseva T.F., Senashov S.I., Kuimov V.V. Support for small businesses in the European Union // URL: http://e-negotiant.ru/organization-torgovli/50-organization-torgovli/240-support-small-business.html.

Basically, the policy and system for supporting small businesses in the EU member states are determined by the federal authorities, and specific measures are implemented at the regional level. As a rule, ministries of economy and / or ministries of industry and trade in EU countries deal with small and medium-sized businesses. Germany and the Netherlands, for example, have small and medium-sized businesses in the Ministry of Economy. In France, a corresponding department has been established in the Ministry of Industry<4>.

<4>See: Eliseva T.F., Senashov S.I., Kuimov V.V. Support for small businesses in the European Union // URL: http://e-negotiant.ru/organization-torgovli/50-organization-torgovli/240-support-small-business.html.

France

For France, supporting small and medium-sized businesses is one of the main tasks of the government. It, together with the ministries, is developing assistance programs, thereby stimulating small and medium-sized enterprises to improve production, introduce innovations, and create new jobs. The effectiveness of this policy is confirmed by the results achieved, namely, more than half of the total employed population is involved in small business in France.

Small business in France has developed largely thanks to large companies. Literally twenty years ago, small businesses could operate on outdated equipment. Now the situation has qualitatively changed due to the fact that it is not profitable for giants to produce everything on their own and they attract small enterprises to produce individual elements for production. Small businesses act as contractors or subcontractors, providing large companies with component materials, carrying out repair work, and some technical services. In turn, large companies help small ones by transferring technologies, innovations, raw materials, materials and so on. This tandem has qualitatively improved the state of small and medium-sized businesses in the French market.

Also, small businesses are actively involved in the service sector. Cafes, tobacco shops, small shops and eateries are widespread. There are combined enterprises, such as a cafe and a tobacco shop, usually owned by the same owner.

All this shows that today small and medium-sized enterprises feel more and more stable in the market. But it is difficult for them to compete with large enterprises, to develop against their background. In this regard, support is needed at the state level as well.

French public policy, jointly financed from the state budget, the EU budget and private sources, in the field of promoting small and medium-sized enterprises is consistent with the regions and aims to: create and grow new small and medium-sized enterprises; economic development of regions and increase in employment of the population, stimulation of innovation; improving the system of providing services for business development of small and medium-sized enterprises to increase their competitiveness.

The state policy of stimulating small business includes the provision of tax incentives, the creation of business incubators, the minimization of bureaucratic procedures, and the provision of an accessible system of training and advanced training for entrepreneurs. Work in France guarantee funds who help start-up entrepreneurs find funding sources. French tax law provides for the application of a simplified taxation regime for small businesses. For example, newly created small businesses are exempt from tax for two years. joint stock companies and from local taxes. Entrepreneurs pay at a reduced rate of income tax and tax on the invested part of the profit. Entrepreneurs who decide to open their business in subsidized regions are eligible for benefits, up to exemption from payments to social security funds. Small innovative enterprises during the first two years of operation are completely exempt from income tax and only from the sixth year of existence they pay this tax in full.<5>.

<5>International practice: French entrepreneurs strive for unification, in France it is difficult to achieve something from the state alone // Opora-credit. Everything about small business finance. URL: http://www.ccifr.ru/uploaded/100125_1.pdf.

An important role in supporting small businesses is played by state organization OSEO, which in 2005 united the French national innovation agency ANVAR, the Small and Medium Business Development Bank BDPME and the French capital insurance company Sofaris. Since France is a member of the World Trade Organization, the French state cannot provide support to small enterprises in the form of direct subsidies and is forced to resort to indirect methods. For these purposes, two organizations were created: OSEO and Coface. OSEO's mission is to provide assistance and financial support to small and medium-sized enterprises. By sharing the risk, the company makes it easier for SMEs to access finance through partnerships with banks and investors. The main areas of OSEO's activities are: support and financing of innovation, technology transfer and development of innovative projects with real prospects, guaranteeing, financing investments in technology and the work cycle along with banks. OSEO operates in three areas: supporting innovation; investment and operating cycle financing (in conjunction with banking institutions; bank financing guarantees<6>.

<6>Malyugina A.A. The experience of state support for small and medium-sized businesses in France: Author's abstract. dis. ... Ph.D. M., 2012.

Through its regional network, OSEO covers all regions of France. The organization also acts as a guarantor-surety for loans issued to small and medium-sized enterprises by partner banks. Banks in this case also bear certain risks for the loan provided, since the guarantee covers only part of it - about 40%. The guarantee can be up to 70% of the loan amount, if we are talking about the most risky stage in the life of a small business - the moment of its creation. The system of state support for SMEs has been effectively working in France for 25 years, bringing the state income in the form of taxes for prosperous small businesses and the growing number of jobs they provide.<7>.

<7>

The main company guaranteeing export risks in France is Coface (Compagnie francaise d "assurance pour le commerce exterieur - French company for guarantees for international trade), established in 1946. Coface deals mainly with credit insurance, which warns and covers non-payment of any exporting enterprises (small and medium-sized)<8>.

<8>Malyugina A.A. Decree. op.

Promotion and creation of enterprises and prevention of their bankruptcy is one of the key areas of cooperation between the state and business. This is the responsibility of a special agency, the National Agency for Enterprise Creation (AHCE), which not only assists future private entrepreneurs, but also seeks options for buying up businesses in the event of a threat of bankruptcy.

Also government aid when creating enterprises, they are provided by the bodies of the ministries for the development of territories, chambers of commerce and industry, elected bodies local government- regional and general councils, as well as private foundations created by large corporations, which, in turn, receive targeted tax incentives.

The leading organization for lobbying the business community is the Movement of French Entrepreneurs. Small business owners are quite tough and decisive in defending their rights in dialogue with the state, especially when it comes to taxes and contributions to all kinds of funds.<9>.

<9>URL: http://bizhelp.damu.kz/articles/?ID=20130.

Amid the global financial crisis, French President Nicolas Sarkozy announced the creation of a fund worth 2 billion euros, the funds of which will be directed to investments and loans to small and medium-sized businesses. It also provided for a reduction in the social tax rate for small and medium-sized enterprises and a number of other tax breaks.<10>.

<10>Small business in French // URL: http://www.openbusiness.ru/html_euro/france_open11.htm.

The state is especially loyal to those who decided to open their own business in economically depressed areas. Discounts and cancellations of payments to social security funds (health care, pension fund, fund for large families, unemployed benefit fund) apply to such entrepreneurs.

In some cases, entrepreneurs are paid lifting fees. For the unemployed who decide to create own business, its own support system has been developed. They are exempt from taxes not for two, but for three years and for a year from mandatory social payments to the social insurance funds. The unemployed who have become entrepreneurs are given special books, with tear-off checks from which they can pay for consultations on management, jurisprudence, accounting, etc. Almost all small business owners can count on receiving soft loans, loans and subsidies.

To support small and medium-sized enterprises in France, for example, on the initiative of the Ministry of Economy and Finance, the French society for capital insurance against risk "Sopharis" was created, which takes on guarantees-sureties for loans to medium and small enterprises issued by banks. If financial condition the company instills confidence in this society, then it gives the bank a guarantee for 50 - 60% of the capital risk; if the company, which took out a loan secured by the "Sopharis" guarantee, went bankrupt and was not able to return the amount received, then half or 60% of this amount is repaid by this insurance company from its own funds, which are formed on a joint-stock basis with the participation of a private and, mainly, state (over 1 billion francs) capital<11>.

<11>A. V. Kalinin Analysis of the development and state of small and medium-sized businesses in the world // Economics, Entrepreneurship and Law. 2011. N 4.S. 3 // http://epp.enjournal.net/article/313/.

Germany

Small business in Germany has a very important economic significance, its own specifics and development history. In particular, even in the era of the birth of capitalism, with the appearance of the first large entrepreneurs, chambers of commerce and industry began to be created, which were the first associations and unions for cooperation in the development of production and trade. In modern history, chambers of commerce and industry have developed to the level of state bodies, and now every entrepreneur is obliged to become a member of the chamber. Not a single legal act in Germany concerning small business is complete without the approval, agreement and approval of the chambers of commerce and industry. The Association of German Chambers of Commerce and Industry unites all chambers and represents the interests of entrepreneurs at the federal level. The main task of this association is cooperation, close work with representatives of the chambers of commerce and industry of the European Union countries. Together, all the associations form the Union of Chambers of Commerce and Industry of the European Community. At the moment, the chambers of commerce and industry of Germany are involved in the formation of budgets of all levels, the development of construction and industry, the preparation of bills relating to the regulation of small businesses. Chambers of commerce and industry have a great influence on all aspects of society, participating in the meeting local authorities self-government, making the most important socio-economic decisions in the development of the country. This is a whole infrastructure in which both media representatives and consulting services participate. The main priority task of the chambers is to provide all kinds of support and assistance to small businesses in Germany.

According to experts, of all European countries, the most effective programs of state support for small and medium-sized businesses operate in Germany. Today, there are about 3.3 million small and medium-sized enterprises operating there, creating up to 57% of added value in the private sector and attracting 46% of investments.<12>.

<12>Davydova R.T. Development of small business in the context of reforming the country's industrial complex in new economic conditions(on the example of Moscow): Monograph. M .: NIA-Priroda, 2003.

Small business in Germany is one of the most actively developing sectors of the economy, which is supported at all levels of the branches of government. Small business development programs in Germany, as well as in a number of developed countries, provide for priority support, primarily, of knowledge-intensive industries. Concessional lending to small businesses from government funding bodies includes the following areas: lending to small and medium-sized enterprises focused on innovative activities; lending to projects aimed at preserving and improving a favorable environmental situation related to environmental protection; lending to small businesses involved in the development of backward economic regions of Germany; lending to enterprises engaged in construction and solving housing problems; project financing of enterprises engaged in certain industries, most in need of a radical modernization of production.

The government body supporting small and medium-sized businesses in Germany is the Directorate for Small and Medium-Sized Businesses, Crafts, Services and Liberal Professions. Among his programs - "Concept for the development of scientific and technical policy in relation to small and medium-sized enterprises" and "Stimulating savings for starting a business." The first program provides funding for small and medium-sized businesses, and the second facilitates the launch of start-ups. The implementation of these programs is supervised by a special state body - the Credit Council for Recovery<13>... A special government agency, the Recovery Credit Council, which reports directly to the federal government, is called upon to oversee the implementation of the above programs and provide mechanisms for their implementation. As part of the implementation of federal programs, loans are provided for businesses on preferential terms. These conditions provide for a low interest rate (5 - 8%) and long loan terms (5 - 15 years)<14>.

<13>Gorkaeva O. State support for the smallest. Ed. house Kommersant. Business Guide (Financing of Small and Medium Business). Appendix. 2012. N 7 (138). 10.04.2012. URL: http://www.kommersant.ru/doc/1906270/print.
<14>In the same place.

In July 2006, the German government adopted a program to support small and medium-sized businesses (Mittelstandsinitiative), which includes the following areas (adjusted for January 2010): a) expanding financial opportunities, creating a credit intermediary; b) mobilizing venture capital for innovation; c) development of an entrepreneurial culture and business continuity; d) strengthening the innovation component; e) support for start-up entrepreneurs, modernization vocational education and the formation personnel reserve; f) enhanced support in foreign markets; g) reforming the tax system for small and medium-sized businesses, creating additional conditions development; h) elimination of bureaucratic restrictions.

In Germany, the state bank KfW Mittelstandsbank has launched programs to provide lending to small and medium-sized businesses on behalf of the federal government. For long-term financing of market research of goods and services and the design of new types of services, products and production processes, as well as for the development of this market by small and medium-sized enterprises in Germany, the State Bank for Reconstruction and Economic Development KfW provides them with loans under the ERP-Innovationsprogramm program on favorable terms and interest. The program is intended for those enterprises that have been on the market for more than two years. At the same time, for small businesses (according to the EU KMU-Definition criteria), especially favorable interest rates on loans are additionally offered. Through this financing program, KfW Bank provides assistance for the implementation of research, design and innovation projects (subprogram 1) or assistance for investment and securing employment, as well as for the provision of consulting services (subprogram 2), in accordance with Art. 15 and 26 of the European Community Regulation N 800/2008 of the European Commission (Allgemeine Gruppenfreistellungs-verordnung), published in the EU Service Gazette N L214 / 3 of 09.08.2008. This obliges KfW Bank and applicants to comply with the specific legal conditions for their projects.<15>.

<15>Small business in Germany // URL: http://www.kreditbusiness.ru/germany.html.

Federal ministry economy and technology July 1, 2008 announced the start of the implementation of the Central Innovation Program for Small and Medium Enterprises (Zentrales Innovationsprogramm Mittelstand, ZIM), designed for the period until the end of 2013.<16>... Within its framework, small and medium-sized enterprises will be supported in the implementation of innovative projects by creating sectoral networks of enterprises and scientific organizations for the purpose of their successful cooperation, as well as state support for individual innovative projects.

<16>Federal Ministry of Economics and Technology. Financing program for small and medium-sized enterprises in Germany // Archive of the printing industry / EXRUS.eu. N 692.

In conclusion, we note the following. In European countries, small and medium-sized businesses are gaining great importance, where they are represented by a set of numerous small and medium-sized enterprises. Small businesses provide 2/3 of the growth of new jobs, which has significantly reduced unemployment in these countries. Small enterprises are effective not only in the consumer sphere, but also as manufacturers of individual units and small mechanisms and their elements necessary for the production of final products, the release of which is unprofitable for large enterprises. All this justifies the need for an integrated approach to determining the place and role of small enterprises in the economy of society.

Usenkov I.A. Legal regulation and state support of small business in France // Concept. - 2018. - No. 7 (July). - 0.3 p. L. - URL: http://e-kon-cept.ru/2018/183035.htm.

ART 183035 DOI 10.24422 / МС1Т0.2018.7.14930 UDC 34.05

Usenkov Ivan Alekseevich,

undergraduate FGBOU VO "Volgograd State University", Volgograd [email protected]

Legal regulation and state support of small business

in France

Annotation. The article discusses some of the features of regulation and state support of small business in the French Republic. The key aspects that determine the success of the development of small and medium-sized businesses in France are highlighted. The most significant of them are considered in more detail. Key words: small business, lending, credit intermediary, taxation, innovative entrepreneurship.

Section: (03) philosophy; sociology; political science; jurisprudence; science of science.

The French Republic is a state with a very strong democratic tradition and deep respect for legal institutions. France belongs to the Romano-Germanic legal family, being one of the most prominent representatives of the group of Roman (Romanesque) law. The French economy organically combines both industrial development and Agriculture, thanks to which the country is one of the world leaders in terms of GDP. In addition, the French Republic is a state in which the consolidation of its secular character in the main normative acts of the country is not an empty phrase, the majority of the population does not consider itself to be any religion, the remaining share is dominated by Catholicism.

Small business plays a vital role for the French economy, but let us make a reservation that, despite the similarity of some institutions to Russian ones, the differences in regulation and support are so significant that it is necessary to understand not only the essence of the existing institutions themselves, but also the reasons and conditions for their emergence.

Small and medium-sized enterprises in France today account for 99% of the total, provide more than 50% of the country's GDP, and are also widely involved in the activities of large companies, which subcontract a fairly large number of their own tasks to small businesses.

At the same time, we will immediately make a reservation that it is not typical for French legislation to adopt separate laws for specific subsectors or institutions, most of the aspects of state support we have studied are reflected in codified acts (civil, tax codes, intellectual property codes). Direct support for small businesses is generally non-governmental, which means that regulations in this area are absent.

In our opinion, it is worth highlighting several key areas of regulation and government support for small businesses in France:

1. Direct government assistance to the development of small businesses.

2. Support for innovative small business.

3. Protection of the rights of entrepreneurs, including protection from unfair competition.

4. Stimulating small businesses with special tax regimes.

Over the past decades, government regulation of the studied segment has made it possible to change the role of small enterprises from an institution that allowed

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solve the problem of unemployment, for a highly efficient and innovative sector of the economy. In many ways, this became possible due to the fact that the French government ensured a systematic transition from state support to small businesses to creating a favorable environment for its functioning, as well as providing assistance not only in the creation of an enterprise, but also in its development.

The Ministry of Economy, Finance and Industry, represented by the Department of Trade, Crafts and Service Enterprises, which is part of it, is the main state structure that develops directions and implements specific measures to support small businesses.

Wherein state structures work closely with other partners and agents. In addition, the membership of the French Republic in the WTO makes it impossible to directly subsidize small businesses, in connection with which such organizations as OSEO and Coface were created.

The first of them, created in 2005 and left without an official decoding, is a state-owned, providing support for innovation, financing investments and guaranteeing financing from banks to small enterprises. Thus, it shares the risks of bank loans with small businesses, guaranteeing a return of 40 to 70% of bank financing.

At the same time, opinions on OSEO's activities are rather ambiguous. Despite the fact that by its existence it ensures the provision of loans to small enterprises from banks, which otherwise would most likely be unavailable, a large number of entrepreneurs consider themselves deceived by this structure. However, the point here is not that OSEO really deceives entrepreneurs, but rather the complexity and not always high transparency of the guarantees provided and the distribution of risks, in connection with which many entrepreneurs who took out loans during the economic recovery and hoped for OSEO as a panacea for the possible crisis, in a recession, the economy went bankrupt and went bankrupt.

Coface (French company for guarantees for international trade, 1946) was created as an organization that should solve the existing problem of French small enterprises entering the world market. The main instrument used by Coface is credit insurance, which is designed to cover the debts and non-payments of French companies in the international market, although in general the toolkit is much wider. However, as in the case discussed above, an obstacle for small and medium-sized enterprises to use all the possibilities of interaction with Coface is the complexity and confusion of the mechanisms, especially in the absence of specialists at the enterprise who are familiar with their subtleties.

The second area of government support for small businesses in France is to support the development of innovation. Despite the fact that France's position in the field of innovation is not critical (although the state is not a European leader in this area, it retains its position right after the group of leaders), since the beginning of the 21st century. the authorities are concerned with the problem of introducing innovations, including in the activities of small and medium-sized enterprises.

In 2004, the status of the Young innovative enterprise... Observing a number of the following criteria:

1) classification as small or medium-sized enterprises;

2) existence for no more than 8 years;

3) more than 15% of research expenditures in the total mass of expenditures;

4) affiliation individuals more than 50%;

5) be a newly established enterprise,

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Usenkov I. A. Legal regulation and state support of small business in France // Scientific-methodical electronic journal "Concept". - 2018. - No. 7 (July). - 0.3 p. L. - URL: http://e-kon-cept.ru/2018/183035.htm.

the enterprise acquires this status and the ability to reduce taxes and contributions to various funds from positions requiring high qualifications (engineers, researchers and others). The resulting savings are on average about 10% of the wage bill.

In 2008, the Law on Economic Modernization was adopted, which adopted the experience of regulating innovative entrepreneurship in the United States. It allows innovative entrepreneurs to pay tax only as an individual, avoiding double taxation, and also provides direct access to public procurement, allowing innovative small and medium-sized businesses to receive purchases from government agencies up to 15% of their research and development budget.

The research tax credit was introduced into French legislation back in 1983, but its application reached its peak in 2011, when the Budget Law approved the possibility of financing with its help up to 40% of the expenses of small and medium-sized enterprises. In addition, it was established that the company has the right to deduct its amount from the tax base of income tax.

These measures allowed France to make a qualitative breakthrough in high technology production, small and medium-sized enterprises are actively hiring highly qualified specialists and investing in latest developments... In the current decade, the French Republic has become competitive with the United States in terms of research and development work, and a number of Silicon Valley enterprises prefer to invest in hiring French rather than domestic engineers. In such a situation, the formation of France as a leading European country in the field of innovation is only a matter of time, but most of all it is a matter of respect that this result was achieved not by directing state funding to specific large enterprises, but by the consistent implementation of political will aimed at developing innovation in small business.

Small business, which quickly adapts to the changing conditions of reality, is most vulnerable to pressure from both other market participants and the state. In order to protect entrepreneurs in France, a rather ramified system of protection of their rights has been created. So, since 1997, in addition to protection in courts in France, opportunities have appeared to protect the rights of small businesses in administrative bodies, which allow:

1) fight bureaucracy;

2) regulate the market in order to protect citizens;

3) perform information and communication functions;

4) carry out the prevention of violations.

Such bodies are the Superior Council of Agence France-Presse, the Competition Council, the Banking Commission, many other commissions: for the control of insurance, consumer safety and others, as well as the position of a credit intermediary.

The latter institution is extremely successful and significant for the French economy in general, and in particular for small businesses. The functions of a credit intermediary are to monitor compliance with banks' agreements with the state in terms of their compliance with their obligations to lend a business, help develop options for an enterprise to respond to a loan refusal, and contact the government about the most serious unresolved problems.

Statistics show that in two-thirds of cases, a company that contacts an intermediary finds financing after refusal. At the same time, 90% of enterprises successfully interacting with the intermediary were eventually able to overcome the crisis,

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while those who, even after contacting him, could not get funding, went bankrupt within a year.

The success of the institution of mediation is usually associated with the following factors:

1) the professionalism of specialists, since these positions are usually selected by those who already have experience in various departments, are familiar with the banking community, the principles of credit institutions and the problems of small businesses;

2) guarantees provided by OSEO, allowing intermediaries to conduct their activities not from the position of petitioners, but from a position of strength;

3) public understanding of the importance of this institution, initial hostility towards it on the part of banks and distrust of society have been replaced by respect for the competence and rationality of the actions of intermediaries.

The last significant aspect of regulating and supporting small businesses in France is taxation. Small businesses with a turnover of up to 80,000 euros per year are exempt from VAT. Companies with a turnover of up to 231,000 euros per year can switch to a simplified taxation regime, in which only balance sheets, profit and loss statements are submitted. The corporate tax in France is progressive. Enterprises with an annual profit of up to 38,120 euros are taxed at a rate of 15%, if the profit exceeds the specified amount, the rate may increase to 33.3%. At the same time, enterprises first established in depressed regions are exempt from this tax in the first two years of their existence.

Also for individual entrepreneurs and partners of the partnership, subject to a number of conditions (attribution to certain types of business, restriction on annual income), there is a micro-enterprise regime, using which an enterprise can calculate income tax according to a simplified scheme: 71% of revenue, and at the same time not pay other taxes.

Based on the results of this study, it can be concluded that the key factor in the development of small business is the interest of the state in its formation as one of the key segments of the economy, its driving force. Despite the aforementioned tendency of the transition from the support of the French state to small and medium-sized enterprises to the creation of a favorable environment for their formation and development, a large number of administrative resources (for example, the extremely successful institution of "credit intermediary"), organizations that directly support small business , legislation on unfair competition has been developed in detail, tax incentives have been established.

In such conditions, small business in the French Republic has not only a stable present, but also bright future prospects, catching up with the leading European countries in the development of small business and innovative entrepreneurship. A key institution that has proven itself extremely effectively in France is the institution of a credit intermediary. And yet, despite all its attractiveness, one should warn against reckless implementation of this institution into Russian legislation. Its successful existence in the French Republic is due to a number of historical and social factors that are unlikely to be accurately replicated in the Russian Federation. The status of credit intermediaries is also unique: in fact, not being civil servants and not having authority, they, with the support of non-governmental organizations, have the opportunity to talk from a position of equal (and sometimes from a position of strength) even with the largest banking organizations. Reproduction of the institution of a credit intermediary in Russian realities may face a number of obstacles (from the banal mistrust on the part of entrepreneurs to the uncertainty of status and authority).

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1. Malyugina A. A. Experience of state support of small and medium business in France: dis. ... Cand. econom. sciences. - M., 2012 .-- S. 130.

2. Malyugina AA Experience of support of small and medium-sized innovative enterprises in France // Banking services. - 2011. - No. 4. - P. 24.

3. Anisimova Yu. M. Entrepreneurship in Russia and France. Issues of the effectiveness of protection of their rights // Bulletin of magistracy. - 2016. - No. 5-4 (56). - S. 127.

4. Yepinina VS Foreign experience of state support of small business // Borders of knowledge. - 2016. - No. 4 (47). - S. 5.

5. Danilkevich MA Small business: criteria and tax benefits // Academy of the budget and treasury of the Ministry of Finance of Russia. Financial journal. - 2010. - No. 4. - P. 124.

Graduate Student, Volgograd State University, Volgograd

[email protected]

Legal regulation and state support of small business in France

Abstract. The article deals with some peculiarities of regulation and state support of small business in French

Republic. The key aspects that determine the success of small and medium-sized enterprises in France are

highlighted. The most significant of them are considered in more detail.

Key words: small business, crediting, credit intermediary, taxation, innovative business.

1. Malyugina, A. A. (2012). Opyt gosudarstvennoj podderzhki malogo i srednego biznesa vo Francii: dis .... kand. ehkon. nauk, Moscow, p. 130 (in Russian).

2. Malyugina, A. A. (2011). "Opyt podderzhki malyh i srednih innovacionnyh predpriyatij po Francii", Bankov-skie uslugi, no. 4, p. 24 (in Russian).

3. Anisimova, Yu. M. (2016). "Predprinimatel" stvo v Rossii i Francii. Voprosy ehffektivnosti zashchity ih prav ", Vestnik magistratury, no. 5-4 (56), p. 127 (in Russian).

4. Epinina, V. S. (2016). "Zarubezhnyj opyt gosudarstvennoj podderzhki malogo predprinimatel" stva ", Grani poznaniya, no. 4 (47), p. 5 (in Russian).

5. Danil "kevich, M. A. (2010)." Malyj biznes: kriterii i nalogovye l "goty", Akademiya byudzheta ikaznachejstva Minfina Rossii. Finansovyj zhurnal, no. 4, p. 124 (in Russian).

Utemov V.V., candidate of pedagogical sciences; Gorev P. M., candidate of pedagogical sciences, editor-in-chief of the journal "Concept"

Received a positive review 05/2/18 Received a positive review 05/21/18

Accepted for publication 05/21/18 Published Published 07/29/18

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Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution

higher professional education

"STATE UNIVERSITY OF MANAGEMENT"

Institute of Management in Industry, Energy and Construction

Department of Innovation Management in the Real Sector of the Economy

ESSAY

by discipline: Infrastructure of small innovative business

on the topic: Support for small innovative businesses in France

Moscow - 2014

Introduction

In foreign countries, support for small businesses by the state is one of the most important functions, since small businesses generate a significant share of tax revenues to the budget, support the creation of a significant part of jobs. At the same time, in developed countries, the state sets its task not to support small businesses at any cost or to transfer them financial, material and other resources, but to create legal, economic and organizational conditions for their functioning in a highly competitive market environment. ...

Small and medium-sized enterprises are becoming a particularly important key link in the structure of the social reproduction process, without which it is unrealistic to ensure the successful socio-economic development of society and the growth of production efficiency. The development of small business meets the global trends towards the formation of a flexible mixed economy, combining different forms of ownership and an adequate economic model, in which the synthesis of competitive and market mechanisms and state regulation of large, medium and small-scale production is realized.

Over the past decades, it is clearly seen that small business is actively being introduced into the innovation process. In addition, small business contributes to the formation of the middle class, which constitutes a significant part of the economically active population in the world economic system. It is with the development of the functions of small and medium-sized businesses that its role in the economy of leading Western countries is growing.

Since it is the innovative economy, the core of which is made up of competitive small and medium-sized businesses, that ensures economic development and a worthy representation of the country on world markets, in developed countries Special attention is given to a support infrastructure that should be able to provide qualified assistance to all those enterprises that can successfully innovate and operate in international markets.

Entrepreneurship in France

For example, in France, where small-scale production historically occupies the most important place in the economic system, and the support infrastructure was formed in the course of their development and changed following their needs, the role of the state is high, which traditionally plays a large role in the country's economy and its regulation.

As one of the most progressive countries in the European Union, France is in the process of economic development has developed many means and methods of creating legal, economic, financial and organizational conditions for the successful functioning of small businesses in a highly competitive market environment. The infrastructure to support this sector of the economy has been built in France for decades and has many strengths.

In France, about half of the businesses are small businesses. All in all, there are currently more than 3 million small businesses in the country. Small businesses in France are characterized by strong ties with large companies. Once upon a time, divisions were separated from diversified firms, which were transformed into subsidiaries or independent small businesses. Now, many small companies continue to group themselves around large ones as subcontractors: suppliers of components, technical, and repair services.

The association of French enterprises MEDEF (Mouvement des Entreprises de France) was created in 1998 in order to protect the interests of enterprises at the national level in various industries, trade and services. MEDEF is currently the most influential business organization in France. It includes, among other things, the General Confederation of Small and Medium Enterprises of France CGPME, which, in turn, includes 820 thousand entrepreneurs. A separate division of MEDEF - MEDEF International coordinates, represents and promotes the interests of French entrepreneurs in foreign markets. Since 2005, MEDEF has been led by Laurence Parisot, who is ranked among the most powerful women in France.

An important role in supporting small businesses is played by the state organization OSEO, which in 2005 united the French National Innovation Agency ANVAR, the Small and Medium Business Development Bank BDPME and the French Capital Insurance Society Sofaris. OSEO finances small innovative projects... The organization also acts as a guarantor-surety for loans issued to small and medium-sized enterprises by partner banks. Banks in this case also bear certain risks for the loan provided, since the guarantee covers only part of it - about 40%. The guarantee can reach 70% of the loan amount, if we are talking about a very risky stage in the life of a small business - the moment of its creation. The system of state support has been working effectively in France for 25 years, bringing the state income in the form of taxes from prosperous small businesses and the growing number of jobs they provide.

Also in France, the Association for the Promotion of Industry Development (APRODI), created under the Ministry of Industry and Trade, has a special significant role in supporting and training employees of small businesses. At the same time, the state tries to cover all the costs of training related to personnel training. There is also a special card index where small business representatives can apply and enlist the support of a found partner.

As small businesses play a particularly key role in creating new jobs, supporting small businesses is one of the priorities of the French Government. The state policy of stimulating small business includes the provision of tax incentives, a loan guarantee system, the creation of business incubators, the minimization of bureaucratic procedures, and the provision of an accessible system of training and advanced training for entrepreneurs.

French tax law provides for the application of a simplified and imputed tax regime for small businesses. Small businesses with legal personality and owned by individuals pay income tax at a rate of 19%, as opposed to the standard rate of 33%. These enterprises pay VAT, but not monthly, like others, but quarterly. Newly created small businesses are exempt from joint stock company tax and local taxes for 2 years. Entrepreneurs pay at a reduced rate of income tax and tax on the invested part of the profit. Entrepreneurs who decide to open their business in subsidized regions are eligible for benefits, up to exemption from payments to social security funds. Small innovative enterprises are completely exempt from income tax during the first 2 years of operation, and only from the 6th year of their existence they pay this tax in full. If an unemployed person decides to open his own business in France, then the bonus system is even more significant. The tax exemption is extended for three years instead of two, and consultations of specialists on accounting, management, and legal issues are also provided free of charge. Concessional loans and subsidies are given to buy ready business in France. For enterprises facing bankruptcy, a system of measures has been developed to prevent it. For this, a special agency has even been created that provides consulting services to businessmen, or buys the company into state ownership. Free economic zones are located in each region of France, in which the conditions for doing business are optimal. In addition, municipal and private foundations are engaged in comprehensive support of small businesses, and receive tax benefits for this.

In France, banks have an obligation to the state to report all major transfers outside the country and on real estate transactions. In case of violation of the law, criminal control is carried out, the purpose of which is to identify financial fraud. The fines provided for especially hard-core violators of the law who have not paid significant amounts of taxes to the budget are a harsh punishment and amount to 40 thousand euros and imprisonment for 5 years.

A government program supporting private business in France has led to a skyrocketing growth in the number of private firms. Moreover, small business provides fairly competitive services, production is equipped with modern equipment, used the latest technology and materials. For comparison, even 20-30 years ago only a few could open their own business, while there was no talk of buying new equipment. The maximum that the owner of a small business could afford was decommissioned obsolete machines. Combined service enterprises are now widespread. So a small private store can have a bakery and a cafe, a gas station includes a small shop. Now to buy a business in France means to be a respected person, especially in the outback, where the unemployment rate is highest. The prestige of the owners of small shops, gas stations or hairdressing salons is so high that they can influence the opinions and preferences of residents during elections.

Instability and Uncertainty in the Perception of Russia by French Businesses

Small French entrepreneurship is represented in Russia, mainly in the service sector. It is difficult for small businesses to enter the Russian market on their own, therefore initial stage coordination with large companies such as Auchan, Renault, Decathlon is taking place. This way, they will be able to use the authority, administrative ties, and experience accumulated by larger partners during their presence in Russia.

Investors do not like uncertainty, situations in which the rules of the game change dramatically, which, unfortunately, is typical of Russia. Instability is the main reason why French entrepreneurs prefer to do business in Moscow, St. Petersburg and avoid cooperation with the regions. “Investors have concerns when, for example, in Yekaterinburg, Volgograd governors who have been in office for more than 10 years leave their posts. They are replaced not only by another person, but by a whole new generation. , it is necessary to talk not only about the governor's administration, but also all kinds of services around: water supply, housing and communal services, firefighters - the conditions for doing business in the region depend on them, "explains the head of the French Chamber of Commerce and Industry.

"Or let's take the Olympstroy corporation, which is responsible for construction in preparation for the 2014 Winter Olympics in Sochi. Since its inception, the corporation has already changed its head three times. In such a situation, it is not clear who is responsible for what, what are the prerogatives of Olympstroy itself," the governor of the Krasnodar Territory, the Sochi Chamber of Commerce and Industry ", - P. Shinsky gives an example.

2010 - the year of France in Russia, the year of Russia in France

2010 was declared the Year of France in Russia and Russia in France. About 300 events were held within the framework of this project. In particular, a seminar on energy issues was held in France. Energy and energy efficiency are some of the key points dialogue between Russia and France. A national Russian exhibition was also organized at the Grand Palais, which was opened on June 12, 2010 by Russian Prime Minister Vladimir Putin.

Among the events planned in Russia, the conference on space issues, which was held in March 2010 at the Russian Academy of Sciences, was highlighted in its importance. A round table dedicated to the pharmaceutical industry (Servier), one of the priority sectors of the French industry, was also successfully held.

In addition, the French Chamber of Commerce and Industry annually holds various events together with the RUIE and MEDEF: mainly, these are bilateral round tables during major economic forums. For several years now, representatives of the Chamber of Commerce and Industry have been participating in the annual business seminar held in the French Senate, where they talk about the specifics Russian market for French entrepreneurs.

innovative small business france

Output

Since in Russia to date, it has not been developed uniform concept development of small and medium-sized businesses, the study of the experience of the developed countries of the European Union in the formation of infrastructure for supporting small businesses is of particular relevance. From this point of view, indicative and typical is the experience of France, a country where the infrastructure for supporting small businesses includes both state-owned companies that provide financial support and various private companies that provide various types of services.

Unlike France, where small industries are traditionally respected, and the infrastructure was formed in the course of their development, gradually changing after scientific and technical shifts in the economy, in Russia small enterprises are still underdeveloped and need constant support from both state and public.

Based on the experience of government support for small businesses in France, the following recommendations should be considered for implementation in Russian small businesses.

First, to speed up the process of interaction between small companies and large ones. In Russia, the integration process is very slow. The behavior of small firms is characterized by breakdowns of contracts, disappearance with the received advance payment, low quality of products, etc. For large enterprises - imposing high prices on their products on small enterprises, including additional onerous terms in contracts. To ensure the reliability of technological and financial operations, large enterprises prefer to independently organize their own small divisions. As a result, the scale of franchising with the participation of independent small enterprises in Russia is not large, and this situation is fundamentally different from the experience in France.

Second, government agencies need to be created to provide support and protection to small businesses. In France, for example, such organizations are MEDEF, OSEO, APRODI.

Further, in France, taxes have been abolished if the enterprise has existed for less than two years, and free consulting services are provided, which is significantly different from Russia. This stimulates the creation of new innovative enterprises and business expansion in France.

Bibliography

1. Article "INTERNATIONAL PRACTICE: French entrepreneurs strive for unification, in France it is difficult to achieve something from the state alone", author Natalia Prokina, 2010

2. Malyugina A.A. The experience of supporting small and medium-sized innovative enterprises in France, A.A. Malyugin "Banking services." - 2011. - No. 4. S.23-26.

3.http: //yobiz.ru/view_post_bo. php? id = 143

4. Analytical Center "SME Bank", p.44.

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As manuscript Anastasia Aleksandrovna Malyugina GOVERNMENT SUPPORT EXPERIENCE OF SMALL AND MEDIUM BUSINESSES IN FRANCE 08.00.14 - World economy Abstract of the thesis for the degree of candidate of economic sciences Moscow 2012 The work was carried out at the Department of World Economy and International Business at the Financial University under the Government of the Russian Federation. Academic Supervisor: Candidate of Economic Sciences, Professor Medvedeva Marina Borisovna Official opponents: Doctor of Economic Sciences, Professor Zakharova Natal Russian State Trade and Economic University ", Professor of the Department of World Economy" Candidate of Economic Sciences, Professor Sudaryanto Yanto Prieno, Autonomous Non-profit Organization of Higher Professional Education of the Center Union of the Russian Federation "Russian University of Cooperation", Professor of the Department of World Economy Leading organization: OUP HPE "Academy of Labor and Social Relations "The defense will take place on December 06, 2012.

at 16-00 o'clock meeting of the dissertation council D 505.001.01 on the basis of the Financial University under the Government of the Russian Federation at the address: Leningradsky Prospekt, 49, aud. 214, Moscow, 125993. The dissertation can be found in the dissertation hall of the Library and Information Complex of the Financial University under the Government of the Russian Federation at the address: Leningradskiy Prospekt, 49, room. 203, Moscow, 125993. The abstract was sent out on November 02, 2012. Announcement of the defense of the thesis and the abstract of the thesis "02" November 2012. are posted on the official website of the Higher Attestation Commission under the Ministry of Education and Science of the Russian Federation at http://vak.ed.gov.ru and on the official website of the Financial University under the Government of the Russian Federation: http: //www.fa.ru. Academic Secretary Council D 505.001.01, Ph.D., Professor MB.

Medvedeva 2I. General characteristics of the work Relevance of the study. The role of the postindustrial entrepreneurship of society, which was especially manifested in the increase in the conditions of the socio-economic functions of this form of business. Small and medium-sized enterprises (SMEs) are becoming an integral link in the structure of the social reproduction process, without which it is impossible to ensure successful socio-economic development of society and production efficiency. state regulation of large, medium and small-scale production.

At the same time, the high dynamism of the formation and retirement of small enterprises serves as a kind of compensatory mechanism that softens the sharp fluctuations in the conjuncture for the national economy as a whole, preventing the more destructive consequences of such fluctuations. The place of failing small firms is being taken by new ones, which proves the ability of small businesses to reproduce. In recent decades, small businesses have been actively involved in the innovation process. In addition, small business contributes to the formation of the middle class, which constitutes a significant economically active population in the world economic system. It is with the development of the functions of small and medium-sized businesses that its role in the economies of leading Western countries is growing. In the context of the outbreak of the global financial and economic crisis, small enterprises, on the one hand, have demonstrated flexibility and dynamism in their development, on the other hand, a strong dependence on the effectiveness of the existing infrastructure for support and development.

That is, to a significant extent, the strengthening of the positions of small and medium-sized businesses is predetermined by the corresponding policy of the state.3 The experience of countries with developed economies indicates that small and medium-sized businesses are successfully developing with the direct participation of government bodies in the development and implementation of policies to support small forms of business. Of particular importance is the support of small and medium-sized innovative entrepreneurship as the most risky and, due to its characteristics, the most sensitive to changes in the external environment. For example, an innovative economy, the core of which is a competitive small and medium-sized business, provides economic development and a decent representation of the country on world markets, in developed countries, special attention is paid to the support infrastructure, which should be able to provide qualified assistance to all those enterprises that can successfully introduce innovations and operate in international markets. In France, where small and medium-sized enterprises historically occupy an important place in the economic system, and the support infrastructure was formed in the course of their development, changed following their needs, the role of the state is high , which traditionally plays a large role in the country's economy and its regulation. As one of the largest economies in the European Union, France is in the process of its The economic development has developed many means and methods of creating legal, economic, financial and organizational conditions for the successful functioning of SMEs in a highly competitive market environment. The infrastructure to support this sector of the economy has been created in France for decades and has many strengths. The need for small business for balanced economic development is obvious in Russia as well.

In this regard, in the medium term, it is planned to increase the share of SMEs to 40-50% in GDP (while in recent years the contribution of the sector of small and medium-sized companies in Russia to GDP has fluctuated within 20-25%). Russia to approach the indicators of developed countries.4 Since Russia has not yet developed a unified concept for the development of small and medium-sized businesses, it is of particular relevance to study the experience of developed countries of the European Union in the formation of infrastructure to support SMEs. From this point of view, the experience of France is indicative and typical, a country where the infrastructure for supporting small businesses includes both state-owned companies that provide financial support and various private companies that provide various types of services, including educational, consulting, etc.

Moreover, comprehensive support for SMEs is carried out both in the domestic and foreign markets. Noting the importance of previously conducted studies, it should be emphasized that the study of the French experience in the formation of an infrastructure for supporting SMEs is practically not covered in the scientific literature. In view of the insufficient efficiency of the institutions for supporting and developing SMEs in Russia, it seems relevant to analyze the experience of France, where a powerful institutional and financial infrastructure has been built to support small and medium-sized businesses by allocating significant amounts of funds from the state budget. Moreover, the funds are directed not to support uncompetitive SMEs, but to create an environment that is as favorable as possible for the further development of SMEs and increasing their contribution to the competitiveness of the national economy in the context of globalization. The study of the problems associated with the formation of an infrastructure for supporting small and medium-sized businesses is of growing interest as the formation and development of modern entrepreneurship in Russia. The development of the problems of small and medium-sized businesses and the construction of an infrastructure for its support are devoted to the works of a number of domestic scientists, such as: Belousov A.V., Belousov V.I., Bondarenko V.A., Bragina E.A., Vilensky A.V., Ibadova L.T., Ioffe A.D., Nagikh V.N., Platonova N.A., Tretyakova E. V., Shpynova A.I. 5 Certain aspects of the place and role of small and medium-sized businesses in the French economy, as well as the forms of its state support, are disclosed in the works of V. B. Belov, N. V. Govorova, F. Dufil, S. Zinago, M. Klinova. V., Crozet M., Lester-Bomevielle E., Mezhan I., Pavo J., Pasco S., Pigano L., Rubinsky Yu.I. At the same time, the noted works of Russian and foreign researchers are fragmentary and do not contain a comprehensive analysis of the essential features characteristic of the support infrastructure small and medium-sized businesses in France, one of the most developed countries - members of the European Union.

The problems of finding the most effective forms and methods of financial support for small and medium-sized businesses, including support in external markets, special measures to support innovative entrepreneurship, and, finally, studying the experience of anti-crisis measures taken by the French government during the global financial and economic crisis and the debt crisis need special development. in the eurozone. The relevance, theoretical and practical significance of the research topic, as well as the insufficient development of these problems predetermined the choice of the topic of the dissertation, as well as the formulation of its goals and objectives. Russian conditions French experience in this area. Research objectives: - to clarify entrepreneurship; the concept of infrastructure; to reveal the support of the institutional small composition of the medium infrastructure, to support small and medium-sized businesses in France; - to reveal the place and role of small and medium-sized businesses in the French economy in the context of globalization and European integration; of the important factors of the competitiveness of the French economy; 6 - to identify the impact of the global financial crisis on government support for SMEs in France; - based on the study of the French experience, develop recommendations for improving the efficiency of the infrastructure for supporting small and medium-sized enterprises in Russia. patterns of development of the institution of state support for SMEs in France in the context of globalization of the world economy and overcoming the consequences of the global financial and economic crisis, as well as the debt crisis in the euro zone. methodological basis research. The theoretical basis of the research made up the main developments of the theoretical and practical issues functioning of small and medium-sized businesses and state support for small and medium-sized businesses, presented in Russian and foreign literature. In the study of the problem posed, we used general scientific methods of analysis and synthesis, as well as methods of economic research: economic and statistical groupings of systematization. Thesis was carried out in accordance with the Passport of specialty 08.00.14 - World Economy ( economic sciences) .Informational legal acts; the basis of the study is statistical and economic organizations(IMF, OECD, UN, ILO); Russian official bodies (Rosstat, Central Bank of the Russian Federation, Ministry of Economic Development of Russia); analytical and statistical materials of the French authorities and organizations (INSEE; OSEO); current publications of foreign and Russian economists in periodicals, as well as resources of the global Internet. 7 The scientific novelty of the research is to reveal the main trends and regularities in the formation and functioning of the institution of state support for small and medium-sized businesses (including innovative ones) in France, as one of the most successful in this area of the EU member states. The following scientific provisions are new: - the concept of "infrastructure for supporting small and medium-sized businesses" has been clarified, which includes not only SMEs but also institutions that support SMEs in different forms on a preferential or gratuitous basis; - trends in the evolution of small business in the French economy, namely: an increase in the role of SMEs in foreign trade, a significant strengthening of the positions of small innovative industries, modernization of the technological basis of SMEs, a decrease in the share of traditional SMEs in small retail trade, service industries, but an increase in the number of SMEs in the IT sector, the provision of intermediary services, including information, etc.; - it is shown that Negative influence the global and debt crisis of the eurozone for SMEs in France, which manifested itself primarily in the aggravation of the problems of access to finance for small and medium-sized enterprises, nevertheless, it did not turn out to be destructive for this sector of the economy due to the timely adoption of such anti-crisis measures as the provision of direct financial and organizational assistance from the state, targeted allocation of budgetary funds, adoption and implementation of the state anti-crisis plan; -determined the institutional structure of support for small and medium-sized businesses in France, consisting of organizations such as OSEO, Regional Directorates for Foreign Trade of the Ministry of Economy, Finance and Industry, Chambers of Commerce, etc.

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Introduction

Entrepreneurship in France

Instability and Uncertainty in the Perception of Russia by French Businesses

2010 - the year of France in Russia, the year of Russia in France

Output

Based on the experience of government support for small businesses in France, the following recommendations should be considered for implementation in Russian small businesses.

Second, government agencies need to be created to provide support and protection to small businesses. In France, for example, such organizations are MEDEF, OSEO, APRODI.

Further, in France, taxes have been abolished if the enterprise has existed for less than two years, and free consulting services are provided, which is significantly different from Russia. This stimulates the creation of new innovative enterprises and business expansion in France.

Bibliography

1. Article "INTERNATIONAL PRACTICE: French entrepreneurs strive for unification, in France it is difficult to achieve something from the state alone", author Natalia Prokina, 2010

2. Malyugina A.A. The experience of supporting small and medium-sized innovative enterprises in France, A.A. Malyugin "Banking services." - 2011. - No. 4. S.23-26.

3.http: //yobiz.ru/view_post_bo. php? id = 143

4. Analytical Center "SME Bank", p.44.

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