SME small and medium enterprises. What business is considered small or medium? Differences between small and medium businesses

Recall that micro, small and medium-sized enterprises include organizations whose revenue for the past year does not exceed the established limit values. New companies during the year in which they are registered can be classified as small businesses if their performance from the date of their state registration does not exceed the limit values. The criteria for belonging to micro, small and medium enterprises are approved, they entered into force on 07/25/2015. See the table for details.

New criteria for membership in micro, small and medium enterprises

Recognition of an organization as a small business entity provides a number of advantages aimed at development this business. So, micro and small enterprises can keep accounting according to simplified rules:

use an abbreviated working chart of accounts;
apply the cash method of recognition of income and expenses;
prepare condensed financial statements, consisting of a balance sheet and a statement of financial results;
conducting accounting can be assumed by the leader;
interest on any borrowed obligations to be included in other expenses;
to reflect prospectively in the financial statements the consequences of changes in accounting policies;
any errors, including significant ones, correct as insignificant;
do not apply the requirements: , ;
do not create vacation reserves and revaluate according to market value any financial investment.

Microenterprises have additional benefits. They have legal right do not accept bank cards for payment, as well as keep accounting without using double entry.

In tax accounting, benefits for small businesses of the Tax Code of the Russian Federation are not established, but the authorities local government may approve lower rates for property tax and land tax.

Order of conduct cash transactions small businesses must comply, but they have the right not to set a limit on the balance of cash in the cash register and keep all the money in the cash register without depositing it with a bank institution.

In addition, favorable conditions are provided for small businesses to participate in public procurement.

federal law 2015 and the amendments made to it, it is established that small and medium-sized businesses are any economic company registered in the register, partnership, production or consumer cooperative, individual or farming peasant economy. In order to attribute any of these types to a business entity, certain conditions must be met.

According to the Constitution

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

It must be independent and is usually aimed at making a profit from the sale of goods, the use of property, the provision of services or the performance of work. Small and medium-sized businesses are an active factor in the competition of the market, where the main principle is the search for a need and its satisfaction.

Amount of workers

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

So, in transport, in construction and in industry, small and medium-sized businesses are the number of employees not exceeding one hundred people in the scientific and technical field and in agriculture- not more than sixty, wholesale trade- fifty, in retail - up to thirty people, as well as in consumer services. In other industries, the number of employees should not exceed fifty people. Subjects of small and medium business - individuals, which are most often engaged in entrepreneurial activities without forming a legal entity.

taxes

If the company employs less than fifteen people, many benefits apply to it. Small and medium-sized businesses are taxed under a simplified system of taxation, reporting and accounting. For this, there are no criteria for the type of activity carried out, in any case, this enterprise will be considered small.

But the amount of income greatly affects the possibility of classifying this type of business as small or medium. Attribution to this species may be provided that the proceeds from the work performed, the sale of goods or services in the past reporting year (four quarters) did not exceed the amount of a thousand times the minimum wage.

Support

The development of small and medium-sized businesses is stimulated by a variety of tax incentives, the provision of equipment for leasing, and concessional lending. In the Russian Federation, there are several areas of such support.

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

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

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

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

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

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

From the history

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

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

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

Law

In 2007, Federal Law No. 209 was issued, where it was determined which entities belong to these types of business. A state unified register of small and medium-sized businesses was created. This included all commercial organizations and consumer cooperatives, except for municipal and state enterprises, legal entities and individuals who are individual entrepreneurs, as well as farm peasant farms.

The conditions were as follows: legal entities had to have a total share of participation of the Russian Federation and its subjects, foreign citizens and legal entities other states, public organizations, municipalities, charitable or other foundations in the joint authorized capital or share fund not more than twenty-five percent, that is, a quarter of the total capital. This did not apply to the assets of investment joint-stock funds, as well as mutual closed-end investment funds. In this case, the enterprise had the right to be included in the unified register of small and medium-sized businesses.

Other conditions

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

For proceeds from the sale of services, works or goods, excluding value added tax, that is, the balance sheet (residual) value of tangible assets and fixed assets for the same period should not exceed the limits established by the Government of the Russian Federation, respectively, categories. Limit values are set once every five years, taking into account the data of constant observations of the activities of enterprises from the side of statistics (Federal Law "On the development of small and medium-sized businesses"). Significant amendments and changes were made to this law in 2016 (222-FZ).

The documents

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

1. Information already in the Unified State Register.

2. Information provided in accordance with the legislation of the Russian Federation on taxes and fees, on the number on the average list for the previous calendar year, information on income received after carrying out activities for the same period, information on the application of certain tax regimes.

3. Information about suppliers (clause 2, article 6 No. 408-FZ of 2015).

4. Information on entering into the Unified Register of Small and Medium Business Entities.

Timing

Filling in the Unified Register is carried out in order to provide relevant information to suppliers for the Federal Tax Service. This information is provided within a certain period strictly before the fifth of July annually and reflects the state for the reporting period until the first of July of the current year. These documents must be submitted to in electronic format signed by a qualified reinforced electronic signature, with the obligatory use of the website of the Federal Tax Service of the Russian Federation, officially operating on the Internet. There is a special electronic service for the transfer of information by suppliers.

The whole list joint-stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by stock exchanges if the shares are traded on the market valuable papers, as well as if they refer to the shares of the innovative high-tech sector of the economy.

Support programs

Since 2005, the Ministry of Economic Development of the Russian Federation has been implementing a special program to provide subsidies to provide state support to medium and small businesses in the regions. Funding comes from the federal budget. In 2014, a corresponding resolution of the Government of the Russian Federation regarding this program was adopted, and orders of the Ministry of Economic Development of the Russian Federation are issued annually in this regard. Farms are also covered by this program.

Further, in the regions, the received targeted funds are distributed through a competition for the implementation of those activities that are provided for by regional programs. The condition is that the regions will definitely finance these projects. This approach attracts financial resources and encourages a more active policy of supporting the activities of small and medium-sized businesses.

Participation

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

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

Small and medium-sized businesses are business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by the Federal Law of July 24, 2007. No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", to small enterprises, including micro-enterprises, and medium-sized enterprises.

The presence of the status of a small or medium-sized business allows you to use state and (or) municipal support.

Attention! Commercial organizations (except for state and municipal unitary enterprises), consumer cooperatives, individual entrepreneurs and peasant (farm) enterprises can be recognized as small and medium-sized businesses.

Criteria for inclusion in small and medium-sized businesses:

1. For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds, in the authorized (share) capital (share fund) does not exceed 25 %, the share of participation of one or more legal entities that are not subjects of small and medium-sized businesses does not exceed 25%.

2. The average number of employees for the previous calendar year does not exceed the following limit values:

101-250 people for medium enterprises,

Up to 100 people for small businesses, as part of small micro-enterprises - up to 15 people.

3. Proceeds from the sale of goods, works, services excluding VAT or the book value of assets for the previous calendar year does not exceed the following limit values:

1000 million rubles for medium enterprises,

400 million rubles for small businesses,

60 million rubles for microenterprises.

conclusions

1. Entrepreneurial activity may be carried out by citizens registered in accordance with the established procedure and organizations.

2. The organization may be commercial or non-commercial.

3. Non-profit organization may carry out entrepreneurial activity only to the extent that it is necessary to achieve the objectives of its main activity. A commercial organization carries out entrepreneurial activities without restrictions.

4. Individual entrepreneurs and LLCs are full participants in civil circulation, however, each of these forms has its own characteristics.

5. There is a concept of small and medium-sized businesses. To be classified as a small and medium-sized business, an enterprise must comply with the established criteria.

The concept of small and medium-sized businesses has been legally established, to which, in accordance with Article 4 of the Federal Law of July 24, 2007 No. Russian Federation" relate:

duly registered citizens (as individual entrepreneurs(IP) or as heads of peasant (farmer) households (KFH);
duly registered consumer cooperatives and commercial organizations (except for state and municipal unitary enterprises).

Small and medium-sized businesses must meet three criteria.

Criterion 1. Equity participation for legal entities.

1) The total share of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds should not exceed 25% in the authorized (share) capital (share fund) of legal entities.

The exception is the assets of joint-stock investment funds, closed-end investment funds and investment partnerships.

2) The share of participation in the capital of foreign legal entities, one or more legal entities that are not subjects of small and medium-sized businesses, should not exceed 49% each.

The exception is business companies (economic partnerships), whose activities consist in practical application(implementation) of the results of intellectual activity 1 , the exclusive rights to which belong to the following types of founders:

budgetary, autonomous scientific institutions;
budget institutions, autonomous institutions, educational organizations higher education;
legal entities whose founders (participants) are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support innovation activities 2 subject to meeting certain criteria.

The exception is also made by legal entities that have received the status of a project participant in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center”.

Criterion 2. According to the average number of employees.

The average number of employees for the previous calendar year should not exceed:

a) from 101 to 250 people inclusive for medium-sized enterprises;

b) up to 100 people inclusive for small enterprises, including up to 15 people for micro-enterprises;

The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions.

Criterion 3. According to the proceeds from the sale of goods (works, services).

Proceeds from the sale of goods (works, services) excluding VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed:

for micro-enterprises - 120 million rubles;
for small businesses - 800 million rubles;
for medium-sized enterprises - 2000 million rubles.

These values are subject to revision by the Government of the Russian Federation.

The category of a small or medium-sized business entity is determined in accordance with the largest of the conditions established by criterion 2 and criterion 3. For example, if an individual entrepreneur, a peasant (farmer) economy, a legal entity (JSC, CJSC, etc.) that meets the criterion 1, have an average number of employees of 15 people, and sales proceeds or book value of assets of 500 million rubles, then such an economic entity falls into the category of "medium enterprise".
Or, conversely, if the proceeds from the sale or the book value of assets of an economic entity is less than 60 million rubles, and the average number of employees is over 250 people, then such an entity does not fall under the concept of even a medium-sized enterprise, that is, it is a large enterprise.

Detailed information on the status of small and medium-sized businesses in Moscow can be obtained on the Small Business of Moscow portal.

1 Programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how).
2 In the forms established by Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical Policy”.

Small and medium business entities - given legal status gives its owners a number of advantages in relation to other subjects entrepreneurial activity. Who and on the basis of what signs refers to them, we will tell in this article.

SME criteria in 2018 - 2019 - summary table

To understand who belongs to small and medium-sized businesses (SMEs), you need to refer to Art. 4 of the Law "On the development of small and medium-sized businesses in the Russian Federation" dated July 24, 2007 No. 209-FZ (hereinafter - Federal Law No. 209). Let's present the criteria in the form of a table.

Small business entities - criteria for 2018 - 2019

Criterion			Additional criteria, features
State registration of a legal entity / individual entrepreneur	Mandatory for all subjects		Inclusion in the unified register of SMEs
Organizational and legal form	Household societies Household partnerships Household partnerships	Shareholder/Participant Ownership: RF or its constituent entities, municipalities, public, religious or charitable foundations and organizations, not more than 25% of shares/stakes; For foreign legal entities and (or) legal entities that are not SMEs, no more than 49% of shares / shares.	On the farm companies are not subject to mandatory criteria for mass fraction participation of the Russian Federation and foreign legal entities if the company meets at least one of the following criteria: Attribution of shares issued by them to the innovative sector of the economy in the manner established by the Government of the Russian Federation; Participation in the Skolkovo project; Practical application of the results of inventions, achievements, know-how, etc., owned by budgetary / autonomous scientific or educational institutions; Being on the list of organizations supporting the development of innovations.
	Foreign legal entities
	Cooperatives (consumer, production


State size	Up to 15 people - micro-enterprise; From 15 to 100 people - small business; From 100 to 250 people - Medium business.
Annual income	Up to 120 million rubles - microenterprise; From 120 million to 800 million - small business; From 800 million to 2 billion - an average enterprise.

From 12/01/2018, the circle of SMEs has expanded (see clause 2, article 1 of the law "On amendments ..." dated 08/03/2018 No. 313-FZ) due to:

economic partnerships, the share of the Russian Federation, its constituent entities, municipalities, public and religious organizations in the share capital of which does not exceed 25%, and the share of foreign participation and legal entities that are not SMEs is within 49%;
foreign legal entities (excluding offshore ones) that are subject to the conditions for annual income and number of staff established for medium-sized enterprises without presenting a requirement for participants.

Who belongs to SMEs - legal signs

First of all, the legislator draws attention to the need for state registration of an enterprise and its inclusion in the Unified State Register legal entities or individual entrepreneurs (clause 1, article 4 of the Federal Law No. 209). In addition, an SME entity must have one of the following organizational and legal forms (clause 1.1, article 4 of the Federal Law No. 209):

economic company or partnership (from 01.12.2018 also a household partnership);
cooperative - production or consumer;
peasant- farming;
individual entrepreneur.

IMPORTANT! Cannot be attributed to SMEs organizations of other forms (for example, state and municipal unitary enterprises).

Additional requirements for business companies and partnerships

For business companies/partnerships, additional selection criteria are established (part 1, clause 1.1, article 4 of the Federal Law No. 209). The decisive factors that allow them to be classified as SMEs will be:

participation in the Skolkovo project;
application of various inventions, achievements, know-how belonging to budgetary/autonomous scientific or educational institutions;
being on the list of organizations that support the development of innovations in accordance with the law "On Science and State-Technical Policy" dated August 23, 1996 No. 127-FZ.

If we are talking about LLCs, then in their authorized capital the share of state or municipal participation or the participation of public, religious, charitable organizations or foundations cannot be more than 25%, and the share of foreign participation of entities that are not SMEs - more than 49%.

AO must meet at least one of the above general requirements for business companies or two special requirements:

assignment of shares issued by them to the innovative sector of the economy in the manner established by the Government of the Russian Federation;
belonging to such shareholders as the Russian Federation or its subjects, municipalities, social, religious or charitable foundations and organizations, not more than 25% of the shares, and foreign persons who are not SMEs, not more than 49% of the shares.

Determination of belonging to SMEs by the criterion of the number of staff

The most important criterion for determining who is a small business is the number of staff. If the number of employees in an organization does not exceed 15 people, this allows it to be classified as a micro-enterprise; no more than 100 people - to small enterprises; the number of employees from 100 to 250 people - to the average (clause 2.1 of article 4 of the Federal Law No. 209).

For business entities/partnerships, the main activity of which is the activity in the field of light industry, the maximum number for medium-sized enterprises is set at 1,000 people. The rules for the formation of a list of enterprises falling under this rule are established by Decree of the Government of the Russian Federation of November 22, 2017 No. 1412.

Which organizations are SMEs by profit criterion

The next criterion for belonging to small and medium-sized businesses is the amount of profit received by the entity in the process of its commercial activities. The criterion applies to organizations of any organizational and legal forms. Government Decree No. 265 of April 4, 2016 establishes the following differentiation:

with an annual income of up to 120 million rubles. the enterprise belongs to micro-enterprises;
from 120 to 800 million rubles. - to small businesses;
from 800 million to 2 billion rubles. - to the middle.

To calculate the above value is taken total income from all types of activities carried out by the enterprise, regardless of tax regimes. The profit received by the organization for the previous calendar year is taken into account.

How to correctly define the category of business

In connection with complex system criteria in practice, there may be problems with determining which organizations belong to one or another category of small businesses (micro-, small or medium-sized enterprises).

If there are contradictions between the signs, the one that has highest value(part 3, article 4 of the Federal Law No. 209).

The following additional rules also apply:

If the individual entrepreneur does not use labor employees, then its assignment to one or another category of SMEs is carried out according to the criterion of income.
Individual entrepreneurs operating under the patent system, as well as enterprises of all organizational and legal forms and individual entrepreneurs created in the period from August 01 to July 31 of the next year, are by default referred to as micro-enterprises.
Enterprises participating in the Skolkovo project, exempted from the obligation to submit tax reports on the amount of income, belong to one or another category of SMEs according to the criterion of the number of staff.

Register of SMEs

All small and medium-sized businesses are included by the Federal Tax Service in a special register. The register is updated on August 10 of each year based on data from the USRIP, USRLE, as well as information provided by enterprises on the number of staff, income, tax regimes; information supplied by exchanges, government agencies, holders of registers of securities holders in accordance with paragraphs. 6, 6.1 Art. 4.1 of Federal Law No. 209. Newly created legal entities and registered individual entrepreneurs are included in the register no later than the 10th day of the month following the month of their state registration, as well as information about the company's data if it changes.

The register contains the following information(Clause 3, Article 4.1 of 209-FZ):

Name of organization or full name IP, address, TIN.
The date the information was entered into the registry.
Assigned category of SME subject.
OKVED codes.
Information about the licenses of the enterprise, the produced production.
Information about participation in procurement and concluded contracts, etc.

Information from the register is publicly available and is posted on the website of the Federal Tax Service of the Russian Federation on the 10th of every month (clause 9, article 4.1 of 209-FZ).

Benefits of SMEs

What are the advantages of business entities that meet the above criteria for SMEs and are included in the Unified Register of SMEs? They are mainly related to the financial component of their activities and consist of:

Providing tax incentives. First of all, we are talking about special tax regimes, such as the simplified tax system, UTII, the patent system and others, as well as tax holidays (from 2015 to 2020, an individual entrepreneur on the patent system and the simplified tax system has the right not to pay tax for two years). In addition, from 01/01/2016 to 12/31/2018, a number of SMEs were exempted from tax audits (Article 26.1 of the Law “On the Protection of Rights…” dated 12/26/2008 No. 294-FZ).
Financial assistance from the state in the form of targeted subsidies and support.
Simplified financial statements in accordance with Part 4 of Art. 6 Law "On Accounting" dated 06.12.2011 No. 402-FZ (the right of the head of the organization to independently maintain accounting, a simplified form of balance sheet and report, etc.).
Less strict cash discipline(See Bank of Russia Directive No. 3210-U dated March 11, 2014).
Rental benefits. Thus, the law "On the peculiarities of alienation ..." dated July 22, 2008 No. 159-FZ provides for a pre-emptive right to buy out state or municipal property leased by the NSR into ownership.
Preferences for participation in public procurement, etc.

So, in our article, we examined what criteria in 2018 - 2019 allow us to classify an organization as a small and medium-sized business and what advantages and benefits they have. The system of criteria is quite complex, and all entities corresponding to it are entered in the Unified Register of SMEs. How to become a small / medium enterprise, is described in the article

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