Small enterprise Description. New criteria for defining small and medium businesses. What benefits are put in small business entities, microenterprises

Recently, small and medium businesses in our country are given quite a lot of attention. and related to these business categories can use some benefits, including:

  • the possibility of using tax specials, reduced tax rates and other tax benefits;
  • the right to apply simplified procedures and forms of accounting and static reporting;
  • the possibility of participation in the projects of state support for small business and receiving subsidies from the state budget.

Recently, the fact of assigning a subject to small businesses has gained great importance in the field of state procurement: such participants of the announced requests for proposals under other equal terms give priority to competitors. Some contests are initially held with the condition that it is possible to apply for participation in them only to small / medium-sized businesses, and it is necessary to confirm their status.

How to determine what category of entrepreneurs do you feel? Criteria that can attribute IP or Jurlso to any categories are indicated in the Federal Law No. 209-FZ dated July 24, 2007, aimed at the development of small forms of entrepreneurship in the country.

In 2015, the criterion in the amount of revenue increased twice, and in 2016 another change was made to the law, which began to operate from August. Now instead of revenue from implementation, you should take all income from entrepreneurial activity.

Important! Income from entrepreneurial activity is calculated according to the rules of the Tax Code of the Russian Federation. That is, you simply take it from the ENVD / income tax declaration depending on the mode.

Combine criteria in one table:

Criteria Content The value of the criterion
Capital Structure (Jurlitz only) Total share of participation in the authorized capital:

RF, Subjects of the Russian Federation, municipalities, public and religious organizations, charitable organizations and funds

 No more than 25%
The share of participation in the authorized capital of foreign legal entities, the total share belonging to one or more legalities, who are not small / medium-sized businesses No more than 49%
Amount of workers The average number of employees for the preceding calendar year Up to 15 - microenterprises;

From 16 to 100 - small business;

From 101 to 250 - Middle Business
Income from entrepreneurial activity Income from entrepreneurial activity calculated in accordance with the Tax Code of the Russian Federation Up to 120 million rubles. - microenterprises;

Up to 800 million rubles. - small business;

Up to 2 billion rubles. - Middle Business

Jurlitsa use all three criteria, IP - only two: the number of employees and the amount of income.

In numbers it is necessary to take into account all employees, including those who work on the GPA, on the combination of posts. Employees of branches / representative offices / separate divisions Jurlitz should also be counted.

The maximum value of revenues was changed back in July 2015, the past limits of the Russian Federation increased twice: previously they were 60, 400 and 1,000 million rubles, respectively.

Separately, we note that to obtain the status of small businesses, IP or Jurlso must comply with these criteria over three years (this period also increased by the last decree of the Government of the Russian Federation, previously he was two years). A similar situation is also in the loss of the status of a small enterprise and the transition to the discharge of the next business category. That is, if you are now related to small businesses, even if the limit is exceeded by number or revenue next year, you will still be a small enterprise. To go to a group of medium-sized businesses, the limits should be violated for three years.

Due to the latest changes, now the status of small entrepreneurship is not necessary - it is automatically assigned based on the data of your tax declarations. At the same time, revenues from the Declaration for the previous year are taken to analyze.

From the last news it is worth it to be to note that since August 2016, the FTS formulates the register of small business, where all who applies to it. This will again simplify the work for small enterprises, as it is not necessary to provide additional documents to obtain their benefits: the availability of the company in the registry already confirms its belonging to small businesses.

The registry is available on the site. Tax.

Here you can view the information "Search by Registry". View information or your counterparties. To do this, in the search field you need to introduce an Inn or OGRN or OGRNIP or the name of the Juralice or FULL NAM.

Small business - This is an organization that falls under the criteria defined in the Law "On the Development of Small and Medium Entrepreneurship in Russian Federation".

Criteria for attributing an organization to a small enterprise

Any organization can be assigned to subjects to small business entities if it meets all the criteria specified in the table:

Criterion

Limit

Total share of participation in the authorized capital of the organization of the Russian Federation, subjects of the Russian Federation, municipalities, public, religious organizations, funds

Total share of participation in the authorized capital of the organization of foreign organizations

The total proportion of participation in the authorized capital of the organization of other organizations that are not subjects of small and medium-sized businesses

The average number of employees for the preceding calendar year

100 people

Revenue from the sale of goods (works, services) excluding VAT for the preceding calendar year

800 million rubles.

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

  • criteria 1, 2 or 3 - from the date when the change in shares in the authorized capital will be registered with the EGRUL;
  • criteria 4 or 5 for three calendar years in a row - after these three years, i.e. For the fourth year.

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

In the authorized capital of the organization during 2013 - 2016. The Russian Federation, the subjects of the Russian Federation, the municipalities, foreign, public, religious organizations, funds and organizations that are not subjects of small entrepreneurship are not involved. The values \u200b\u200bof the remaining criteria for recognizing the organization by a small business entity were such.

Since the average number of employees and the organization's revenue did not exceed the limit values \u200b\u200bover three years in a row (2013-2015), the organization is recognized as a small enterprise in 2016.

Benefits for small enterprises

Organizations - small businesses can conduct simplified accounting and draw up simplified accounting statements, including:

Also, small businesses are entitled not to install the limit of the remainder at the checkout. That is, they can accumulate money at their office as much as they want.

In addition, a moratorium on carrying out non-tax inspections is established, namely: from January 1, 2016 to December 31, 2018, almost all planned innovative checks of small enterprises are prohibited.

Changes in current legislation

This registry will make information about all companies appropriate to the criteria for assigning SMP.

The registry will lead FTS and post it on its website.

However, in general rule, no additional information In the FNS companies for this are not necessary to serve.

The registry will be formed on the basis of information contained in the register, information about medium number employees for the preceding calendar year and tax reporting indicators submitted to the FTS in accordance with the requirements of the Tax Code of the Russian Federation.

From August 1, 2016, the criteria for attributing organizations to small business entities will change, in particular:

  • the criterion "The average number of employees will replace the criterion" ";
  • instead of the criterion, "revenue" will apply the criterion "income". Moreover, all incomes of the Organization, accounted for for tax purposes, will be taken into account, including non-dealerization. The maximum amount of such income will be 800 million rubles for small enterprises.

There are still questions on accounting and taxes? Ask them on the accounting forum.

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Subjects of small and medium-sized businesses (SMP) in 2019-2020 is medium, small and microenterprises.

Small and Medium Business Criteria

Criteria for small enterprise - The average number of no more than 100 people and income no more than 800 million rubles. Minimum 51% authorized capital Ltd. should belong to individuals or organizations - SMP. The share of non-SMP organizations should not exceed 49%, the proportion of the state, regions or NGOs - 25% (PP. "A" 1.1 of Article 4 of Law No. 209-FZ).

Criteria of microenterprise - The average number of no more than 15 people and income no more than 120 million rubles. Restrictions on the structure of authorized capital are the same as for small enterprises.

Criteria of the middle enterprise - Average number of no more than 250 people and income no more than 2 billion rubles. Restrictions on the structure of authorized capital are the same as for small enterprises.

The average number and income is evaluated for the previous year, income is considered according to tax accounting without VAT.

All SMPs are included in a special registry on the FTS website - rmsp.nalog.ru. If you did not find your SMP there, send an application for checking the registry information - rmsp.nalog.ru/appeal-create.html.

Criteria of small enterprise 2019-2020 in the table

Criterion Limit
The average number of employees for the preceding calendar year ≤ 100 people.
≤ 25%
The total share of the participation of other organizations that are not subject to small or medium-sized businesses, as well as foreign organizations. ≤ 49%
≤ 800 million rubles. decree of the Government of the Russian Federation of 04.04.2016 No. 265 (valid from August 1, 2016)

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Small business does not need to confirm your status. All the necessary information on the compliance with the criteria, as before, the tax authorities are obtained from the reporting. Income data confirm the tax registers. Companies on USN have a book of income and expenses. Confirm the composition of the founders can be confirmed by a decision on the establishment of a Ltd. or extract from the EGRULA (Art. 11 Federal Law from 08.02.1998 No. 14-FZ).

Micro-Enterprise: Criteria 2019-2020 (Table)

The microenterprise is also a small business enterprise (LLC or IP), for which the law establishes its values \u200b\u200bon the revenue and number of employees.

Criterion Limit The document establishes the limit
The average number of employees for the preceding calendar year ≤ 15 people art. 4 of the Federal Law of 24.07.2007 No. 209-FZ
Total share of participation in the Criminal Code of the Company of the Russian Federation, municipalities, public and religious organizations and funds ≤ 25%
The total share of the participation of other organizations that are not SMEs, as well as foreign organizations. ≤ 49%
Income from activities (revenue and non-revenue amounts) for the preceding calendar year (without VAT) ≤ 120 million rubles. decree of the Government of the Russian Federation of 04.04.2016 № 265

Subjects of small and medium-sized businesses (SMP) are organizations and IP, which in accordance with certain conditions relate to small and medium-sized enterprises and information about which is indicated in single Registry Such entities (paragraph 1 of Article 3 of the Federal Law of July 24, 2007 No. 209-FZ). Being a SMP and a particularly small enterprise is convenient, because small businesses, for example, can general Maintain simplified accounting and draw up simplified accounting reporting. Small enterprises may not approve the limit of the cash balance (p. 2 of the instructions of the CBR from 11.03.2014 No. 3210-y). In many small enterprises in 2020, planned inspections cannot be carried out (but it is not about inspections by the FNS or FSS authorities) (part 3.1 of Art. 1, Art. 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).

Medium and Small Enterprises: Criteria 2020

Criteria of small enterprises in 2020 established Art. 4 of the Federal Law of 24.07.2007 No. 209-FZ.

For small and medium-sized businesses, the criteria 2020 grouped in tables.

In this case, such criteria are separated into 3 groups: legal criteria, criteria for the number and income criteria. If the economic society or economic partnership corresponds to at least one of the legal criteria, it is necessary to verify their compliance with the criterion of the number (and more precisely the average number of employees for the previous calendar year) and the criterion of income. But for production, consumer cooperatives, peasant (farmer) farms and IP are important only criteria for numbers and income. Other conditions for them are not taken into account.

Legal criteria

For economic societies and partnerships Legal criteria for attributing an enterprise to small business entities are as follows.

Form (features) of the organization Conditions Note
Any LLC Condition 1:
1a) the total share of the participation of the Russian Federation, the constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (with the exception of the total share of participation in the assets of investment funds) in the authorized capital does not exceed 25%;
1B) The total share of participation of foreign organizations or organizations that are not SMP does not exceed 49%		 Ltd., satisfying condition 1a), but not satisfying condition 1B), recognizes SMP, if this LLC complies with the condition 4, 5 or 6
Any AO Condition 2:
Shares adding on an organized RCB are attributed to the shares of a high-tech (innovative) sector of the economy		 —
Condition 3:
Shareholders - the Russian Federation, the subjects of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (with the exception of investment funds) own no more than 25% of the voting shares, and shareholders - foreign organizations or organizations that are not SMPs own no more than 49% of the voting shares		 —
Intellectuals Condition 4:
The activity is B. practical application (implementation) of the results of intellectual activity (programs for computer, inventions, breeding achievements, etc.), the exclusive rights to which belong to the founders (participants)		 Founders (participants) are budget, autonomous scientific institutions or are budgetary, autonomous agencies educational organizations higher education
Organizations "Skolkovtsy" Condition 5:
Have the status of "Skolkovtsy"		 —
Organizations with "special" founder Condition 6:
Founders (participants) are JSC Rosnano or Infrastructure and Educational Foundation		 —

Small and medium enterprises: Criteria 2020 in size

Small and medium businesses: income criteria

Please note that the category of the SMP is determined in accordance with the greatest condition (part 3 of Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ). If, for example, by the number of Ltd., corresponding to the legal criterion, can be considered a microenterprise, but the revenue from him last year is in the range of more than 800 million rubles to 2 billion rubles inclusive, this LLC will be considered an average enterprise.

Small and Medium Business Enterprises: Registry

Find out whether your organization includes small or medium businesses by using

Subjects of small and medium-sized businesses to small and medium-sized businesses are included in the Unified State Legal Entities consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises), as well as individualsincluded in the Unified State Register of Individual Entrepreneurs and business activities Without the formation of a legal entity (hereinafter -), the peasant (farmer) farms corresponding to the following conditions:

1) for legal entities
- Total 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 statutory (share) capital (share fund) of these legal entities should not exceed 25% (with the exception of assets of joint stock investment funds and closed mutual funds),
- The share of participation belonging to one or several legal entities who are not subjects of small and medium-sized businesses should not exceed 25% (this restriction does not apply to business companies whose activities are in the practical application (implementation) of the results of intellectual activity (programs for electronic computing machines, databases, inventions, useful models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which are owned by the founders (participants) of such economic societies - budget scientific institutions or the Scientific State Academy of Sciences institutions or budget educational institutions Higher vocational education or established state academies of science educational institutions of higher vocational education);

2) The average for the previous one should not exceed the following limit values \u200b\u200bof the average number of employees for each small and medium-sized entrepreneurship entities:
a) from 101 to 250 people inclusive for medium enterprises;
b) up to 100 people inclusive for small enterprises;
Among small enterprises, microenterprises are allocated - up to 15 people;
(The average number of employees is determined taking into account all its employees, including employees working on civil-legal agreements or part-time, taking into account the actual time, workers of representative offices, branches and other separate divisions)

3) from the sale of goods (works, services) without taking into account the tax on the added or carrying amount of assets (fixed assets and intangible assets) for the previous calendar year should not exceed the limit values:
- for microenterprises - 60 million rubles;
- for small enterprises - 400 million rubles;
- For medium-sized enterprises - 1000 million rubles.

Business Termines Dictionary. Academician. 2001.

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