How to define small and medium enterprises. The concept of subjects of large, medium and small businesses. Subjects of small business. Microenterprises. RF: legislative consolidation of small business

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Small business- business based on entrepreneurial activity small firms, small enterprises that are not formally members of associations.

Small business(or small business) is a sector of the economy that includes individual entrepreneurship and small private enterprises.

To subjects small business include consumer cooperatives entered in the unified state register of legal entities and commercial organizations(with the exception of state and municipal unitary enterprises), as well as individuals included in the unified State Register individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises, corresponding the following conditions listed below.

Activities of subjects small business in Russia is regulated by July 24, 2007 federal law 209-FZ "On the development of small and medium-sized businesses in Russian Federation", which specifies criteria for classifying an enterprise as a small and medium-sized business:

Revenue limit

According to the Decree of the Government of the Russian Federation of July 22, 2008 N 556, from January 1, 2008 for small businesses set the limit value of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax - 400 million. rubles.

Restriction on the number of employees

Average number of employees for the previous calendar year for small enterprises should not exceed one hundred person inclusive.

Status restriction

The share of external participation in the capital should not exceed 25%

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) of these legal entities does not must exceed twenty-five percent (except for the assets of joint-stock investment funds and closed-end mutual funds), the participation interest owned by one or more legal entities, which is not small and medium businesses, should not exceed twenty five percent(this restriction does not apply to business companies whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders (participants) of such business companies- budgetary scientific institutions or scientific institutions established by state academies of sciences or budgetary educational institutions of higher professional education or educational institutions of higher professional education established by state academies of sciences).

http://www.vdcr.ru/important/terminology/small-business.html

The concept of small business in Russia

Small business is an entrepreneurial activity performed by entities market economy under certain specified criteria. They may be established by law, government agencies, or other representative organizations.

The very concept of “small business”, “entrepreneurship” is a set of scientific works defines as an activity that is performed by a group of persons, or an enterprise managed by one owner. World practice shows that the main indicator, first of all, is the average number of employees employed at the enterprise, for reporting period. They are classified as small businesses, which is directly the basis of enterprises of various organizational and legal forms.

There are several criteria based on which enterprises are classified as small businesses:

the number of employees in the enterprise;

magnitude authorized capital;

the amount of assets;

the amount of profit (income, turnover).

On July 24, 2007, Federal Law No. 209-FZ on the development of small and medium-sized businesses in the Russian Federation came into force. Small business entities began to be defined as commercial enterprises, in the authorized capital of which the share of subjects of the Russian Federation, public and religious organizations, charitable and other funds should not exceed 25%. If the share belongs to one or more legal entities that were not participants in a small business, the average number of employees for the reporting period does not exceed the limit level, and should not be more than 25%.

in the sector of the national economy (industry) - 100 people;

in construction - 100 people;

in the transport sector - 100 people;

in agrarian (agricultural) economy - 60 people;

in the scientific and technical field - 60 people;

in wholesale trade- 50 people;

in domestic maintenance and in retail trade of the population - 30 people;

in other industries and when performing other types of activities - 50 people.

Small business participants can be individuals who are engaged in entrepreneurial activities without forming a legal entity - individual entrepreneurs, this is stated in the Federal Law of the Russian Federation "On state support small business in the Russian Federation”.

Entrepreneurship is understood as a special type of economic activity (reasonable activity aimed at making a profit), which is based on independent initiative, responsibility and innovation in the entrepreneurial idea.

Usually, First stage a special type of economic activity is associated only with an idea (the result of mental activity), which in the future must take a material form. This is the main role of small business.

The presence of an innovative moment is one of the features of small business, business. This may be the manufacture of a new product, the formation of a new enterprise or a change in the profile of activity. The introduction of the latest methods of organizing production, a different management system, quality, new technologies are very important innovative points.

This economic model creates the necessary atmosphere of competition that can create new jobs, instantly respond to any changes in market conditions, fill the niches in the consumer sector and be the main source of the formation of the middle class, respectively, increase the social base of the ongoing reforms.

Firstly, it provides high efficiency, due to the necessary mobility, creates a deep classification and cooperation in market conditions. Secondly, he can not only fill the niches that are being formed in the consumer sector, but also quickly pay for them. Third, create an atmosphere of clear competition. Fourthly, this is the most important and most important thing, without which a market economy is basically impossible, it creates the right atmosphere and spirit of entrepreneurship.

The importance of entrepreneurship lies in the fact that while small businesses are conducting a brutal competition for survival in the market, they are forced to develop, improve and adapt to the current market conditions all the time, because in order to survive, they need a livelihood, and they must be better than others in order to receive maximum profit.

On the scale of Russia, the modern market structure of the economy involves 10-12 million small business entrepreneurs, but, unfortunately, there are only 300-400 thousand. From which it can be seen that, as a special sector in a market economy, small business has not yet been fully formed, and this means that its potential is not fully used.

Classical tasks determine the role of small business, which in developed countries small business solves on its own. First of all, this is the development of a healthy competitive environment in the economy, reproducing strong incentives in motivation for a more rational use of knowledge, skills, diligence and energy of the population. And this makes it possible to more actively develop and apply the available resources, material, organizational, technological and human. Mitigation of economic fluctuations with the help of a special mechanism for balancing supply and demand. Creation of a high-quality system of organizational, production and household services. To form more new jobs, the creation of an important stratum of society, such as the middle class. Introduction of new forms of organization, production financing, and marketing. Development of the innovative potential of the economy.

The prosperity of small businesses stimulates economic growth, contributes to the diversity and saturation of local markets, and also allows you to offset the costs of a market economy, such as crises, market fluctuations, and unemployment.

Small business has great opportunities to optimize the development of society and the economy as a whole. A distinctive feature of small business is the continuous desire to use resources of all kinds, the constant desire to increase their quantity and quality, to ensure the most appropriate proportions for these conditions. In practice, it looks like this: a small enterprise cannot have a surplus of raw materials, unused equipment, or extra workers. In achieving the best performance of the economy as a whole, this circumstance is one of the most important factors.

With the existing strict restrictive criteria for the ratio of enterprises to small ones, small businesses themselves are antimonopoly. In a market economy, this distinctive feature of small business, carries out its position in maintaining a competitive environment.

It makes sense to emphasize the regional focus of small business. In the region, the real basis of the market economy is the small economy. Small business brings a very important income to the local budget. Often small entrepreneurs are very interested in intensive and fruitful cooperation with local authorities authorities, because the main problems in the development of small business are related to the solution of some issues of regional and local importance.

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

A small business entity is a Russian commercial organization or an individual entrepreneur who is aimed at making a profit. Also included in this category are:

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

A non-profit organization, as well as a unitary municipal or government agency is not a small business.

Who belongs to SMEs

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

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

The maximum allowable amount of annual revenue without VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations that are not subjects of small and medium-sized businesses has increased - from 25% to 49%.

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

For individual entrepreneurs, the same criteria for dividing into business categories apply: by annual revenue and number of employees. If an individual entrepreneur has no employees, then his SME category is determined only by the amount of revenue. And all entrepreneurs working only on the patent system of taxation are classified as micro-enterprises.

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

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

State Register of SMEs

Since mid-2016, the Unified Register of Small and Medium-Sized Businesses has been in operation. A list is posted on the portal of the Federal Tax Service, which includes all subjects of small and medium-sized businesses of the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, EGRIP and tax reporting.

The following mandatory information is publicly available:

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

In addition, according to the application of a businessman belonging to small and medium-sized businesses, additional information can be entered in the register:

about the manufactured products and their compliance with the criteria of innovative or high-tech;
on the inclusion of an SME entity in partnership programs with government customers;
on the existence of contracts concluded as a participant in public procurement;
complete contact information.

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

After the formation of the official register, small businesses are no longer required to confirm with documents that they correspond to this status in order to participate in state support programs. Previously, this required the submission of annual accounting and tax reporting, a report on financial results, information about average headcount workers.

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

What gives the status of a small business entity

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

ensure a way out of the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as a freelance;
create new jobs and reduce social tension in society through the growth of the population's well-being;
reduce budget spending on unemployment benefits, health insurance and pensions for officially unemployed persons;
develop new activities, especially in the field of innovative industries that do not require significant costs.

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

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

tax incentives. Special taxation regimes (STS, UTII, ESHN, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to additionally reduce taxes on UTII (from 15% to 7.5%) and on the STS Income (from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for more than a year. In addition, from 2015 to 2020, individual entrepreneurs, first registered after the entry into force of the regional law on, have the right not to pay tax at all under the PSN and STS regimes for two years.
Financial perks. This is direct financial state support in the form of grants and gratuitous subsidies issued under the all-Russian program valid until 2020. Funding can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
administrative benefits. This refers to such concessions as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent employment contracts. When participating in public procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases by state and municipal institutions have to produce from them. When obtaining loans, government guarantors act as guarantors for small businesses.

The criteria for classifying an enterprise as a small business (SE) are established in Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" (as amended on December 6, 2011).

Small and medium businesses include

entered in the unified state register of legal entities, consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises), as well as individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activity without formation of a legal entity (IE), peasant (farm) households that meet the following conditions:

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, charitable and other funds in the authorized (share) capital should not exceed 25%. The share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%;

2) the average number of employees for the previous calendar year should not exceed the following limit values for the average number of employees for each category of small and medium-sized businesses:

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

B) up to 100 people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to 15 people;

3) proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values established by the Government of the Russian Federation for each category of small and medium-sized entities entrepreneurship.

Newly created organizations or newly registered individual entrepreneurs during the year in which they are registered can be classified as small and medium-sized businesses if their indicators of the average number of employees, proceeds from the sale of goods (works, services) or the book value of assets for the period elapsed since their day state registration, do not exceed the limit values.

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 others separate subdivisions specified micro-enterprise, small enterprise or medium-sized enterprise.

Limit values for proceeds from the sale of goods (works, services) and the book value of assets are set by the Government of the Russian Federation once every five years. Revenue from the sale of goods (works, services) for a calendar year is determined in accordance with the procedure established by the Tax Code of the Russian Federation.

The book value of assets is determined in accordance with the legislation of the Russian Federation on accounting.

At present, the maximum values of proceeds from the sale of goods (works, services) for small and medium-sized businesses are established by Decree of the Government of the Russian Federation of July 22, 2008 N 556 “On the maximum values of proceeds from the sale of goods (works, services) for each category of small business entities and medium enterprises.

This document establishes the marginal values of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax, for the following categories of small and medium-sized businesses:

microenterprises - 60 million rubles;
small enterprises - 400 million rubles;
medium-sized enterprises - 1000 million rubles.

Benefits for small businesses.

Taxation

The main legal act regulating taxation, including small business, is the Tax Code of the Russian Federation. However, the Tax Code of the Russian Federation does not contain the concepts of "small enterprise" and "small business entity". This means that no special conditions taxation, including tax incentives, for small businesses is not established.

8. Small businesses are also exempt from:

PBU 11/2008 "Information on related parties”, approved by the Order of the Ministry of Finance of the Russian Federation of April 29, 2008 N 48n (the basis is clause 3 of this Regulation),
PBU 12/2010 “Information on segments”, approved by Order of the Ministry of Finance of the Russian Federation of November 8, 2010 N 143n (the basis is clause 2 of this Regulation, according to which a small business may decide not to apply this Regulation),
PBU 16/02 "Information on discontinued operations", approved by Order of the Ministry of Finance of the Russian Federation of July 2, 2002 N 66n (as amended on November 8, 2010) (the basis is clause 3.1 of this Regulation).

This year has been marked by new fines. Some are already operating, others are just going to “take over on duty”. Here are just three of the most "lit up" in the media. Before 2019 had time to walk around the country, another “gift” from legislators “tinkled” into the penal piggy bank of inspectors. So since January, the employer has been charged with the duty to monitor whether the foreign worker invited by him observes the procedure for staying in the country, whether it corresponds to labor activity purpose of entry. It is also the duty of the inviting party to register the newcomer, arrange for him to rent a dwelling with the subsequent signing of the contract. Moreover, if earlier the employer had only to facilitate the departure of such an employee from the country (after the expiration of his contract), now it is his direct responsibility. So, for example, the employer must inform his foreign worker that his visa is expiring no later than 10 days before its expiration. And in case of loss of a passport by the latter or lack of money for a return ticket, in every possible way to contribute to solving the problem, so that the foreigner leaves the territory of the Russian Federation on time. Violation of this obligation threatens with a substantial fine of up to 500 thousand rubles for the organization and up to 50 thousand for the director. On August 6 this year, the so-called law on “wage slavery” came into force, which states that obstructing the exercise of the right of an employee to change a salary bank is punishable by an administrative fine. For organizations - up to 50 thousand rubles, for directors - up to 20 thousand. From November of this year, employers are liable for violations of the work and rest of drivers. Moreover, fines threaten not only the management (up to 50 thousand rubles), but also the drivers themselves (up to 2.5 thousand). Moreover, punishment is not limited to money. 90 days - it is for such a period that the activities of the violating organization can be suspended. Also, a fine is imposed on the organization if the vehicle released on the route does not have a tachograph (a device for recording speed, work and rest schedules). Previously, only drivers and officials were fined. Mitigation of penalties However, not everything is as severe as it seems at first glance. Back in 2017, the penalty system was relaxed. The result of such mitigation was, for example, the following points: - after the first violation, as a rule, only a warning order is issued; - Penalty is imposed only in case of repeated violation. Penalties that not everyone knows about... See the material prepared by Alena Talash, Managing Partner of RosCo - Consulting and Audit, about this. Read: https: // site All the most interesting about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it suits you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

labor law. Why are employers fined? 1 part

What employers are fined for, what oddities were during inspections, how to communicate with the inspector correctly, which may affect the decision to cancel or mitigate the punishment. We will talk about this in our video. As they say, there would be an employer, and there will definitely be fines for him. And they are. Often this is the fault of the employer himself, who does not always comply with the provisions of labor legislation. If we make a conditional rating of violations, then the “leaders” will be: - conclusion, change and termination of work. contracts; - remuneration (especially upon dismissal); - occupational Safety and Health; - mode of work and rest; - provision (or rather non-provision) of guarantees and compensations provided for by law; - labor. discipline and application of penalties; - training; - violations when hiring a foreigner or a stateless person; - violation of the law on personal data. We have given here only the most “demanded” violations in terms of fines. Many, especially those related to the application of local regulations, were left out of this video. Large fines threaten the employer for not providing vacation, a salary below the minimum wage, for violating the terms of its payment (up to 50 thousand rubles), for drawing up a civil law contract with an individual instead of an employment contract (up to 100 thousand rubles). And in cases related to violation of labor protection requirements - up to 150 thousand rubles. For example, for failure to provide workers with environment-you individual. protection. Penalty for the processing of personal data without the consent of the employee in writing- up to 75 thousand rubles. Money will have to be paid both for serious violations and for curiosities, such as the wrong letter in the spelling of the employee's last name. Moreover, in case of repeated violation, the fine increases, in some cases up to 2 times. According to experts, on average a small company (up to 100 people) pays up to 200,000 rubles in fines per year. The lion's share of fines falls precisely for violation of labor protection requirements. In particular, for not conducting medical examinations, allowing an employee to work without training, etc. Moreover, labor inspectors like to apply the so-called “multiplication tactics” to such violations: the fine is multiplied by the number of employees. Why are employers fined? 2 part. PENALTY FOR EMPLOYERS "Winter-Summer 2019" see 10/14/2019 at 18.00 See the material prepared by Alena Talash, Managing Partner of RosCo - Consulting and Audit, about this. All the most interesting about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it suits you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

Non-tax incentives for small businesses

Currently, one of the most priority tasks of the state is to promote small and medium-sized businesses. In addition to tax incentives, small businesses have a number of concessions, which, in the opinion of the Government of the Russian Federation, should contribute to the growth of company profits. In this video, we will consider the following issues: 1. For small and medium-sized businesses, ... 2. From July 1, 2016, the tax service maintains a register of information about small and medium-sized businesses (Article 4.1 of Law No. 209-FZ). And the basis for the formation of entries in the register will be the information that is available in the database of the Federal Tax Service of the Russian Federation: ... 3. Preferences in terms of purchases from small businesses. 4. Preferential rent. 5. Benefits in relation to setting a cash limit. 6. "Supervisory holidays" and.... See the material prepared by the Managing partner of the company "RosCo - Consulting and Audit" Alyona Talash. Read: https: // site / press / nenalogovye_lgoty_dlya_malogo_biznesa / All the most interesting about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it suits you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk.com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

Small and medium business entities - given legal status gives its owners a number of advantages in relation to other business entities. 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 entities		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 of 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 entities and partnerships

For business companies/partnerships, additional selection criteria have been established (Part 1, Clause 1.1, Article 4 of 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, public, 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 course 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 owners valuable papers in accordance with paragraphs. 6, 6.1 Art. 4.1 of the 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 enterprise data in case of a change.

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 entity.
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

The regulatory framework for the development of small businesses in Russia is the Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation”, which entered into force on January 1, 2008.
In accordance with Law No. 209-FZ, small and medium-sized businesses include: consumer cooperatives entered in the Unified State Register of Legal Entities; commercial organizations (with the exception of state and municipal unitary enterprises); individuals entered in the Unified State Register of Individual Entrepreneurs and carrying out entrepreneurial activities without forming a legal entity; peasant (farm) holdings that meet the conditions established by law.
The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses are presented in Table. one.
The maximum values of proceeds from the sale of goods (works, services) and the book value of assets are set by the Government of the Russian Federation once every five years, taking into account the data of continuous statistical observations for the activities of small and medium-sized businesses. At the moment, the criteria are determined by the Decree of the Government of the Russian Federation dated July 22, 2008 No. 556 “On the marginal values of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses”.
The category of a small or medium-sized business entity is determined in accordance with the most significant condition. For example, if an organization corresponds to a medium-sized enterprise in terms of the average number of employees, and a small enterprise in terms of revenue, the category will be established by the number of employees.
The category of a small and medium-sized business entity changes only if the limit values are higher or lower than the limit values of the average number of employees and sales proceeds indicated in Table. 1, within two consecutive calendar years.
Newly created organizations or newly registered individual entrepreneurs can be classified as small or medium-sized businesses in the year of commencement of activity based on indicators calculated from the date of state registration.

1. Criteria for referring to small and medium-sized businesses

The average number of employees of an enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time jobs, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions of the enterprise.
Revenue from the sale of goods (works, services) for a calendar year is determined in accordance with the procedure established by the Tax Code of the Russian Federation.
The balance sheet value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

small business- this is an entrepreneurial activity carried out by subjects of a market economy according to the criteria (indicators) established by laws that constitute the essence of the concept. The main criterion for classifying subjects of a market economy as small businesses is, first of all, the average number of employees employed in the reporting period at the enterprise. The following criteria for referring to small businesses are most often used: the average number of employees employed at the enterprise, the size of the authorized capital, the annual turnover received by the enterprise, as a rule, for the year, and the amount of assets.

In accordance with the Federal Law of the Russian Federation of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation”, small and medium-sized businesses include consumer cooperatives and commercial organizations entered in the unified state register of legal entities (with the exception of state and municipal unitary enterprises), as well as individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the following conditions:

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) of these legal entities persons should not exceed 25% (except for the assets of joint-stock investment funds and closed-end investment funds), the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%;

2. The average number of employees for the previous calendar year should not exceed the following limit values for the average number of employees for each category of small and medium-sized businesses:

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

§ up to 100 people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to 15 people;

3. proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values established by the Government of the Russian Federation for each category of small and medium business.

The average number of employees of a micro-enterprise and a small 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 of the indicated micro-enterprise, small enterprise .

A micro-enterprise is one of the following business entities: an individual entrepreneur; private enterprise; fishing peasant economy and sometimes society limited liability. Attribution to other categories of business entities (for example, to medium and large businesses) is possible if the above boundary indicators do not meet the established standards.

A micro-enterprise is a payer that pays the following taxes: on the income of individuals; on profits and various duties. Payment procedure and tax rate for micro-enterprises The basic tax rate is 9% of the turnover for a calendar year. However, there are some features. For example, if the number of employees per quarter exceeds five people, then the indicated tax rate (9%) is added for each individual worker 2%.

Micro-enterprises are small business enterprises. The circle of such enterprises includes newly created business entities or those that have been operating for a year from the moment of their registration. Thus, any organization with negligible turnover and a small number of employees can be classified as a microenterprise. The criteria for these enterprises are as follows: about 15 people work in the state, and the average annual revenue does not exceed 60 million rubles. It is also necessary to pay attention to the book value of assets, calculated in the form of the residual value of fixed assets, including the amount of intangible assets. Definition of criteria

The first criterion - the average number of employees of a micro-enterprise is determined for a calendar year, taking into account not only employees in the state, but also employees registered in accordance with civil law contracts, part-time workers, as well as employees of branches or other structural divisions. Actual hours worked are taken into account.

The second criterion - the proceeds received from the sale of goods for the calendar year can be determined in accordance with tax legislation.

The third criterion is the residual value of fixed assets with intangible assets by small and micro enterprises in accordance with the relevant legislation on accounting. Register of micro-enterprises Special government bodies, responsible for supporting such business entities, maintain appropriate registers in order to record the recipients of this support. At the same time, even if the statistics of a micro-enterprise speaks of classifying it as a small enterprise, this does not mean that it will be included in this register. It happens, and vice versa, the business entity is in the register, and is not small. Benefits of creating micro-enterprises A newly created micro-enterprise has a number of advantages for successful start. Thanks to the formation of favorable conditions, many entrepreneurs create just such enterprises. One of the benefits for individual entrepreneurs is a reduced tax rate (9%), which includes: personal income tax; payments of state significance for mandatory social insurance; state duty for entrepreneurial risk, as well as corporate income tax.

It is customary to consider as the main conditions for registering a micro-enterprise: the participants are individuals who can simultaneously be members of the board of an LLC (if such a form of organization was chosen during the registration of the enterprise); not exceeding the threshold level of the enterprise's turnover (60 million rubles); the number of employees should not exceed the established standard (15 people). A micro-enterprise has the right to register as a VAT payer. Pros and cons of the existence of a micro-enterprise Positive aspects of the functioning of such an enterprise: a report is submitted to the tax authorities quarterly, payments are made in the same way; upon delivery annual report no need to provide a sworn auditor's opinion; there are no obligations to pay advance payments for corporate income tax; the possibility for employees of microenterprises to work part-time at several business entities; relatively low cost of accounting in the enterprise. Negative aspects of the work of micro-enterprises: employees of such enterprises cannot enjoy some benefits; accounting is the same for all small businesses; transition to another category of enterprises (for example, medium or big business) is possible only with the onset of a new calendar year.

Thus, it can be confidently stated that a micro-enterprise is an independent business entity that has its own fixed assets and maintains accounting records. In other words, such enterprises are no different from large and medium-sized businesses, except for the amount of turnover and fixed assets, as well as the number of employees.

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