How many people work in small construction organizations. Characteristics of a small enterprise in construction. Benefits for MP

The rules of the game, which are now taking shape in the construction industry of the country, cause a sharply negative attitude among small developers. They regard the policy of the authorities concerning them as a systematic tightening of the screws: in fact, small construction companies do not have legal access to most types of work, they are forced to pay high fees when joining SROs and pay for membership in other industry organizations, while not receiving any preferences . Despite this, according to the observations of the builders themselves, the number of small construction companies in the South is constantly growing, only the shadow segment of illegal shared construction often becomes the lot of such developers. The classic scheme here is the construction of cottage-type apartment buildings on a site intended for individual housing construction, followed by judicial legalization of the purchased apartments by their purchasers. Today, this is perhaps the most high-margin direction on the southern construction market: all risks, including litigation, are offset by the benefits of selling low-cost apartments. The state openly declares war on such developers, but even the small construction business that operates in the legal field is fully feeling the pressure of state structures.

Does the state need "kids"?

According to the general opinion of small developers, each of the existing aspects of state regulation of the industry in one way or another squeezes them out of the market, whether it is joining the SRO, which became mandatory two years ago, or a complex system admission to various types works. And it turns out a vicious circle: even if permits for some stages of construction are not needed, large companies are afraid to cooperate with a subcontractor who does not have documents from any SRO. So if a small developer wants to participate in large construction projects, he needs to get a bunch of permits, including unnecessary ones.

“If such a policy of the state continues, small businesses will leave the industry,” the director of Megacomfort LLC is sure. VladimirMuravyov. -For example , I used to buy a license for 35,000 rubles, and it was valid for five years, but now I buy a license for 300,000 under the SRO, but it is valid for three years. And regardless of whether there are orders or not, you have to pay big taxes. Transport, income tax, VAT and so on - we have to give 64 percent of what we earn, this is unthinkable! On average, we have three or four orders a year, but we pay taxes as if there were fifty of them. And I run around, looking for orders and building a maximum of two-story buildings, because you can’t build more.”

The Krasnodar housing and construction cooperative "Yeseninsky" notes that even if more than two-story buildings are built, administrative barriers for small businesses are almost insurmountable - obtaining documentation and summing up communications stop many developers. General Director of the company "Peresvet-Region-Kuban" NicholasPetrikov also believes that small builders are likely to gradually disappear, since there is no incentive for this segment of the industry. “Every year we see only tightening of laws. But the market needs small companies, since the construction process is hundreds of organizations, and each house, even within the framework of the integrated development of territories, is built by different subcontractors, - says Mr. Petrikov. - The house needs to be finished, supplied with electricity, carried out landscaping activities - all this is done by small developers. At the same time, small businesses are in demand not only from the side of general contractors - they are also small businesses for small businesses. For example, if you need to build a restaurant, a pavilion, a store, a warehouse, they turn to a small company.”

In this regard, according to some market participants, small developers should unite. This trend, as noted by the CEO of the Krasnodar consulting company MACON Realty Group IlyaVolodko is already gaining momentum. “I think it makes sense to consolidate three or four brigades,” says Vladimir Muravyov. “Typically, they consist of five to ten people, and if you take teams with different experience and clearly distribute responsibilities, you can get serious benefits.” According to CEO OOO Soyuz-Develop (Krasnodar) VladimirAvvakumov, today this often happens: “For example, if there is no equipment, an agreement is concluded with a company that has equipment. And I have working hands. And such a scheme will gain popularity.”

However, the director of the Krasnodar law office "Domashchenko and partners" novelDomaschenko doubts the advisability of consolidating small developers, including with the help of SROs, where many are simply forced to join: external activities and decide their own tasks". Nevertheless, according to Mr. Domaschenko, such consolidation would be beneficial to the authorities, since more large structures easier to control: “Cashing out, creating shell companies, avoiding taxes - all this is common in the construction industry. Here is the answer to the question “why are small developers being clamped down?” It is easier for the state to control 30 large companies than a bunch of small players." The expert is convinced that, based on these considerations, the authorities will not promote the development of small businesses in the construction industry, so that small developers can only rely on themselves and their financial resources.

Your niche pulls

At the same time, the question remains: if the state tightens the screws with such force, then how do small developers survive in general, what are their benefits?

According to a representative of the Eseninsky Housing and Construction Complex, small businesses will not leave the southern construction market, since the level of demand for those objects that can be built by small enterprises is quite high here: “For example, it is most profitable to build economy class houses, here profits are good. And if you find your niche, consolidation will no longer be of interest.” The point of view, according to which the construction market needs small business in specific niches, is shared by other experts. “Small developers have important functions - they close the segment of cheap individual housing. It is small developers who build, for example, cottages using “Canadian technologies”, Roman Domashchenko notes. DmitryAblezgov, the head of the commercial real estate department of such a large developer as the Kuban Oil and Gas Company, also admits that the market needs small developers as the main "suppliers" of townhouses and small commercial buildings.

According to Ilya Volodko, today small organizations really occupy a significant share of housing construction in large cities (especially in Krasnodar). “Over the past two years, their activity has increased several times, which indicates the investment attractiveness of the segment,” comments Mr. Volodko. - The main advantages of such companies, allowing to achieve economic efficiency, are a relatively small amount of necessary investments and savings on licensing and project documentation- almost all small developers build houses three or four floors high.

In the niche of individual housing construction, small business is really effective, and most importantly, it is insured against unequal competition - developers working with industrial volumes of square meters simply will not go here. According to Vladimir Muravyov, it is in IZHS that the main advantage of small business is revealed - the ability to work according to flexible schemes: “We win due to the fact that we can vary the objects and types of work, for example, come to the object under a subcontract and take 20-30 percent, but work in this way on several objects. As Vladimir Avvakumov notes, the "comfort zone" for small businesses here begins with an annual turnover of at least a million rubles - for the construction market, the amount is very small. However, a low rate of return and a large number of competing firms in this niche generate high risks - following the completely “white” path, one must be prepared for a very intense struggle for a client with an unclear outcome. And this forces developers to turn to "gray" and "black" schemes of "individual-apartment" construction.

Away match

As market experts admit, the main savings for small developers today is achieved precisely through the use of schemes that allow them to avoid taxation. And here the most attractive niche for small construction business it turns out the construction of multi-apartment "cottages" on the spots intended for individual housing construction. A couple of years ago, "Expert Yug" wrote about this problem in relation to the construction market of Rostov-on-Don (see "Individual multi-apartment plug", No. 23 for 2010), and since then it has not disappeared anywhere. And in Krasnodar, such construction has acquired a massive scale in the area of ​​\u200b\u200bMoskovskaya and Solnechnaya streets - there, at one time, the mayor's office allocated plots for individual housing construction. And while a typical client of the construction market focuses primarily on the price per square meter, offers at a price of 21-30 thousand per "square" in Rostov and Krasnodar (with 39-50 thousand from the "official" developer in the economy class) will always find their buyer .

Industry participants divide small developers into two categories: the first is small construction companies, which work in all segments accessible to them by law, the second - "private traders", that is, enterprises that semi-legally build apartment buildings. “The concept of “private developers” appeared six or seven years ago,” says the authorized representative of the Guild of Managing Developers in Krasnodar PaulRepin. - In most cases, this individual entrepreneurs, small commercial firms who are buying land under individual housing construction with an area of ​​​​8 acres and build five-story buildings there.

According to various estimates, this category in the southern construction market today is almost half of the "kids". It is the opportunity to build and sell such apartments that attracts hundreds of small players to the industry who are ready to take risks: no risky costs will block the huge margin provided by the “black shares”. According to a member of the Krasnodar Regional Bar Association AndrewChekhov, such houses in some cases can bring about 500% profit. “Land plots are registered on individuals, specifications are issued for individuals, land plots are provided for the construction of individual housing construction, and not apartment buildings, instead of equity agreements, preliminary agreements are concluded, agreements on making an advance payment, the rights of buyers to apartments are formalized through court decisions. It is these circumstances that allow small companies to save money and stay on the market with a housing offer at below market prices, ”Dmitry Ablyozgov lists the low price factors.

Market players do not have a unanimous opinion whether it is good or bad when a small, but "gray" segment can give a price one and a half to two times lower than a large, but completely official one. “The simplest thing: a loaf of bread at half price is an old, stale loaf, and here you buy an apartment at half price,” says Vladimir Avvakumov. What is behind this house? These are guest workers, poor quality of work. Then the commissions sit, they demand something, but there is nothing to demand from private traders, they are closed - and the money is in the air. However, according to Nikolai Petrikov, not everything is so simple. Indeed, buyers of "individual-multi-apartment" housing often suffer from registration of their shares, there are problems with networks, since communications are designed to serve private households, and dozens of apartments are hung on them. But for small businesses, this is often almost the only opportunity to enter the market of apartment buildings, and for many consumers - to improve their living conditions.

Will all the flowers bloom?

The authorities controlling the construction, of course, do not favor such developers, but the “black shares” have already occupied their market share without notice. The Guild of Managers and Developers estimates the volume of high-rise housing under construction in the Southern Federal District at about 8.5 million square meters. m - and 10% of them are erected by such "private developers". According to Pavel Repin, the first attempts to involve "gray" developers in the field administrative regulation already exist - for example, the Krasnodar authorities now require only to assemble a package from "private" developers required documents. “They pay taxes regularly, they build on own funds, offer buyers installments and mortgages. The city authorities check all private owners, and violators are forced to put the relevant documents in order, or illegal buildings are demolished through the courts,” Mr. Repin comments.

Indeed, a bunch of problems around multi-apartment development on lands under individual housing construction grows from shortcomings regulation. According to the head of the department for architecture and urban planning of the Krasnodar Territory YuriRysina, now the primary task facing his department is to bring the market to the same rules of the game by providing all municipalities region with territorial planning documents. After that, it will become clear where and what can be built, in what volume and how many storeys. “These rules of the game will become a measure for everything, and everyone should be brought to them, including small developers,” says Mr. Rysin. - Only then will it be possible to overcome such negative things as multi-storey buildings under the guise of individual ones. As a result, I think, all flowers will bloom - both small developers and large ones.

Large developers are in solidarity with the idea of ​​bringing all market players to uniform standards. “Small companies should be engaged in the construction of multi-apartment residential buildings only if they fully comply with the current legislation in the field of shared construction,” says Dmitry Ablyozgov. - But today such companies, other things being equal (construction of housing in accordance with current legislation on shared construction) are uncompetitive in this market - due to the impossibility of obtaining large bank loans, the lack of a stable high wages, qualified personnel, a clear medium-term prospect for the construction of new facilities. Therefore, small businesses are starting to build in their own way, going beyond the legal framework.”

In addition, Yuri Rysin believes that the courts should fully participate in the regulation process, which now often replace executive authorities, deciding whether to leave a certain object or not, although such decisions should be made by expert bodies and construction supervision. Roman Domashchenko also draws attention to the special role of the judiciary in the problem of “individual-multi-apartment” construction: “Now the authorities are shouting that they will ban and demolish, but all this construction is calmly formalized by court decisions - ownership is recognized, and equity holders receive an apartment. Until this niche is closed, small “black” developers will prosper,” Mr. Domaschenko is sure.

In the context of strengthening administrative regulation, the “support line” for small developers may be the creation of new independent public organizations. “There is, for example, the Union of Builders, there are various trade unions, but their function is invisible, we just give them 20-30 thousand rubles in contributions,” says Vladimir Muravyov. “I think that new local organizations that will respect the interests of entrepreneurs will help stabilize the situation.” In the meantime, this has not happened, representatives of the small construction business are convinced that it is better for small developers to be content with individual housing construction and repair work to avoid problems with the authorities and not lose business.

The situation on the labor market in the field of construction of buildings and structures was discussed on November 16 at a meeting of the interdepartmental working group on monitoring the situation on the labor market chaired by the Deputy Prime Minister Russian Federation Olga Golodets. State Secretary, Deputy Minister of Construction, Housing and Communal Services of the Russian Federation Natalya Antipina said that 1.78 million people are currently employed in the construction industry.

In her report, Natalya Antipina said that as of the beginning of November 2015, 132.8 thousand companies operate in the construction industry in Russia, among which 110.5 thousand are construction and reconstruction, another 39.7 thousand - design organizations, and 10.6 thousand - companies performing engineering and survey work.

According to the Deputy Minister, about 94% of companies are micro and small businesses. And 3% each - to medium and large.

“According to the monitoring of the constituent entities of the Russian Federation, 1.78 million people are employed in the construction industry. The number of employees has decreased by 2.7% since the beginning of the year,” said Natalia Antipina. At the same time, the average salary in the construction industry in the country increased by 3.2% and now stands at 26.6 thousand rubles per month.

According to the results of the first three quarters of the year, the leaders in housing commissioning are the Moscow Region, the Krasnodar Territory and the city of Moscow.

Small enterprises in the conditions of development of market relations play important role in the formation of the antimonopoly structure of the market, in overcoming departmental economic monopoly, and also have a great influence on the development of the national economy. In many countries with a market economy, the performance of small enterprises determines the types of economic growth, structure and quality of the gross national product.

In the United States, small enterprises account for about 92% of the total number of enterprises, they account for 50% of scientific and technical developments, more than 60% of all services, and about 40% of industrial output. The total number of small enterprises is more than 7 million, about 110 million people are employed.

The role of small business in the Japanese economy is well known as "Japanese miracle" In the total number of enterprises, small enterprises account for about 77%, which is about 6.5 million, they employ about 40 million people or 70-80% of new jobs.

Small business, having only 3.4% of the value of fixed assets of the Russian economy, produced in 1998 about 12% of the gross domestic product (GDP) and provides one third of the profits for the national economy. The 877,000 small enterprises operating as of January 1, 1999 employ 9 million people and 6 million part-time workers on a permanent basis. About 17%, or about 130 thousand small enterprises, work in the construction industry, the predominant form of ownership is private, its share in the total number is more than 90%.

As we can see, the role of small enterprises in the economy developed countries quite large, and this trend is not only maintained, but even intensified. Russia is only at the very beginning of the mass creation and development of small businesses.

At the heart of the creation and development legal regulations entrepreneurship - the Law of the RSFSR "On enterprises and entrepreneurial activity", Resolutions of the Council of Ministers of the RSFSR dated July 18, 1991 No. 6 "On measures to support and develop small businesses in the RSFSR" and (Federal program of state support for small business in the Russian Federation for 1998-1999 697 dated July 3, 1998. These acts opened wide scope for everyone who is prone to entrepreneurial activity, created conditions for the manifestation of economic initiative and entrepreneurship based on the implementation of the principle of equality of all forms of ownership, free disposal of property and the choice of areas of activity .

Russian legislation defines the main advantages of creating a small business. These include:

  • 1) extremely simplified (declarative) procedure for registration, licensing of entrepreneurial activity;
  • 2) the availability of small business in most of its forms to many citizens due to small initial capital investments and the absence of the need for large working capital;
  • 3) increased mobility, its flexibility, the ability to quickly respond to changes in market demand;
  • 4) solving the problem of creating new jobs;
  • 5) small control apparatus and, consequently, lower overhead costs;
  • 6) use of local raw materials;
  • 7) support for domestic producers;
  • 8) new taxation systems and accounting and reporting.

According to the Law of June 14, 1995 No. 88-FZ "On State Support for Small Business in the Russian Federation", small enterprises in the construction industry include enterprises of any organizational and legal form, including cooperatives with a maximum number of employees up to 100 people ., where the share legal entity or persons in the founding capital does not exceed 25%. The law also includes individuals engaged in entrepreneurial activities without forming a legal entity as small business entities.

The mechanism of formation of a small enterprise is based on the following principles:

  • 1) all small businesses, regardless of the form of ownership, must be in the same starting conditions management;
  • 2) the simplicity of creating a small enterprise, primarily the bidding nature of education;
  • 3) small enterprises can be created in all sectors of the national economy, with the exception of activities that are the prerogative of the state.

The goals of creating small enterprises are: activation of the structural restructuring of the economy, saturation consumer market goods, overcoming sectoral and regional monopoly, expanding competition, creating a material basis for the employment of workers who are released from existing enterprises, strengthening the economic base local authorities authorities, etc.

There is a legal basis for the development of small businesses, but at the same time, you have to start a small business from scratch and under the influence of a number of factors:

  • 1) the economic situation in the country, and above all the state budget deficit, does not allow the state to widely finance the small business development program;
  • 2) the country lacks the infrastructure of the construction market, and above all the system of risk and credit insurance;
  • 3) an acute shortage of entrepreneurs-specialists with experience in entrepreneurial activity in a market economy.

A significant factor in the development of small business is the system of measures for its state support. By providing assistance to small businesses, the state thereby forms the infrastructure of the market, supports entrepreneurial activity. Assistance to small businesses from the state includes two main areas: organizational and economic. Governmental support includes the Federal Small Business Support Fund, regional funds, agencies and business support centers. Use of the system of tax incentives, creation of a civilized space, information support for small businesses, presentation of statistical and accounting reports in a simplified manner, training of personnel, establishing coordination between federal level and subjects of the Federation, which determine the emergence of positive changes in the field of small enterprises.

In accordance with the Decree of the President of the Russian Federation of December 22, 1993 No. 2270 "On some changes in taxation and in the relationship of budgets at various levels", small businesses operating in priority areas of activity, carrying out:

  • 1) construction of housing, industrial, social and environmental facilities;
  • 2) repair and construction work.

Small enterprises operating in these areas of activity do not pay income tax in the first two years of operation, provided that the income in these activities exceeds 70%, and in the third and fourth years of operation they pay income tax in the amount of 25% and 50%, respectively. % of the basic rate, if income from listed species activity is 90% of the total income of products (works, services) sold by them.

All small businesses, regardless of the field of activity, legal form, form of ownership, during the entire time of their work, have the right to tax exemption for that part of the profit that is directed to the following purposes:

  • 1) financing, including in the form of equity participation, capital investments for production and non-production purposes;
  • 2) repayment of bank loans used as capital investments for production and non-production purposes;
  • 3) voluntary contributions to the Fund for Entrepreneurship Support and Competition Development;
  • 4) charitable purposes, but not more than 5%;
  • 5) carrying out R&D, as well as to the Russian Fund fundamental research, but not more than 10% of taxable income.

All these tax credits must not reduce the actual amount of tax, calculated excluding credits, by more than 50%.

Small businesses receive a number of special benefits:

  • 1) exemption from payment of advance contributions to profit;
  • 2) issuance by the Federal Fund for Small Business Support of guarantees to the bank for repayment of the loan, while the fund itself can issue loans;
  • 3) payment by banks and insurance companies, respectively, providing at least 50% of the total amount of loans to small businesses and at least 50% of insurance premiums for reporting period received from insurance of property of small enterprises, 1.5 times reduced income tax in accordance with the Government Decree.

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Small enterprises in the conditions of the development of market relations play an important role in the formation of the antimonopoly structure of the market, in overcoming departmental economic monopoly, and also have a great influence on the development of the national economy. In many countries with a market economy, the results of small businesses determine the types of economic growth, the structure and quality of the gross national product.

In the United States, small businesses account for about 92% of the total number of enterprises, they account for 50% of scientific and technical developments, more than 60% of all services, and about 40% of industrial output. The total number of small enterprises is more than 7 million, about 110 million people are employed.

The role of small business in Japan's economy is well known as the "Japanese miracle". In the total number of enterprises, small enterprises account for about 77%, which is about 6.5 million, they employ about 40 million people, or 70-80% of new jobs.

A small enterprise, having only 3.4% of the value of the fixed assets of the Russian economy, produced in 1998 about 12% of the gross domestic product (GDP) and gives one third of the profits for the national economy. The 877,000 small enterprises operating as of January 1, 1999 employ 9 million people and 6 million part-time workers on a permanent basis. About 17%, or about 130 thousand small enterprises, work in the construction industry, the predominant form of ownership is private, its share in the total number is more than 90%.

As you can see, the role of small businesses in the economies of developed countries is quite large, and this trend is not only maintained, but even intensified. Russia is only at the very beginning of the mass creation and development of small businesses.

The basis for the creation and development of the legal norms of entrepreneurship is the Law of the RSFSR "On enterprises and entrepreneurial activities", Resolutions of the Council of Ministers of the RSFSR of July 18, 1991 N ° 6 "On measures to support and develop small businesses in the RSFSR" and (Federal program of state support for small business in the Russian Federation for 1998-1999) dated July 3, 1998 No. 697. These acts opened up wide scope for everyone who is inclined to entrepreneurial activity, created conditions for the manifestation of economic initiative and entrepreneurship based on the implementation of the principle of equality of all forms of ownership, free disposal of property and the choice of areas of activity.

Russian legislation defines the main advantages of creating small businesses. These include:

1) extremely simplified (declarative) procedure for registration, licensing of entrepreneurial activity;

2) the availability of small business in most of its forms to many citizens due to small initial capital investments and the absence of the need for large working capital;

3) increased mobility, its flexibility, the ability to quickly respond to changes in market demand;

4) solving the problem of creating new jobs;

5)Small control apparatus and therefore lower overhead;

6) use of local raw materials;

7) support for domestic producers;

8) new systems of taxation and accounting and reporting.

According to the Law of June 14, 1995 No. 88-FZ “On State Support for Small Business in the Russian Federation”, small enterprises in the construction industry include enterprises of any organizational and legal Form, including cooperatives with a maximum number of Employed up to 100 people, where the share of a legal entity or individuals in the founding capital does not exceed 25%. The law also includes individuals engaged in entrepreneurial activities without forming a legal entity as subjects of small business.

The basis of the mechanism for the formation of a small enterprise is the following principles:

1) all small businesses, regardless of ownership, must be in the same starting conditions of management;

2) the simplicity of creating a small enterprise, primarily the application-based nature of education;

3) small enterprises can be created in all sectors of the national economy, with the exception of activities that are the prerogative of the state.

The goals of creating small businesses are: activating the structural restructuring of the economy, saturating the consumer market with goods, overcoming industry and regional monopoly, expanding competition, creating a material basis for the employment of workers who are released from existing enterprises, strengthening the economy the base of local authorities, etc.

There is a legal basis for the development of small businesses, but at the same time, you have to start a small business from scratch and under the influence of a number of factors:

1) the economic situation in the country, and, above all, the state budget deficit, does not allow the state to widely finance the small business development program;

2) the country lacks the infrastructure of the construction market, and, above all, the system of risk and credit insurance;

3) an acute shortage of entrepreneurs-specialists with experience in entrepreneurial activity in a market economy.

A significant factor in the development of small business is the system of measures for its state support. By providing assistance to small businesses, the state thereby forms the infrastructure of the market, supports entrepreneurial activity. Assistance to small businesses from the state includes two main areas - organizational and economic. State support includes the Federal Small Business Support Fund, regional funds, agencies and business support centers. The use of a system of tax benefits, the creation of a civilized space, information support for small businesses, the presentation of statistical and accounting reports in a simplified manner, staff training, coordination between the federal level and the subjects of the Federation, which determine the emergence of positive changes in the field of small businesses.

In accordance with the Decree of the President of the Russian Federation of December 22, 1993 jsfo 2270 “On some changes in taxation and in the relationship of budgets at various levels”, small businesses operating in priority areas of activity, carrying out:

1) construction of housing, industrial, social and environmental facilities;

2) repair and construction work.

Small enterprises operating in these areas of activity do not pay income tax in the first two years of operation, provided that the income in these activities exceeds 70%, and in the third and fourth years of operation they pay income tax in in the amount of 25% and 50% of the basic rate, respectively, if the income from the listed activities is 90% of the total income of the products (works, services) sold by them.

All small businesses, regardless of the field of activity, organizational and legal form, form of ownership, during the entire time of their work, have the right to tax exemption for that part of the profit that is directed to the following purposes:

1) financing, including in the form of equity participation, capital investments for production and non-production purposes;

2) repayment of bank loans used as capital investments for production and non-production purposes;

3) voluntary contributions to the Fund for the Support of Entrepreneurship and the Development of Competition;

4) charitable purposes, but not more than 5%;

5) R&D, as well as to the Russian Fund for Basic Research, but not more than 10% of taxable profit.

All these tax credits must not reduce the actual amount of tax, calculated excluding credits, by more than 50%.

Small businesses receive a number of special benefits:

1) exemption from payment of advance contributions to profit;

2) the issuance by the Federal Fund for Support of Small Business of guarantees to the bank for the repayment of the loan, while the fund itself can issue loans;

3) payment by banks and insurance companies, respectively, but providing at least 50% of the total amount of loans to small businesses and at least 50% of insurance premiums for the reporting period received from property insurance of small businesses, 1.5 times reduced income tax in accordance with government decree.

 

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