Refers consumer society to small businesses. What are the criteria for small and medium enterprises. How to determine what the small business differs from the middle and large

In taxation, they can count on state support in some areas of activity. Last year, the requirements were changed that organizations and the PI should comply with small and medium-sized businesses. The criteria of 2017, which determine whether the subject includes a small business, is contained in the updated provisions of the Law of July 24, 2007 No. 209-FZ and the Decree of the Government of the Russian Federation of 04.04.2016 No. 256 on income limits. In our article, we will consider these criteria and the procedure for their use.

Law 209-FZ: criteria for attribution to small enterprises

IP, Organizations, KFH, production and consumer goods can be attributed to small and medium-sized enterprises if they meet certain conditions and limits established by law No. 209-FZ, and their income does not exceed the limits established by the Decree of the Government of the Russian Federation No. 265. System used Taxation does not affect this status.

The main criteria of a small enterprise, this is:

  • the proportion of other organizations in capital (not applied to the IP),
  • last year average number employees (not applied to IP without workers),
  • the amount of income last year.

The first criterion for attributing an enterprise to small businesses - limit share of participation - does not apply to the following enterprises:

  • JSC, whose shares belong to the shares of the innovative sector of the economy,
  • organizations that apply in practice the results of intellectual activity, the rights to which belong to their founders - budget, educational and scientific institutions,
  • enterprises - participants of the project "Skolkovo",
  • organizations whose founders provide state support innovative activity.

Such criteria for attributing to small enterprises as the number of employees and income from 01.08.2016. Defined in a new way:

  • instead of the average number of employees, it is now necessary to take into account the average number, which does not include external partners and employees under GPC agreements;
  • revenue as an independent criterion of classifying an enterprise to small business entities no longer applies - now it is necessary to take into account the total amount of income of the enterprise: revenue, non-dealer income, the cost of free property, dividends and other income listed in Art. 250 NK RF. An income indicator is taken from the tax declaration.

Criteria of the Small Enterprise 2017 (Table)

Criterion

Maximum limit of values

Micro-enterprise

Small business

Middle Enterprise

The total share of participation in the authorized capital of OOO:

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

Foreign legal entities, legal entities that are not small and medium enterprises (PP. "A" of paragraph 1 of 1.1 of Art. 4 of Law No. 209-FZ)

The average number of employees of the IP and organizations over the past year (paragraph 2 of Part 1.1 of Art. 4 of Law No. 209-FZ)

up to 100 people.

The income of the IP and organizations received over the past year (Decree of the Government of the Russian Federation of 04.04.2016 No. 265)

120 million rubles.

800 million rubles.

2 billion rubles.

What criteria for small enterprises in 2017 applies FTS

The tax service in 2016 created a single register of small businesses, to familiarize themselves with whom on the FTS website. It is formed on the basis of these EGRULT and EGRIP, declarations, report on the average number and other indicators. The tax authorities explained how the registry would be formed, taking into account the new criteria for attributing enterprises to small businesses in his letter dated 18.08.2016 No. 14-2-04 / 0870.

The category of a small business entity may change if within 3 years in a row the limit values \u200b\u200bof the income criteria and the number of employees will be higher or lower than established. This means that the status of a small business entity will continue, even if for medium, small enterprises and microenterprises criteria will be exceeded during the year or two years.

In 2016, IP and organizations, whose revenues and the number of employees did not exceed the limits during 2013-2015, were recognized as small enterprises. The new criteria for the classification of the enterprise to the category of small enterprises in 2017, the FTS takes into account when incorporated into the register of newly created IP and organizations, and the first changes in the statuses of current small enterprises will occur only in 2019.

Confirm your status Small businesses if they are included in the Unified Registry, should not.

AO - Small Enterprise (classification criteria)

To the small business sector can be attributed and joint-stock companyif it meets the requirements of Art. 4 of Law No. 209-FZ. For an AO criterion that determines the belonging to a small enterprise is an income, as well as the number of employees, corresponding to the same limits as for other organizations (paragraph 2 and 3 part 1.1 of Art. 4 of Law No. 209-FZ, the Decree of the Government of the Russian Federation from 04.04.2016 № 265).

Mandatory Audit: Criteria 2017 for Small Enterprise

Should small enterprises undergo a mandatory audit? According to the Law of December 30, 2008 No. 307-FZ, compulsory audit, in particular, are subject to (Article 5 of Law No. 307-FZ):

  • all joint-stock companies
  • organizations whose revenue without VAT exceeded 400 million rubles for previous reporting year, or the amount of balance assets at December 31 of the previous year exceeded 60 million rubles.

Small enterprises, criteria in 2017, which correspond to those listed, the audit is obliged to undergo.

Benefits of small and medium enterprises

The criteria of 2017, with their observance, allow to remain a small business entity unlimited time. This status gives II and organizations, in particular, the following advantages:

  • the use of low tax rates when using specials, if provided for by the Regional Law,
  • maintaining a simplified accounting, the application of the cash method, the presentation of simplified forms of balance and report on the finisults in the IFSN (except for small enterprises subject to mandatory audit),
  • until December 31, 2018, the planned audits of supervisory authorities are not threatened: fire inspections, licensed control and other (Art. 26.1 of the Law of December 26, 2008 No. 294-FZ),
  • obtaining state subsidies, participation in small business support geuses.

The concept of small and medium-sized businesses is established, to which in accordance with Article 4 Federal Law from 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in Russian Federation" relate:

  • citizens registered in the prescribed manner (as individual entrepreneurs (IP) or as head of peasant (farmer) farms (KFH);
  • registered in the prescribed consumer cooperatives and commercial organizations (except state and municipal unitary enterprises).

Subjects of small and medium-sized businesses must comply with three criteria.

Criterion 1. Participation in capital for legal entities.

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

The exception is the assets of shareholder investment funds, closed mutual investment funds and investment partnerships.

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

The exception is economic societies (economic partnerships), whose activities are practical application (introduction) of the results of intellectual activity 1, the exceptional rights to which belong to the following types of founders:

  • budget, autonomous scientific institutions;
  • budget institutions, autonomous institutions, educational institutions of higher education;
  • legal entities, founders (participants) of which are legal entities included in the list of legal entities providing the Government of the Russian Federation state support Innovative activities 2, subject to conformity to certain criteria.

The exceptions also contribute to legal entities who received the status of a project participant in accordance with the Federal Law of September 28, 2010 No. 244-FZ "On the Innovative Center" Skolkovo ".

Criterion 2. According to the average number of employees.

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

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

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

The average number of employees of the microenterprise, a small enterprise or a secondary enterprise for the calendar year is determined taking into account all its employees, including workers working on civil-legal agreements or part-time, taking into account the actual time, workers of representative offices, branches and other separate divisions.

Criterion 3. By revenue from the sale of goods (works, services).

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

  • for microenterprises - 120 million rubles;
  • for small enterprises - 800 million rubles;
  • for medium-sized enterprises - 2000 million rubles.

These values \u200b\u200bmay be revised by the Government of the Russian Federation.

The category of a small or medium-sized entrepreneurship subject is determined in accordance with the greatest value from the conditions established by the criterion 2 and the criterion 3. For example, if individual entrepreneur, peasant (farmer) economy, legal entity (OJSC, CJSC, etc.), satisfying the criterion 1, have an average number of employees of 15 people, and revenue from sales or balance value of assets 500 million rubles, then such a subject economic activity It falls into the category "Middle Enterprise".
Or, on the contrary, if the revenue from the implementation or the carrying amount of assets in the subject of economic activity is less than 60 million rubles, and the average number of employees over 250 people, then such a subject does not fall under the concept of even the average enterprise, that is, is a large enterprise.

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

1 programs for electronic computing machines, databases, inventions, useful models, industrial samples, selection achievements, topologies of integrated circuits, production secrets (know-how).
2 in forms established by Federal Law of 08.23.1996 No. 127-FZ "On Science and State Scientific and Technical Policy".

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 on which is indicated in the unified register of such subjects (paragraph 1 of Article 3 of the Federal Law of July 24, 2007 No. 209-ФЗ). 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) Total share of participation foreign organizations or non-SMP organizations 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 lies in the practical application (implementation) of the results of intellectual activity (programs for computer, inventions, selection achievements, etc.), the exceptional 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

The main indicator, which allows you to recognize the company small - the number of employees for a specific time interval. These criteria are also important as the value of its assets, size authorized capital And annual turnover.

In Russia, a small enterprise is commercial organization, in the authorized capital of which the proportion of the participation of the subjects of the Russian Federation, charitable and other funds, as well as religious and public organizations Not higher than 25 percent. In addition, the proportion that belongs to several legal entities or one JUR. Entry, there should also be no more than 25 percent.

The number of employees for a certain period should not be higher than the standard established in the specific area. If this construction, industry or transport is the number of employees of a small enterprise can not exceed 100 people. If this wholesale - no more than 50 people if domestic service or retail - Not more than 30 people if any other activity is no more than 50 people.

Middle enterprises

The definitions of medium and small businesses around the world are close enough. The fact that they generalize are economic entities that do not exceed the specific indicator of the number of employees, the amount of gross assets and turnover. Middle enterprises are also entitled to simplified reporting. In order to understand the framework of the number of employees - after all, this criterion is most often the main thing - it is worth considering several examples.

If you take a consulting or research agency - it can be attributed to the average enterprise when the number of his employees ranges from 15 to 50. If we talk about travel company, To the number of medium-sized enterprises, it can be attributed to when the number of its employees will range from 25 to 75. The average print media will be a revision with the number of employees not higher than 100. Just as in relation to small enterprises, medium-sized enterprises are considered by revolutions. And market share they occupy.

Large companies

Large called an enterprise that produces a significant share of the total commodity volume of any industry. It is also characterized by the number of people employed in the work, the size of assets and sales. To attribute the company to the category of large business, it is necessary to take into account the territorial, industry and state specifics. For example, for the field of mechanical engineering, the main factors are the volume of products, the number of workers and the cost of fixed assets. If you take an agro-industrial complex, you can only focus on livestock or land.

Check if your enterprise applies to small businesses in 2018 to figure out how to install the cash limit, keep records and donate reporting, which benefits can be calculated. You to help the table - a small enterprise: Criteria for the classification of 2018.

Criteria of small enterprise 2018: Table

The criteria for which companies refer to small businesses are established by federal law of 24.07.2007 No. 209-FZ (as amended from 27.11. 2017 No. 356-FZ).

Who belongs to small business entities in 2018:

  • household societies and partnerships;
  • production and consumer cooperatives;
  • Kf (peasant (farmer) farms);
  • IP (individual entrepreneurs).

That is, it commercial companiesleading certain types of activities and having special conditions registration. To assign an enterprise to small, the following limits must also be performed (see Table).

Criteria of a small enterprise 2018

Criterion Limit
The average number of employees for the preceding calendar year ≤ 100 people.
≤ 25%
≤ 49%
≤ 800 million rubles. decree of the Government of the Russian Federation of 04.04.2016 No. 265 (valid from August 1, 2016)

From August 1, 2016, the Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 clarified: to the subjects of small entrepreneurship companies do not belong to the amount of revenue, but by the amount of income. Revenue limit is considered to be out of total income for all types. business activities And in all modes, if the company applies several. The sums of the limits remained the same. In fact, the revenue indicators simply changed to the limit values \u200b\u200bof income. Based on the information received, the tax authorities constitute a single register of small and medium-sized entrepreneurship entities.

Note!

Some companies may not have fallen into the registry. In a letter from 08.23.16 № SA-4-14 / [Email Protected] The tax authorities were told that they included the company's register on the basis of figures for 2015. If the income or the average number during this period is higher than the limits, the company did not get into the registry, even if in the previous years, the indicators are normal. If there are no companies in the registry, but it falls under the criteria, it is necessary to submit a statement through the tax authorities.

Small business entities do not need to confirm their status. All the necessary information on the compliance with the criteria of a small enterprise in 2018 the tax authorities receive 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 EGRULT (Art. 11 of the Federal Law of 08.02.1998 No. 14-FZ).

Criteria of microenterprise 2018.

Above, we talked about small business entities in 2018, who applies to them. But there is another category of small companies - micro-enterprises.

Criteria for microenterprise 2018: Table

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 subject to small or medium-sized businesses, 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

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. These are the lowest indicators. But the same as small and medium enterprises (SME business) of microenterprises must meet the requirements for participation in the founders of the company's Russian Federation (no more than 25%) and foreign legal entities or companies that are not small business entities (no more than 49%).

Small I. medium business: General Criteria Related 2018
Criterion Limit
Middle enterprises Small businesses Microprithing
General criteria
The average number of employees for 2017 ≤ 15 people 16-100 people. 101-250 people.
Income from activities (amount of revenue and non-revenue income) for 2017 (without VAT) ≤ 120 million rubles. ≤ 800 million rubles. ≤ 2000 million rubles.
Additional criteria
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 subject to small or medium-sized businesses, as well as foreign organizations. ≤ 49%

LLC has two conditions. For JSC, an additional requirement of just one (letter of the Federal Tax Service of Russia of 08.23.2016 No. SA-4-14 / [Email Protected]). See the table.

Ltd AO

Revenue for 2017 - no more than 800 million rubles.

The number of employees for 2017 is no more than 100 people.

The share of the participation of the Russian Federation, subjects, public organizations - no more than 25%

The share of other organizations that are not small or medium - not more than 49%

1) Society shares appea valuable papers and relate to the high-tech sector of the economy;

2) the company uses the results of intellectual activity in operation;

3) JSC - participant "Skolkovo";

4) Founders - LLC "Sigma. Tomsk", OJSC "Rosnano", LLC "Center Transfer Technologies", LLC "Sigma.Novosibirsk".
Benefits for small enterprises in 2018

If the company refers to a small business entity in 2018, it is entitled to take advantage of the following benefits.

Supervisory holidays. From January 1, 2016 to December 31, 2018, supervisory holidays were announced for small entities. That is, non-tax checks are prohibited (federal law of July 13, 2015 No. 246-FZ). There are only a few conditions: for the previous three years, the company should not have gross violations, as well as misconduct, for which they could suspend activities, cancel the license or disqualify the director. If the company by mistake included in the check plan, it is entitled to cross out itself from the list.

Note!

The scan prohibition in 2018 does not operate in relation to companies and IP, which for the three preceding checks of the year were brought to justice under Part 2 of Art. 26.1 of the Federal Law of December 26, 2008 No. 294-FZ (disqualification, administrative suspension of activities, deprivation / suspended license).

Refusal to the cash limit.Subjects of small business In 2018, it is entitled not to establish the limit of cash balance at the checkout (paragraph 2 of the instructions of the Central Bank of the Russian Federation of 11.03.2014 No. 3210-y, the letter of the Central Bank of the Russian Federation of 08.12.14 No. 29-1-1-6 / 9698). You can abandon the limit at any time. It is only necessary to publish the executive order (I download the example below by reference). In practice, some inspectors are allowed to abandon the limit of only those companies that are included in the register of small business entities. This is a violation.

Simplified accounting and reporting.Subjects of small entrepreneurship are entitled to use simplified accounting methods and handed reporting in simplified form. Simplified ways are practically in every PBU. In addition, they are all listed in the information of the Ministry of Finance No. PZ-3/2015. It is only necessary to take into account that the benefits for small businesses on accounting does not apply to small companies for which the obligatory audit of financial statements is envisaged. This is all JSC, as well as LLC with revenue for the previous year over 800 million rubles.

Refusal to adopt local regulatory acts containing norms labor law. According to Article 309.2 of the Labor Code of the Russian Federation, employers - small businesses - microenterprises have the right to fully or partially refuse to adopt local regulations containing labor law standards (internal rules labor routine, Labor Payment Regulation, Promation Regulations and others). In case of refusal of acts of microenterprises, conditions are obliged to include in employment contracts, which in accordance with the Labor Code of the Russian Federation are prescribed in acts.

Benefits on regional taxes.Local authorities have the right to establish benefits for small business entities in 2018. For example, for property tax from cadastral value (paragraph 2 of Art. 372 of the Tax Code of the Russian Federation). Also, the regions have the right to establish reduced rates for companies on USN.

Participation in public procurement . In 2018, small business has an advantage with the participation in government. Customers from government agencies We are obliged to buy at least 15% of the annual procurement volume in small businesses.

 

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