How many are employed in small construction organizations. Characteristics of a small enterprise in construction. Benefits for MT

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 the 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 an SRO and pay for membership in other industry organizations, without 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, except that the lot of such developers often becomes the shadow segment of illegal equity construction. The classic scheme here is the construction of cottage-type apartment buildings on the site intended for individual housing construction, with the subsequent legalization of the purchased apartments by their purchasers. Today, this is perhaps the highest margin direction in the southern construction market: all risks, including legal risks, are covered by the benefits from the sale of apartments with a low cost price. The state openly declares war on such developers, but the small construction business, which operates in the legal field, fully feels 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 became mandatory two years ago, joining an SRO or a complex system of admissions to various types of work. And the result is a vicious circle: even if admissions to 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 this state policy continues, small business will leave the industry,” the director of Megacomfort LLC is confident. VladimirMuravyov. -For example , i used to buy a license for 35 thousand rubles, and it was valid for five years, and now under the SRO I buy a license for 300 thousand, but it is valid for three years. And regardless of whether there are orders or not, you have to pay high taxes. Transport, income tax, VAT and so on - we have to give 64 percent of our earnings, 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, look for orders and build maximum two-story buildings, because you can't build any more. "

The Yeseninsky housing construction cooperative in Krasnodar notes that even if you build more than two-storey buildings, administrative barriers for small businesses are almost insurmountable - obtaining documentation and laying communications stops many developers. General Director of the company "Peresvet-Region-Kuban" NikolayPetrikov 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 the tightening of laws. But the market needs small companies, since the construction process involves hundreds of organizations, and each house, even within the framework of integrated development of territories, is built by different subcontractors, says Mr. Petrikov. - The house needs to be finished, supplied with electricity, to carry out improvement measures - all this is done just by small developers. At the same time, small businesses are in demand not only on the part of general contractors - they are also small businesses for small businesses. For example, if you need to build a restaurant, pavilion, store, 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 IlyaVolodkois already gaining momentum. “I think it makes sense to be consolidated by three or four teams,” says Vladimir Muravyov. "As a rule, they consist of five to ten people, and if you take teams with different experience and clearly assign responsibilities, you can get serious benefits." According to the general director of Soyuz-Development LLC (Krasnodar) VladimirAvvakumovaToday, 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 this scheme will gain popularity. "

However, the director of the Krasnodar law firm "Domashchenko and Partners" NovelDomashchenko doubts the advisability of consolidating small developers - including with the help of SROs, where many are simply forced to join: “I see no prerequisites for mass unification of small players - they, as a rule, do not seek to participate in external activities and solve their own problems.” Nevertheless, according to Mr. Domashchenko, such a consolidation would be beneficial to the authorities, since larger structures are easier to control: “Cashing out, setting up fly-by-night companies, tax evasion are all common in the construction industry. Here is the answer to the question "why are small developers 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 own financial resources.

Pulls its niche

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 the representative of the Yeseninsky housing complex, small business 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 the profits are good ... And if you find your niche, consolidation will cease to 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 are closing the segment of low-cost individual housing. It is small developers who build, for example, cottages using “Canadian technologies”, ”notes Roman Domashchenko. DmitryAblezgov, 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 them to achieve economic efficiency, are the relatively small amount of necessary investments and savings on permits and design documentation - almost all small developers build houses with a height of three to four floors.”

In the IZhS niche, small business is really effective, and most importantly, it is insured against unequal competition - developers working with industrial volumes of square meters will simply not go here. According to Vladimir Muravyov, it is in individual housing construction that the main advantage of small business is revealed - the ability to work according to flexible schemes: “We benefit from the fact that we can vary objects and types of work, for example, come to the object on a subcontract and take 20-30 percent, but work in this way at several sites. " 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, low profit margins and a large number of competing firms in this niche give rise to high risks - going along the entire "white" path, you need to be prepared for a very tense struggle for a client with an unclear outcome. And this forces developers to turn to “gray” and “black” schemes of “individual-multi-apartment” construction.

Away match

As market experts admit, the main savings for small developers today are achieved precisely through the use of schemes that allow them to avoid taxation. And here the most attractive niche for small construction business is 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 apartment blockage", No. 23, 2010), and since then it has not gone 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 economy class) will always find their buyer ...

The industry participants divide small developers into two categories: the first is small construction companies that operate in all segments available to them by law, and the second is “private owners”, that is, enterprises that semi-legally build apartment buildings. “The concept of 'private developers' appeared six to seven years ago, - says the plenipotentiary representative of the Guild of Managing Developers in Krasnodar PaulRepin... “In most cases, these are individual entrepreneurs, small commercial firms that buy up land plots for individual housing construction with an area of \u200b\u200beight acres and build five-story buildings there.”

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

Market players disagree on 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 for half the price is an old, stale loaf, and here you buy an apartment at half price,” says Vladimir Avvakumov. - What is behind such a house? These are guest workers, poor quality of work. Then the commissions sit, they demand something, but there is nothing to demand from the private traders, they close down - and the money is fired. " However, according to Nikolai Petrikov, not everything is so simple. Indeed, buyers of "individual-multi-apartment" housing often struggle with the 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?

Building control bodies, of course, do not favor such developers, but "black shares" have already taken their market share by default. The Guild of Managers and Developers estimates the volume of multi-storey housing under construction in the Southern Federal District at about 8.5 million square meters. m - and 10% of them are being built by such "private developers". According to Pavel Repin, the first attempts to involve “gray” developers in the field of administrative regulation have already been made - for example, the Krasnodar authorities are now only demanding from “private” developers to collect a package of necessary documents. “They pay taxes regularly, build on their own funds, offer buyers installments and mortgages. The city authorities check all private traders, and the violators are forced to put the relevant documents in order, or through the courts they demolish illegal buildings, ”Mr. Repin comments.

Indeed, a bunch of problems around multi-apartment development on land under individual housing construction stems from regulatory deficiencies. According to the head of the Department of 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 of the region with territorial planning documents. After that, it will become clear where and what can be built, in what volume and in what number of storeys. “These rules of the game will become a yardstick for everything, and everyone, including small developers, should be brought to them,” 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 the flowers will bloom - both small developers and large ones. "

Large developers are in solidarity with the idea of \u200b\u200bbringing all market players to uniform standards. “Small companies should be engaged in the construction of apartment buildings only if they fully comply with the current legislation in the field of shared construction,” says Dmitry Ablezgov. - But today such companies, all other things being equal (housing construction in accordance with the current legislation on shared construction), are not competitive in this market - due to the impossibility of obtaining large bank loans, the lack of stable high wages, qualified personnel, and a clear medium-term construction prospects new objects. Therefore, small businesses are starting to build in their own way, going beyond the legal framework. "

In addition, Yuri Rysin believes, the courts should fully participate in the regulation process, which now often substitute for the executive authorities, deciding whether to leave a certain object or not, although such decisions should be made by the examination and construction supervision authorities. 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 prohibit and demolish, but all this construction is calmly formalized by court decisions - the right of ownership is recognized, and the shareholders receive an apartment. Until this niche is closed, small “black” developers will prosper, ”Mr. Domashchenko is sure.

In the context of strengthening administrative regulation, the creation of new independent public organizations may become a "line of support" for small developers. “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 dues,” says Vladimir Muravyov. “I think 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 in order to avoid problems with the authorities and not lose their 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 Deputy Prime Minister of the Russian Federation Olga Golodets. Natalya Antipina, State Secretary, Deputy Minister of Construction, Housing and Communal Services of the Russian Federation, said that at present 1.78 million people are employed in the construction industry.

In her report, Natalya Antipina said that as of early November 2015, 132.8 thousand companies operate in the construction industry in Russia, of which 110.5 thousand are construction and reconstruction, another 39.7 thousand are 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 employed people has decreased by 2.7% since the beginning of the year, ”noted Natalia Antipina. At the same time, the average salary in the construction industry in the country increased by 3.2% and now amounts to 26.6 thousand rubles a month.

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

Small enterprises in the conditions of 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 market economies, the performance of small businesses determines the types of economic growth, the 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 technological developments, more than 60% of all services, and about 40% of industrial production. The total number of small businesses is over 7 million, employing about 110 million people.

The role of small business in the Japanese economy is well known as "Japanese miracle". In the total number of enterprises, small enterprises - 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 gives one third of the profit for the national economy. On January 1, 1999, 877 thousand small enterprises operate on a permanent basis, 9 million people and 6 million part-time workers. 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 amount is more than 90%.

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

The basis for the creation and development of legal norms of entrepreneurship is the Law of the RSFSR "On Enterprises and Entrepreneurship", Resolution of the Council of Ministers of the RSFSR dated July 18, 1991 No. 6 "On measures to support and develop small enterprises 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 a 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 choice of areas of activity.

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

1) an extremely simplified (declarative) procedure for registration and 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 circulating assets;
3) increased mobility, its flexibility, the ability to quickly respond to changes in market demand;
4) solving the problem of creating new jobs;
5) a small management apparatus and, therefore, lower overhead costs;
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 of 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 of a legal entity or persons in the charter capital does not exceed 25%. The law also includes individuals engaged in entrepreneurial activities without forming a legal entity to small businesses.

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

1) all small businesses, regardless of their form of ownership, must be in the same starting conditions for business;
2) the ease of creating a small enterprise, primarily the application nature of education;
3) small businesses 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 structural restructuring of the economy, saturation of the consumer market with goods, overcoming sectoral and regional monopoly, expanding competition, creating a material basis for the employment of workers dismissed from existing enterprises, strengthening the economic base of local authorities, etc.

There is a legal basis for the development of small business, but at the same time, starting a small business has to be done from scratch and under the conditions of a number of factors:

1) the economic situation in the country, and above all the deficit of the state budget, does not allow the state to widely finance the program for the development of small business;
2) there is no infrastructure for the construction market in the country, and above all a system of insurance against risks and loans;
3) an acute shortage of professional entrepreneurs 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 market infrastructure, supports entrepreneurial activity. Government assistance to small businesses includes two main areas: organizational and economic. State support includes the Federal Fund for Small Business Support, regional funds, agencies and business support centers. Using the system of tax incentives, creating a civilized space, providing information support for small businesses, submitting statistical and accounting reports in a simplified manner, training personnel, establishing coordination between the federal level and the constituent entities of the Federation, which determine the emergence of positive shifts in the field of small businesses.

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 of various levels" the maximum benefits are available for 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 work, provided that the income in these activities exceeds 70%, and in the third and fourth years of work they pay income tax in the amount of 25% and 50%, respectively. % of the basic rate, 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 period of their work, have the right to exemption from taxes for that part of the profit that is directed to the following purposes:

1) financing, including by way 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 Entrepreneurship Support and Competition Development Fund;
4) charitable purposes, but not more than 5%;
5) R&D, as well as to the Russian Foundation for Basic Research, but not more than 10% of taxable profit.

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

Small businesses are provided with a number of special benefits:

1) exemption from the payment of advance contributions on profit;
2) the issuance of guarantees to the bank for the loan repayment by the Federal Fund for Small Business Support, 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 the reporting period received from insurance of property of small businesses, 1.5 times reduced income tax in accordance with the regulation Governments.

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Small enterprises in the conditions of 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 performance of small enterprises determines the types of economic growth, the structure and quality of the gross national product.

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

A small enterprise, possessing 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 gives one third of the profit for the national economy. On January 1, 1999, 877 thousand small enterprises operate on a permanent basis, 9 million people and 6 million part-time workers. The construction industry employs about 17%, or about 130 thousand small enterprises, the predominant form of ownership is private, its share in the total amount is more than 90%.

The basis for the creation and development of legal norms of entrepreneurship is the Law of the RSFSR "On Enterprises and Entrepreneurial Activity", Resolution 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 a wide scope for all who are inclined to entrepreneurial activity, created conditions for the manifestation of good business initiative and entrepreneurship based on the implementation of the principle of equality of all forms of ownership, free disposal of property and choice of areas of activity.

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

1) the 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 the small initial investment of capital and the absence of the need for large circulating funds;

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 management apparatus and, therefore, lower overhead costs;

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 of 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 Employing up to 100 people, where the share of a legal entity or persons in the Founding Capital does not exceed 25%. The law also includes individuals who are engaged in entrepreneurial activity without forming a legal entity as subjects of small business.

The following principles are in the basis of the mechanism of formation of a small enterprise:

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

2) the simplicity of creating a small enterprise, first of all, the application nature of education;

3) small businesses 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 restructuring of the economy, saturation of the consumer market with goods, overcoming sectoral and regional monopoly, expanding competition, creating a material basis for the employment of workers released from existing enterprises, strengthening the economy. the base of local authorities, etc.

There is a legal basis for the development of small business, but at the same time, starting a small business has to be done from scratch and under the conditions of a number of factors:

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

2) the country lacks the infrastructure of the construction market, and, first of all, the insurance system for risks and loans;

3) an acute shortage of professional entrepreneurs 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 market infrastructure, supports entrepreneurial activity. Government assistance to small businesses includes two main areas - organizational and economic. State support includes the Federal Fund for Small Business Support, regional funds, agencies and business support centers. Using the system of tax incentives, creating a civilized space, providing information support to small businesses, submitting statistical and accounting reports in a simplified manner, training personnel, establishing coordination between the federal level and the subjects of the Federation, which determine the emergence of positive shifts 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 interrelationships of budgets of various levels" the maximum benefits are available for 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 work, provided that the income from these activities exceeds 70%, and in the third and fourth years of work they pay a tax on profit 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.

1) financing, including by way 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 Entrepreneurship Support and Competition Development Fund;

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

5) conducting research and development, as well as to the Russian Foundation for Basic Research, but not more than 10% of taxable profit.

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

Small businesses are provided with a number of special benefits:

1) exemption from the payment of advance contributions on profit;

2) the issuance by the Federal Small Business Support Fund of guarantees to the bank to repay 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 with a government decree.

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