Private institutions are subjects of small business. The concept of large, medium and small businesses

Small and medium-sized businesses are business entities (legal entities and individual entrepreneurs), referred in accordance with the conditions established by the Federal Law of 24.07.2007. No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", to small enterprises, including micro-enterprises, and medium-sized enterprises.

The presence of the status of a small or medium-sized business allows you to use state and (or) municipal support.

Attention! Subjects of small and medium-sized businesses can be recognized commercial organizations(except state and municipal unitary enterprises), consumer cooperatives, individual entrepreneurs and peasant (farm) enterprises.

Criteria for inclusion in small and medium-sized businesses:

1. For legal entities- the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds, in the authorized (share) capital (share fund) does not exceed 25%, the share of participation of one or several legal entities that are not subjects of small and medium-sized businesses, does not exceed 25%.

2. The average number of employees for the previous calendar year does not exceed the following limit values:

101-250 people for medium enterprises,

Up to 100 people for small businesses, as part of small micro-enterprises - up to 15 people.

3. Proceeds from the sale of goods, works, services excluding VAT or the book value of assets for the previous calendar year does not exceed the following limit values:

1000 million rubles for medium enterprises,

400 million rubles for small businesses,

60 million rubles for microenterprises.

conclusions

1. Entrepreneurial activity may be carried out by citizens registered in accordance with the established procedure and organizations.

2. The organization may be commercial or non-commercial.

3. A non-profit organization may carry out entrepreneurial activity only to the extent that it is necessary to achieve the goals of its main activity. A commercial organization carries out entrepreneurial activities without restrictions.

4. Individual entrepreneurs and LLCs are full participants in civil circulation, however, each of these forms has its own characteristics.

5. There is a concept of small and medium-sized businesses. To be classified as a small and medium-sized business, an enterprise must comply with the established criteria.

Small and medium-sized enterprises (SMEs) are organizations and individual entrepreneurs that, in accordance with certain conditions, belong to small and medium-sized enterprises and information about which is indicated in the unified register of such entities (clause 1, article 3 of the Federal Law of July 24, 2007 No. 209-FZ). Being an SME and especially a small business is convenient, because small businesses, for example, can generally lead and compile. Small businesses may not approve the cash balance limit (clause 2 of the Directive of the Central Bank of March 11, 2014 No. 3210-U). Many small businesses cannot conduct scheduled inspections in 2019 (but we are not talking about inspections by the Federal Tax Service, the Pension Fund of the Russian Federation or the FSS) (part 3.1 of article 1, article 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).

Medium and small enterprises: criteria 2019

The criteria for small businesses in 2019 are established by Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ.

For small and medium-sized businesses, we will group the 2019 criteria in tables.

At the same time, we will divide such criteria into 3 groups: legal criteria, criteria for the number and criteria for income. If a business entity or business partnership meets at least one of the legal criteria, it is necessary to verify their compliance with the size criterion (or rather average headcount employees for the previous calendar year) and income criteria. But for production, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, only the criteria of number and income are important. Other conditions for them are not taken into account.

Legal Criteria

For business entities and partnerships, the legal criteria for classifying an enterprise as a small business are as follows.

Form (features) of the organization	Conditions	Note
Any LLC	Condition 1: 1a) The total share of participation of the Russian Federation, 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 that is part of the assets of investment funds) in the authorized capital does not exceed 25%; 1b) the total share of participation of foreign organizations or organizations that are not SMEs does not exceed 49%	An LLC that satisfies Condition 1a) but does not satisfy Condition 1b) is recognized as an SMP if such LLC complies with Condition 4, 5 or 6
Any JSC	Condition 2: Shares traded on the organized RZB are classified as shares of the high-tech (innovative) sector of the economy	—
	Condition 3: Shareholders - the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (excluding investment funds) own no more than 25% of voting shares, and shareholders - foreign organizations or organizations that are not SMEs own no more than 49% of voting shares	—
Organizations - "intellectuals"	Condition 4: The activity is practical application(implementation) of the results of intellectual activity (computer programs, inventions, breeding achievements, etc.), the exclusive rights to which belong to the founders (participants)	Founders (participants) are budgetary, autonomous scientific institutions or educational organizations of higher education that are budgetary, autonomous institutions
Skolkovo organizations	Condition 5: They have the status of "Skolkovets"	—
Organizations with a "special" founder	Condition 6: The founders (participants) are JSC RUSNANO or the Fund for Infrastructure and Educational Programs	—

Small and medium enterprises: 2019 criteria by number

Small and Medium Businesses: Income Criteria

In the spring and summer of 2015, the legislator once again made additions to the regulations governing the structure and organization of small and medium-sized businesses. There have been no fundamental changes, but several new nuances have appeared that entrepreneurs should take into account. For example, the criteria for a firm to qualify as a small business are a little different from what they used to be. Issues of benefits and "tax holidays" also require clarification.

Signs of a small business

On June 30, 2015, Federal Law No. 156-FZ came into force, which now establishes who belongs to small businesses in 2015. The same question is additionally detailed by the government decree published on 13 July. As before, there are three criteria: the amount of revenue, the number of employees and the share of third-party enterprises in the authorized capital.

1. The amount of proceeds from the sale of goods, the provision of services or the performance of work should not exceed 800 million rubles for the previous year. VAT is not taken into account when calculating the total amount of revenue.
2. The average number of employees for the same past year is no more than 100 people.
3. The share of third-party organizations in the authorized capital of the company is a maximum of 49%.

The first two points have not changed since the previous regulations, but the third has been significantly adjusted. Previously, the percentage of participation of third-party legal entities. persons was 25%, but now it has almost doubled - up to 49%. And this means that the number of small businesses has increased dramatically due to firms that have “grown up” from other market participants.

Microenterprises still stand out among small businesses. The revenue of such a “very small” company is a maximum of 120 million rubles per year, and the average number of employees is no more than 15 people. With respect to the share of other organizations in the UK, the same percentage applies - 49.

Individual entrepreneurs and peasant farms stand apart. Because they can't have authorized capital, they "fit" into a small business only according to the first two criteria. They are subject to the same requirements average population employees and sales revenue.

How and by whom is the status of an enterprise determined?

Fortunately, no one requires an individual entrepreneur or the head of a company to confirm their status on their own. Gather tax returns and other reporting, making copies of employment contracts and constituent documents, writing a statement asking to confirm the fact of “small business” is not necessary - let the tax inspectors do the classification. They can easily determine who belongs to small businesses and who does not.

For example, accurate data on revenue is contained both in the financial results of a company or individual entrepreneur, and in tax registers. For companies operating under the simplified tax system, this is the Book of Accounting for Income and Expenses, approved by order of the Ministry of Finance. Information on the average number of employees is in the reporting, which all firms must submit annually by January 20. The composition of the founders is indicated both in the decision to establish an LLC, and in an extract from the Unified State Register of Legal Entities. All these papers (or their copies) are already received by the Federal Tax Service, so that in this department everyone who needs it already knows about the status of the organization.

Small Business Tax Holidays

Why is it so important to understand whether a company is small or not? Because the legislator has provided a number of benefits for small businesses, the most important of which is the so-called tax holidays. True, this benefit is valid only for new firms that open this year.

Its essence lies in the complete exemption of small businesses from paying taxes for 2 years. We note right away that this bonus is not provided to all newly registered companies. The conditions and terms of "tax freedom" are established by the regional authorities, they also draw up a list of activities that are subject to preferential taxation conditions.

So far, taxes for young entrepreneurs have not been frozen everywhere. Moscow reacted immediately - in the capital, a simplified zero tax rate was introduced for 30 types of activities (both in production, and in the social and scientific spheres). Similar provisions (but with less coverage) have been adopted in Bashkortostan and the Orenburg region. In the Kurgan region tax incentives apply only to micro-enterprises.

Other benefits for small businesses

Something has remained unchanged, but some benefits have been supplemented, expanded, or, conversely, partially limited.

1. Individual entrepreneurs and small businesses can not set a cash limit and keep as much cash as they want (all the revenue that comes from customers). The owner of the company has the right to decide for himself how much to leave at the cash desk, and how much to hand over to the bank and immediately pour into circulation. The right to cancel the limit arose back in March 2014, but some managers have not used it so far. If such a need arises, it will be enough to issue an order from the head to cancel the limit in the organization. If the limit has not been officially canceled, you should refrain from storing excess cash at the cash desk - a fine of 50 thousand rubles can be issued for this as an administrative offense.
2. The right to a simplified accounting report is also reserved for small businesses. They may constitute financial statements in abbreviated form.
3. The terms of non-tax audits for entrepreneurs are still reduced.
4. In accordance with 156-FZ (previously this issue was regulated by 44-FZ), everyone who belongs to small businesses has the right to preferential buyout of leased state and municipal real estate. This benefit will be valid for three years, until July 1, 2018.
5. The right to receive subsidies for opening and development from regional authorities is also reserved for small businesses.

In a word, there are plenty of opportunities. The main thing is to use them correctly and in a timely manner.

Summing up

To determine whether your company is a small business or not, you can literally by eye. Long calculations to determine whether the company meets the three criteria is not required. If you are an individual entrepreneur, then you are unequivocal about small businesses. If you have a simplified taxation system - too (the conditions of the USN imply this a priori). And if you are just going to become an entrepreneur, do not delay: now is the time to open your own business and take advantage of the old and new benefits.

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

1. Criteria for classifying small and medium-sized businesses

The average number of employees of an enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and others separate subdivisions enterprises.
Revenue from the sale of goods (works, services) for the calendar year is determined in the manner established tax code Russian Federation.
The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

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

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

1. for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities persons should not exceed 25% (except for the assets of joint-stock investment funds and closed-end investment funds), the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%;

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

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

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

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

The average number of employees of a micro-enterprise and a small enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time jobs, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions of the indicated micro-enterprise, small enterprise .

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

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

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

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

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

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

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

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

Which came into force on June 30, the share of participation of foreign legal entities, as well as enterprises that are not small and medium-sized, in the authorized capital of small and medium-sized businesses has been increased from 25 to 49 percent. The same law establishes that the category of a small or medium-sized business (SME) changes only if the values ​​of revenue and the number of employees are above or below the limit values ​​for three (and not two, as before) calendar years.

Recall that the criteria for small and medium-sized businesses are given in Article 4 federal law dated July 24, 2007 No. 209-FZ (hereinafter - Law No. 209-FZ). Such entities include consumer cooperatives, commercial organizations (with the exception of state unitary enterprises and municipal unitary enterprises), individual entrepreneurs and farms, for which the following conditions are met.

The first condition is the average number of employees

For the previous calendar year, the average number of employees of an organization or individual entrepreneur should not exceed the headcount limits for each category of an SME subject:

• from one hundred one to two hundred and fifty people inclusive for medium-sized enterprises;
• up to one hundred people inclusive for small enterprises (micro-enterprises stand out among small enterprises - up to fifteen people).

The second condition is the proceeds from the sale of goods (works, services)

The proceeds of an organization or individual entrepreneur from sales, excluding VAT, for the last calendar year should not exceed 60 million rubles. for micro-enterprises, 400 million rubles. for small businesses and 1 billion rubles. for medium enterprises.

Limit values ​​of revenue are approved by the Government of the Russian Federation. At the same time, the previous version of Article 4 of Law No. 209-FZ obliged such values ​​to be reviewed every five years. The commented law excludes the requirement for such periodicity.
An important point: earlier, in order for an organization or individual entrepreneur to receive or lose the status of an SME, both conditions (indicators of average headcount and revenue) must be met or not met for two calendar years in a row. And under the new rules, effective from June 30, the category of an SME will change only if the values ​​of revenue and the number of employees are above or below the limit values ​​for three consecutive calendar years. That is, if, for example, revenue for 2013-2015. will exceed 400 million rubles, then the organization will cease to be recognized as a small business entity only in 2016.

The third condition (only for organizations) is the share of participation in the authorized capital

Until June 30, small and medium-sized businesses, in general, included organizations in the authorized capital of which:

• the total share of participation of the state, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations, as well as charitable and other foundations did not exceed 25 percent.
• the share of participation of one or more enterprises that are not small and medium did not exceed 25 percent.

Since June 30, the share requirements for some organizations have changed. Now, small and medium-sized businesses, in the general case, include organizations in the authorized capital of which:

• the share of participation of the state, subjects of the Russian Federation, municipalities, charitable and other funds, public and religious organizations in the authorized capital of the organization does not exceed 25 percent;
• the total share of participation of foreign legal entities does not exceed 49 percent;
• the total share of participation of one or more enterprises that are not small and medium does not exceed 49 percent.

Recall that organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting (see ""). In addition, there is a simplified procedure for them. cash discipline(cm. " ").