SMS decryption. The concept of large, medium and small businesses

12.10.2019

The Federal Law of 2015 and the amendments made to it establish that small and medium-sized businesses are any economic company registered in the register, partnership, production or consumer cooperative, individual or farming peasant economy. In order to attribute any of these types to a business entity, certain conditions must be met.

According to the Constitution

The constitutional principle underlying the sphere of the economy is freedom economic activity, where small and medium-sized businesses are the right of every citizen, if this economic activity is not prohibited.

It must be independent and is usually aimed at making a profit from the sale of goods, the use of property, the provision of services or the performance of work. Small and medium-sized businesses are an active factor in the competition of the market, where the main principle is the search for a need and its satisfaction.

Amount of workers

The criterion for classifying a certain enterprise as small or medium is the number of staff, both full-time and contracted. Thus, small enterprises include commercial enterprises in which the share of participation in the authorized capital of charitable or other foundations, religious and public organizations, subjects of the Russian Federation and the Russian Federation as a whole does not exceed a quarter, that is, twenty-five percent, and also in which the number of employees is precisely determined.

So, in transport, in construction and in industry, small and medium-sized businesses are the number of employees not exceeding one hundred people in the scientific and technical field and in agriculture- no more than sixty, in wholesale - fifty, in retail - up to thirty people, as well as in consumer services. In other industries, the number of employees should not exceed fifty people. Subjects of small and medium business - individuals, which are most often engaged in entrepreneurial activities without forming a legal entity.

taxes

If the company employs less than fifteen people, many benefits apply to it. Small and medium-sized businesses are taxed under a simplified system of taxation, reporting and accounting. For this, there are no criteria for the type of activity carried out, in any case, this enterprise will be considered small.

But the amount of income greatly affects the possibility of classifying this type of business as small or medium. Attribution to this type can be provided that the proceeds from the work performed, the sale of goods or services in the past reporting year(four quarters) did not exceed the amount of a thousand times the minimum wage.

Support

The development of small and medium-sized businesses is stimulated by a variety of tax incentives, the provision of equipment for leasing, and concessional lending. In the Russian Federation, there are several areas of such support.

1. An infrastructure is being formed, as well as a register of small and medium-sized businesses, which is the same for everyone.

2. Preferential conditions are created for the use by such entities of state material and technical, financial, information resources, technologies and scientific developments.

3. A simplified procedure for registration in the register of small and medium-sized businesses for start-up businessmen is being established.

4. Support for foreign economic activity is organized, including the development of their scientific, technical, trade, information, industrial relations with foreign countries.

5. Professional development, training, retraining of personnel for medium and small businesses is organized.

6. State and municipal support programs for entrepreneurs are being developed and applied, and these programs are implemented annually on budgetary funds - both from the local budget and from the budgets of the Russian Federation and its subjects.

From the history

The existence of small business in the country began in 1988, and it also included small state-owned enterprises, where the number of permanently employed workers did not exceed one hundred people.

In 1990, the Council of Ministers of the USSR decided that small enterprises should be considered those that have a staff of no more than: retail- fifteen people, non-production sphere - twenty-five people, production non-industrial sphere - fifty people, scientific and technical service - one hundred people, industry - two hundred people.

The volume of economic turnover was also taken into account, although its value did not have time to establish itself. And today, the assignment of enterprises to the type of business in terms of the number of employees has been preserved (FZ "On small and medium-sized businesses").

Law

In 2007, Federal Law No. 209 was issued, where it was determined which entities belong to these types of business. A state unified register of small and medium-sized businesses was created. All were included here commercial organizations and consumer cooperatives, except for municipal and state enterprises, legal entities and individuals who are individual entrepreneurs, as well as farming peasant enterprises.

The conditions were as follows: legal entities had to have a total share of participation of the Russian Federation and its subjects, foreign citizens and legal entities of other states, public organizations, municipalities, charitable or other funds in the joint authorized capital or share fund of not more than twenty-five percent, that is quarters of the total capital. This did not apply to the assets of investment joint-stock funds, as well as mutual closed-end investment funds. In this case, the enterprise had the right to be included in the unified register of small and medium-sized businesses.

Other conditions

Changes also appeared in the number of employees of enterprises. During the reporting period (calendar year), the average number of employees should not go beyond the limit values in each of the categories: for medium-sized enterprises - from one hundred to two hundred and fifty people inclusive; and for small enterprises - up to a hundred people, in micro-enterprises - up to fifteen people.

For revenue from the sale of services, works or goods, excluding value added tax, that is, the balance (residual) value of tangible assets and fixed assets for the same period should not exceed the limits established by the Government of the Russian Federation, respectively, categories. Limit values are set once every five years, taking into account the data of constant observations of the activities of enterprises from the side of statistics (Federal Law "On the development of small and medium-sized businesses"). Significant amendments and changes were made to this law in 2016 (222-FZ).

Documentation

Information about individual entrepreneurs and legal entities is entered into the Unified Register if they meet the above conditions, and also excluded from this register if circumstances have changed during the control period and the conditions of the enterprise do not correspond to this category. The following documents are required for entering or deleting an enterprise from the register.

1. Information already in the Unified State Register.

2. Information provided in accordance with the legislation of the Russian Federation on taxes and fees, on the number on the average list for the previous calendar year, information on income received after carrying out activities for the same period, information on the application of certain tax regimes.

3. Information about suppliers (clause 2, article 6 No. 408-FZ of 2015).

4. Information on entering into the Unified Register of Small and Medium Business Entities.

Timing

Filling in the Unified Register is carried out in order to provide relevant information to suppliers for the Federal Tax Service. This information is provided within a certain period strictly before the fifth of July annually and reflects the state for the reporting period until the first of July of the current year. These documents must be submitted to in electronic format signed with a qualified enhanced electronic signature, with the obligatory use of the website of the Federal Tax Service of the Russian Federation, officially operating on the Internet. There is a special electronic service for the transfer of information by suppliers.

The whole list joint-stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by stock exchanges if the shares are traded on the securities market, and also if they belong to the shares of the innovative high-tech sector of the economy.

Support programs

Since 2005, the Ministry of Economic Development of the Russian Federation has been implementing a special program to provide subsidies to provide state support to medium and small businesses in the regions. Funding comes from the federal budget. In 2014, a corresponding resolution of the Government of the Russian Federation regarding this program was adopted, and orders of the Ministry of Economic Development of the Russian Federation are issued annually in this regard. Farms are also covered by this program.

Further, in the regions, the received targeted funds are distributed through a competition for the implementation of those activities that are provided for by regional programs. The condition is that the regions will definitely finance these projects. This approach attracts financial resources and encourages a more active policy of supporting the activities of small and medium-sized businesses.

Participation

Absolutely all regions of the country participate in this program. Various measures are envisaged to support the development of small and medium-sized businesses. This is especially true for start-up businessmen and youth entrepreneurship.

The infrastructure of advisory and information support for enterprises engaged in the production of services, works, goods is being developed, special attention is also paid to industrial production, development and implementation of innovations. The field of folk art craft, handicraft, ecological and rural tourism does not stand aside.

Legal entities, individual entrepreneurs, as well as consumer and production cooperatives, partnerships and peasant farms can receive the status of a small business entity only if they meet a number of conditions provided for by Russian law. The Tax Service compiles a special register, which lists all legal entities and individual entrepreneurs related to small businesses (SMEs).

Conditions for obtaining the status of a small business entity

The main legislative act regulating the work of small and medium-sized businesses, and establishing their characteristics, is the law "On the development of small and medium-sized businesses in the Russian Federation" dated July 24, 2007 No. 209-FZ. It contains three groups of economic entities, which, according to the average number of workers and the amount of income received in the previous year, are divided into the following categories:

microenterprises are entities whose annual income does not exceed 120 million rubles, and the average number of employees is not more than 15 people,
small enterprises - entities with an average number of no more than 100 employees and an income of no more than 800 million rubles.
medium - their average number should not exceed the threshold of 250 people, and their annual income - 2 billion rubles.

The limit values for the annual income of SMEs are determined by Decree of the Government of the Russian Federation of 04.04.2016 No. 265. The data are taken from tax reporting and information about average headcount for the previous year.

The amount of income for determining the established limit is determined by summing up all income for the year (including non-sales) received from various kinds economic activity of the object, net of VAT.

Additional terms for legal entities

For legal entities, additional conditions for classifying them as small businesses are also established:

in the authorized capital of the company, the share of the state, foundations, including charitable, public and religious organizations should not exceed 25%,
the share of foreign organizations and other enterprises that cannot be classified as small cannot exceed 49%.

If an economic entity is a participant in the Skolkovo project, or is included in the list of enterprises belonging to the innovation department of the economy, the restriction on the participation of foreign companies and firms that are not SMEs does not apply (Article 4 of Law No. 209-FZ).

These conditions are applied together with the established restrictions on the number and income, that is, the company cannot be entered in the register only on one of the above grounds.

Register of small businesses

Based on the declarations submitted to the IFTS by business entities and information on the average composition of employees, as well as data from the Unified State Register of Legal Entities and the EGRIP, the tax authorities check their compliance with the criteria established for small businesses. Individual entrepreneurs and companies that meet the requirements are entered by the tax service in a special register of SMEs. Small businesses should not confirm their status in any way or additionally notify the Federal Tax Service of this.

If all information is provided on time, but the specified criteria (income and headcount) exceed certain limits for three consecutive years, then the organization is removed from the register. Entities that did not provide reporting and information on the number of employees are also subject to exclusion.

The register is updated annually as of July 1, and is available on the official ]]> website of the Federal Tax Service ]]> - any company or individual entrepreneur can check its presence in it.

According to the law on small enterprises, individual entrepreneurs and organizations can be included by tax authorities in a special register as small businesses. Who belongs to them in 2018 is determined based on the size of the average headcount and the amount of income for the previous tax period. The register is formed by employees of the tax service.

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 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter - Law No. 209-FZ). Such entities include consumer cooperatives, commercial organizations (with the exception of SUEs and MUPs), 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 an individual entrepreneur should not exceed the number 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 subject, both conditions (indicators average population and revenue) must be fulfilled or not fulfilled 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 foundations, 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. " ").

Criteria for determining the category of business entity

Explanations for heads of enterprises (organizations).

Criteria for referring to business entities.

Articles 3 and 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" reveal the concept of small and medium-sized businesses. These include those that meet certain criteria: consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises) entered in the Unified State Register of Legal Entities; individuals included in the Unified State Register of Individual Entrepreneurs and carrying out entrepreneurial activities without forming a legal entity; peasant (farm) enterprises. What criteria did the legislator set for determining the category of a small and medium-sized business entity?
The first criterion is the composition of the founders of legal entities. The share of the state, foreign founders or public organizations in the authorized capital of small or medium-sized businesses cannot exceed 25%. The exception is investment funds. Not more than 25% of shares (shares) may be owned by other legal entities that are not small enterprises.
The second criterion is the average number of employees. Companies with a staff of 16 to 100 people fall into the category of small ones. Organizations with no more than 15 employees are recognized as micro-enterprises, which are also classified as small. Firms with between 101 and 250 employees are included in the medium group.
The average number of employees per calendar year is determined taking into account all employees, including those 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.
The third criterion is the proceeds from the sale of goods, works, services and (or) the book value of assets for the previous calendar year. Revenue is determined in the manner prescribed by the Tax Code of the Russian Federation, excluding VAT. The balance sheet value of assets (residual value of fixed assets and intangible assets) is calculated in accordance with the legislation on accounting. The limit values of these values are set by the Government of the Russian Federation once every five years based on the data of complete statistical observations of small and medium-sized businesses. In accordance with Decree of the Government of the Russian Federation of July 22, 2008 N 556 “On the marginal values of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses”, the following values of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax for the following categories of small and medium-sized businesses:
— micro-enterprises — 60 million rubles;
— small enterprises — 400 million rubles;
- medium-sized enterprises - 1000 million rubles.

Form of certificate of assignment to small and medium-sized businesses

Publication time: 11/10/2009 13:53
Last modified: 09/08/2017 09:17

Let's figure out what SONKO is from the point of view of 44-FZ, and how such legal entities participate in public procurement.

First of all, let's deal with the definitions.

SMP stands for "small business entity".

As for SONKO, the decoding according to 44-FZ also does not differ from the generally accepted one - these are socially oriented non-profit organizations. You can often find the abbreviation SONO, it stands for exactly the same. It is about them that will be discussed in this article.

Who are SONO

So, let's take a closer look at the question "SONKO - what organizations are these?". Let us turn to the definition of Federal Law No. 7 of 01/12/1996. These are structures that are engaged, for example, in such activities (the entire list can be found in paragraph 1 of article 31.1 of the 7-FZ):

social services for citizens;
social support and protection;
assistance in overcoming the consequences of natural disasters;
measures to prevent socially dangerous behavior;
security environment;
animal protection.

At the same time, it is important to remember that if an organization is engaged in such activities, but its founders are the Russian Federation, subjects of the Russian Federation or municipalities, it will not be considered a socially oriented non-profit.

Features of participation in procurement under 44-FZ

The law on the contract system also considers them as Federal Law No. 7.

SMP and SONCO participate in public procurement under the same rules.

Who falls under the subjects of small business. What are their perks?

For them, in order to support small businesses, benefits are provided (Article 30 of the 44-FZ). Government customers are required to conclude contracts with them, the total amount of which will be at least 15% of the total annual volume. They can do this in two ways:

Conduct an auction where only such legal entities are allowed to participate. It can be open competitions, competitions with limited participation, two-stage, electronic auctions, requests for quotations and proposals. NMTsK at the same time should not exceed 20 million rubles.
Establish a requirement for the winner - to involve SMP or SONO in the execution of the state contract as a subcontractor. NMTsK in this case is not limited.

There are also features in terms of payment. If restrictions and benefits are set for SMP and SONO, then they receive money within a maximum of 15 business days after signing acceptance certificates with the organizer of the auction.

To participate, you will need to submit a declaration. She confirms that the legal entity belongs to SONO. In this case, the supplier is responsible for the accuracy of the information.

<*>Nyurenberg E. LNFWPL and subjects of micro-entrepreneurship. Nothing has been changed?

Legal study of draft standards for the generation of waste and limits on their disposal (PNWLR) is of great importance for law enforcement practice. The article analyzes current issues in this area. The author notes that waste management is now the activity of collecting, accumulating, using, neutralizing, transporting, and placing waste.

Key words: PNOLR, waste, limits, consumption, environmental management, individual entrepreneurs.

Legal study of draft norms of formation of wastes and limits for placement thereof (LNFWLP) is very important for law-application practice. The article analyzes topical issues in this area. The author notes that work with wastes is now the activity aimed at collection, use, deactivation, transportation and placement of wastes.

Key words: LNFWLP, wastes, limits, consumption, nature management, individual entrepreneurs.

On June 30, 2009, the most important amendments introduced by Federal Law No. 309-FZ of December 30, 2008 to Law No. 89-FZ of June 24, 1998 "On Production and Consumption Waste" came into effect.

Particularly a lot of optimism was aroused among small and medium-sized businesses by the changes made to paragraph 3 of Art. 18 of the Law, in accordance with which small and medium-sized businesses, as a result of economic and other activities of which waste is generated, should not develop draft standards for the generation of waste and limits on their disposal (hereinafter referred to as PNOOLR), but submit reports to the authorized state authorities on formation, use, neutralization, placement of waste in a notification manner.

Taking into account the practical impossibility to develop the FNRLR on their own, users of natural resources had to incur significant costs, turning to commercial organizations for the relevant services. Taking into account the administrative liability provided for by Chapter 8 of the Code of Administrative Offenses, the application of penalties for some small businesses actually meant their bankruptcy.

Thus, the legislators, apparently, wanted to ease the burden for small and medium-sized businesses, relieving them of part of the costs. We recall that, in accordance with Art. 4 of the Federal Law of July 24, 2007

Pnoolr and small and medium-sized businesses. Nothing changed? *

N 209-FZ, small and medium-sized businesses include consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises), as well as individual entrepreneurs, peasant (farm) enterprises that meet the following criteria:

a) 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 legal entities should not exceed 25% ( with some exceptions), the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25% (with some exceptions);

b) the average number of employees for the previous calendar year should not exceed the limit values of the average number of employees for each category of enterprises:

from 101 to 250 people inclusive for medium enterprises;
up to 100 people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to 15 people;

c) proceeds from the sale of goods (works, services) excluding VAT or the book value of assets for the previous calendar year must not exceed the limit values established by the Government of the Russian Federation for each category of enterprises.

The following limits are set for revenue:

micro-enterprises - 60 million rubles;
small enterprises - 400 million rubles;
medium-sized enterprises - 1,000 million rubles.

Thus, a significant number of legal entities and individual entrepreneurs were able to breathe a sigh of relief. However, the joy was premature.

Law N 309-FZ also made changes to the conceptual apparatus through amendments to Art. 1 of the Law "On production and consumption waste".

Thus, waste management is now the activity of collecting, accumulating, using, neutralizing, transporting, and placing waste.

At the same time, the accumulation of waste is the temporary storage of waste (for a period of not more than six months) in places (on sites) equipped in accordance with the requirements of legislation in the field of environmental protection and legislation in the field of ensuring the sanitary and epidemiological welfare of the population, in order to further use, neutralization, placement, transportation.

Thus, any enterprise or individual entrepreneur that has on its territory a garbage container, a garbage can or a wastebasket, which, due to an insignificant amount of garbage, are emptied and removed at certain intervals by the relevant specialized organizations on the basis of concluded agreements, according to the regulatory authorities, is engaged in the accumulation waste for the purpose of their further transportation or otherwise, waste management.

At the same time, the question remains unresolved: are there enterprises and individual entrepreneurs in nature that do not accumulate waste in the course of their activities, i.e. do not have wastebaskets that are filled during the day, for example, with office paper? Where is the borderline when getting another piece of paper into the wastebasket becomes waste management in the sense given by the regulatory authorities?

Further, the regulatory authorities refer to Art. 11 of the Law "On Production and Consumption Waste", according to which individual entrepreneurs and legal entities, regardless of their affiliation with small and medium-sized businesses, in the operation of enterprises, buildings, structures, structures and other objects related to waste management, i.e. including their accumulation for the purpose of further transportation, are obliged to develop PNRLR.

Thus, in the opinion of the regulatory authorities, small and medium-sized businesses that generate waste and do not operate facilities related to collection are completely exempted from the obligation to develop PNOLR accumulation, use, disposal, transportation, disposal of waste. If such enterprises and individual entrepreneurs still exist, then they are very lucky. They really don't need to develop the FNR.

Of course, the legislator did not put such a meaning when adopting amendments to the Law "On Production and Consumption Waste". However, this does not make it easier for nature users. In practice, the regulatory authorities already use and will continue to use the possibility of a double interpretation of Art. 11 and 18 of the Law and to fine small and medium-sized businesses for the lack of PNOLR.

If you have already encountered a similar situation and are ready to defend your position in court, then I draw your attention to the fact that not all courts agree with the position of the regulatory authorities.

So, for example, the Resolutions of the Thirteenth Arbitration Court of Appeal of October 5, 2009 in cases N A42-3749 / 2009, N A42-2954 / 2009, the Resolutions of the Federal Arbitration Court of the West Siberian District of October 27, 2009 in the case N A70- 5643/2009, of the First Arbitration Court of Appeal dated March 22, 2010 in case N A79-78/2010, give a different meaning to the concept of waste management activities.

So, in its Resolution of March 22, 2010 in case N A79-78 / 2010, the First Arbitration Court of Appeal indicates that before the latest amendments were made to the Federal Law "On Production and Consumption Waste" N 89-FZ of June 24, 1998 waste management was understood as an activity in the process of which waste is generated, and activities for the collection, use, disposal, transportation, disposal of waste.

Thus, the court concludes, the legislator, after making appropriate amendments to the Law "On Production and Consumption Waste", distinguished between activities in the process of which waste is generated, and activities for the collection, accumulation, use, neutralization, transportation, disposal of waste, i.e. waste management activities. Consequently, waste accumulation activities, according to the court, are of a specialized nature and are carried out in specially equipped places. Since it did not follow from the case materials that the company was engaged in the accumulation of waste in the sense given to this activity by the norms of the Law "On Production and Consumption Waste" (neither the declared OKVED codes, nor the actual activity of the company are related to waste management activities), then, therefore, from July 1, 2009, the failure by small and medium-sized businesses to fulfill the obligation to develop PNOOLR, the court believes, does not form the objective side of an administrative offense under Art. 8.2 of the RF Code of Administrative Offenses.

If the regulatory authorities have not yet managed to reach your enterprise, then we can advise you to minimize the risks and revise the contract with a specialized waste disposal organization so that, based on your agreement, the regulatory authorities can draw the following conclusions:

garbage cans and containers do not belong to your company or are leased to a specialized organization for waste disposal;
the ownership of the waste passes to a specialized organization at the time the waste enters the waste bins and containers.

In this case, it will be difficult for the regulatory authorities to accuse your enterprise of being engaged in the accumulation or disposal of waste, i.e. waste management activities.

In conclusion, it should be added that the Cabinet of Ministers of the Republic of Tatarstan has already made a proposal to amend Art. 11 of the Law "On Production and Consumption Waste", supplementing it with provisions that exclude the obligation to develop PNOOLR by small businesses. Such an amendment would eliminate the very possibility of double interpretation. Currently, this issue is being worked out, but the number of affected small and medium-sized businesses depends on how quickly it is resolved.

Dear visitor!

This page of the site was created to solve the main and problematic issues by the entrepreneur and for the information interaction of citizens on issues of small and medium-sized businesses. You can ask the Head a question and get a quick answer.

According to Part 1 of Art. 6 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, the state policy in the field of development of small and medium-sized businesses in the Russian Federation is part of the state socio-economic policy and is a set of legal, political, economic , social, informational, consulting, educational, organizational and other measures carried out by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments and aimed at ensuring the implementation of the goals and principles established by this Federal Law.

The main objectives of the state policy in the development of small and medium-sized businesses in the Russian Federation in accordance with Part 2 of Art. 6 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” are: development of small and medium-sized businesses in order to create a competitive environment in the economy of the Russian Federation; providing favorable conditions for the development of small and medium-sized businesses; ensuring the competitiveness of small and medium-sized businesses; increase in the number of small and medium-sized businesses; ensuring employment of the population and the development of self-employment, etc.

In accordance with paragraph 28 of part 1 of Art.

searching results

14 FZ of October 6, 2003 No. 131-FZ “On general principles organizations of local self-government bodies in the Russian Federation” issues of local significance of the settlement include assistance in the development of agricultural production, creation of conditions for the development of small and medium-sized businesses.

The Administration of the Petrovsky rural settlement did not receive applications from organizations and individual entrepreneurships for granting benefits, deferrals, installments, for writing off debts on payments to the budgets of the budget system of the Russian Federation

On the 04/01/2016 there is no municipal property used for the purpose of providing it for possession and use on a long-term basis to small and medium-sized businesses and organizations that form the infrastructure for supporting small and medium-sized businesses on the territory of the municipality.

Information is posted on the basis of paragraph 2 of Article 19 of the Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation”

On the territory of the Petrovsky rural settlement, 9 small businesses (hereinafter referred to as SMEs) are registered, of which 1 is an individual entrepreneur and 1 is a legal entity.

Federal statistical observations for the activities of small and medium-sized businesses in the context of the Irkutsk region are carried out selectively through monthly and (or) quarterly surveys of the activities of small and medium-sized enterprises. The information is posted on the website of Irkutskstat.

Continuous statistical observations of the activities of small and medium-sized businesses in the context of municipalities are carried out once every five years. The results of continuous monitoring of the activities of small and medium-sized businesses in 2015 can be found on the website of Irkutskstat.

Information on the implementation of state and municipal programs for small and medium-sized businesses

General information about the implementation different types programs to support and develop small and medium-sized businesses can be found on the website of the Ministry economic development Irkutsk region.

The regional subprogram "Support and development of small and medium-sized businesses in the Irkutsk region" for 2015-2018 of the state program of the Irkutsk region "Economic development and innovative economy" for 2015-2020" can be found on the website of the Ministry of Economic Development of the Irkutsk Region

From the municipal target program "Development of small and medium-sized businesses in the municipality" Zhigalovsky district "for 2013-2015.

can be found on the website of the Administration of the municipal formation "Zhigalovsky district".

Information on the number of small and medium-sized businesses, their classification by type of economic activity and the turnover of goods (works, services) produced by these entities as of 01.03.2016

Information on the number of jobs replaced in small and medium-sized businesses, on their financial and economic status as of 03/01/2016

There is no other information on the financial and economic state of small and medium-sized businesses.

In order to create a favorable business climate and conditions for doing business, a program has been developed "Development of small and medium-sized businesses in the Petrovsky rural settlement of the Zhigalovsky district of the Irkutsk region for 2015-2017" (hereinafter referred to as the program)

Program objectives.

Improving the legal, economic and organizational conditions for the development of small and medium-sized businesses, including:

— development of a system of financial support for small and medium-sized businesses and organizations that form the infrastructure for supporting small and medium-sized businesses.

Assistance in improving the financial culture of entrepreneurship;

— overcoming administrative barriers to the development of small and medium-sized businesses;

— improving the system of property support for small and medium-sized businesses;

- development of a system for training, retraining and advanced training of personnel for small and medium-sized enterprises (hereinafter referred to as SMEs).

Assistance in improving the skill level of the management and staff of SMEs;

— improving the system for obtaining organizational, methodological, consulting and information support for SMEs on a wide range of business issues using information and communication technologies;

— ensuring the interaction of business and government at all levels, attracting a wide range of entrepreneurs to address issues of socio-economic development of the Petrovsky rural settlement;

- assistance in further strengthening the social status, improving the image of entrepreneurship through the formation of a positive public opinion;

– stimulation of inter-district and inter-regional activity of small and medium-sized enterprises

List of the main activities of the subprogram.

Financial support for small businesses in the form of:

— provision of municipal guarantees

– attracting small and medium-sized businesses to participate in the placement of municipal orders for the supply of products, goods, works and services for municipal needs

Property support for small and medium-sized businesses:

Provision of municipal property for possession or use by small and medium-sized businesses

Implementation by small and medium-sized businesses of the pre-emptive right to purchase leased property

Regulatory legal, informational and organizational support for the development of small and medium-sized businesses

— development of regulatory and legal documents in order to improve the implementation of the activities of the Program

Development of the program "Development of small and medium-sized businesses in the Petrovsky rural settlement of the Zhigalovsky district of the Irkutsk region for 2018-2020"

Support for small and medium-sized businesses in the field of training, retraining and advanced training of personnel

– assistance in participating in regional seminars on topical issues of doing business

Assistance in training individual entrepreneurs in the basics of doing business

Advanced training of municipal employees involved in supporting small and medium businesses

Creation and promotion of the activities of coordinating and advisory bodies in the field of development of small and medium-sized businesses:

— publication of information materials in the Petrovsky Vestnik information sheet covering the activities of coordinating and advisory bodies in the development of small and medium-sized businesses in the Petrovsky rural settlement

— advisory support for the activities of coordinating and advisory bodies.

Decree of 08.05.2015 No. 17-1 On the approval of the municipal program "Development and support of small and medium-sized businesses in the territory of the Petrovsky municipality for 2015-2016"

LIST of small and medium-sized businesses on the territory of the municipality of Petrovsky rural settlement

Date of creation of the material: 28-12-2016. History of changes

The essence and criteria for determining small businesses

Small business is an entrepreneurial activity carried out by subjects of a market economy under certain criteria (indicators) established by laws that constitute the essence of this concept. The most commonly used criteria are: the average number of employees employed by the enterprise, the annual turnover received by the enterprise, as a rule, per year, and the value of assets. In almost all developed countries, the first criterion for classifying enterprises as small is the number of employees.

In accordance with the Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation”, small 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, peasant (farm) enterprises.

Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small businesses if their indicators of the average number of employees, revenue from the sale of goods (works, services) or book value assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration do not exceed the limit values established by law.

Subjects of small and medium business

Revenue from the sale of goods (works, services) for the calendar year is determined in the manner established tax code RF. The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the Law of the Russian Federation on Accounting.

In accordance with Art. 8 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation", federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments that provide support to small businesses, conduct registries small businesses - recipients of such support.

Legal entities classified as small businesses in Moscow, included in small business register, are entitled to support provided by the authorities of Moscow, however, the non-inclusion of a small business entity in the register cannot serve as a basis for not providing it with benefits and benefits on the terms provided for by federal legislative and regulatory acts.

Signs of a small business
How and by whom is the status of an enterprise determined?
Small Business Tax Holidays
Other benefits for small businesses
Summing up

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.

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.
The average number of employees for the same past year is no more than 100 people.
The share of third-party organizations in the authorized capital of the company is a maximum of 49%.

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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.

Small and medium-sized businesses - criteria for inclusion in 2018

They are subject to the same requirements for the average number of 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. It is not necessary to collect tax returns and other reports, make copies of employment contracts and constituent documents, write a statement asking to confirm the fact of "small business" - 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.

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.
The right to a simplified accounting report is also reserved for small businesses. They may constitute financial statements in abbreviated form.
The terms of non-tax audits for entrepreneurs are still reduced.
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.
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.

Recently, small and medium-sized businesses in our country have received quite a lot of attention. and related to these business categories can enjoy some benefits, including:

the possibility of using special tax regimes, reduced tax rates and other tax benefits;
the right to apply simplified procedures and forms of accounting and static reporting;
the opportunity to participate in state support projects for small businesses and receive subsidies from the state budget.

Recently, the fact of classifying an entity as a small business has become of great importance in the field of public procurement: such participants in announced requests for proposals, other things being equal, are given priority over competitors. Some competitions are initially held with the condition that only small / medium-sized businesses can apply for participation in them, while their status must be confirmed.

How to determine which category of entrepreneurs you belong to? Criteria that allow attributing an individual entrepreneur or legal entity to any of the categories are indicated in federal law No. 209-FZ of July 24, 2007, aimed at the development of small businesses in the country.

In 2015, the revenue criterion was doubled, and in 2016, another change was made to the law, which came into effect in August. Now, instead of sales proceeds, all income from entrepreneurial activity should be taken.

Important! Income from entrepreneurial activity is calculated according to the rules of the Tax Code of the Russian Federation. That is, you simply take its value from the declaration for / UTII / income tax, depending on the regime.

Combine the criteria into one table:

Criteria	Content	Criteria value
Capital structure (only for legal entities)	Total share of participation in the authorized capital: Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable organizations and foundations	No more than 25%
Capital structure (only for legal entities)	Share in the authorized capital of foreign legal entities, the total share of participation owned by one or more legal entities that are not small / medium-sized businesses	No more than 49%
Amount of workers	Average number of employees for the previous calendar year	Up to 15 - micro-enterprises; From 16 to 100 - small business; From 101 to 250 - medium business
Business income	Income from entrepreneurial activity, calculated in accordance with the Tax Code of the Russian Federation	Up to 120 million rubles. – micro-enterprises; Up to 800 million rubles - small business; Up to 2 billion rubles. – medium business

Legal entities use all three criteria, individual entrepreneurs use only two: the number of employees and the amount of income.

The number must take into account all employees, including those who work under the GPA, in combination of positions. Employees of branches / representative offices / separate divisions of legal entities should also be counted.

The limit value of income was changed back in July 2015, the Government of the Russian Federation doubled the previous limits: previously they were 60, 400 and 1,000 million rubles, respectively.

Separately, we note that in order to obtain the status of a small business, an individual entrepreneur or legal entity must meet the specified criteria for three years (this period is also extended by the latest Decree of the Government of the Russian Federation, previously it was two years). A similar situation develops with the loss of the status of a small enterprise and the transition to the category of the next business category. That is, if you are now a small business, then even if you exceed the limit on the number or revenue in next year you will still be a small business. To move to a medium-sized business group, the limits must be violated for three years.

In connection with the latest changes, now the status of a small business does not need to be confirmed - it is automatically assigned based on your data tax returns. In this case, income from the declaration for the previous year is taken for analysis.

From the latest news, it should also be noted that since August 2016, the Federal Tax Service has been forming a register of small businesses, where it enters everyone who belongs to it. This will again make it easier for small businesses, since they will not have to provide additional documents: the presence of a company in the register already confirms its belonging to a small business.

The register is available on the website Nalog.ru.

Here you can use the "Registry Search" service to view data on yourself or your counterparties. To do this, in the search field you need to enter the TIN or OGRN or OGRNIP or the name of the legal entity or full name of the individual entrepreneur.