Business entities who are related to them. Small, medium and large businesses: concepts and main features

12.10.2019

The criteria for classifying as a small enterprise in 2018 are similar to those in force in 2017. Let us consider in more detail who belongs to small businesses in 2018 and what are the criteria for companies to engage in this kind of activity.

Who is a small business

According to Art. 4 of the Law “On the Development of Entrepreneurship in the Russian Federation” dated July 24, 2007 No. 209-FZ, various economic entities are included in SMEs (small businesses), namely:

individual entrepreneurs;
peasant (farm) farms;
business companies;
business partnerships;
consumer cooperatives;
production cooperatives.

All of them are required to comply with the main and additional criteria for small business, indicated in the law 209-FZ. These are related to the fundamental characteristics of the management of any company, namely: the number of employees, the income received and the composition of authorized capital. Based on them, it is determined whether the organization can be considered small or whether it should be classified as other categories of business entities. Let's consider what criteria characterizes a small business in more detail.

New regulation in legislation to classify an organization as a small business

In 2016, the Decree of the Government of the Russian Federation "On the marginal values of income ..." dated 04.04.2016 No. 265 was published. It says that now one of the parameters used to classify an entity as a small business is not revenue from the sale of goods, the provision works or services, and a more extensive description - income received over the past calendar year in the implementation of all types of activities. The maximum value of this criterion has not changed and remains the same compared to 2015-2016: for small companies, the profit margin is 800 million rubles.

In connection with the entry into force of the new Decree 265, we can say that some enterprises will lose the status of a small one and, accordingly, will not be able to take advantage of simplified accounting benefits, cash discipline and personnel workflow. As for other criteria for classifying enterprises as small, medium or large, they remained unchanged.

You can find out about the criteria for micro, small and medium enterprises in the material on.

Basic and additional criteria indicating small enterprises

In addition to the profitability parameter, the main criteria include average headcount personnel for the past calendar year. For small businesses, this characteristic ranges from 16-100 people. The average headcount is calculated based on a certain rule, namely:

First, the average number of full-time employees is calculated.
After that, the average number of personnel who had part-time employment is determined.

As for the additional criteria, they include the total percentage of membership of other economic entities in the authorized capital of the entity. First, for business partnerships or companies, this indicator should have no more than 25% of the total participation of the Russian Federation, constituent entities of the Russian Federation or municipalities, public organizations or charitable foundations. Secondly, the fund must have no more than 49% of the total percentage of participation of other legal entities(not considered small businesses) or foreign companies.

Small business criteria can also be met by legal entities whose activities are related to intellectual developments in various fields, for example, the creation of information databases, industrial designs, etc.

With regard to joint-stock companies, they can also have the status of a small organization, only in this situation their shares should belong to the innovative sector of the state economy.

Does the company belong to the SMP (a step-by-step table for determining the status of the company)

Consider the algorithm for determining the company category step by step.

	Algorithm
1. Determine the average headcount for the past calendar year	Calculated by calculation. Information for the calculation is taken from the information submitted to tax office. For small enterprises, the indicator ranges from 16 to 100 people
2. We calculate the income acquired over the past calendar year from the implementation of all types of activities	Information is taken from tax return for the last year. When combining modes, income is summarized for each declaration. For small businesses, the value should not exceed 800 million rubles.
3. Determine the percentage of membership of other companies in the authorized capital of the company	1. The percentage of membership of the state, subjects of the Russian Federation, municipalities, public organizations or charitable foundations is not more than 25%. 2. The percentage of membership of foreign legal entities or Russian legal entities (not having the status of a small enterprise) is not more than 49%

The nuances of small and medium-sized businesses

If a small enterprise meets the criteria for 2018, it is entered in a special register of small and medium-sized businesses created on August 1, 2016. At the same time, the organization is not required to submit any special information to the tax authorities or perform other actions - it is automatically classified as a small business. Employees of the Federal Tax Service rank companies as small based on the information they provide in the usual manner, which include:

average number of employees;
data from the Unified State Register of Legal Entities or EGRIP;
tax returns.

It should be noted that enterprises that have the status of a small enterprise receive the right to use certain benefits in the field of accounting. These include the following items:

The right not to set a cash balance limit on hand. In the event that it was established earlier, management can issue an order to cancel it.
Possibility of conducting simplified accounting.

See also: When a small business becomes a medium or large business

There are certain circumstances, the occurrence of which will lead to the fact that the organization will lose the status of a small enterprise. Naturally, this is due to the fact that it will not fall under the criteria of small businesses in 2018. These conditions include the following:

If circumstances are associated with an increase in the percentage of participation in the authorized capital above the limit value, then the enterprise will lose the status of a small business. In this case, the moment of transition to a medium or large enterprise is considered the date of making an entry in the Unified State Register of Legal Entities on the change in the authorized capital of the organization.
If circumstances are associated with an increase in the average number of employees or income from all types of entrepreneurial activities above the limit value established by law, the status of a small enterprise is retained for three years. After the expiration of the said period, a small enterprise will lose this status and become medium or large, depending on the value of these criteria, as indicated in paragraph 4 of Art. 4 of the law 209-FZ.

Results

To be classified as a small business, a company must meet the criteria specified in Law 209-FZ. These include the average number of employees, income from the implementation of all types of activities and the share of participation in the authorized capital. If all the conditions meet the required values, the company automatically receives the status of a small one and is entered by the tax authorities in a special register of small and medium-sized businesses in Russia.

With taxation, they can count on state support in some areas of activity. Last year, the requirements that organizations and individual entrepreneurs must comply with as small and medium-sized businesses have changed. The 2017 criteria that determine whether an entity is a small business are contained in the updated provisions of the law of July 24, 2007 No. 209-FZ and the Decree of the Government of the Russian Federation of April 4, 2016 No. 256 on income limits. In our article, we will consider these criteria and how they are applied.

Law 209-FZ: criteria for classifying small businesses

Individual entrepreneurs, organizations, peasant farms, production and consumer cooperatives can be classified as small and medium-sized enterprises if they meet certain conditions and limits established by Law No. 209-FZ, and their income does not exceed the limits established by Decree of the Government of the Russian Federation No. 265. The system they use taxation does not affect this status in any way.

The main criteria for a small business are:

the share of participation of other organizations in the capital (does not apply to individual entrepreneurs),
last year's average number of employees (does not apply to individual entrepreneurs without employees),
income for the previous year.

The first criterion for classifying an enterprise as a small business is share limit- does not apply to the following companies:

JSC, whose shares belong to the shares of the innovative sector of the economy,
organizations that put into practice the results of intellectual activity, the rights to which belong to their founders - budgetary, educational and scientific institutions,
enterprises - participants of the Skolkovo project,
organizations whose founders provide state support for innovation.

Such criteria for classifying as small enterprises, such as the number of employees and income from 08/01/2016. defined in a new way:

instead of average population employees now need to take into account the average number, which does not include external part-time workers and employees under GPC agreements;
revenue as an independent criterion for classifying an enterprise as a small business is no longer applied - now you need to take into account the total amount of the enterprise's income: revenue, non-operating income, the value of property received free of charge, dividends and other income listed in Art. 250 of the Tax Code of the Russian Federation. The income figure is taken from the tax return.

Small business criteria 2017 (table)

Criterion	Maximum value limit
Criterion	microenterprise	Small business	Medium Enterprise
Total share of participation in the authorized capital of LLC: Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, charitable and other foundations; Foreign legal entities, legal entities that are not small and medium-sized enterprises (clause "a", clause 1, part 1.1, article 4 of Law No. 209-FZ)
The average number of employees of individual entrepreneurs and organizations over the past year (clause 2, part 1.1, article 4 of Law No. 209-FZ)		up to 100 people
Income of individual entrepreneurs and organizations received over the past year (Decree of the Government of the Russian Federation of 04.04.2016 No. 265)	120 million rubles	RUB 800 million	2 billion rubles

What criteria for small businesses does the Federal Tax Service apply in 2017

In 2016, the Tax Service created a unified register of small businesses, which can be found on the website of the Federal Tax Service. It is formed on the basis of data from the Unified State Register of Legal Entities and EGRIP, declarations, a report on the average headcount and other indicators. The tax authorities explained how the register will be formed taking into account the new criteria for classifying enterprises as small businesses in their letter dated 18.08.2016 No. 14-2-04 / 0870.

The category of a small business entity may change if, for 3 consecutive years, the threshold values of the income criteria and the number of employees are higher or lower than the established ones. This means that the status of a small business entity will remain, even if the criteria for medium, small and micro enterprises are exceeded within a year or two years.

In 2016, individual entrepreneurs and organizations whose revenue and number of employees did not exceed the limits during 2013-2015 were recognized as small enterprises. The new criteria for classifying an enterprise as a small enterprise in 2017 are taken into account by the Federal Tax Service when it is included in the register of newly created individual entrepreneurs and organizations, and the first changes in the status of current small enterprises will occur only in 2019.

Small enterprises do not have to confirm their status if they are included in the unified register.

JSC - small enterprise (reference criteria)

The small business sector also includes joint-stock company if it complies with the requirements of art. 4 of Law No. 209-FZ. For a JSC, the criterion that determines belonging to a small enterprise is income, as well as the number of employees, corresponding to the same limits as for other organizations (clauses 2 and 3, part 1.1, article 4 of Law No. 209-FZ, Decree of the Government of the Russian Federation dated 04.04.2016 No. 265).

Mandatory audit: 2017 criteria for a small business

Should small businesses be subject to mandatory audits? According to the law of December 30, 2008 No. 307-FZ, the following are subject to mandatory audit (Article 5 of Law No. 307-FZ):

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

Small businesses that meet the criteria listed in 2017 are required to undergo an audit.

Benefits of SMEs

The criteria of 2017, if they are met, allow you to remain a small business indefinitely. This status gives individual entrepreneurs and organizations, in particular, the following benefits:

application of reduced tax rates when using special regimes, if provided for by regional law,
maintaining simplified accounting, using the cash method, submitting simplified balance sheet forms and a financial results report to the IFTS (except for small businesses subject to mandatory audit),
until December 31, 2018, small businesses are not threatened by scheduled inspections oversight bodies: fire inspections, license control and others (Article 26.1 of the law of December 26, 2008 No. 294-FZ),
receiving government subsidies, participating in government projects to support small businesses.

The affiliation of an enterprise to small businesses allows enterprises to enjoy tax breaks and benefits provided by the state. The procedure for classifying enterprises as small businesses is clearly defined.

If the data of a commercial company meets the criteria, the right to apply benefits occurs in businesses:

Registered as legal entities.
Formed as individual entrepreneurs.

Unitary municipal and state institutions do not belong to small enterprises. Small businesses have good conditions for growth and development thanks to simplified accounting provisions established at the legislative level. The advantage of small enterprises is the possibility of attracting government subsidies.

At the legislative level, new parameters and criteria are established by Government Decree No. 265 dated April 4, 2016. The innovations came into force on August 01, 2016 and continue to be valid in 2019.

Small business rules

The legislation does not oblige enterprises to obtain a certificate of belonging to small businesses. Restrictive criteria must be met in order to use benefits.

Legal entities to be classified as a small business, they must comply with the requirements for entering into the shares of the founders:

The total part of the capital of Russian enterprises various forms should not exceed 49% of the total value of the authorized capital.
The total share of the entry of foreign enterprises is no more than 49% of the capital.
The total share of participation in the authorized capital of other companies that do not belong to small businesses is not more than 25%.

The criteria do not apply to individual entrepreneurs due to the lack of authorized capital and founders of entrepreneurs. A legal entity may lose the right to belong to a small business starting from the date of making changes to the register (in case of exceeding the established participation limits).

Other criteria apply to individual entrepreneurs and organizations. The company must not exceed:

The amount of annual revenue in the amount of 800 million rubles. Income is determined within a calendar year. The procedure for determining income is established by the Tax Code of the Russian Federation. For enterprises using the regime, imputed income is taken into account.
The number of employees in the amount of 100 people. The calculation is made according to the rules for determining , established by acts of statistical bodies.

An organization or an individual entrepreneur may lose the status of a small enterprise if the indicators that have arisen over 3 consecutive years are exceeded. Change of status and deprivation of benefits are established from the beginning of a new calendar period. For example, if during 2016-2018 the company did not meet the standards, the deprivation of the status will occur in 2019. When determining the limits, the data valid in the calendar period are taken into account (the law is not retroactive).

For newly organized enterprises, the criteria for the first year of activity are determined from the moment of registration until the end of the calendar period. Enterprises that use a patent in their activities automatically belong to a micro business.

The order of attribution to medium-sized businesses

In 2019, the criteria for classifying enterprises to medium business are:

The number (average payroll) of employees ranges from 101 to 250 people.
The amount of proceeds is not more than 2,000 million rubles.

Similarly to the criteria for determining small enterprises, the indicators are taken into account for 3 consecutive years. Enterprises are subject to the requirement to include shares of other enterprises.

Table. Criteria for classifying an enterprise as a small and medium-sized business

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Innovations

In 2016 there were changes for small businesses allowing:

Expand the number of subjects by increasing the membership limit (the procedure has been in force since July 2015).
The list of enterprises that have the right to belong to small enterprises has been increased (applied since July 2015).
Change the order of determining the number. The previously used indicator has been replaced by the average.
Exclude an organization or individual entrepreneur from the list of companies audited by the IFTS according to the schedule of scheduled inspections.

Tax holidays, subject to applying to the IFTS, are provided for 3 years.

Small Business Benefits

Legislation establishes incentives and tax breaks conducting activities.

Small business has the right to:

Don't set a limit. When conducting cash settlements, you can have an unlimited amount of cash on hand and use the funds for any economically justified purpose. To apply unlimited cash flows, it is necessary to approve the order in the accounting policy. The condition also applies to all individual entrepreneurs.
Introduce financial statements in limited format. Companies submit balance sheets of forms 1 and 2 and a report on the intended use of the funds received (for the period of 2015). Forms are compiled in a simplified form with enlarged indicators.
Submit statistical reporting in a simplified form.
Maintain day to day records of restricted accounts. The formation of indicators is not subject to PBU, which are mandatory for recording accounting operations. If an enterprise belongs to the micro category with less than 15 employees and a revenue of less than 120 million rubles, it is possible to keep records in the accounting department in a continuous way without maintaining a double entry.
Participate in programs provided by banks.

Small businesses have the opportunity to receive. Programs that support small businesses have been introduced and are successfully operating.

Help free of charge enterprises receive first of all:

Leading activities in the industrial or agricultural areas.
Those who have invested their own funds in the purchase of equipment, property and use it in business activities.
Organizing new jobs or planning to create them.

To receive investments, you must contact the executive authorities of the regional or municipal level and submit the necessary documents, the main of which is.

The regional acts of most subjects provide for additional benefits, for example, regarding or rates when paying a single tax when conducting.

Tax audits

Starting from 2016, small businesses have acquired the opportunity to use tax holidays. The company, subject to the absence of gross violations in previous periods, has the right to exclude itself from the inspection plan. Control over the activities will be carried out according to the submitted reports.

Receiving benefits is carried out by the Federal Tax Service after the appeal of a small business. An application is submitted to the tax authority with documents confirming the right to be classified as a small business. For the period 2016-2019, it is planned to cancel non-tax inspections - sanitary control, fire protection and similar ones. The exemption does not apply to unscheduled inspections.

For support for small and medium-sized businesses in Russia, see the following video:

The state, in order to increase employment of the population, meets small businesses by reducing the tax and administrative burden.

Considering the option of opening your own business, the question arises, who belongs to small businesses?

Legislative framework

A small business entity can be a commercial enterprise or an individual entrepreneur with the main goal of making a profit.

Organizations related to small businesses are divided into several categories:

conducting a peasant, farming economy;
agricultural cooperatives;
production cooperatives;
economic partnership.

Formations that do not fall under the concept of small business:

municipal and state societies;
non-profit societies.

Statistics

To date, more than 257 thousand of those organizations that are small businesses are registered in the Register of MPs, of which more than 30 thousand are individual entrepreneurs.

Criteria for classifying an enterprise as a small enterprise

The main requirements for classifying a business as a small business - number of employees and the amount of income.

For small businesses, the average number of employees should not exceed 100 people. If we are talking about micro-business, then there should be no more than 15 employees.

The maximum amount of revenue for 1 year, excluding VAT, cannot exceed 800 million rubles, the lower limit is 400 million rubles. If we are talking about microbusiness, then the revenue should be from 60 to 120 million rubles.

The share in the authorized capital of a small enterprise of other organizations that do not fall under this definition should not exceed 49%.

For individual entrepreneurs, the same criteria for determining the category of business. If an individual entrepreneur does not have employees on the staff, then the MP category is determined only by the amount of revenue. Entrepreneurs who have chosen the patent system of taxation are unambiguously classified as small enterprises.

A logical question arises - do LLCs belong to small businesses? Yes, they do if they meet the above criteria.

When is MP status lost?

Even if the enterprise has exceeded the limit limit in terms of revenue or the number of employees, the status of a small enterprise will not be lost for 3 years. For example, if the revenue limit was exceeded in 2015, then switch to common system only need to be done in 2018.

Register of subjects

Small business entities include persons entered in the Unified Register. The data can be found on the website of the tax service. All information gets there automatically when registering an enterprise and filing tax returns. After being entered into the register, small businesses are no longer required to confirm their status, as before, when they had to submit financial statements and a report on the average composition.

The following information is freely available:

name and legal form of the enterprise;
category, that is, the enterprise is small, medium or micro;
KVED;
availability of licenses.

If suddenly there is no information whether the organization belongs to small businesses, or it does not correspond to reality, then such a person must submit an application to the Registry operator so that the data is checked and appropriate changes are made.

If the small business entity wishes, other information can be entered in the register, for example, about products manufactured, whether the enterprise cooperates with government agencies and its contact details.

Benefits of MP Status

For those who belong to small businesses, certain benefits are provided. The state, thus, is trying to bring business out of the shadows, reduce the cost of unemployment benefits, create new jobs, improve the climate for the development of innovations. Naturally, the easiest way to achieve these goals is to simplify the registration procedure, reduce administrative pressure from government agencies and reduce the tax burden.

Preferences for MP:

Favorable taxation. These are special modes, UTII, PSN, USN or EXSN. Local authorities have the right to set minimum rates. For example, if the USN at the state level is set at 6%, then local authorities have the right to reduce the tax to 1%. If an individual entrepreneur is registered for the first time, then the regional authorities may exempt such a person from paying taxes for up to 2 years.
Financial perks. Grants and gratuitous subsidies are provided at the state level. Cash can be issued for partial repayment under leasing agreements or for participation in exhibition events. The programs are valid until 2020.
Administrative concessions. Such advantages are in the form of a simplified accounting system and cash discipline. Supervisory holidays are provided, then it is limited by the number and frequency of inspections. There is also a state quota of 15% of all orders, that is, MPs fall into these percentages.

Additional benefits are provided for micro-enterprises this year, such persons can refuse the practice of accepting local documents, for example, there is no need to create rules for internal work schedule or make shift schedules. However, such conditions will have to be included in the employment contract with each employee. If a business loses the status of a micro-enterprise, then it must create all local documents within 4 months.

Checks

Small and medium-sized businesses include enterprises that are subject to reduced inspection periods. Each regulatory body is not entitled to check the subject of MP for more than 50 hours in 12 months. For micro-enterprises in general, the minimum period is no more than 15 hours per year.

Enterprises that fall into the SE category are eligible for tax holidays that are valid until the end of 2018. However, such exemptions apply only to scheduled inspections. If a complaint is received against an entrepreneur with information about a violation of the law, then inspection bodies will come to such a person to clarify the data received.

A responsibility

Do not forget that even those who belong to small businesses are responsible for their illegal acts. If an entrepreneur or other small business violates the requirements and conditions stipulated by a license or permit to carry out a certain type of activity, then the following liability will follow:

Issuing a warning and imposing an administrative fine of up to 2,000 rubles. This measure is for citizens.
The penalty for officials is provided above - up to 4 thousand rubles.
For legal entities - up to 40 thousand rubles.

Higher penalties are provided for cases where the violation can be considered gross. Although the legislation does not provide criteria for determining gross misconduct. In fact, such violations should be provided for by licensing rules.

Administrative fines are also provided for those persons who belong to small businesses, but carry out certain activities without permits. The amount of punishment in this case is less, but if such acts continue and can be qualified as gross, then this is a different order of numbers. For example, for a missing permit for the type of activity that is required to obtain such a document for entrepreneurs, it provides for a fine of up to 20 thousand rubles with suspension of activities for up to 90 days.

Potential

The economic downturn is not in the best way affected small businesses, so without support from the state, the number of jobs will only decrease, again entrepreneurs will go into the “shadow”. Therefore, it is very important that the legislator not only declares assistance, but actually helps, subsidizes the payment of interest on loan agreements and gives large amounts to SE in public procurement.

The state policy aimed at increasing the employment of the population offers various benefits to small businesses. Thanks to this program, the tax and administrative burden on private entrepreneurs is reduced. This aspect is one of the most important when drawing up a business plan in order to start a business. In this article, we offer topics such as who belongs to small businesses and what benefits can be obtained from the state.

Small business in Russia enjoys special benefits intended only for it

Consideration of the fundamentals of legislation

To begin with, let's consider the main question, is an individual entrepreneur a small business entity? According to the current bill, small businesses are treated as commercial organizations and private entrepreneurs. There are several groups into which such organizations are divided. First of all, these are agricultural manufacturing enterprises based on joint activities (cooperatives). Also, the category of small businesses includes farms and peasant farms. The last representatives of this category are host partnerships.

According to statistics, more than two hundred thousand such organizations are recorded in the Register of Small Businesses. Approximately thirty percent of this number are individual entrepreneurs. Mention should also be made of formations that do not fall into this group. These organizations include state enterprises, municipal institutions and non-profit organizations.

What are the selection criteria

In order to fall into this category, you must meet two criteria:

the size of the staff;
amount of annual income.

It is important to note that the norm established by law in relation to the average size of the staff is one hundred people. In the case of micro-businesses, this norm should not exceed fifteen employees. There are also limits on the maximum amount of revenue in one year. The upper limit of this value is 800 million rubles, excluding value added tax (VAT). The lower value is about 400 million. For micro businesses, the maximum bar is 120 million, and the bottom is 60.

It is important to pay attention to the fact that those enterprises that do not fall under this definition, the share of the authorized capital should not exceed forty-nine percent. The criteria for determining the category of an enterprise for individual entrepreneurs are no different from the values below. In the event that an individual entrepreneur does not have employees, the attitude to the category is determined based on the amount of income.

Those enterprises where the patent system of taxation is used are clearly included in the category of SMEs.

It is also quite common to hear the question of whether an LLC is included in the SMP category. In order to fall into the category of small businesses, a limited liability company must fully comply with all of the above parameters.

The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension

Register of subjects

In order to enter the SMP category, you must enter information about your organization in the Unified Register. Registration rules are available on the website of the tax authorities. After registering a business and submitting tax reports, information about the company is automatically entered into the register. It should be noted that organizations included in the register are not required to confirm their status without fail. Prior to the introduction of amendments to the relevant law, such organizations had to annually submit financial reports to the tax authorities, and documents announcing the average composition.

Publicly available information includes such data as the name of the enterprise and its legal form. If desired, you can get information about belonging to a small, medium or micro category of entrepreneurship. Also in the public domain is information about the available licenses and the classification of the species. economic activity(KVED).

In the absence or inaccuracy of information about the enterprise's belonging to the SMP, it is necessary to submit an appropriate application to the Register and ask the operator to verify the data and make changes. If the entrepreneur wishes, information related to the manufactured products, as well as the cooperation of the organization with state authorities, can be entered in the Register. In addition, the head of the company has the right to request that his own contact details be entered in the Register.

Small business entities are often interested in the issue of the loss of SE status. The loss of this status is possible only when the organization exceeds the limit associated with the state of employees or income level. It is important to pay attention to the fact that the change of status is carried out only after three years, from the moment the limit was exceeded. As an example, let's take a situation in which an individual entrepreneur exceeded the income limit in 2018. In this case, the transition to a common system will be carried out only by 2021.

What are the advantages of SMP

Having dealt with the question of what a small business entity is, we should proceed to consider the advantages of this status. First of all, these are various benefits provided by the state. This political step is aimed at combating shadow business and improving the climate for the development of small businesses. Thanks to benefits from the state, new jobs are created and the costs associated with unemployment benefits are reduced. It is to achieve these goals that the process of registering an enterprise has been significantly simplified. In addition, tax burdens and administrative pressure from government agencies have been reduced.

A small business entity is a Russian commercial organization or an individual entrepreneur who is aimed at making a profit.

The main advantage of MP status is the preferential taxation system. There are currently four special modes:

EXSN- Single agricultural tax.
PSN- Patent system of taxation.
UTII - A single tax on imputed income.
USN- Simplified taxation system.

Based on the chosen taxation system, local authorities set a minimum rate. As an example, let's consider a situation where the simplified tax system at the state level is set at six percent. In this situation, local authorities have the right to reduce the tax rate to one percent. Upon initial registration in the status individual entrepreneur, state bodies have the right to exempt a novice businessman from tax payments for two years.

Organizations included in the SME category have the opportunity to receive gratuitous subsidies, state grants and other financial benefits. Material resources can be issued with the condition of partial repayment using leasing contracts or on the terms of mandatory participation in various government events. This program has now been extended until 2020.

The status of a small business entity allows you to count on administrative indulgences. These advantages relate to systems of cash discipline and bookkeeping. In addition, the frequency and number of checks are limited. In addition, there is a quota from the state, the amount of which is fifteen percent of the available orders. This means that enterprises with SE status are included in these percentages.

Additional benefits are provided for those organizations that have the status of micro-enterprises. Today, such companies may stop using local documents. These documents include duty schedules and rules of procedure. job duties within the team. It should be noted that the rejection of local documentation implies a change in the system for concluding an agreement with an employee. In this case, it is necessary to make appropriate notes in the employment agreement. It should be noted that in case of loss of micro-enterprise status, the responsible person must create all the necessary documentation within four months.

A non-profit organization, as well as a unitary municipal or state institution, is not a small business entity

On the conduct of inspections and responsibility of MP

In relation to organizations included in the category of medium and small businesses, compressed dates for inspections are applied. According to established rules, the maximum duration of inspection by the supervisory authority is fifty hours per year. In the case of micro-enterprises, this rate is reduced to fifteen hours within twelve months.

Organizations with SE status are entitled to tax holidays until December 2018. It is important to note that these concessions are valid only with scheduled inspections. When complaints are received against an organization that indicate a violation of the law, inspections from state bodies cannot be avoided.

It should also be noted that small businesses should be held accountable for committing illegal acts. In the event that an entrepreneur or organization violates the requirements, established by law, we should expect the following consequences:

An administrative fine of up to 2,000 rubles with a warning. This measure applies to individuals.
An administrative fine of up to 4,000 rubles. This measure is provided for officials.
Administrative fine up to 40,000 rubles. Penalties against legal entities.

In the case of gross violations, a more stringent system of fines is provided. It is important to pay attention to the fact that in the current legislation there are no criteria by which the rudeness of a misconduct is determined. This means that such violations are considered on the basis of license agreements.

There is also administrative responsibility in relation to persons included in the category of small businesses, but carrying out their activities without permits. In case of a single violation, the amount of penalties is low.

However, in case of a repeated violation, such actions can be considered as a gross misconduct, which significantly increases the amount of the fine. As an example, let's consider an organization that does not have required permission for the activities carried out. In this case, the amount of the fine can reach twenty thousand rubles, combined with a suspension of activities for three months. In addition, the company undertakes to obtain the necessary documents.

The criteria for classifying small businesses in 2018 are established by the state

Conclusion

A small business entity is a commercial organization registered in this status. The recession of the economy had a negative impact on such enterprises, which led to the need for state support for such organizations. Otherwise, private entrepreneurs will be forced to reduce the number of jobs or conduct "shadow business". This explains the importance of state support, subsidies, grants and benefits for small businesses.