Small, medium and large business: concepts and main features. I don't want to work for my uncle - small and medium-sized businesses in Russia

Small businesses in Russia enjoy special privileges intended only for them. The state is going to reduce the tax and administrative burden of small business, receiving in return an increase in employment and a decrease in social tension. What does the definition of "small business entities" mean and who belongs to them in 2019?

A small business entity is a Russian commercial organization or an individual entrepreneur that is aimed at making a profit. This category also includes:

peasant (farming) households;
production and agricultural cooperatives;
business partnerships.

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

Who belongs to SMEs

The criteria for classifying small businesses in 2019 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized enterprise (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defines the law of 24.07.2007 N 209-FZ in article 4. Consider these criteria, taking into account the innovations.

Thanks to the amendments made to Law No. 209-FZ, large quantity enterprises and individual entrepreneurs can be classified as small businesses.

The maximum allowable amount of annual revenue excluding VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations that are not small and medium-sized businesses has increased - from 25% to 49%.

But the permissible average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for a small enterprise.

For individual entrepreneurs, the same criteria for dividing into business categories apply: according to annual revenue and the number of employees. If an individual entrepreneur does not have employees, then his category of SMEs is determined only by the amount of revenue. And all entrepreneurs working only on the patent taxation system are classified as microenterprises.

The period during which a businessman continues to be considered an SME entity has been extended, even if he has exceeded the allowable limit on the number of employees or the proceeds received. Until 2016, it was two years, and now it is three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation if the status of a small enterprise has been lost due to the achievement of the previously effective limit of 400 million rubles, because it is lower than the one set now? The Ministry of Economic Development believes that after the entry into force of the RF Government Act of 13.07.15 No. 702, such an enterprise can return the status of small, if the annual revenue does not exceed 800 million rubles.

State register of SMEs

Since mid-2016, the Unified Register of Small and Medium Business Entities has been in operation. A list is posted on the portal of the Federal Tax Service, which includes all subjects of small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, Unified State Register of Legal Entities and tax reporting.

The following mandatory information is publicly available:

the name of the legal entity or full name SP;
TIN of the taxpayer and his location (residence);
the category to which small and medium-sized businesses belong (micro, small or medium-sized enterprise);
information about codes of activity according to OKVED;
indication of a license, if the type of activity of a businessman is licensed.

In addition, at the request of a businessman related to small and medium-sized businesses, additional information can be entered into the register:

about the products manufactured and their compliance with the criteria of innovative or high-tech;
on the inclusion of an SME entity in partnership programs with government customers;
on the availability of contracts concluded as a participant in public procurement;
full contact information.

To transfer this data to the Unified Register, you need to log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small business entities are no longer required to confirm with documents that they correspond to this status in order to participate in state support programs. Previously, this required the provision of annual accounting and tax reports, a statement of financial results, information on average headcount workers.

You can check the information related to small and medium-sized businesses, and their reliability, by making a request in the Register for information on the TIN or name. If you find that there is no information about you or they are unreliable, then you need to send an application to the Registry operator to verify the information.

What gives the status of a small business entity

As we have already said, the state creates special preferential conditions for micro and small businesses. entrepreneurial activity pursuing the following financial and social goals:

to provide a way out of the shadow and self-employment of persons providing services to the population, employed small production working as a freelance;
create new jobs and reduce social tension in society due to the growth in the well-being of the population;
to reduce budget expenditures on unemployment benefits, health insurance and pensions for officially unemployed persons;
develop new types of activities, especially in the field of innovative industries that do not require significant costs.

The easiest way to achieve these goals can be by making the state registration procedure simple and quick, reducing administrative pressure on business, and reducing the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a good effect on the activities of start-up entrepreneurs.

The main list of preferences for small businesses looks like this:

Tax incentives. Special tax regimes (STS, UTII, ESKhN, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to additionally reduce taxes on UTII (from 15% to 7.5%) and on STS Income (from 6% to 1%). On the simplified tax system, Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for several years. In addition, from 2015 to 2020, individual entrepreneurs who were registered for the first time after the entry into force of the regional law on, have the right not to pay tax at all for two years under the PSN and STS regimes.
Financial incentives. This is direct financial state support in the form of grants and gratuitous ones, issued within the framework of the all-Russian program, which is in effect until 2020. Financing can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
Administrative benefits. This refers to such indulgences as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent employment contracts... When participating in public procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases, state and municipal institutions are required to make from them. When obtaining loans, the guarantors of small businesses are government guarantors.

In cities and regions Russian Federation there are many small or medium-sized businesses that are an integral part of the country's economy. For the development of the economy, the Government supports and helps individual entrepreneurs and legal entities to develop, invest in development. These processes, procedures and conditions, as well as legal relations between businessmen and the state, are regulated and controlled by Federal Law 209.

What is the law?

The Federal Law on small and medium-sized businesses was adopted The State Duma July 6, 2007, and approved by the Federation Council on July 11, 2007. Last changes it was entered on November 27, 2017. There are 27 articles in the Federal Law on Entrepreneurship. This law regulates and controls legal relations between citizens, legal entities and public authorities in the field of small and medium-sized businesses. It establishes norms, definitions of concepts, ways to support small and medium-sized businesses in the Russian Federation.

1 tbsp. - the area covered and regulated by the described law;
2 tbsp. - other laws and acts regulating this area;
3 tbsp. - a list of concepts and their definitions used in Federal Law 209;
4 tbsp. - distribution of business entities by category;
5 tbsp. - statistical information on the activities of small and medium-sized businesses;
6 tbsp. - tasks and principles by which the Government controls and helps to develop entrepreneurship;
7 tbsp. - features of laws and acts regulating the field of entrepreneurship;
8 tbsp. - registers of persons related to entrepreneurs of small and medium-sized businesses;
9 tbsp. - powers of employees of public authorities;
10 tbsp. - powers of employees of state authorities of the constituent entities of the Russian Federation;
11 Art. - powers of employees of local self-government bodies;
12 Art. - interaction and cooperation of public authorities in the field of entrepreneurship;
13 Art. - bodies of coordination and meetings;
14 Art. - support and assistance to people engaged in small or medium-sized businesses;
15 Art. - support infrastructure for people engaged in small or medium-sized businesses;
16 Art. - ways, processes and forms of support;
17 Art. - support by means of funds;
18 Art. - support with property;
19 Art. - support with information and information;
20 Art. - support through consultations;
21 Art. - support in the field of education of persons engaged in small or medium-sized businesses;
22 Art. - support in the field of innovation and industrial production;
23 Art. - support in the field of craft activities;
24 Art. - support in the field of foreign economic activity;
25 Art. - support in the field of agricultural activities;
26 Art. - the Federal Law “On State Support of Small Business in the Russian Federation” has become invalid;
27 Art. - the final terms and conditions of the Federal Law.

"On the support of small and medium-sized businesses" Federal Law is based on the provisions of the Constitution of the Russian Federation.

New amendments

The latest changes were made to Federal Law 209 on November 27, 2017, with the adoption of Federal Law No. 356.

Changes have taken place in article 25.1. According to the new edition, the objects of investment by corporations of small and medium-sized enterprises are:

Debt obligations of the Russian Federation;
Deposit accounts in financial institutions.

In Art. 25.1, clauses 11.1 to 11.7 were added. According to them, subsidiary corporations are now also entitled to invest funds. The procedure and conditions for the placement of funds or their investment are determined by the board of directors of the corporation.

Small and medium-sized corporations are required to comply with the following regulations:

Adequate amount of capital;
The magnitude of the insider's risk must be cumulative;
The amount of risks for counterparties is maximum;
Compliance with the ratio of the corporation's capital and liabilities.

The calculation of conditions and standards is carried out in accordance with the instructions of the Government of the Russian Federation. Audit organizations conduct audits of corporations for compliance with the conditions, requirements and standards established by the Government of the Russian Federation. Everything numerical values and compliance information must be publicly available and posted on the corporation's official website.

In Article 25.2, changes were added to Part 6.1. The board of directors of the corporation may decide to allow negative financial results. However, this can only happen in the planned reporting periods.

Four changes in the article took place on July 26, 2017, when the Federal Law No. 207 was adopted.According to this article, small and medium-sized businesses include:

Business companies;
Individual entrepreneurs;
Business partnerships;
Farm or peasant farms;
Production cooperatives;
Consumer cooperatives.

Changes occurred in part 1.1, paragraph 2, subparagraphs a and b. The number of employees of small and medium-sized businesses should not exceed one hundred people (for small businesses) and 250 (for medium-sized businesses). According to the amendments to clause 2.1, the government of the Russian Federation has the right to establish and change the maximum number of employees for organizations, companies and small and medium-sized businesses for the past calendar year.

Changes in the category of entrepreneurship from small to medium, from medium to large and vice versa occur if there has been a change in the number of employees within three calendar years. In cases of a newly created or newly registered individual entrepreneur or legal entity. persons, if the information has been changed or saved in unified register, then the category of entrepreneurship is respectively retained or changed.

The text of the current edition of FZ 209

The federal law on entrepreneurship was based on the acts of the Constitution of the Russian Federation. Anyone wishing to run a small or small business middle category has certain rights and responsibilities, the government of the Russian Federation supports and helps entrepreneurs. To understand in what cases you can turn for help, what categories the business belongs to and how not to make mistakes that can be held responsible, it is recommended to read or study Federal Law 209.

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Comparison of Russian small and medium-sized businesses with foreign

If we compare the data from Russia, Europe and the United States, it will become obvious that our number of small businesses is much smaller than beyond the cordon. For example, in Europe, tax revenues from small businesses replenish the state treasury by almost 50%.

Despite the positive dynamics of growth in the number of small enterprises in Russia, their indicators still lag behind foreign ones. Here are the figures: in our country there are about 12 enterprises per thousand people, in European countries - from 37 to 70. Comparison in the number of employees is also not in our favor - 22% versus 70%. As for the GDP, the indicators here are disappointing: 18% in Russia and almost 70% in the West.

The main difference between the development of domestic business and Western economically more developed countries is that it is mainly focused on the service sector, and the number of enterprises engaged in the processing industry or mining is negligible.

Many factors are responsible for such a significant difference between the number of small and medium-sized enterprises. The success of small and medium-sized businesses in the West is primarily due to state support - numerous programs regulating taxation, concessional lending systems and other incentives stimulate the development of entrepreneurship.

Small and Medium Business Problems

Domestic business, despite constant attempts by the state to help in its development, still faces a huge number of problems - first of all, it is the imperfection of the tax system, the interference of criminal structures that control income, pressure from the government.

A way out of the situation can only be the adoption of special loyalty programs on the part of the government.

Lending to small and medium-sized businesses

It is impossible to start a business without investments, start-up capital. And if “finance is singing romances,” the only option is to either find investors or take a bank loan to develop your business.

The simplest and a budget option- seek financial help from friends. If you are very lucky, then perhaps you will receive the required amount without collateral, checks and no interest. But if this is not possible, commercial funding remains.

Money to set up a business

Another way is to turn to future “colleagues in the shop”, current large entrepreneurs. Perhaps some of them will be interested in your well-written business plan. The only "BUT" - your payment for such assistance will be a share in the enterprise, and quite significant.

Well, the last option is to register as individual entrepreneur and cooperate with a bank that provides loans to medium and small businesses.

Today, many banks have programs to support individual entrepreneurship.

In Sberbank, for example, you can get all the necessary consultations, and on a special portal of information resources for private entrepreneurs, which was created with the support of SME Corporation, using a business navigator, calculate all costs, draw up a business plan, find a room, find out , is it possible to count on state support.

Some types of entrepreneurial activity can count on receiving subsidies for the acquisition of fixed assets from the state in an amount not exceeding 500 thousand rubles. To do this, you will have to invest at least half of your own money, carry out state registration... The enterprise should not specialize in trade - neither wholesale nor retail.

Now in some regions of Russia, financing of the so-called business incubators is being carried out. These programs provide a good chance to save money, for example, on rent, which is a good help - in large cities and in the capital more than half of the enterprise's proceeds have to be paid for it. Upon receipt of such a state benefit, a novice entrepreneur will be able to save additional funds to repay the loan.

Small and Medium Business Planning and Organization

Strategic planning of your business is one of the main functions of its management, which is a clear indication of the main goals of the organization and ways to achieve them. This is the basis that helps to make all management decisions, as it is a kind of "model of the future" of the company, determines the prospects for its development in an all-encompassing competitive market.

Strategic planning - important stage business creation

In our country, this tactic of strategic planning for medium and small businesses is not yet very common, but market relations are developing, competition is intensifying, and this is increasingly adding to its relevance. The methods that were used before are outdated and work very badly. This makes business owners nervous, complaining that bad management, force majeure situations, and poor training of specialists are to blame. But in fact, the problem most often lies in the fact that the entrepreneur simply does not see a strategy for the future development of his business in the near future, and even more so its long-term prospects. To do this, you need to calculate everything - the tactics of competitors, the needs and demand of the consumer, possible market changes.

The development of small and medium-sized businesses can be influenced by many completely unpredictable factors, and not giving them importance and proper attention means knowingly driving yourself into a desperate situation. Therefore, the key task is planning and developing tactics, strategies for market behavior, taking into account all circumstances - both internal and external.

Forecasting in small and medium business and its features

Unlike large business, in which all plans and strategic developments representatives of senior management are leading, and the project group can consist of twenty to one hundred people, and their project documents have a hundred or two pages, in small and medium this phenomenon can rather be called an enterprise development program for a certain period of time. For the most part, such a plan is not even transferred to paper, and is exclusively a figment of the imagination of a private entrepreneur and his personal opinion regarding the "vitality" of the business for the next couple of years. But such a plan also includes specific tasks related to a specific time period, based on analysis, understanding of the market, "flair" for own business, studying his strengths and weaknesses, the possibility of confronting competitors, determining the prospects in the industry.

Analytics helps to conduct a small audit of the current position of the company, to set the key priorities of its activities. These priorities are presented as tasks - precise, coordinated with each other, with clear deadlines and resources. The quality of the formulation of such tasks has a great influence on the success of their implementation, therefore simple and effective tools, for example, setting certain goals according to the SMART system, could be a good help for the business owner.

What is very important to remember at the initial stage of your business development

The first thing that you need to "hack to death" - you need to constantly monitor the execution of all tasks. Mistakes are not forgiven here, because the slightest inaccuracy can ruin your business in the bud. A good solution would be to place the control points at minimal intervals from each other. In fact, at the very beginning of the formation of a small and medium-sized business, its management is unitary - everything is controlled by the director of the company and his assistants, they make the necessary adjustments, and so on. But good decision it would be to seek help from temporary, hired personnel - usually their qualifications are higher, which is an undoubted plus.

How to set goals correctly?

At the very beginning of the implementation stage, some entrepreneurs are faced with the fact that either the quality of performance is lame, or there is none at all. In 90% of cases, this is not even connected with the qualifications or motivation of its performer, but with fuzzy and vague planning, when the goal is not clearly fixed, not tied to anything, not determined in time. Just for comparison: “our goal is to increase product sales” and “our main goal is to increase sales by 30% by January 2018” with a clear definition of performers, resources, and so on. The latter option is much more likely to be executed as it is more accurate and meets the criteria for success outlined above.

Key points of strategic planning

It is important for a business owner to understand that a simple mental picture of the development of events is not enough for its successful conduct - they must be documented.

With such clearly formulated tasks, which are broken down into stages, it is possible to track the stages of the company's development, to successfully synchronize all personnel, eliminate possible misunderstandings, and also minimize the risk of bottlenecks.

Stages of strategic planning

Strategic plan helps to set the main guidelines in the development of the company, allows to soberly and objectively assess its internal resources, development opportunities in the market. Of course, its presence cannot guarantee one hundred percent success of your enterprise, because no one is immune from mistakes, force majeure and other factors. But such visualized planning of goals, their description, tracking allows you to create the most favorable conditions to expand the company's influence, its growth, internal efficient allocation of resources and a lasting strengthening in the market.

Ideas for small and medium businesses without a large upfront investment

First of all, you need to clearly define the location of your "gold mine" - you must agree that the business selling antique paintings and jewelry is unlikely to be successful in the provinces. The most demanded objects of small and medium-sized businesses among potential clients can be enterprises in the service sector and small trade. This area includes, for example, on-site computer diagnostics of cars, a cleaning company, a mini-bakery or a grocery store. An excellent solution would become the owner of a payment terminal that allows you to pay utilities, fines, phone bills - you will definitely not go wrong, because this is what people will always do.

Summarize. If you have two components - a great desire and even a small initial capital - you can organize an excellent business plan that will open the gates to your future grandiose entrepreneurial activity!

Small and medium-sized businesses in Russia: credit, guarantee and surety systems (video)

Amendments have been made to the basic Federal Law No. 209-FZ, which defines the concept of small and medium-sized businesses, the basic principles and directions of support for this sector.

Small and medium-sized businesses currently play an important role in economic transformation... Without changing the approaches to regulating the SME sector, which were laid down seven years ago by the federal law “On the Development of Small and Medium-Sized Businesses in the Russian Federation,” it would have been difficult to reform. Practice dictates new requirements: the structure of the sector is changing in terms of number, turnover and other indicators; more and more in demand in terms of implementation investment projects become joint ventures with foreign participation or with the participation of large companies; requires overall coordination of the numerous and disparate support mechanisms established by the state.

What are the main changes made by Federal Law No. 156-FZ of June 29, 2015 to the Federal Law "On the Development of Small and Medium-Sized Businesses in the Russian Federation"?

The changes can be divided into two blocks.

The first concerns the change in the criteria for attribution legal entities to SMEs.

The second is the creation of a special institution to support the sector - the Federal Corporation for the Development of Small and Medium Enterprises.

The threshold for participation of foreign legal entities, as well as Russian legal entities that are not small and medium-sized businesses, in the authorized (pooled) capital of small and medium-sized businesses has been increased from 25% to 49%. In addition, organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with the Federal Law on Skolkovo, regardless of the share of other legal entities (both foreign and Russian) in the authorized capital of such organizations, have been endowed with the status of an SME entity. ...

What will small and medium-sized businesses benefit from an increase in the participation of foreigners and non-SMEs in small and medium-sized businesses?

First of all, it is additional opportunity attracting investments in the Russian economy. One of the most common forms of investment projects implementation is the creation of joint ventures.

Previously, most joint ventures did not fall under the criteria of small and medium-sized businesses due to the share of foreign participation in the authorized capital. This situation cut off a significant number of companies from government support programs designed exclusively for the small and medium-sized business sector. And the law corrected this situation, "said the head of the Russian Chamber of Commerce and Industry in a commentary for RG. Sergey Katyrin.

An important amendment was the increase in the period during which the company retains the status of an SME entity, despite the change in the limit values for the criteria of small and medium-sized businesses. This period has been extended from two to three years.

Director of the Department of Entrepreneurship and Services of the Chamber of Commerce and Industry of the Russian Federation Anna Palagina noted that the basic law on the development of small and medium-sized businesses must correspond to the realities, keep up with them. Ideally, stay ahead of the curve by stimulating the development of the sector. The adopted changes will have a positive effect on the economy, since they will open up access for a new pool of companies to programs for the development of the small and medium-sized business sector.

The creation of the Federal Corporation for the Development of Small and Medium Enterprises is the second important block of changes.

Separate articles on the Federal Corporation have been introduced into the law, Art. 25.1 and Art. 25.2, which describe in detail the tasks and functions of the corporation as an institution for development in the field of small and medium-sized businesses. The functions of the Federal Corporation include the powers to coordinate the activities of the infrastructure to support SMEs, to ensure the integration of small businesses into procurement processes from large companies with state participation, to develop mechanisms for financial support for the sector and direct financing of credit and microfinance organizations. According to the law, the corporation is obliged to annually send a report on the implementation of its activities to the President of the Russian Federation, the State Duma, the Federation Council, and the Government.

The law specifies a significant number of areas that must be worked out at the level of bylaws. For example, the composition, form, procedure, timing of reporting by businesses that received support and organizations that form the infrastructure for supporting SMEs will be determined later. The government should establish a procedure for monitoring and assessing the compliance of procurement plans and annual reports on procurement of large companies from SMEs.

In general, the tasks and functions of the Federal Corporation are designed to synchronize efforts towards creating a favorable environment for the development of small and medium-sized businesses in the country.

A single, convenient, understandable to all business representatives "point of access" to support measures should be provided. We note the timeliness and relevance of the creation of a state institution for the development of SMEs, the President of the RF CCI notes Sergey Katyrin.

Department of Entrepreneurship and Services, N. Kovalenko