How to determine the category of enterprises small medium large. What if the FTS forgot to make a "unified register of small and medium-sized businesses". The procedure for assigning medium businesses

A significant percentage of Russian biznes is presented in such a category as a small private enterprise. This, according to many experts, a typical status for an innovative type of firms for beginners of IP. There is also such a category as the average enterprise. What is the difference? Small enterprise is how many people? What preferences can give such status from the point of view of possible state support measures? Consider these and accompanying nuances characteristic of business in the status of SMEs.

Criteria for assigning SMEs

According to Russian legislation, small and medium-sized enterprises are two different business classes, which are determined by a number of criteria. Consider those that are characteristic of companies of the first and second type. Let's start with typical small enterprises.

What constitutes in accordance with the norms of the law, to those include firms in which no more than 100 people work. The limit annual revenue of such an enterprise cannot exceed 400 million rubles. Also, the proportion of owners (legal entities, who themselves are not small enterprises) can be no more than 25%.

Some experts also note that small and medium enterprises are far from an exhaustive classification of private firms, which is characterized by a small scale. There are other categories of organizations. Such as, for example, micro-enterprises. These include businesses in which no more than 15 employees are employed.

Criteria for medium enterprises

Consider what the criteria for medium enterprises are. They are a bit. Regarding the standard prescribed in the law, such: from 101 to 250 employees. On annual revenue - from 401 million to 1 billion rubles. The difference with the category of small enterprises, as we see substantial.

Does the role play what type of activity is in the organization? Not. The law in this sense does not contain any distinctive standards. Small and medium-sized enterprises are firms that can engage in exactly the same activity, but belong to different classes organizations are only because of the revenue and the magnitude of the staff. Similarly, a form of ownership is considered. Ltd. is a small enterprise, IP is similar. - similar. The same rule applies to middle businesses.

Criteria for SMEs: Explanation

Above, we reviewed the criteria characterizing such categories as the average and small enterprise. It will also be useful to know some of the features of their correct definition.

If we talk about the size of the state - it is implied for the calendar year, which precedes the moment the company's research on the subject of assignment to one category or another. The marginal values \u200b\u200bprescribed in the law are discussed inclusive.

Under the proceeds implies income from the sale of goods, performance of work or the provision of services excluding VAT. In addition, the assets of the company can be added here, taking into account its book value for the calendar year preceding the study.

New business as SME

But how to attribute the business to one category or another, if the organization has just been investigated? A small enterprise whose criteria are named above, cannot be applied due to the lack of statistical facts. As well as those installed for medium. For such cases there is the following norm. If the organization has just been created, it can be attributed to the category of small or medium, if the indicators reflecting the average number of employees, revenues (or in combination with it from the time when information about the company was listed in the registry, did not exceed the corresponding limit Values. That is, if the company was created in January, and until August, its turns did not exceed 400 million, and the number of personnel was 100 people, then she is a small enterprise. The criteria are known to us.

Personnel counting nuances

Another important nuance regarding the counting of the number of employees. Not only the contracts are issued in accordance with the TC RF (i.e. labor book), but also civil law agreements, as well as part-time work. That is, the concept of "state" in this case is not tied to the legal aspect of the design of labor relations between the enterprise and employees. The main thing is that the work is carried out legally, and in which specifically format - on TC or within civil-law agreements, the legislator is not important.

By the way, there is a norm in law on which contracts on the contract can be equated with full-fledged labor agreements. For example, if a person works as a contractor in a civil contract, but every day goes to the office of the Customer's company as his work, follows the schedule and will consistent, say, going on vacation with the organization's management, then Rostrudnadzor may oblige a firm to conclude with such Full-fledged partner labor contract on TC.

Why is my company SME status?

Above, we defined the criteria for which the company may refer to the discharge of a small or medium enterprise. Those parameters about which are in question are determined at the legislative level. That is, it is likely that firms to one category or another is important from the point of view of some prospects. Actually, what is the practical benefit from the fact that the company has the status "Small Enterprise"? Is it providing for some privileges? Yes it is.

The fact is that in Russia a number of federal and regional, as well as municipal programs aimed at supporting businesses for which the form of a small enterprise is a defining criterion. There is a whole direction of public policy in this area. What kind of support measures can we talk about?

Types of support for SMEs

The Russian policy of the Russian Federation implies a number of benefits if the business is conducted in such a format as a small business enterprise. These are, measures like:

• preferential tax regimes (hereinafter, we will look at what kind of);
• simplified standards for tax and accounting, statistical reporting type;
• benefits relating to the procedure for calculations in the field of privatized property;
• having a special role to small businesses in the field of state procurement;
• assistance in protecting the rights and interests of entrepreneurs when interacting with the supervisory authorities;
• financial support of businesses;
• assistance to business in the development of infrastructure;
• other kind of measures that simplify the business of the business of the SMEs category.

Who will receive support?

Relevant business support programs may differ in different regions (as well as between different municipalities and settlements). Much depends on the branch specifics of the business. In some subjects of the Federation, a greater priority is given to enterprises employed in the field of mineral mining, in other - metallurgical companies. In a number of Russian cities there are funds whose activities are concentrated on supporting firms engaged in typically innovative activities. In such organizations, they can find support for the founders of the startups, the main business idea of \u200b\u200bwhich is, as a rule, the creation of completely new market niches on the basis of the technologies not mastered by anyone else.

In practice, assistance to enterprises belonging to small and medium-sized categories can provide both state and municipal authorities and various types of organizations and foundations that such a role is assigned. For example, if a business is a small innovative enterprise, it can be a factor in successful involvement with the assistance of funds with mainly government participation.

Main problems in the field of small and medium businesses

Actually, for what reasons business needs state support? Is it really successful, although a small enterprise is an organization that involves some subsidiaries? What are the main problems characteristic of SMEs in Russia?

Experts believe that among the most characteristic difficulties - high tax burden. In addition, business lack financial resources. The first problem in practice is expressed mainly, in the need to pay a large amount of contributions to state funds - PFR, FSS, FOMS for employees. Regarding the second noted complexity - it is a low availability of cheap loans. Those rates that are installed by a majority of Russian banks are beware for many entrepreneurs.

Another difficulty for Russian businessmen is the low availability of land resources, real estate. Many entrepreneurs, as experts find out, are experiencing problems with access to energy infrastructure facilities. Connect to networks is difficult, tariffs are high. Another problem noted by experts is a shortage of personnel.

The role of the state in solving business problems

State institutions, as experts noted, as a whole should be interested in developing small entrepreneurship in Russia. And therefore, various kinds of SME support programs should consider the need to solve actual problemswhich are we talking about. In some directions, analysts believe, the results are.

Preferential taxation

First of all, this applies to the very tax burden. In particular, SME enterprises can take advantage of preferential taxation systems - USN, UNVD or patents. Each of these modes in most cases guarantees a much smaller amount of deductions to the treasury, if you compare the numbers with common system. Moreover, some categories of individual entrepreneurs have the right to reduce taxes on the amount of paid contributions to the FIU, FOMS and FSS. And in this case, for many IP, the corresponding load comes down to a minimum. By the way, it can also be said about the relaxation of tax and accounting reports. All that Many IP are obliged to pass in the FNS is the annual declaration. Requirements for the maintenance of complex accounting documentation for them does not impose a legislator.

Loans and grants

With loans, is definitely more difficult. Even those banks in which the state belongs to the prevailing share in shares, offer loans under conditions that are far from the desired. Many businesses are forced to lend abroad, forming a large external corporate debt. Loan programs at the expense of budgetary resources, according to experts, are poorly developed in the Russian Federation.

There are some mechanisms for financial support of businesses at the expense of state and municipal grants. However, it is still premature to say that they work on a system basis. Moreover, those amounts that appear in the relevant support programs believe experts, difficulty will help businesses in achieving significant results.

Venture aspect

At the same time, as many analysts believe, business in Russia has the opportunity to attract funding not from banks, but from investors. The criterion in this case is quite simple: the main thing is that the business idea corresponds to the ambitions of the entrepreneur and brought profits. All that the investor needs is higher than the average bank percentage. To make sense to invest in a business, and not transfer cash to the deposit. If a venture investor decides that a concrete small innovative enterprise is a sample of a combination of a reasonable business idea and a well-thought out plan for its implementation, then with pleasure to invest its funds. On those conditions that no commercial bank can offer. A small enterprise is attractive for many investors an attachment object.

SME and personnel aspect

The problem with the frames between topics also decides, although sufficiently indirectly indirectly. We are talking On the popularization of programs for the preparation of technical specialists in universities, the development of professional technical education. All these areas of activity are largely dependent on the quality of government policy.

At the same time, some experts believe, also the business itself should make efforts to improve the overall climate in the entrepreneurial environment. Take the same personnel problem: many enterprises consider analysts, increase production, but at the same time do not form new vacancies. New jobs do not appear, especially those that require the involvement of qualified specialists. In many ways, for this reason, schoolchildren do not choose production professions, rightly believing that the work is not guaranteed. In addition, experts are believed, not all enterprises pay attention to the problem of improving labor productivity.

" № 3/2016

Commentary on federal law of 29.12.2015 No. 408-FZ.

For small enterprises and individual entrepreneurs in different industries Legislation provides many benefits. But economic entities need to strictly adhere to the criteria for which they can get the status of a small enterprise.

This status must be determined in accordance with Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ "On the Development of Small and Medium Entrepreneurship in the Russian Federation". And it should be borne in mind that federal law of 29.12.2015 No. 408-ФЗ in this article amended noticeable amendments. They entered into force on 01/01/2016.

Although according to paragraph 10 of Art. 10 of the Federal Law No. 408-FZ until August 1, 2016 to attribute legal entities and individual entrepreneurs to the subjects of small and medium-sized enterprises apply the conditions established by Art. 4 of Federal Law No. 209-FZ in the same edition.

Reclicated which business entities can be considered to be subject to small or medium-sized businesses. So, until December 31, 2015, they could be:

• consumer cooperatives;
• commercial organizations;
• individual entrepreneurs without education legal entity;
• peasant (farmer) farms.

Important remark. It was specifically indicated that legal entities should be registered with the register, and entrepreneurs - to the Eagle. Now in part 1 tbsp. 4 of the Federal Law No. 209-FZ is not specified that registration should be necessarily produced in the registricted registries, but it is reported only that it is carried out in the manner prescribed by law. What, however, practically, means the need to register with the register or the EGRIP.

Separately, consumer cooperatives were allocated as the only appearance. non-Profit Organizationswhich could apply for the status of a small or medium enterprise. Note that such cooperatives can be different types:

Now from all this list in part 1 Art. 4 of the Federal Law No. 209-FZ are mentioned only agricultural Consumer cooperatives, the rest cannot claim the status of a small or medium-sized businesses, including garage cooperatives, mutual insurance society, rolled funds that PP. 1 p. 3 Art. The 50 Civil Code of the Russian Federation also treated consumer cooperatives.

But instead of commercial organizations are mentioned separately economic societies, economic partnerships, production cooperatives. Here, obviously, it is taken into account that it is precisely such groups of legal entities introduced into lately In the Civil Code.

Forms in which commercial organizations can be created are listed in paragraph 2 of Art. 50 Civil Code. These are economic partnerships and society, peasant (farmer) farms, economic partnerships, manufacturing cooperatives, state and municipal unitary enterprises.

For the gups and mupers, nothing has changed, they are now simply not referred to as subjects of small and medium-sized businesses (previously they were the only right mentioned exception to commercial organizations to which this status could not be applied).

But even commercial organizations that cannot now be small or medium enterprises are added. The fact is that the economic society according to paragraph 4 of Art. 66 of the Civil Code of the Russian Federation can only be joint Stock Company or limited liability companies.

The full partnership or partnership on faith () relate to economic partnerships, this in accordance with paragraph 3 of Art. 66 of the Civil Code of the Russian Federation distinguishes them from AO and LLC. And economic partnerships are not mentioned in the new edition of Part 1 of Art. 4 of Federal Law No. 209-FZ.

As for the economic partnership, it is created in accordance with the Federal Law of 03.12.2011 No. 380-FZ.

We must observe share in the authorized capital

Additional criteria that allow the enterprise or an entrepreneur to be considered a subject of small or medium-sized businesses were previously set out in the same part. 1 tbsp. 4 of Federal Law No. 209-FZ. Now they are assigned a special part - 1.1 of this article.

An important criterion remains the observance of the participation of certain persons in the authorized capital of the economic entity. But before that condition applied to all legal entities, and now only to economic societies and partnerships (for some exceptions that were previously used to be mentioned below). That is, production cooperatives, agricultural consumer cooperatives, peasant (farmer) farms - legal entities are exempt from compliance with this criterion.

So, the total proportion of the participation of the Russian Federation, the subjects of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (with the exception of the total share of participation in the assets of investment funds) in the authorized capital should not exceed 25%. But this now concerns only authorized capital of Ltd. (previously applied to all legal entities).

It is a restriction in the form of the fact that the total share of participation of foreign legal entities and (or) legal entities who are not subjects of small and medium-sized businesses should not exceed 49%, refers to all economic societies and partnerships.

Exceptions in compliance with the share in the authorized capital

As before, some enterprises may not comply with the condition about the observance of the participation of certain persons in the authorized capital. But it should be done at least one of the following conditions:

1. Shares of JSC, adding on the organized market valuable papers, assigned to the shares of a high-tech (innovative) sector of the economy in the manner prescribed by the Government of the Russian Federation. Currently, the Decree of the Government of the Russian Federation of 22.02.2012 No. 156 is applied. This is a new condition.

2. The activities of economic societies, economic partnerships lies in practical application (implementation) results of intellectual activity (programs for electronic computing machines, databases, inventions, useful models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how)).

Moreover, the founders of these economic societies and partnerships are either budgetary, autonomous scientific institutions, or budgetary institutions, autonomous institutions of educational organizations higher education. Such founders should have exceptional rights to the indicated results of intellectual activity.

3. Economic society, economic partnerships have the status of a project participant in accordance with the Federal Law of 09/28/2010 No. 244-FZ "On the Innovative Center" Skolkovo ".

4. The founders (participants) of economic societies, economic partnerships are legal entities included in the list of legal entities that provide state support for innovation activities in forms established by Federal Law of 08.23.1996 No. 127-FZ "On Science and State Scientific technical policy. " Note that this list is very limited (see the order of the Government of the Russian Federation of July 25, 2015 No. 1459-P).

The number of employees and income matter

The following criteria to be followed include all economic entities specified in Part 1 of Art. 4 of the Federal Law No. 209-FZ, including individual entrepreneurs.

According to paragraph 77 of this order middle numbers different from the average that the first includes the number external partners and those who fulfill work under civil law agreements. True, in the previous editorial office, such workers should also be taken into account when determining the status of a business entity, it was established in part 6 of Art. 4 of Federal Law No. 209-FZ.

But another significant and necessary criterion for the execution of the criterion of truly "sick". According to the previous edition, it was necessary to determine the revenue received from the sale of goods (works, services), excluding VAT or (instead) the balance sheet value of assets (the residual value of fixed assets and intangible assets) for the preceding calendar year.

Now it is not possible to choose between revenue and book value of assets, the latter was excluded from among the criteria under consideration. But instead of revenue received from sales, it is necessary to determine the income in the manner prescribed by law.

The definition of income is given in paragraph 1 of Art. 41 NK RF. It is understood as the economic benefit in monetary or natural form, taken into account if it is possible to evaluate it and to the extent that such benefits can be assessed. This assessment should be made according to the rules set in ch. 25 NK RF (for organizations) or ch. 23 Tax Code (for individual entrepreneurs).

It means that in order to determine the status of an economic entity as a small or medium-sized enterprise, in addition to revenues received from sales, also take into account, but exclude income that are not taken into account in order to tax for income tax or personal income tax.

In this sense, some complexity may arise from those organizations and entrepreneurs who are not payers according to income tax or personal income tax. When approaching the limit income values, they will have to deal with the calculation of taxes, although they are exempted directly for taxation.

At the same time, income should be taken into account for all tax regimes that applied the taxpayer during the year, including those (in our opinion, the actual, and not imputed), which was obtained from activities in the payment of ENVD or finding a patent.

Currently, in accordance with the Decree of the Government of the Russian Federation of July 13, 2015 No. 702, the following revenue limit values \u200b\u200bare applied: for microenterprises - 120 million rubles. per year, for small enterprises - 800 million rubles, for average - 2 billion rubles.

The government has prepared a project of another decree, in which the values \u200b\u200bof the limit values \u200b\u200bwill remain the same, but they will relate to the income indicator, as provided for by the new version of Art. 4 of Federal Law No. 209-FZ.

Changes touched on some general rulesshown in Art. 4 of Federal Law No. 209-FZ. In particular, according to Part 3 of this article, the category of a small or medium-sized entrepreneurship is determined in accordance with the greatest value of revenue and numbers. A similar rule is saved now.

Example

The organization in the previous calendar year had a mid-class number of 90 people. But her income in the same period amounted to 1 billion rubles.

According to the first criterion, the organization corresponds to the concept of a small enterprise, and on the second - average. Consequently, it must be recognized by the middle enterprise.

However, in part 3, several specific situations that may arise in practice are now taken into account. So, if the entrepreneur did not attract the employees, then its category, without options, is determined only by the magnitude of income for last year. If the entrepreneur was on a patent, and the types of activities taxed in accordance with other regimes of taxation was not engaged in the past year, he was recognized as a microenterprise.

And this is not surprising, because he would have lost the right to use a patent if it exceeded the annual level of income in the amount of 60 million rubles, multiplied by the deflator coefficient (see paragraphs. 1 of paragraph 6 of Art. 346.45 of the Tax Code of the Russian Federation), and the number is not Must exceed 15 people, although the average (paragraph 5 of Art. 346.43 of the Tax Code of the Russian Federation).

Also, micro-enterprises are considered to be economic companies who are followed by a condition for restricting the participation of Russian and foreign persons in the authorized capital, all production cooperatives, agricultural consumer cooperatives, peasant (farmer) farms, individual entrepreneurs created (registered) from August 1 of the current calendar year On July 31, following the current calendar year.

After this period, their status will be determined in general manner, which follows from the new part - 4.1 of Art. 4 of Federal Law No. 209-FZ. That is, the category of such a subject of small or medium-sized entrepreneurship will change only if the limit values \u200b\u200bwill be higher or below the limit values. medium number or income for three calendar years, following one by one.

Make sure whether you are submitted to the registry

Probably the most important novelty introduced by Federal Law No. 408-FZ should recognize the creation of a single register of small and medium-sized entrepreneurship entities (hereinafter referred to as Registry). It will begin to be applied from 01.07.2016.

This registry will contain information about legal entities and on individual entrepreneurs that meet the conditions for attributing small and medium-sized businesses. Whether to lead it to the FTS on the basis of data from the EGRULT and EGRIP, information about the income received from the implementation business activities For a preceding calendar year, information contained in documents related to the use of special tax regimes in the previous calendar year.

It turns out that the registry will be formed without the practical participation of the economic entities themselves. Therefore, if they are interested in their presence in the registry, they need to be checked if they are included in it in the current period. And this opportunity will be provided to them due to the fact that information from the registry will be publicly available on the Internet (apparently, on the website www.nalog.ru), update the 10th of each month and persist for five years from the date of each update.

From the new edition of Part 5 of Art. 4 of the Federal Law No. 209-FZ follows that newly created legal entities and newly registered individual entrepreneurs can count on the forms of support provided for by this law only if they are included in the registry and announced this in the form that will be approved by the Government of the Russian Federation.

note

In 2016, Ltd. are made to the register, regardless of the implementation of the Conditions on the participation of Russian organizations in their authorized capital (paragraph 5 of Article 10 of the Federal Law No. 408-FZ).

Recall that in accordance with Art. 8 of Federal Law No. 209-FZ and previous executive federal authorities, the executive authorities of the subjects of the Russian Federation, local governments, providing support for small and medium-sized businesses, was instructed to conduct registers of small and medium-sized entrepreneurship entities - recipients of such support. This requirement is saved.

A little about responsibility for violations in entrepreneurial activities

Federal Law No. 408-FZ also has a slightly tightened responsibility for business entities for violations when conducting entrepreneurial activities. We are talking primarily about Art. 14.1 Administrative Code.

In part 3 of this article, it was punished for entrepreneurial activities with violation of the requirements and conditions defined by a special permit (license). It provides for the prevention or imposition of an administrative fine on citizens in the amount of from 1,500 to 2,000 rubles; on officials - from 3,000 to 4,000 rubles; on legal entities - from 30,000 to 40,000 rubles.

But in part 4 of the same article we find higher penalties, if the same violation is recognized as gross. True, the COAP of the Russian Federation does not explain, which is understood in this case under a gross violation, only it is indicated that such a concept is established by the Government of the Russian Federation regarding a specific licensed type of activity.

So, from 01/01/2016 these are higher than in the usual case, the rates have increased yet. So, the entrepreneurs made a penalty ranging from 4,000 to 5,000 rubles, now the upper limit of this range rose to 8,000 rubles. (Instead, it is still possible to suspend activities for up to 90 days).

For officials, the top, and the lower fines strips are increased, the first from 4,000 to 5,000 rubles, the second - from 5,000 to 10,000 rubles. Also for legal entities, the lower boundary is raised from 40,000 to 100,000 rubles., Upper - from 50,000 to 200,000 rubles. (For them, instead of this punishment, the suspension of up to 90 days has been preserved as an alternative).

In addition, carrying out activities to which permission is made (license) is not always associated with the extraction of profits. But in this case, violation of the requirements and conditions provided for by a special permit (license) entails a sentence, albeit in smaller sizes:

• on citizens - a warning or a fine of 300 to 500 rubles;
• on officials - from 15,000 to 25,000 rubles;
• on entrepreneurs - from 5,000 to 10,000 rubles;
• on legal entities - from 70,000 to 100,000 rubles. (from 01/01/2016 - from 100,000 to 150,000 rubles).

For such activities, elevated penalties are also identified in the event of a gross violation of the mentioned requirements and conditions:

• for officials - from 20,000 to 30,000 rubles;
• for entrepreneurs - from 10,000 to 20,000 rubles. (or suspension of activities for up to 90 days);
• for legal entities - from 100,000 to 150,000 rubles. (from 01/01/2016 - from 150,000 to 250,000 rubles) (or suspension of activities for up to 90 days).

Article 110 of the Housing Code refers to them and housing cooperatives.

In No. 1, 2016 in the news we reported that this order was to lose force from 01.01.2016 in accordance with the order of Rosstat from 10.26.2015 No. 498. However, the action of the order of Rosstat No. 498, in turn, unexpectedly and promptly Canceled by this department (order from 03.12.2015 No. 613). That is, in 2016, the order of Rosstat No. 428 should be applied.

Probably, the form established by order of the Federal Tax Service of Russia from March 29, 2007 No. MM-3-25 / [Email Protected]which in accordance with paragraph 3 of Art. The 80 Tax Code of the Russian Federation should be submitted no later than January 20 of the year following the expired calendar period (no later than the 20th day of the month following the month in which the organization was created (reorganized)).

An affiliation of an enterprise to small business entities allows enterprises to use tax affairs and benefits provided by the state. The order of the company's attachment to small businesses is clearly defined.

According to these commercial firms, criteria right to apply benefits arises from enterprises:

• Registered as legal entities.
• Designed as individual entrepreneurs.

Unitary municipal and government agencies do not belong to small enterprises. Small businesses have good conditions For growth and development due to simplified accounting provisions established at the legislative level. The plus of small enterprises is the ability to attract state subsidies.

At the legislative level, new parameters and criteria are established by the government decree dated 04.04.2016 No. 265. The innovations entered into force on August 1, 2016 and continue to operate in 2019.

Rules of assignment to small businesses

Legislation does not oblige enterprises to obtain a certificate of belonging to small businesses. For the use of benefits, restrictive criteria must be observed.

Legal entities To attribute to small businesses, the requirements for the entry in the share of founders must comply with:

• Common Part of Capital russian enterprises Various forms should not exceed 49% of the total cost of the authorized capital.
• The total share of foreign enterprises entry is no more than 49% of capital.
• The total share of participation in the authorized capital of other companies that do not belong to small businesses - no more than 25%.

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

The rest of the criteria Specify in relation to IP and organizations. The company should not exceed:

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

Organization or IP may lose the status of a small enterprise when the indicators arising from 3 consistently taken years. The status change and deprivation of benefits are installed since the beginning of the new calendar period. For example, if during 2016-2018 the company has not sustained the standards, deprivation of status will occur in 2019. When determining the limits, the data acting in the calendar period is taken into account (the law does not have inverse).

For newly organized enterprises, the criteria for the first year of activity are determined from the date of registration until the end of the calendar period. Enterprises using patent, automatically belong to micro business.

The procedure for assigning medium businesses

In 2019, the criteria for attributing enterprises to the middle business Make up:

• The number (secondary) employees ranging from 101 to 250 people.
• Revenue value - no higher than 2,000 million rubles.

Similar to the criteria for determining small enterprises, indicators are taken into account on the 3rd consistently taken over the years. Enterprises are subject to the requirements for the inclusion of the share of other enterprises.

Table. Criteria for attributing an enterprise to small and medium-sized businesses

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Innovations

In 2016, happened changes in small business enterprisesAllowing:

• Expand the number of subjects thanks to an increase in the limiting criteria of accessories (the procedure is valid since July 2015).
• An increased list of enterprises with the right to belong to small enterprises (applied from July 2015).
• Change the procedure for determining the number. The previously used indicator is replaced with the average.
• To eliminate the organization or IP from the list of verifiable IFSS companies on scheduled inspections.

Tax campaigns, subject to appeal to the IFTS, are provided for 3 years.

Benefits for a small enterprise

Legislation established benefits and tax relief conduct activities.

Small business has the right to:

1. Do not install limit. When making calculations in cash, you can have an unlimited amount of the amounts at the checkout and use the means for any economically justified destination. To apply unlimited monetary revolutions, it is necessary to approve the procedure in accounting policies. The condition also applies to all individual entrepreneurs.
2. Represent accounting reporting in limited format. Companies are submitted Balances of Form 1 and 2 and a report on the targeted use of the funds received (for the period of 2015). Forms are compiled in a simplified form with enlarged indicators.
3. Submit statistical reporting in a simplified form.
4. Keep everyday account on limited accounts. The formation of indicators does not work for PBUs, mandatory to record accounting operations. If an enterprise belongs to a micro category with a number of less than 15 people and revenue below 120 million rubles, accounting in accounting, you can carry out a continuous way without driving a double recording.
5. Participate in programs provided by banks.

Small business entities have the opportunity to receive. Programs have been implemented and successfully supporting small businesses.

Help gratuitous character Get primarily the enterprise:

• Leading activities in industrial or agricultural areas.
• Invested their own funds in the acquisition of equipment, property and using it in business activities.
• Organizing new jobs or planning them to create.

To obtain investments, it is necessary to apply to the executive authorities of the regional or municipal level and submit the necessary documents mainly of which is.

In regional acts, most of the subjects provide for additional benefits, for example, relatively or rates in the payment of a single tax when conducting.

Tax audits

Since 2016, small businesses have gained the opportunity to use tax holidays. The company, subject to the lack 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 reporting data.

Obtaining benefits is carried out by the IFNS after the appeal of a small enterprise. The tax authority applies to the application of documents confirming the right to attribute to small businesses. For the period 2016 - 2019 there is a cancellation of non-tax inspections - sanitary control, fireguard and similar. On unscheduled inspections of benefits does not apply.

For support for small and medium businesses in Russia, see the next video of the plot:

Small business in Russia enjoys special, intended only for him, benefits. The state goes to reduce the tax and administrative load of small businesses, receiving in return to the growth of employment and a decrease in social tension. What does the definition of "small business entities" mean and who applies to them in 2019?

A small business entity is a Russian commercial organization or an individual entrepreneur who aims to receive profits. This category also falls in this category:

• peasant (farmer) farms;
• manufacturing and agricultural cooperatives;
• economic partnerships.

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

Who belongs to the subjects of SMEs

The criteria for attributing to small business entities in 2019 establishes the state. The basic requirements, subject to which a businessman attributable to small and medium-sized businesses (SMEs) relate to the number of employees and the amount of income received. Who is SMEs, i.e. Refers to small business entities, determines the law of 24.07.2007 N 209-FZ in Article 4. Consider these criteria taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, large quantity Enterprises and IP can be counted for small business.

• The maximum permissible amount of annual revenue without VAT for the previous year for microenterprises 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, not subject to small and medium-sized businesses - from 25% to 49%.

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

In relation to individual entrepreneurs, the same criteria for division into business categories are operating: on the annual revenue and the number of employees. If IP does not have workers, then its category SMEs is determined only by revenue. And all entrepreneurs working only on the patent taxation system include microenterprises.

The period has been extended during which the businessman continues to be considered a subject of SMEs, even if they have been exceeded by the permissible limit on the number of employees or revenue received. Until 2016, it was two years, and now - three. For example, if the limit was exceeded in 2017, the organization will lose the right to be considered small only in 2020.

How to be in a situation if the status of a small enterprise is lost due to the achievement of the previously active limit of 400 million rubles, because it is lower than the now installed now? The Ministry of Economic Development believes that after the entry into force of the Act of the Government of the Russian Federation of July 13, 15 No. 702, such an enterprise may return the status of small if the annual revenue does not exceed 800 million rubles.

State Register of SMEs Subjects

Since mid-2016, there is a single register of small and medium businesses. On the portal of the Federal Tax Service, there is a list in which all subjects of small and medium-sized entrepreneurship of the Russian Federation are included. Information about the SMEs entities is made in the Register automatically, on the basis of data from the EGRUL, EGRIP and tax reports.

Open access is the following mandatory information:

• name of a legal entity or full name IP;
• Inn taxpayer and its location (residence);
• the category to which the subjects of small and medium-sized businesses are related (micro, small or secondary enterprise);
• information about OKVED activity codes;
• an indication of the license if the type of businessman's activities relates to the licensed.

In addition, at the request of a businessman relating to small and medium-sized entrepreneurship entities, additional information can be made to the registry:

• about product produced and its compliance with innovative or high-tech criteria;
• on the inclusion of the SME entity in the Partnership Program with state customers;
• on the presence of contracts concluded as a participant in the state procurement;
• full contact information.

To transfer this data to a single registry, it is necessary to log in to the information transfer service using a strengthened qualified electronic signature.

After the formation of an official registry, small businesses are no longer obliged to confirm the documents, which correspond to this status to participate in state support programs. Previously, it was necessary to provide annual accounting and tax reports, a report on financial results, information on the average number of employees.

Check information related to small and medium-sized entrepreneurship entities, and their accuracy can, by making a request for information on the Inn or name in the registry. If you find that there are no data about you or they are unreliable, then you need to send an application to the registry operator to verify information.

What gives the status of a small business subject

As we have already spoken, the state creates special preferential activities for micro and small business, pursuing the following financial and social goals:

• provide exit from the shadows and self-employment of persons providing services to the population employed small productionworking on the type of freelance;
• create new jobs and reduce due to the growth of public welfare social tension in society;
• reduce costs from the budget for unemployment benefits, health insurance and pension provision of officially unsecured persons;
• develop new activities, especially in the sphere of innovative industries that do not require significant costs.

The easiest all these goals can be achieved by making a simple and fast procedure, reducing the administrative pressure on the business, reducing the tax burden. In addition, target financing in the form of irrevocable subsidies is well affected on the activities of beginner entrepreneurs.

The main list of preferences for small business entities looks like this:

1. Tax breaks. Special tax regimes (USN, UNVD, ESHN, PSNs) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to further reduce taxes on UNVD (from 15% to 7.5%) and on USN revenues (from 6% to 1%). At USN revenues minus expenses the opportunity to reduce the rate from 15% to 5% there is no first year. In addition, from 2015 to 2020, individual entrepreneurs, first registered after the entry into force of the Regional Law on, has the right to receive tax on PSN and USN modes at all.
2. Financial benefits. These are direct financial state support in the form of grants and gratuitous issued within the framework of the All-Russian Program, which is valid until 2020. Financing can be obtained for compensation for leasing costs; interest on loans and loans; to participate in congress and exhibition events; Co-financing projects (up to 500 thousand rubles).
3. Administrative benefits. This refers to such relaxation as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of checks), the ability to execute urgent workers labor contracts. With the participation of public procuses, there is a special quota for small business representatives - at least 15% of the total annual volume of procurement state and municipal institutions are obliged to produce. Upon receipt of loans, state-owned guarantors are government.

Small and medium-sized businesses have several advantages over large organizations. In particular, they can use preferential tax regimes and apply for state assistance on initial stages development. How to determine who belongs to the SME category in 2018 - read in this article.

What is a small enterprise?

According to Law No. 209-FZ "On the Development of SMEs in Russia" dated July 24, 2007, the subject of small and medium-sized businesses (SMEs) is any commercial structure registered in the country and the corresponding criteria.

The organizational form in this case does not play a significant role, that is, a small business can relate both to IP and the Jurlitz. In addition, to acquire SME status is permitted by agricultural and consumer cooperatives, farms and economic partnerships. What criteria should the company or PI be responsible to be considered a small enterprise?

Criteria SMP

Criteria that make it possible to distinguish between small, medium and microenterprises, indicated by Art. 4 of Law No. 209. Restrictions for SMEs subjects exist by:

• number of employees
• the size of the annual profit
• shares of participation in the authorized capital of the state, as well as other organizations.

The first two parameters are key and distributed to all types of legal entities, farms and IP. Consider the criteria for SMEs in more detail.

In 2018, the Law 209-FZ amended were amended, thanks to which there were more enterprises in Russia, which are subject to SMEs. This happened due to the fact that the legislators were somewhat raised upper bar at maximum income for small businesses. In particular, for microenterprises, the maximum earnings increased from 60 to 120 million, for small - from 400 to 800 million.

The indicators of the maximum number of employees remained the same. For enterprises engaged in textile processing and clothing manufacturing, the average number of employees can reach up to 1000 people (Government Decree No. 209-FZ dated November 22, 2011).

The changes also affected the period during which the entrepreneur retains the status of a SMEs subject after exceeding the limit on the number of employees or income. Previously, this period was two years old, since 2018 - three. Thus, the company, in the current year, the stagnant bar for numbers or revenue, according to 209-FZ, will be included in the category of SMEs to the subjects until 2021.

Another important criterion for determining SMEs is the share of participation in the authorized capital of the company. For government agencies, as well as funds, public and religious organizations, it cannot exceed 25% in the Criminal Code of the Small Enterprise. Other commercial structures can now take up to 49% to this year, the restriction was as for state structures - 25%.

Limits for the participation of state and commercial structures in the Criminal Code do not apply to:

• project participants "Skolkovo";
• shareholders working as an innovative sector of the economy;
• organizations in practice advanced technological development Their founders (scientific, budget institutions).

Register of subjects of msm

Check the status of the company, contacting the state register of SMEs. The resource began to operate from August 1, 2016 and includes an extensive database for each middle or small business representative.

The list is formed by FNS staff on the basis of data that entrepreneurs are submitted to the tax service. The registry contains basic information about the company: name, TIN, address, category, codes oKVED activities, licensing and their types.

At the request of businessmen, information about products, contacts, the number of contracts concluded in the framework of the state procurement program can be included in the Unified Base. New data is submitted to in electronic format On the site FTS.

Benefits of SME

Compared to large holdings, small and medium enterprises have significant privileges. Consider some of them more than them.

Organizational privileges

1. Small business has the right to apply simplified taxation regimens, within which it is easier to donate reporting (on a precipitated USN, pass once a year). Reference does not concern LLC or AO, whose revenue exceeds 800 million rubles per year. In such organizations, an additional audit is conducted.

2. There is no need to set the cash limit at the checkout. That is, a businessman can store any amount of money at the checkout.

3. Subjects of SMEs have an advantage over large companies In the process of acquiring leased real estate (municipal, state).

4. Checks by supervisory authorities of companies of small and medium-sized business sectors occur on the "gentle" program - no more than 50 hours annually. Micro-enterprises inspected for 15 hours every year.

Planned checks are required if a firm or IP maintains activities in the field of health, heat supply, education, energy or public projects

Tax breaks

The enterprise falling into the category of SMEs subjects can significantly reduce the amount of tax deductions. Existing preferential taxation systems have certain conditions, in which they can be applied. For example, the patent (PSN) does not take advantage of the Yurlitz. For the rest of the regimes - a simplified tax system, a single tax on imputed income and a single agricultural tax - it all depends on the compliance of the criteria for annual income and the number of organizations.

Name of the tax system	Limit of annual income	The number of employees
ENVD	Not installed	No more than 100.
USN	No more than 160 million rubles	No more than 100.
PSN (available only for IP)	No more than 60 million rubles	Not more than 15.
Eskhn	The share of profits from the sale of agricultural products is at least 70% of the total income	For IP, enterprises in the field of fisheries, up to 300 people, for agricultural organizations - is not limited

In 2016, changes have made changes in the final, thanks to which the authorities in the Russian regions have the opportunity to reduce tax rates on ENVD and USN at their discretion. For a single tax on imputed income (UNVD), they can reduce the rate from 15 to 7.5%, for USN - from 7 to 1%. At the same time, the company or IP must pay insurance premiums without delays in extra-budgetary funds and create new jobs (expand the shuttle).

Tax holidays for SMEs

In the period from 2015 to 2020, entrepreneurs who registered their activities for the first time, have the right to reduce the tax rate to 0%.

Tax campaigns require the following conditions:

1. choosing PSN or USN as a taxation system;
2. documentary registration of the company Later later than the date when the Law on Tax Vacation was adopted within the region;
3. the type of activity must comply with the list fixed in the law adopted at the regional level.

Criteria to determine the subjects of SMEs in 2018 were not seriously changed. Russian legislation still provides the possibility of small and medium-sized businesses to independently choose a convenient taxation system and enjoy benefits.