What is the difference between SP from a small business entity. Criteria is classifying an organization to a small enterprise. Financial Benefits and Tax Features

Small business - This is an organization that falls under the criteria defined in the Law "On the Development of Small and Medium Entrepreneurship in Russian Federation".

Criteria for attributing an organization to a small enterprise

Any organization can be assigned to subjects to small business entities if it meets all the criteria specified in the table:

	Criterion	Limit
	Total share of participation in the authorized capital of the Organization of the Russian Federation, the subjects of the Russian Federation, municipalities, public, religious organizations, Funds
	Total share of participation in the authorized capital of the organization of foreign organizations
	The total proportion of participation in the authorized capital of the organization of other organizations that are not subjects of small and medium-sized businesses
	The average number of employees for the preceding calendar year	100 people
	Revenue from the sale of goods (works, services) excluding VAT for the preceding calendar year	800 million rubles.

The organization will lose the status of a small business entity if the limit value is exceeded:

• criteria 1, 2 or 3 - from the date when the change in shares in the authorized capital will be registered with the EGRUL;
• criteria 4 or 5 for three calendar years in a row - after these three years, i.e. For the fourth year.

Example. Determination of the organization of the organization's criteria for a small business entity

In the authorized capital of the organization during 2013 - 2016. The Russian Federation, the subjects of the Russian Federation, the municipalities, foreign, public, religious organizations, funds and organizations that are not subjects of small entrepreneurship are not involved. The values \u200b\u200bof the remaining criteria for recognizing the organization by a small business entity were such.

Since the average number of employees and the organization's revenue did not exceed the limit values \u200b\u200bover three years in a row (2013-2015), the organization is recognized as a small enterprise in 2016.

Benefits for small enterprises

Organizations - small businesses can conduct simplified accounting and draw up simplified accounting statements, including:

Also, small businesses are entitled not to install the limit of the remainder at the checkout. That is, they can accumulate money at their office as much as they want.

In addition, a moratorium on carrying out non-tax inspections is established, namely: from January 1, 2016 to December 31, 2018, almost all planned innovative checks of small enterprises are prohibited.

Changes in current legislation

This registry will make information about all companies appropriate to the criteria for assigning SMP.

The registry will lead FTS and post it on its website.

However, as a general rule, no additional information in the FNS companies should not be filed for this.

The registry will be formed on the basis of information contained in the Incorporation, information on the average number of employees for the previous calendar year and tax reporting indicators submitted to the FTS in accordance with the requirements of the Tax Code of the Russian Federation.

From August 1, 2016, the criteria for attributing organizations to small business entities will change, in particular:

• the criterion "The average number of employees will replace the criterion" ";
• instead of the criterion, "revenue" will apply the criterion "income". Moreover, all incomes of the Organization, accounted for for tax purposes, will be taken into account, including non-dealerization. The maximum amount of such income will be 800 million rubles for small enterprises.

There are still questions on accounting and taxes? Ask them on the accounting forum.

Small Enterprise: Details for Accountant

• Accounting in small enterprises in 2017

  Since 2017, small enterprises have simplified accounting: changed the formation procedure ... 2016) Since 2017, small enterprises have simplified accounting: changed the procedure for the formation ... material and production reserves (MPZ) for small enterprises have been introduced simplified procedure for the formation of the initial one. ..

• A small enterprise was subject to audit, but did not spend it: what will be the punishment?

  Organization (LLC) is a small enterprise. The organization amounted to the accounting statements for this situation? Organization (LLC) is a small enterprise. The organization amounted to the accounting statements for ...

• To the question of the classification of enterprises and companies in Russia in size (as of August 1, 2016)

  Accounting VAT. Relevant numbers for small businesses: 16 - 100 people. and 800 ...

• What showed a discussion of the draft law on the entry of the Bank of Russia with authority in the field of audit

  Persons in our republic 226 small enterprises that are still unknown as for ...

• MP SP for 2015

  Business. According to the results of 2015, small enterprises and all individual entrepreneurs Must ... Business. According to the results of 2015, small businesses and all individual entrepreneurs should ... - Law No. 209-FZ)), that is, small businesses and all individual entrepreneurs should ...; information on the main indicators of the activities of the small enterprise for 2015 "and .. .; Information about the main indicators of the activities of the small enterprise for 2015 "(hereinafter ...

• We rent accounting for 2018

  18/02 It is possible only if a small enterprise has the right to apply simplified ways of maintaining ... a rule, such simplified benefits are deprived of a small enterprise with organizational and legal form of JSC ... -FZ). And in this case, a small enterprise is subject to compulsory audit and ...

• TZV-MP - shape for small business

  Until April 1, 2017, small businesses (including peasant (farmer) farms) are obliged ... to all branches and structural units of a small enterprise, regardless of their location. With ..., principal or principal. This is done by small businesses - the owners of goods in their forms ... services on accounting of an accounting of a small enterprise, as well as services carried out by the audit ..., performed and rendered by a small enterprise, and (or) about the most small enterprise, as well as on. ..

• Accounting Rules for "Kids" and NGOs are simplified

  In relation to the MPZ). In other words, small businesses and NGOs can evaluate objects ... The procedure for accrualing depreciation of fixed assets Small enterprise has the right to accrue the annual amount of depreciation ... production and economic inventory Now a small enterprise can accrue damping production and ...

• The procedure for filling the balance sheet for simplified form. Example

  Simplified balance. Small businesses can hand over simplified statements .... N 209-FZ). Thus, small businesses can take accounting statements in ... about financial results. Simplified balance of small businesses can handy reporting on simplified .... N 209-FZ). Thus, small businesses can take accounting statements in ...

• The procedure for filling out the report on the financial results for simplified form. Example

  Simplified report on financial results. Small businesses can hand over simplified statements .... N 209-FZ). Thus, small businesses can take accounting statements in .... A simplified report on financial results Small enterprises can donate reporting on simplified .... N 209-FZ). Thus, small businesses can take accounting statements in ...

• Roszdravnadzor checks will now be held according to the recently approved regulations.

  ...: no more than 50 hours - for a small enterprise; Not more than 15 hours - for ... 20 working days, with respect to small enterprises - no more than 50 ...

• What has changed in the reporting from January 1, 2017

  A copy of the accounting annual reporting. For small enterprises, a copy of the reporting is not needed. In ... Tables 1,2 and 5. Small enterprises with state no more than 25 ... Report for the 1st quarter 2017: Small enterprises and IP with staff not ...

1-2 Head

Small business - Business based on the entrepreneurial activities of small firms, small enterprises formally incoming in association.

Small business (or small business) - This is the sector of the economy, which includes individual entrepreneurship and small private enterprises.

To subjects small business refer to the Unified State Register legal entities Consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises), as well as individualsAs submitted to the Unified State Register of Individual Entrepreneurs and carrying out entrepreneurial activities without the formation of a legal entity (hereinafter - individual entrepreneurs), the peasant (farmer) farms corresponding to the following conditions listed below.

Activities of Subjects small business in Russia regulated by the Federal Law 209-FZ "On the Development of Small and Medium Entrepreneurship in the Russian Federation", which indicates criteria classifying an enterprise to small and medium businesses:

Reserved restriction

According to the Decree of the Government of the Russian Federation of July 22, 2008 N 556, from January 1, 2008 for small enterprisesthe limit value of revenues from the sale of goods (works, services) for the previous year without taking into account value added tax - 400 million. rubles.

Restriction on the number of employees

The average number of employees for the preceding calendar year for small enterprises should not exceed hundredman inclusive.

Status restriction

The share of external participation in capital should not exceed 25%

For legal entities - the total share of participation of the Russian Federation, the constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the statutory (share) capital (share fund) of these legal entities must exceed twenty-five percent (with the exception of the assets of shareholder investment funds and closed mutual investment funds), the share of participation belonging to one or several legal entities who are not small and Medium Entrepreneurship Subjectsshould not exceed twenty five percent (This restriction does not apply to business companies whose activities are in the practical application (implementation) of the results of intellectual activity (programs for electronic computing machines, databases, inventions, useful models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (NOU -Hahu), the exclusive rights to which are owned by the founders (participants) of such business companies - budget scientific institutions or established state academies to scientific institutions or budget educational institutions of higher professional education or established state academic institutions of higher education institutions).

http://www.vdcr.ru/important/erminology/small-business.html.

The concept of small business in Russia

Small business is entrepreneurial activities performed by the subjects of a market economy under certainly established criteria. They can be established by law, government agencies, or other representative organizations.

The very concept of "small business", "Entrepreneurship" set scientific work Determines as an activity that is executed by a group of persons, or an enterprise managed by one owner. World practice shows that the main indicator is primarily the average number of employees in the enterprise, during the reporting period. They are attributed to small business entities, which is directly the basis of enterprises of various organizational legal forms.

There are several criteria, which is based on enterprises refer to small business:

number of personnel in the enterprise;

the magnitude of the authorized capital;

the amount of assets;

profit volume (income, turnover).

On July 24, 2007, the Federal Law on the Development of Small and Medium Entrepreneurship in the Russian Federation No. 209-FZ entered into force. A small business entities began to determine the commercial enterprise, in the authorized capital of which the proportion of the subjects of the Russian Federation, public and religious organizations, charitable and other funds should not exceed 25%. If the proportion belongs to one or more legal entities who were not parties to small businesses, the average number of employees during the reporting period does not exceed the limit level, also should not be more than 25%.

in the industry of the national economy (industry) - 100 people;

in construction - 100 people;

in the transport sector - 100 people;

in agricultural (rural) economy - 60 people;

in the scientific and technical field - 60 people;

in wholesale trade - 50 people;

in domestic content and retail of the population - 30 people;

in other industries and when performing other activities, 50 people.

Persons who are engaged in entrepreneurship without the formation of legal entities, individual entrepreneurs, may be parties to small businesses without the formation of legal entities, "on state support for small businesses in the Russian Federation".

Under entrepreneurship, they understand - a special type of economic activity (reasonable activities aimed at making a profit), which is based on an independent initiative, responsibility and innovation in the entrepreneurial idea.

As a rule, the initial stage of a special type of economic activity is connected only with the idea (the result of mental activity), which in the future should take the material form. This is the main role of small entrepreneurship.

The presence of an innovative moment, one of the features of small businesses, business. This may be the manufacture of a new product, the formation of a new enterprise or a change of activity profile. Implementation newest methods Organizations of production, other management system, quality, new technologies are very important innovative moments.

This economy model creates the necessary competition atmosphere capable of creating new jobs, instantly respond to any changes in market conditions, filling out the formed niche in the field of consumer and be the main source of the formation of the middle class, to increase the social base of the ongoing reforms.

First, it provides high efficiency due to the necessary mobility, creates a deep classification and cooperation, in the conditions of the market. Secondly, he knows how to not only fill out niches, which are formed in the consumer sphere, but also quickly recoup them. Thirdly, to make an atmosphere of explicit competition. Fourth, is the most important and most important thing, without which the market economy is in principle possible, it creates the necessary atmosphere and spirit of entrepreneurship.

The importance of entrepreneurship is that while small businesses lead a cruel competitive struggle for survival in the market, they are forced to develop all the time, improving and adapt to current market conditions, because in order to survive, we need funds to exist, and they are required Be better than others to get maximum profits.

On the scale of Russia, the modern market structure of the economy implies 10-12 million small business entrepreneurs, but, unfortunately, there are only 300-400 thousand. What can be seen from that as a special sector in a market economy, small business has not yet been fully formed, and this means that its potential is not used by the cavity.

The classic tasks determine the role of small business, which in developed countries a small business solves itself. First of all, this is the development of a healthy competitive environment in the economy, reproducing strong incentives in motivation for more rational use of knowledge, skills, hard work and population energy. And this, it allows you to more actively develop and apply available resources, material, organizational, technological and personnel. Mitigation of oscillations of economic conjuncture using a special mechanism for balanced demand and suggestions. Creation of a high-quality system of organizational, industrial and domestic services. To form a greater number of new jobs, the creation of an important interlayer of society as the middle class. Introduction of new forms of organization, financing and sales. The development of the innovative potential of the economy.

Small business prosperity gives stimulation for economic growth, promotes the diversity and saturation of local markets, moreover, allows you to reimburse the costs of a market economy, such as crisis phenomena, conjunctural oscillations, unemployment.

Small business has great opportunities to optimize ways to develop society and the economy as a whole. A distinctive feature of small business is a continuous desire to use all species resources, a constant desire to increase their quantity and quality, ensuring the most appropriate proportions for these conditions. In practice, it looks like this: in a small enterprise there can be no surplus of raw materials, unused equipment, unnecessary workers. In achieving the best indicators of the economy as a whole, this circumstance is one of the most important factors.

With existing rigid restrictive criteria for enterprises to small, small business itself is antitrust. In a market economy, this distinctive feature of small business, carries out its position in maintaining a competitive environment.

It makes sense to specifically indicate the regional orientation of small entrepreneurship. In the region of the current base of the market economy is a small economy. Local budget small business brings a very important income. Often, small entrepreneurs are very interested in intensive and fruitful cooperation with local authorities, because The main problems in the development of small entrepreneurship are associated with the solution of some issues of regional and local importance.

Small business structure

Based on direction and content business activities, investment of capital in objects and obtaining certain results, coherence in business activities with the main stages of the production process, distinguish certain types of individual entrepreneurship:

Production. If the entrepreneur uses some objects or tools as execution, manufactures products, produces goods, provides services (legal, accounting, household and other), some types of work, provides information, engaged in creative activities and many others, which will not entail The threat of life and health of citizens, and carries out further sale (implementation) to buyers, consumers, commercial organizations. This type of entrepreneurship is called production.

Commercial trading. Since manufactured products (goods) must be implemented (selling) or change to other types of products (goods). Accordingly, industrial entrepreneurship is closely related to the business in the field of circulation. As the second main type of Russian entrepreneurship, the commercial-trading business should develop in large pace.

Financial and credit. A special form of commercial entrepreneurship is financial entrepreneurship. As a subject of sale, sales may be national money (Russian ruble, American dollar, etc.), securities (shares, bills, bank certificate and other), sold by an entrepreneur or the buyer given to the buyer. In financial transactions, such as selling or buying a foreign currency for rubles, an important role is occupied by an unpredictable range of operations, covering all the diversity of exchange and sales of money, or other types of cash (foreign currency), sharing securities.

Intermediary. Entrepreneurship in which the businessman himself does not produce and does not sell the goods, speaking only the link between the seller and the buyer in the process of commercial exchange and monetary operations - is called mediation.

Insurance. A number of action of the entrepreneur in the event of events leading to grave consequences, material damage, loss of property, health, life and other types of losses, which, in accordance with the legislation and the contract concluded, guarantees the insured the compensation of losses, is called insurance entrepreneurship. To do this, make a specific fee and draw up an insurance contract. The importance of insurance is that, receiving an insurance premium, the entrepreneur pays insurance only under certain circumstances described in the contract. The possibility of insurance claims in practice is not very big, so the received payment is formed by the entrepreneurial income.

The intensity of the development of small businesses in the modern Russian economy is one of the most important indicators. In confirmation of this, continuous amendments in legislation aimed primarily on favorable conditions, for the independent development of small businesses and medium-sized businesses.

The future of small business development promises a lot. The introduction of the latest production technologies will contribute to an annual increase in production volumes, the creation of new jobs, and an increase in the number of small business entities.

http://mbgar.ru/malyj-bizNes.html

The development of small and medium-sized businesses in various industries is one of the main sources of economic growth of the state, and without his participation it is impossible to build an innovative economy. In economically developed countries, small and medium-sized businesses play a very important economic and social role, and the share of such firms there is approximately 70-80% of the total number of organizations.

Over the past years, reforms in Russia, small and medium-sized businesses have proven its effectiveness and public utility, even despite the past crises in 1998 and the global financial crisis in 2008. And in modern conditions of modernization of the economy, it will play a significant role as in many developed countries.

http://www.creativeconomy.ru/articles/11515/

Small and medium-sized business (SMEs) in the late 2000s became the object of increased interest of the state. In 2008, a special commission was established under the Government of Russia, which is now headed by First Deputy Prime Minister I.I. Shuvalov. Similar organs began to be created in the regions. The President of the country has become more or less regularly to hold meetings regarding the political and economic aspects of the development of SMEs. On one of them D.A. Medvedev even stated that "without a small and medium-sized businesses our country has no future" 1.

The activity of the state regarding the development of SME in part reflects the desire of the authorities to increase the efficiency of the economy with the help of small and medium enterprises. Although similar measures have been repeatedly undertaken in the past, the significance of SMEs for the country is still small. His share in Russian GDP is 21%, while in the EU, developed Asian countries, the United States and Mercosur states, this indicator is in the range from 40 to 70%. The tendency to support ISB by the state is characteristic of many countries. According to the World Bank, for the period 2005-2006 in 112 countries of the world, 213 stimulating reforms were conducted in this area.

Measures to increase the role of SME in the Russian economy were partly and concrete anti-crisis orientation. The state wanted through the support of a small and medium-sized entrepreneur to solve some current socio-economic problems, exacerbated in the crisis of 2008-2009. Perhaps the Russian government took into account the conclusion of organizing economic cooperation and development (OECD), according to which countries in which the share of small and medium-sized businesses is 60-70% of GDP, more efficiently overcome crises, compared with those where these indicators are less.

The main damage to the domestic economy was caused by the crisis of 2008-2009 as a result of impact on major enterprises. SMEs under these conditions had a number of "anti-crisis" properties. Small and medium companies are more flexible compared to large corporations. They can more quickly make changes to the pricing policy, product range, change suppliers, sales system, absorb released labor resources. In the newest Russian history there were periods when entrepreneurship contributed to the achievement of socio-economic stability in the state during crises. For example, in the 1990s, the problems of the commodity deficit (and a number of social problems) contributed "Clauses" - individual entrepreneurs who purchased goods abroad (in China, South Korea, Turkey, Poland) and resell them in the USSR.

The crisis is most often considered as a negative phenomenon. At the same time, it can be the basis for the beginning of a new stage of development, nomination of new initiatives. This thesis is applicable to small and medium entrepreneurship. The crisis as an opportunity for subjects of SMEs involves the emergence of new ways to enter into a more dense economic environment, an increase in the volume of activity, entering new markets. The crisis as a threat is determined by the lack of credit resources and resources for the development, risks associated with labor relations.

Analysis of opportunities and restrictions on the development of SMEs requires the determination of its socio-economic characteristics and distinctive features. These include, firstly, the fact that small and medium-sized enterprises make a significant contribution to the stabilization of the social situation in the country, solving the most acute problems associated with tensions in society (primarily the issue of employment), without requiring significant costs from State budget.

Secondly, the SME produces and delivers a wide range of goods and services, creates new markets, contributing to the expansion of the range of goods and services.

Thirdly, small and medium-sized companies contribute to increasing the economic efficiency, acting as a subcontractor and supplier of large enterprises. Fourth, SME helps to reduce the transaction costs of interaction between subjects in the market, responding flexibly to changes external conditions, changing requests and needs customer groups, providing information openness and proximity to the consumer. Separately, it is necessary to mention the properties of a small business to create and implement innovations and its role in the formation of the "Spirit of Entrepreneurship" in the society.

The economy of developed countries is a two-level system, one level of which is large companies, and the other are small and medium enterprises. Overall efficiency is determined by the quality of each of these levels. Large (transnational) companies often enjoy the support of governments, form an individual institutional environment for themselves in order to obtain competitive advantages in world markets. Such companies, mainly adhering to general economic rules, deviate from them in coordination with the state, if one does not prevent supranational organizations and institutions.

Unlike large, small and medium-sized enterprises of developed countries ensure the welfare of the majority of the population. They are more likely to operate in domestic regional markets, without having the exit and influence on the central government. However, adequate conditions for the development of SME are created through effective public-private interaction: governments are attracted by the company in the preparation and change in the institutional environment.

The above features are characteristic of SMEs in developed countries. In Russia, they take some other outlines.

(1) one of important factorsaffecting the effectiveness of the interaction of the state with small and medium-sized businesses in Russia, is a short, if compared with developed countries, the period of the existence of the Institute of Entrepreneurship itself. The legislative framework for business in our country was laid in 1987 with the adoption of the laws of "On Individual Labor Activities" and "On Cooperation in the USSR". Obviously, for a little more than twenty-year period difficult to build an effective system of public-private interaction. The "aggaring" factor was that the formation of relations between power and entrepreneurship was accompanied by frequent change of socio-economic and political realities in the conditions of the immaturity of the business environment.

Low efficiency of public-private interaction on initial stage You can illustrate. By the decision of the Council of Ministers in 1987, it was allowed to create advocacy centers of scientific and technological creativity of young people. According to the plan it was assumed that they would become the basis for the innovative development of the economy. However, soon the centers moved away from the initial orientation, engaged in various forms of commercial activities, for example, reselligents of raw materials purchased at the state price. At the same time, they did not pay taxes, only deducting a part of income into local foundations, which encouraged the semi-legal activities of the centers of this kind.

In the future factors that impede the development of entrepreneurship in Russia, the underdevelopment of the legal environment, the lack of the necessary infrastructure, administrative barriers, crime, socio-economic instability. It is significant that the increase in small and medium-sized enterprises in the country occurred until 1994, and in the subsequent period their number was at the level of about 1 million. In the late 1990s, world economic conjuncture contributed to an increase in the interest of the authorities to large businesses, and not to small and medium. It was strengthening the positions of bureaucracy, combined with the strengthening of administrative pressure on a small and secondary entrepreneurship. In the early 2000s, small and medium-sized businesses were on the periphery of Russian politics and economics.

(2) A special feature of interaction with SMEs in Russia is "his own" - the desire of individual representatives of small and medium-sized businesses to form individual conditions for themselves when working with officials. Such relations under which general rules Games for SMEs are violated to the detriment of the interests of individual players, significantly limit the possibilities of economic growth of the country. First, they suppress competitiveness and competition as a fundamental property of small and medium businesses. Secondly, they create barriers to entry into the market of new participants.

The formation of this model is, apparently, a consequence of a transformational doubler of the domestic economy in conditions where the possibilities of collective participation of SMEs in agreed cooperation were limited to obtaining general economic benefits. Each SME entity survived alone. With low quality institutional environment, it led to the vicious practice "Solutions specific questions With specific officials. "

(3) A characteristic feature of Russian small (mainly) and medium-sized businesses is the "third-party" of its innovative function. In the US, the share of small enterprises accounts for half of the patented innovation. In Russia, small enterprises - the sphere of "economic survival" for a significant part of the population. Innovation of small businesses in Russia is to actively implement and adapt foreign technologies. Small business turns out to be a kind of "sponge", absorbing and spreading innovations created abroad at the local level. The weakness of the innovative component of the SMEs of Russia is related to the fact that low-indemnial activities in this sector (trade, public catering) are much less risky and more profitable. The second reason for the weakness of the "intellectual" business stems from the absence or weakness of the relevant infrastructure.

(4) As a feature of the domestic SME, it is possible to distinguish the specifics of competition. The development of competition in the entrepreneurial environment between companies is the essential property of SMEs in the economy of developed countries. In Russia, SME introduces a weak contribution to the formation of a competitive field as "its" and in common with a large business. This is due to the fact that, first of all, the activities of corporations and small companies are located in the Russian economy in different economic niches. Secondly, domestic representatives of SMEs tend to use non-market competition methods. In particular, domestic small enterprises are inclined to focus on the prices of competitors, and not demand.

One of the defining SMEs in Russia is a sociocultural factor. According to polls, the share of those who want to become entrepreneurs in Russia is no more than 2% of the population. Obviously, this desire directly determines the potential for the development of SMEs in the country. For example, in the United States wishing to do about 70% of the population. At the same time, if the share of small entrepreneurship in our country accounts for about 14% of GDP, then in the USA - about half. Apparently, the impact on the desire to engage in entrepreneurship is provided not only by the low quality of the institutional environment. Abroad, the spirit of entrepreneurship in combination with developed individualism largely predetermines a large desire of people to do business. In general, according to experts, the development of Russian small businesses occurs according to the model inherent in the countries of "developing markets".

In the early 2000s, the government's interest in small and medium businesses resumed. This was due to the fact that the Russian economy exhausted reserves on which the economic growth of the previous period was based. At that time, small and medium-sized entrepreneurship was outside of politicians, however, the deterioration of the economic situation in the country demanded the search and use of additional resources to raise the economy. In addition to the reduction in the share of inefficient state property and foreign investment, the development of small and medium-sized businesses was considered as measures to overcome serious socio-economic conditions.

Which entered into force on June 30, the share of participation of foreign legal entities, as well as enterprises that are not small and medium, in the authorized capital of small and medium-sized businesses from 25 to 49 percent were increased. The same law establishes that the category of a small or medium-sized entrepreneurship subject (SMEs) changes only if the revenue values \u200b\u200band the number of employees will be higher or below the limit values \u200b\u200bfor three (and not two, as before) calendar years.

Recall that the criteria of small and medium-sized businesses are given in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter - Law No. 209-FZ). These subjects include consumer cooperatives, commercial organizations (with the exception of GUP and MUP), individual entrepreneurs and farms for which they are performed the following conditions.

The first condition is the average number of employees

For the previous calendar year, the average number of employees of the organization or IP should not exceed the limits of the number for each category of SMEs subject:

• from one hundred and two hundred and fifty people inclusive for medium enterprises;
• up to one hundred people inclusive for small enterprises (among small enterprises, microenterprises are allocated - up to fifteen people).

The second condition - revenue from the sale of goods (works, services)

Revenue of the organization or IP from sales without registration VAT over the past calendar year should not exceed 60 million rubles for microenterprises, 400 million rubles for small enterprises and 1 billion rubles for medium enterprises.

Revenue limit values \u200b\u200bare approved by the Government of the Russian Federation. At the same time, the previous revision of Article 4 of Law No. 209-FZ obliges to revise such values \u200b\u200bevery five years. The law requirement for such periodicity is excluded.

Important moment: Previously, in order for the organization or IP to be obtained or lost the status of a SME entity, both conditions (indicators middle number And revenues) must be performed either not be carried out within two calendar years in a row. And according to the new rules operating from June 30, the category of the SMEs subject will change only if the values \u200b\u200bof the revenue and the number of employees will be higher or below the limit values \u200b\u200bfor three next friend Behind the other calendar years. That is, if, for example, revenue for 2013-2015. It will exceed 400 million rubles, the organization will cease to be recognized as a small business entity only in 2016.

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

Until June 30 to small and medium-sized entrepreneurship entities generaltreated organizations in the authorized capital of which:

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

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

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

Recall that organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting. In addition, for them there is a simplified order of cash discipline.

We check whether your organization includes small enterprises or microenterprise.

In the review you will learn what criteria for small entrepreneurship, the number of small enterprises and microenterprises, who relates to small business entities regardless of the taxation system 2019.

It is believed that the majority of companies operating on the USN are small business entities. What a "baby" can be any enterprise with minor income. But it is not. Term " subjects of small businesses"It applies to. If you briefly say, then the subjects of small businesses include commercial organizations:

• economic societies and partnerships (with the exception of state and municipal unitary enterprises);
• production and consumer cooperatives;
• peasant (farmer) farms;
• individual entrepreneurs.

satisfying established criteria.

Note: If you do not have a commercial organization, it will not be in the SMSB registry.

How to understand does your company include small enterprises?

The criteria for which firms relate to small businesses are listed in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ. "On the development of small and medium-sized businesses in the Russian Federation." There are three criteria for a small enterprise. TO small and Medium Entrepreneurship Subjects Registered in accordance with the legislation of the Russian Federation and the corresponding conditions established by part 1.1 of Article 4, business companies, economic partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farmer) farms and individual entrepreneurs who are:

1. the total proportion of the participation of the Russian Federation, the subjects of the Russian Federation, municipalities, foreign organizations, public and religious organizations (associations), charitable and other funds, organizations that do not belong to small and medium-sized businesses, in their authorized capital does not exceed 25%;

   Note: Part 1 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", "Commercial and non-commercial organizations"

2. middle numbers workers for the preceding calendar year does not exceed 100 human

   Note: 2 h. 1 Article. 4 Law No. 209-FZ

   Note: Micro-enterprise - up to 15 people

3. revenue from the sale of goods, works, services excluding VAT for the preceding calendar year does not exceed 800 million rubles. p. 3 h. 1 Art. 4 of Law No. 209-FZ; abz 3 of paragraph 1 of the Government Decisions of the Russian Federation of 02/09/2013 No. 101 "On the limit values \u200b\u200bof revenue from the sale of goods (works, services) for each category of small and medium-sized businesses"

   Note: For microenterprises, the limit value of revenue - 120 million rubles.

The last two criteria must be satisfied and to be considered small business entities.

Information about the company and the entrepreneur are in a special register, which FTS Russia forms annually on August 1, as of July 1. For the first time, the data in the registry was included in 2016. Exception - consumer cooperatives (except for agricultural and newly created). Information about them will fall into the registry in 2017 (letter of the Federal Tax Service of Russia of August 25, 2016 No. SA-4-14 / 15649).

Approved a limit of income for small business entities - "Kids"

From 01.08.2016, the financial criterion for the attribution of business to the categories of small or medium will not revenue from implementation, but the criterion of "income from entrepreneurial activity" is introduced. When calculating the income will have to take into account revenues for all types of activities, and the counting rules to take from the Tax Code of the Russian Federation. It is necessary to determine income on the basis of declarations on USN, ENVD and income tax. This means that the status of a small enterprise no longer needs to confirm with any additional documents. At the same time, the limit values \u200b\u200bin ruble expression will remain the same.

Note: Decree of the Government of the Russian Federation of 04.04.2016 No. 265

So, for microenterprises, the amount of income received from business activities for the previous calendar year should not exceed 120 million rubles. And for small and medium-sized business entities - 800 million and 2 billion rubles, respectively.

Since August 2016, other criteria for which the enterprise can be recognized as the "baby" will be changed. Details about the coming changes to us spoke representative of the Ministry of Economic Development of Russia.

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Criteria for small enterprise

Assigning organizations and individual entrepreneurs to small and medium enterprises

Note: in format.pdf

• from July 5, 2015
• from January 1, 2016
• from August 6, 2017
• from December 5, 2017
• from December 1, 2018 NEW!

Important!

Loss of small enterpriseif the amount of income or the average number of employees will exceed the limit values three calendar years in a row (Part 4 of Art. 4 of the Law of July 24, 2007 No. 209-FZ). At the same time, the company will exclude from the registry no earlier than July 1, 2019 (letter of the Federal Tax Service of Russia of August 23, 2016 No. SA-4-14 / 15480).

Attention!

The status of a small enterprise does not depend on what taxation system you use.

No documents and certificates for attributing to small, medium businesses or microenterprises - no. Only indicators, according to the legislation.

Some middle enterprises will be allowed to have more workers

Companies operating in the field light industryNow it will be easier to maintain the status of the middle enterprise. For them, the Government of the Russian Federation may establish a special preferential criterion for the average number of employees. Federal Law of 26.07.2017 No. 207-FZ

As a general rule, the average number of employees of employees of the "middle peasants" for the previous calendar year should not be more than 250 people. The preferential criterion can be installed for enterprises whose main activity (i.e., bringing at least 70% of all income) is carried out within the framework of class 13 "Production textile products", Class 14" Production of clothes ", class 15" Production of leather and leather products "section with" processing production "in OKVED.

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Conditions for making information about joint-stock companies in ERSMSB

Why is our za not in the register of small enterprises?

In a single registry, information about joint-stock societies, corresponding to the conditions established by subparagraphs "B" - "D" of paragraph 1 of part 1.1 of Article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium Entrepreneurship in the Russian Federation" . lists of which are represented in the FTS of Russia CJSC "FB MICEX", the Ministry of Education and Science of Russia, the Skolkovo Foundation and the Ministry of Economic Development of Russia, pursuant to paragraphs 1 - 4 of Part 6 of Article 4.1 of the Federal Law.

In case of inconsistency of the joint-stock company, not one of the above conditions and the absence of it in the lists submitted to the Federal Tax Service of Russia by suppliers, grounds for entering into the register of information about such joint Stock Company Currently not available. Letter of the FNS No. GD-4-14 / [Email Protected] from 21.02.2017

If with the composition of your participants and founders initially, everything is in order, you need to focus on more variable indicators - on revenue and on the average number of employees. If you focus on these two indicators, in 2016 your company can be considered small under the following conditions:

in 2013, 2014 and 2015 The number and revenue indicators were not higher than the limit.

Thus, small enterprises may also be those who pay taxes on a total regime (based on), and those ("simplified") or ECHN.

Specially registering anywhere as a subject of small business..

No testimony confirming your small enterprise status.

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Is the enterprise on USN refers to a small enterprise?

The carrying amount of assets (the residual value of fixed assets and intangible assets) is determined in accordance with.

Note: Executive and local government authorities supporting small and medium-sized businesses conduct registers of recipients of such support. But the presence of your enterprise in such a register, in general, does not give a 100% guarantee that it is small. Conversely, if there are no enterprises in such a register, it does not mean that it does not apply to small.

From January 2017, "Microprithing" will have the right to organize a simplified personnel document flow

In particular, these subjects may not accept local acts containing norms labor law, such as the (): ; labor payment position; Regulations on the bonuses; Schedule change, other documents.

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Can any state authority demand from the company to confirm the status of a small company?

When renting accounting reporting on simplified forms in any way to confirm the status of a small enterprise is not necessary. But the required tax information can be requested additionally. Including in the course of the tax audit. It is important to understand that the controlling bodies and without the participation of the payer can collect information about what category it refers. Therefore, if your company is not recognized as a small enterprise on criteria, it is not worth passing the same accounting reporting on simplified forms, you need to take general forms of accounting.

What benefits are provided for small business

Accountants need to know two major privileges provided to small companies.

First - if your company is a small enterprise, then from June 1, 2014 you can not install a cash limit (para. 10 p. 2). That is, you can accumulate so much money at your box office as you like. To take advantage of this benefit, approve that you store cash at the checkout without the limit of the balance.

Note: This benefit is also valid for all entrepreneurs, even those who do not apply to small business entities.

The second - small business entities are entitled to apply simplified accounting methods (p. 4). It is necessary to know that entrepreneurs accounting do not lead, so this indifference is irrelevant for them. But for small firms there are abbreviated forms of accounting reporting. You can also not compile applications to reporting, if there is no important information requiring decryption for controllers or founders (clause 6 and 6.1 of the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n). BUT microprithing may even, solid method of registration of economic operations.

In addition, small companies do not apply to the action of a number of PBUs that are required for others. The relevant reservation is contained in the accounting positions themselves, so read regulations Carefully. For example, representatives of small businesses may not apply PBU 2/2008 "Accounting for construction contracts", PBU 8/2010 "Estimated obligations, conditional obligations and conditional assets".

If necessary, small enterprises can reduce (clause 3 of the Ministry of Finance of Russia No. PZ-3/2012). All this is prescribed in the accounting policies of the organization.

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What benefits are subject to small business entities, microenterprises?

Small enterprises when performing certain conditions Maybe:

• apply;
• lead in a simplified manner;
• pay a regional unified tax on the USN and PSN in the zero rate (for II);
• participate in state priority in priority;
• avoid non-tax checks;
• get subsidies to support small businesses.

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How many small enterprises in Russia?

At the beginning of 2014, there were 5.6 million small and medium-sized companies in Russia according to Rosstat RF. Of these, 3.5 million (62.8%) are individual entrepreneurs, and approximately 1.8 million (32.7%) - microenterprises. The latter includes companies with revenue to 60 million rubles a year and the number of employed employees up to 15 people. In combination, both of these categories are 95.5% of small and medium-sized businesses in Russia.

Only 235 thousand companies (4.2% of the total) are small companies. They have a turnover to 400 million rubles and the number of employed up to 100 people. The category of the Middle Business includes about 17 thousand companies or only 0.3% of the total number of small and medium-sized firms. Flags have a turnover to 1 billion rubles and a staff of up to 250 employees.

In 2016, there were 5.84 million SMEs in Russia, 95% of which is a microbusiness with a number of less than 15 people. 18 million people work in the sector (25% of all busy).

Watch a single register of small and medium-sized entrepreneurship

On December 29, 2015, federal law No. 408-FZ adopted "On Amendments to Certain Legislative Acts of the Russian Federation", providing for the creation of a single register of small and medium-sized businesses by August 1, 2016.

The maintenance of a single register of small and medium-sized entrelers is carried out by the Federal Tax Service.

How organizations get into the register of SMEs subjects

Information about Jurlitsa and IP are entered into a single register of small and medium-sized businesses annually on August 10 of the current calendar year on the basis of information available from tax authorities as of state on July 1 current calendar year. The requirement for the total share of the participation of Jurars who are not subjects of SMEs in the authorized capital of the LLC in order to make information about such societies in the registry is taken into account when making information into the registry, starting in 2017.

If until the moment of updating the information of the registry on August 10, 2017, the LLC participant was not subject to SMEs (information about it to the specified moment could not be included in the registry), conditions under the total share of participation are not considered observed.

Thus, if Ltd. as of July 1, 2017 did not comply with the condition for the total share of the participation of legal entities that are not subject to SMEs, the information about it is not contained in the registry.

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What if the FTS has forgotten to make a single register of small and medium-sized entrepreneurship subjects "

In the case of identifying the taxpayer, the absence of information in " Single Registry Subjects of small and medium-sized businesses "- you need to fill out a statement. The formation and direction of the application is carried out through the site of the Federal Tax Service of Russia in the section "Other FTS functions - a single register of small and medium-sized entrepreneurship entities -" You are not in the registry or data incorrect? "

When filling out the application for adjusting the information reflected in the Unified Register of SMP, it is necessary to pay attention to the correctness of the reflection of the investigator "IFTS at the place of accounting of the taxpayer", namely to the IFTS code at the place of registration. With incorrect filling of this details, the taxpayer's statement will remain not considered.

Previously, 2019, no one crashes from the register of small and medium businesses

There is a "three years" rule. Those. The category of a small or medium enterprise can be changed if its indicators were higher or below the marginal values \u200b\u200bon the income and the number of employees for 3 calendar years following one by one.

The company's small and medium-sized entrepreneurship register included according to their status for 2016 (i.e., according to the data for the previous 2015). Accordingly, the first category of the subject of a small or medium enterprise included in the registry can be changed when the registry is generated as of 01.07.2019 (according to the 2018 data).

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New procedure for leasing in the statistical authorities of a mandatory copy of accounting (financial) reporting. The order was developed in connection with amending the Federal Law of December 6, 2011 No. 402-FZ "On Accounting".

This article discusses the criteria of the average enterprise, which benefits they are endowed. The advantages and disadvantages of medium-sized businesses are also determined.

What business should be attributed to the average? Criteria of the middle enterprise

The statuses of small entrepreneurship and the average are very close by definition. General feature - Representatives of this business do not go beyond the limits of established criteria and can use a simplified reporting system. To the subjects of the middle (and small) entrepreneurship (SMEs) should be attributed to:

1. Individuals:

• individual entrepreneurs (IP),
• peasant (farmer) farms (KFH).

1. Legal entities - commercial institutions and consumer cooperatives.

Important! There are no state enterprises or municipal and unitary in this list.

The most common average enterprises include:

• manufacturers of consumer goods;
• construction organizations;
• mobile salons;
• trade firms and companies;
• private medical clinics and centers;
• firms in the field of IT technologies;
• travel agencies.

All the average businesses must be registered and in the Unified State Register. So that the company or the company can be called average, it must comply with several conditions.

Criterion number 1. Participation in the capital

It consists of a sign of two parts:

1. The total share of all participants is not more than a quarter (25%) of authorized capital (share capital, mutual fund). This limitation does not apply to assets that belong to investment funds; Property of investment partnerships in general.
2. Total participation in capital should not be above 49 percent. This concerns:

• foreign enterprises;
• organizations, not subjects of SMEs.

The restriction does not concern those economic societies and partnerships that apply in practice and implement the results of intellectual activity.

Criterion number 2. The average number of personnel

The number of employees of the enterprise is medium in such limits (person):

• minimum 101;
• maximum

The calculation of the average number in the past calendar year is taken. Read also Article: → ". Its definitions need to be taken into account all, including:

• partners (proportional to hours spent);
• staff of structural units;
• persons who have entered into a civil law agreement with the enterprise.

Criterion number 3. Income from the sale of goods (works and services)

The income received by the firm last year should not be higher than 2 billion rubles. But it can not be less than 800 million - this is a criterion for a small enterprise. The amount of income is taken into account without VAT. It is contained in the tax declaration over the past year. For income to calculate correctly, it is necessary to take into account all types of income.

Middle enterprises determine the amount on the basis of a declaration for a single tax on imputed income (UNVD) and income tax. Read also Article: → ". This suggests that the status of the Middle Enterprise no longer needs to be confirmed by additional documents.

Instead of income, the balance sheet value of assets can appear - an important part of the balance currency.

Criteria for enterprises of individual industries

For individual sectors of the economy, various performance indicators are allowed. Even if it is smaller than the overall criterion, the business belongs to the average. The dimension of medium enterprises in different industries The national economy is displayed in the table:

Industry	Number of employees, people
	from	before
1. Advertising agencies, Consulting and Research Organization	15	50
2. Tour operators	25	75
3. editors of print media	35	100
4. Retail	50	250
5. Wholesale	100	100
6. Production of furniture	150	500
7. Confectionery factory	400	1500
8. Oil refinery	2000	7000
9. Car manufacturing plant	10000	40000

Advertising and tourist activities, the publication of newspapers and magazines rarely need a significant number of employees. Therefore, although enterprises use a smaller number of employees than provided by the criterion, they relate to the average.

Advantages and disadvantages of medium enterprises

Medium business Made by many benefits compared to large. In particular, he possesses:

1. More freedom in choosing solutions and rapid adaptation to new working conditions.
2. Efficiency and immediateness in fulfilling the necessary management actions.
3. Comparatively low operating expenses.
4. Exceptional quality is adapted to local conditions, given all their features.
5. Relatively low need for initial capital.
6. High level of personal motivation of owners.

Middle enterprises:

• does not depend on the extensive production program developed for the long term;
• not burdened with numerous personnel, which requires not an easy management skills;
• it is easier to rebuild your market strategy when the new niche appears.

Benefits a lot, but also weak sides Essential. Among them allocated:

1. Seasonal fluctuation of demand for products and sales.
2. Tough competition and the threat of absorption from large companies.
3. A significant number of laws and provisions that make and slow down work.
4. Obstacles when obtaining licenses and patents.
5. Frequent shortage of current cash.
6. The greater probability of financial losses and business failure, especially during the crisis.
7. Distrust by banks, which affects the possibility of obtaining a loan.

Important! Medium business along with small - the perfect start for entrepreneurs with a small starting capital.

Types of state aid

The federal and targeted programs provide such types of support activities of medium-sized enterprises:

Support type	Content
Information assistance and assistance in studying the structure of market prices, trends in their change	information mailing; preparation of materials necessary for training; organization of seminars, courses, trainings.
Infrastructure assistance	Creature: business incubators; funds for the development of entrepreneurship; positive environment for business formation.
Support for scientific, technical projects and innovations	Search for funding funds
Assistance in participation in fairs and exhibitions	Organizing places for accommodation, provision of exhibition equipment for free or at a discount
Facilitate everyday work	Use methods: legal regulation; accounting. Simplifying the procedure for obtaining licenses and preparation of permits
Financial ways to support	Security: subsidies; grants; benefits and compensation.

Administrative benefits in 2016

To reduce external management pressure on enterprises, the state went to some concessions. They provide for simplifying the procedure for reporting, monetary calculations and design workers, which sooner or later will serve as a reason for the release of many entrepreneurs from the shadows.

Administrative benefits	Who can enjoy / clarify
Ability to carry out cash settlements without cash registers	Payers UENVD
Accounting in simplified form	Prerequisite: Annual revenue - up to 79.74 million rubles, the number is up to 100 people. Therefore, only the average enterprises of individual sectors of the economy can enjoy benefit
Conclusion Contracts for renting premises with local authorities. Preferential conditions are valid for 5 years	Heads of medium enterprises. Firms tenants have a predominant right to redeem such property
Availability of a state guarantee when making a loan in a bank	Chances of the borrower to get a positive bank response increase
Participation in state procurement	In the aggregate state procurement for the year at least 15% should be products, goods and services produced in SMEs

Important! Benefits that concern accounting on accounting, on AO and LLC with incomes of over 800 million rubles do not apply. For such companies, audits are a mandatory part of the work.

Financial Benefits and Tax Features

This kind of relaxation is not simply improving the conditions for doing business, but also provide direct financial support. Subsidies that compensate for the cost of the enterprise are particularly important:

• under lease agreements;
• at the payment of interest bank on loans or loans.

The subsidy in the amount of up to half a million for novice entrepreneurs is envisaged. According to the Federal Program, relevant until 2020, small and medium businesses are provided not only for free benefits, but also grants.

In matters of taxes, the average enterprises lose compared to small. Not everyone can take advantage of simplified and patent taxation systems. Limits of income and numbers allow us to implement UCN only at enterprises of individual industries. And PSN is possible only for individual entrepreneurs.

Jump to payment Utenvd can only if there are no more than 100 employees. Read also Article: → ". Positive that there are no restrictions on annual income from sales. Payments on the specified taxation systems are significantly less than general System (OSN). Local authorities have the right to reduce tax rates within its territory. For firms on UTII, it is possible to double - up to 7.5%, for USN - to one percent of six.

Important! Separate districts can be applied on their territory almost zero taxation for SMEs.

Ban on planned checks of medium-sized enterprises

Such a ban (supervisory holidays) is set for two years: from January 2016 and until the end of 2018. Control bodies (state and municipal) are prohibited from conducting planned verification of all SME enterprises. The company will not come and will not be checked:

• five state fire safety;
• as far as the level of sanitary condition meets the standards;
• license to activities.

But this applies only to planned checks. Unplanned employees of the regulatory authorities will necessarily come with the inspection if they have information that the firm is violated by the legislative norms.

In addition, exceptions are provided full list which contains in the Federal Law 294-FZ. But here there is a small nuance: the inspection period should not be more than 50 hours per year.

Such benefits help the enterprise develop, which is a plus. The minus is that unscrupulous entrepreneurs may violate sanitary standards and fire safety rules, which sooner or later turns unpleasant to consumers and disaster for the company.

Tax audits and audits are suspended for three years (from January 2016). But "supervisory holidays" affect only those enterprises that have less than 100 people work, and the revenue is less than 800 million rubles.

Practical examples of activity

Example number 1. The company employs 202 employees, income for the year (without VAT) is 1900 million RUB. This company is a secondary enterprise. This is evidenced by both criteria.

Example number 2. The company has such indicators of revenue from the implementation and average number of personnel over the past three years:

In terms of 2013-2014, the company meets the criteria of the enterprise of the enterprise. In 2015, the conditions are violated. But the company can be translated into the category of enterprises of small when three years in a row, the number and revenue will not meet the criteria of medium-sized businesses, that is, from 2018. In 2016-2017, it does not lose this status.

Top 5 Frequently Asked Questions

Question number 1. Do I need to make a business plan to the secondary enterprise?

Yes. It will help to organize business correctly, will show investors and creditors its profitability and positive prospects.

Question number 2.Which taxation system is used for firms collecting and installing windows, blinds, roller blinds?

Used UTII.

Question number 3.Firm leased non-residential premisesBy concluding the corresponding contract with the administration of the municipal district. Is it possible to buy this room in priority order?

There is such a right, provided that the lease agreement is still in force.

Question number 4.Does the company need a license?

The answer to the question can be obtained by having studied the list of licensed activities.

Question number 5.UMVD payer is required by accounting?

Yes. Such enterprises are in the general assessment of all accounting accounts and provide reporting stipulated by law. Strengths Medium enterprises are the basis for the success of the country's entrepreneurship. But without thoughtful and stable state support could not do.

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