Small and medium-sized businesses. What subjects of entrepreneurship are small? Criteria for attributing an organization to a small enterprise

Articles 3 and 4 of the Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium Entrepreneurship in Russian Federation"The concept of small and medium-sized businesses is revealed. These include consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises) included in the Unified State Register. legal entities; individualsincluded in the Unified State Register individual entrepreneurs and carrying out entrepreneurial activities without the formation of a legal entity; Peasant (farmer) farms. What criteria has established a legislator to determine the category of a small and medium-sized businesses?
The first criterion is the composition of the founders of legal entities. The share of the state, foreign founders or public organizations In the authorized capital of small or medium-sized businesses cannot exceed 25%. The exception is investment funds. No more than 25% of the shares (shares) can belong to other legal entities that are not small enterprises.
The second criterion is the average number of employees. Small category includes companies from 16 to 100 people. Organizations with the number of employees are not more than 15 people are recognized by microenterprises, which also belong to the category of small. Firms with a number of operating from 101 to 250 people are counted for the group average.
The average number of employees for the calendar year is determined taking into account all employees, including working on civil-legal agreements or part-time, taking into account actually spent time, workers of representative offices, branches and other separate divisions.
The third criterion is revenue from the sale of goods, works, services and (or) the carrying amount of assets for the previous calendar year. Revenue is determined in the manner prescribed by the Tax Code of the Russian Federation, - excluding VAT. The carrying amount of assets (the residual value of fixed assets and intangible assets) is calculated in accordance with the legislation on accounting. Terms of these values \u200b\u200bare established by the Government of the Russian Federation once every five years on the basis of solid data statistical observations For small and medium-sized businesses. In accordance with the Decision of the Government of the Russian Federation of July 22, 2008 N 556 "On the limiting values \u200b\u200bof revenue from the sale of goods (works, services) for each category of small and medium-sized businesses" the following values \u200b\u200bof revenue from the sale of goods (works, services) are established for Previous year without taking into account value added tax for the following categories of small and medium-sized businesses:
- microenterprises - 60 million rubles;
- Small enterprises - 400 million rubles;
- Middle enterprises - 1000 million rubles.

Publication time: 10.11.2009 13:53
Last modified: 08.09.2017 10:17

Legislation establishes several criteria for attributing enterprises to small entities of entrepreneurship, and one of them is the number of employees of the organization.

Learning legislation on small enterprises

The main questions of small enterprises are regulated in the Federal Law No. 209-FZ dated July 24, 2007 "On the development of small and medium-sized businesses in the Russian Federation" (hereinafter - 209-FZ).

Government decisions are also available that regulate certain issues of criteria for such entities (N 265 of April 4, 2016, etc.).

The issues of drawing up and providing reports with such subjects are governed by the orders of Rosstat, FNS and other departmental regulatory acts.

Criteria for small enterprise

Number of employees in a small enterprise

In PP. 2 "B" p. 1.1 h. 1 Art. 4 209-FZ establishes a criterion related to the number of personnel of a small business entity and allowing the subject to this group.

This is the average number of his employees for the preceding calendar year.

Small enterprises, the legislation considers the enterprise with the number of people working there no more than one hundred people inclusive, and for microenterprises, separately allocated in the composition of small, - fifteen people inclusive.

Microprithing B. lately subjected to substantial change in part legislative regulationBut the criterion of their number remains the same.

How to calculate the average number of smaller personnel

The calculation of the number is not too simple, since the latter contains in itself:

• the average number of employees;
• middle numbers external partners;
• the average number of persons who worked in civil-legal contracts (performance of work, service, etc.).

Questions of counting each indicator are regulated in the current current

By what criteria of the enterprise and individual entrepreneurs in 2018 refer to small business? How do criteria allocate small business from medium and large enterprises? We will show a detailed table with criteria and remind, what benefits have small businesses and IPs included in the small and medium-sized business registry as of 2018.

What are the pluses

Small businesses can get some privileges (if they compare them with medium and large business). Let us explain what rights and benefits have enterprises that meet the criteria for small businesses in 2018.

Easy account

One of the most time-consuming tasks of an accountant is the maintenance of accounting, however, subject to the criteria for small businesses, simplified accounting can be conducted and submitting fewer documents in the accounting statements in the IFTS and statistics.

Enterprises related to small businesses for certain criteria may in 2018 apply simplified ways of conducting accounting and draw up accounting (financial) reporting on special (simplified) forms.

Tax relief

In some regions of Russia for small business entities in 2018, a low rate of a single tax was established during USN. Also in the regions may introduce benefits for property and transport tax for small business entities.

Restrictions on the checkout

Small and microenterprises can lead cash operations in a simplified manner. And, for example, not to install the limit of the remainder at the checkout.

State contracts

Small enterprises in 2018 own advantage with participation in public procurement (Bidding). Customers from government agencies are obliged to buy at least 15 percent from small businesses from the cumulative annual volume of procurement.

Temporary ban on checks

In 2016-2018, the entities of small entrepreneurship with a planned inspection will not come: Rostrud, FMS of Russia, Rostekhnadzor, Mrs. Region.

When the ban on check does not work

Keep in mind that the prohibition of scheduled inspections in 2018 does not operate in relation to companies and IP, which for the three preceding checks of the year were brought to liability in the form of (part 2 of Article 26.1 of the Federal Law of December 26, 2008 No. 294-FZ):

• disqualification;
• administrative suspension of activities;
• detention or suspension of the license.

However, planned inspections (including Rostrud) can be held two or more than three years in organizations and the SIP, which lead activities:

• health care;
• education;
• heat supply;
• electric power industry;
• energy saving and increasing energy efficiency;
• social sphere.

Main criteria: Table

To small and medium-sized entrepreneurship entities (SMP) include:

• household societies and partnerships;
• production and consumer cooperatives;
• peasant (farmer) farms;
• individual entrepreneurs.

So, in particular, any Ltd. in 2018 can be attributed to the subjects of small entrepreneurship, which meets all the criteria listed in the table (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ "On the Development of Small and Medium Entrepreneurship in Russian Federation").

Criteria for small and world enterprises
№	Criterion	Limit
		Micro-enterprise	Small business
1	Total share of participation in the authorized capital of the LLC RF, constituent entities of the Russian Federation, municipalities, public, religious organizations, Funds	25%
2	The total share of participation in the authorized capital of LLC other organizations that are not subjects of small and medium-sized businesses, as well as foreign organizations	49%
3	The average number of employees for the preceding calendar year	15 people	100 people
4	Income OT business activities (revenue amount and non-revenue income) excluding VAT for the preceding calendar year	120 million rubles.	800 million rubles.

Register of small and medium businesses in 2018

Information about the company and the entrepreneur are in a special register, which FTS Russia forms annually on August 1, as of July 1. This registry is on the FTS website. His maintenance is provided for in Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ. https://rmsp.nalog.ru/

What is included in the registry

In 2018, the Registry publishes information about the status of a company - small or medium-sized businesses. Other information about the company and its partners can also be obtained from the registry.
So, on request on the site of a single registry, you can find out:

• name of the organization or F. I. O. Entrepreneur;
• INN organization and IP;
• turning on B. Single register small and medium enterprises;
• accurate location;
• information on the main and additional species economic activity from OKVED;
• product information;
• availability of license for activities;
• company liabilities in partnerships.

Inclusion in the registry

Companies and IP fall into the register of small enterprises automatically, if all the criteria for the classification are observed. The IFTS will form the registry on the basis of the data that they have, namely:

• information about the number of employees;
• revenue declarations;
• information from the register of participants and the composition of the authorized capital.

The status of a small enterprise is lost when the amount of income or average number Employees exceed the limit values \u200b\u200bof three calendar years in a row (part 4 of Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ). However, 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).

Total table with criteria of small enterprises for 2018

Criteria common to all
The limit value of the average number of employees for the previous calendar year	15 people - for microenterprises; 16-100 people - for small enterprises; 101-250 people - for medium enterprises1	p. 2 h. 1.1 Art. 4 of the Law of July 24, 2007 No. 209-FZ
Revenues for the year according to the rules of tax accounting will not exceed:	120 million rubles. - for microenterprises; 800 million rubles. - for small enterprises; 2000 million rubles. - for medium enterprises
Additional criteria for LLC
Total share of participation in the statutory (share) capital (share fund) organization2	Not more than 25 percent belongs3: - state, subjects of the Russian Federation;	sub. "A" p. 1 h. 1.1 Art. 4 of the Law of July 24, 2007 No. 209-FZ
	Not more than 49 percent belongs: - foreign organizations;
Additional criteria for JSC
Total share of participation in capital2	Not more than 25 percent of the voting shares belong: - state, subjects of the Russian Federation; - municipalities; - public and religious organizations (associations); - charitable and other funds	sub. "E" n. 1 h. 1.1 Art. 4 of the Law of July 24, 2007 No. 209-FZ
	Not more than 49 percent of the voting shares belong: - foreign organizations; - organizations that are not subjects of small and medium-sized businesses

The criteria for attributing to a small enterprise in 2018 are similar to those acting in 2017. Consider in more detail who belongs to small business entities in 2018 and what are the criteria for the introduction of companies to this kind of activity.

Who belongs to small business entities

According to Art. 4 of the Law "On Development of Entrepreneurship in the Russian Federation" dated 24.07.2007 No. 209-FZ, to the SMP (subjects of small entrepreneurship) various economic entities are counted, namely:

• individual entrepreneurs;
• peasant (farmer) farms;
• household societies;
• economic partnerships;
• consumer cooperatives;
• production cooperatives.

All of them are obliged to comply with the main and additional criteria for small entrepreneurship marked in law 209-FZ. These are related to the fundamental characteristics of the management of any company, namely: the number of employees, the income received and the composition of the authorized capital. On their basis, it is determined whether the organization can be considered small or it needs to be counted among other categories of business entities. Consider what criteria is characterized by a small enterprise, more detailed.

New ruling in legislation to assign an organization to small businesses

In 2016, a decree of the Government of the Russian Federation "On the limit income values \u200b\u200b..." of 04.04.2016 No. 265 was published. It says that now one of the parameters used to date the subject to small businesses seems not to revenue from the sale of goods, providing Works or services, and a more extensive characteristic - the income received over the past calendar year in the implementation of all activities. The maximum value of this criterion has not changed and remains the same compared to 2015-2016: small companies have a yield limit of 800 million rubles.

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

You can learn about the criteria for micro, small and medium enterprises in the software.

Main and additional criteria indicating small enterprises

In addition to the profitability parameter, the main criteria includes the average number of personnel over the past calendar year. In small enterprises, this characteristic ranges from 16-100 people. The average number is calculated on the basis of certain Rules, namely:

1. First, the average number of personnel has been calculated.
2. After that, the average number of personnel that had partial employment is determined.

Concerning additional criteriaThese include the total percentage of membership of other business entities in the authorized fund of the subject. First, for economic partnerships or societies, this indicator should have no more than 25% of the total participation of the Russian Federation, the subjects of the Russian Federation or municipalities, public organizations or charitable foundations. Secondly, the fund must have no more than 49% of the total interest of the participation of other legal entities (not considered small enterprises) or foreign companies.

The criteria of a small enterprise may also correspond to legal entities whose activities are associated with intellectual developments in different areas, for example, creating information databases, industrial samples, etc.

Applied to joint Stock Company they may also have status small organization, Only in this situation, their shares should refer to the innovative state economy sector.

Does the company refer to the SMP (a step-to-step table to determine the status of the company)

Consider the algorithm for determining the category of the company Stephavo.

	Algorithm
1. Determine the average number of personnel over the past calendar year	Calculated by calculation. Information for calculation is taken from information submitted to the tax inspection. Small enterprises, the indicator fluctuates in the range from 16 to 100 people
2. Calculate the income acquired by the past calendar year from the implementation of all activities	Information is taken from the tax declaration for last year. When combining modes, income is summed up for each declaration. In small enterprises, the value should not exceed 800 million rubles.
3. Determine the percentage of membership of other societies in the company's authorized capital	1. The percentage of statehood of the state, subjects of the Russian Federation, municipalities, public organizations or charitable foundations is no more than 25%. 2. The percentage of membership of foreign legal entities or Russian legal entities (not having the status of a small enterprise) is no more than 49%

Small and Medium Entrepreneurship Nuances

By comparable to a small enterprise, the criteria of 2018, it is made to a special register of small and medium-sized businesses established on August 1, 2016. At the same time, the organization is not obliged to submit any special information into tax authorities or perform other actions - it is automatically assigned to small businesses. Employees of the FTS range to small on the basis of the information provided by them in the usual order to which include:

• the average number of employees;
• data from EGRULT or EGRIP;
• tax Declarations.

It should be noted that enterprises with small status get the right to use certain accuracy in accounting. These include the following items:

• The right not to set the limit of cash balance at the box office. In the event that it has been established earlier, the manual you can publish an order for its cancellation.
• The possibility of doing simplified accounting.

See also: When a small enterprise turns into secondary or large

There are certain circumstances whose offensive will lead to the fact that the organization will lose the status of a small enterprise. Naturally, this is due to the fact that it will not fall under the criteria of small enterprises in 2018. Such conditions include the following points:

1. If circumstances are associated with an increase in the interest of participation in the authorized capital above the limit value, the company will lose the status of small businesses. At the same time, the date of the transition to the secondary or large enterprise is the date of making an entry to the Enjoyment about changing the authorized capital of the Organization.
2. If circumstances are associated with an increase in the average number of personnel or income from the implementation of all types of entrepreneurial activities higher than the status of limit importance, the status of small persists for the enterprise for three years. After the deadline expires, the small enterprise will lose this status and will become medium or large depending on the value of the criteria, as indicated in paragraph 4 of Art. 4 Law 209-FZ.

RESULTS

In order to have a category of a small enterprise, the company must comply with the criteria specified in the Law 209-FZ. These include the average number of personnel, income from the implementation of all types of activity and the share of participation in the authorized capital. If all conditions comply with the required values, the company automatically receives small status and is made by tax authorities into a special register of small and medium-sized businesses of Russia.

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 processing enterprises textile products and the production of clothing, the average regulations of the number of employees can reach up to 1000 people (Government Decree No. 209-FZ dated November 22, 2017).

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 SMH

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 holidays require execution 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 allows small and medium-sized business representatives to choose comfortable system taxation and enjoy benefits.