The number of microenterprises and a small enterprise. Criteria is classifying an organization to a small enterprise. What is a small enterprise

Which entered into force on June 30, the share of foreign participation increased 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. 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 the following conditions are performed.

The first condition is the average number of employees

For the preceding calendar year middle numbers Organizers or IP employees should not exceed the number of numbers for each category of the SME entity:

• 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 implementation without registration of 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. Commented law requirement for such frequency is excluded.
An important point: before, in order for the organization or IP to be obtained or lost the status of a SME entity, both conditions (average number and revenue) should 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 (see ""). In addition, for them there is a simplified order of cash discipline (see "").

The main indicator, which allows you to recognize the company small - the number of employees for a specific time interval. Such criteria are also important as the value of its assets, the size of the authorized capital and the annual turnover.

In Russia, a small enterprise is a commercial organization, in the authorized capital of which the share of participation of the constituent entities of the Russian Federation, charitable and other funds, as well as religious and public organizations Not higher than 25 percent. In addition, the proportion that belongs to several legal entities or one JUR. Entry, there should also be no more than 25 percent.

The number of employees for a certain period should not be higher than the standard established in the specific area. If this construction, industry or transport is the number of employees of a small enterprise can not exceed 100 people. If this wholesale - no more than 50 people if domestic service or retail - Not more than 30 people if any other activity is no more than 50 people.

Middle enterprises

The definitions of medium and small businesses around the world are close enough. The fact that they generalize are economic entities that do not exceed the specific indicator of the number of employees, the amount of gross assets and turnover. Middle enterprises are also entitled to simplified reporting. In order to understand the framework of the number of employees - after all, this criterion is most often the main thing - it is worth considering several examples.

If you take a consulting or research agency - it can be attributed to the average enterprise when the number of his employees ranges from 15 to 50. If we talk about a travel company, then it can be attributed to it when the number of its employees will range from 25 to 75. The average print media will be a revision with the number of employees not higher than 100. Just as in relation to small enterprises, the average enterprises are considered by the turnover and market share they occupy.

Large companies

Large called an enterprise that produces a significant share of the total commodity volume of any industry. It is also characterized by the number of people employed in the work, the size of assets and sales. To attribute the company to the category of large business, it is necessary to take into account the territorial, industry and state specifics. For example, for the field of mechanical engineering, the main factors are the volume of products, the number of workers and the cost of fixed assets. If you take an agro-industrial complex, you can only focus on livestock or land.

Subject to observance certain conditions Organizations and IP can be attributed to small or medium-sized entrepreneurship entities (hereinafter - SMP). Criteria, relevant for limited liability companies (LLC), are shown in the table (part 1, paragraphs. "A" of paragraph 1, paragraph 2, paragraph 3 of Part 1.1 of Article 4 of the Law of July 24, 2007 No. 209- FZ, paragraph 1 of the Decisions of the Government of the Russian Federation of 04.04.2016 N 265).

Changing the SMP category (average, small or microenterprise) is possible if the organization does not follow the revenue condition or medium number employees for 3 calendar years in a row (part 4 of Art. 4 of the Law of July 24, 2007 No. 209-FZ). That is, for the first time, the category can be changed only in 2019, if the subject in 2016-2018. It will not be laid in the above limits (a letter of FTS from 07.09.2016 N SD-4-3 / [Email Protected]).

Entrepreneurs - SMP

Category SMP for individual entrepreneurs is determined by the average number of employees and the amount of income received from business activities. In the absence of employees, the value of only the income of the IP (Part 3 of Article 4 of the Law dated July 24, 2007 No. 209-FZ) has a value. The limit values \u200b\u200bare set as the same as for LLC ().

Joint Stock Company - SMP

Joint-stock company It may also be a small or medium-sized entrepreneurship. For this, firstly, it should fall into one of the categories in terms of the average number of employees and income (p. 2, paragraph 3 of Part 1.1 of Art. 4 of the Law of July 24, 2007 No. 209-FZ). And secondly, he should keep one of the conditions listed in

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

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. Do not participate in the Russian Federation, subjects of the Russian Federation, municipalities, foreign, public, religious organizations, Funds and organizations that are not subject to small entrepreneurship. 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, in general rule, no additional information in the FNS companies should not be submitted to 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

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• 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 ...

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• 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

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• 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 ...

Micro-enterprise is one of the following business entities: an individual enterprise; Fisherman peasant farming, and sometimes - a limited liability company. Assigning to other categories of business entities (for example, to the average and large business) It is possible if the above-mentioned boundary showed not comply with the established standards.

The microenterprise is a payer that pays the following taxes: from incomes of individuals; on profits and various duties.

Payment procedure and tax rate for microenterprise

The main rate for taxation is 9% of the turnover per calendar year. However, there are some features. For example, when the number of employees is exceeded in a quarter of five people, then an indicated tax rate (9%) is added for each individual employee 2%.

Micro-enterprises are small businesses

The circle of such enterprises includes newly created business entities or functioning throughout the registration.

Thus, any organization with minor turns and a small number of employees can be classified as a microenterprise. The criteria of these enterprises are as follows: about 15 people operate in the state, and the average annual revenue does not exceed 60 million rubles. It is necessary to pay attention to assets calculated in the form of the residual value of fixed assets with the inclusion of the sum of intangible assets.

Definition of criteria

The first criterion - the average number of microenterprise employees is determined for the calendar year, taking into account not only working in the state, but also workers decorated in accordance with civil contractors, part-to-jobs, as well as employees of branches or other structural divisions. Actually spent time taken into account.

The second criterion - revenue obtained from the sale of goods for the calendar year can be determined in accordance with tax legislation.

The third criterion is the residual value of fixed funds with intangible asset, small and micro-enterprises are determined in accordance with the relevant legislation on accounting.

Register of microenterprises

Special state bodies responsible for supporting such business entities lead relevant registries to account for the recipients of these support. At the same time, even if the statistics of microenterprises and indicates the attribution of it to does not mean that it will be listed in this registry. It happens on the contrary, the management entity is in the registry, and not small.

Advantages of creating microenterprises

The newly created micro enterprise is the presence of a number of advantages for a successful start. Thanks to the formation favorable conditions Many entrepreneurs create just such enterprises.

One of the advantages for the reduced tax rate (9%) includes:

• tax on income of individuals;
• payments of state value on;
• state duty for the entrepreneurial risk, as well as the income tax of enterprises.

As the main conditions for registration of the microenterprise, it is considered:

• participants are individualswhich at the same time can be members of the Board of LLC (if this form of the organization is selected when registering the enterprise);
• non-testing of the boundary level of the turnover of the enterprise (60 million rubles);
• the number of employees should not exceed the established standard (15 people).

The microenterprise has the right to register with VAT payer.

Pros and cons of the existence of microenterprise

Positive aspects of such an enterprise:

• the report to the tax authorities is submitted quarterly, similarly is paid;
• when surrendering the annual report, it is not necessary to subjit the jury of the auditor;
• there are no obligations to pay enterprises;
• availability of microenterprise employees to work part-time on several business entities;
• regarding small costs of accounting in the enterprise.

Negative moments of microenterprises:

• employees of such enterprises cannot use some benefits;
• accounting is the same for all small businesses;
• the transition to another category of enterprises (for example, the average or is possible only with the onset of the new calendar year.

Thus, it is safe to argue that the microenterprise is an independent business entity that has its own basic funds and conducting accounting. In other words, such enterprises are no different from large and medium-sized businesses, except for the magnitude of turnover and fixed assets, as well as the number of employees.