Some legislative acts of the Russian Federation have undergone significant adjustments. In particular, the criteria for small economic enterprises have changed, and since June 2015, a number of additional opportunities opens to businessmen.

 

Who belongs to small enterprises?

A small enterprise is a small firm registered as KFH, LLC or IP and meets several established legislation parameters. After the entry into force of the Federal Law "On Amendments ..." dated June 29, 2015, the conditions have changed significantly to attribute to small businesses and additional benefits appeared.

Thus, for small businesses, only the number of employees remained unchanged, and an increase in the size of the investment gives a number of undoubted advantages:

• The possibility of acquiring Samoa modern technology And other equipment for the development of the company in the event that the previously established fixed capital was not calculated for it.
• Increase profits and turnover.
• Improving product quality.
• Wider opportunities for business development.

IN lately The Government of the Russian Federation has taken a course to popularize small innovative enterprises involved in the development and implementation of new programs and technologies, the creation and production of goods, the provision of services and works. Most often, such organizations are in various universities and research institutes, work in economic or scientific and technical spheres, and foreign investors prefer to invest their money in them.

Micro-Enterprise and Small Enterprise: Difference

The microenterprise is a subgroup of a small business entity that meets certain criteria. Trace the difference between the micro and small enterprise here:

Advantages of creating microenterprises:

• Reduced tax rate (9%) for IP.
• There is no need to subjil the jury auditor when renting annual reporting in the UFNS.
• Lack of obligations on advance payments for income tax.
• The possibility of part-time work on several business entities with microcompany employees.

Does not go here and without minuses:

• For employees, some benefits are closed.
• The same rules for maintaining accounting for all forms of tax payments to the organization.
• Changing the status from the payer of the microenterprise tax on the payer of income tax from the population or the company is possible only after the end of the tax period.
• When operating an employee, only the microenterprises decreases the amount of benefits from social insurance service.

Speaking of small business, the list of advantages is significantly expanding:

• Accounting reporting on simplified form.
• Exemption from VAT under the amount of revenue from the sale of goods for the last quarter over 2,000,000 rubles.
• The possibility of using USN.

The transition to USN relieves accounting on accounting, but it can be carried out only if the IP has received no more than 15,000,000 rubles in the last 9 months. Revenues, and the residual value of intangible assets and fixed assets is no more than 100,000,000 rubles. For legal entities No releases are provided.

Disadvantages of creating a small business entity:

• Large dependence on larger organizations.
• Unstable currency courses.
• Difficulties in the plan to attract investors from other countries, because In most cases, they are interested in larger investments and, accordingly, profits.

Do I need to confirm your status with small business entities?

To attribute to small business entities, it is enough that the company meets the specified criteria, i.e. No confirmation is needed: when renting annual reporting, the UFNS sees the results of financial activities.

If a legal entity needs to confirm the composition of the LLC participants, then this can be done with a decision on a establishment or discharge from an incorporation, which can be ordered on the UFNS website.

What benefits are provided for small business entities?

According to the criteria established by the legislation, the subjects receive many benefits:

• The lack of a cash limit and the possibility of storage at the checkout of any amount: for this, it is enough to publish the order of the company's head.
• Increase the likelihood of receiving subsidies from local authorities.
• Until July 1, 2018, there is an opportunity to purchase municipal or state real estate in a predominal effect.
• Reducing the timing of non-tax checks.
• Tax holidays for organizations working in a social, industrial or scientific field.

Also, the State Duma was made a bill that frees all entrepreneurs from January 1, 2016 from supervisory checks, if they were not previously deprived of licenses and did not allow gross violations in the process of conducting their activities.

You can find out in more detail in this video:

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 medium 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

First criterion - middle numbers Micro-enterprise employees are determined for the calendar year, taking into account not only working in the state, but also workers decorated according to civil-legal contracts, part-time, 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 sides The functioning 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 Microprithing works:

• 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.

The regulatory framework of the development of small businesses in Russia is the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in Russian Federation", Which came into force on January 1, 2008
In accordance with Law No. 209-ФЗ to subjects of small and medium-sized businesses include: Consumer cooperatives submitted to the Unified State Register; Commercial organizations (with the exception of state and municipal unitary enterprises); individuals entered in the Unified State Register individual entrepreneurs and implementing business activities without the formation of a legal entity; Peasant (farmer) farms, relevant to the conditions established by law.
The criteria for attributing organizations and individual entrepreneurs to small and medium-sized entrepreneurship entities are presented in Table. one.
The limit values \u200b\u200bof revenue from the sale of goods (works, services) and the book value of assets are established by the Government of the Russian Federation once every five years, taking into account these solid statistical observations For the activities of small and medium-sized businesses. At the moment, the criteria are determined by the Decree of the Government of the Russian Federation of July 22, 2008 No. 556 "On the limit values \u200b\u200bof revenue from the sale of goods (works, services) for each category of small and medium-sized businesses."
The category of a small or medium-sized entrepreneurship is determined in accordance with the greatest condition. For example, if, by the average number of employees, the organization corresponds to an average enterprise, and in size of revenue - small, the category will be established by the number of employees.
The category of a small and medium-sized businesses is changed only if the limit values \u200b\u200bare higher or below the limit values \u200b\u200bof the average number of employees and revenue from the implementation specified in Table. 1, for two calendar years, following one by one.
Newly created organizations or newly registered individual entrepreneurs can be attributed to small or medium-sized entrepreneurship entities in the year of activity on the basis of indicators calculated from the day of state registration.

1. Criteria for attributing to subjects of small and medium businesses

The average number of employees of the enterprise for the calendar year is determined taking into account all its employees, including employees working on civil law agreements or part-time, taking into account actually spent time, representative offices, branches and other separate divisions of the enterprise.
Revenue from the sale of goods (works, services) for the calendar year is determined in the manner prescribed by the Tax Code of the Russian Federation.
The balance sheet value of assets (the residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

Small business - This is entrepreneurial activities carried out by the subjects of the market economy on the criteria established by the laws (indicators) constituting the essence of the concept. The main criterion for attributing the subjects of a market economy to small business entities is primarily the average number of employees occupied during the reporting period in the enterprise. The following criteria for attributing to small businesses are most often applied: the average number of employees employed at the enterprise, the size of the authorized capital, the annual turnover received by the enterprise is usually over the year and the value of assets.

In accordance with the Federal Law of the Russian Federation dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", consumer cooperatives and commercial organizations include consumer cooperatives and commercial organizations (except for the establishment of small and medium-sized businesses state and municipal unitary enterprises), as well as individuals enrolled in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without the formation of a legal entity (hereinafter - individual entrepreneurs), peasant (farmer) farms corresponding to the following conditions:

1. For legal entities - the total share of the 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 authorized (share) capital (share fund) of these legal entities should not exceed 25% (with the exception of the assets of shareholder investment funds and closed mutual investment funds), the share of participation belonging to one or more legal entities, non-small and medium-sized businesses should not exceed 25%;

2. The average number of employees for the previous calendar year should not exceed the following limit values \u200b\u200bof the average number of employees for each category of small and medium-sized entrepreneurship entities:

§ from 101 to 250 people inclusive for medium enterprises;

§ up to 100 people inclusive for small enterprises; Among small enterprises, microenterprises are allocated - up to 15 people;

3. Revenues from the sale of goods (works, services) without taking into account the value added tax or the carrying amount of assets (the residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values \u200b\u200bestablished by the Government of the Russian Federation for each category of small and small and Middle Entrepreneurship.

The average number of employees of the microenterprise and the small enterprise for the calendar year is determined taking into account all its employees, including employees working on civil-legal agreements or part-time, taking into account the actual time, workers of representative offices, films and other separate divisions of these micro enterprises, a small enterprise .

Micro-enterprise is one of the following business entities: an individual entrepreneur; private enterprise; Fisherman peasant farming, and sometimes - a limited liability company. Assigning to other categories of business entities (for example, to medium 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. The procedure for payment and tax rate for microenterprises The main rate for taxation is 9% of the turnover for the 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 business enterprises in the circle of such enterprises include newly created business entities or functioning throughout the year. 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 the balance sheet value of 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. The register of microenterprises Special state bodies responsible for supporting such business entities lead relevant registries in order to account for recipients of this support. At the same time, even if the statistics of microenterprises and speaks of his attribution to a small enterprise, this 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. The advantages of creating microenterprises The newly created microenterprise is the presence of a number of advantages for a successful start. Thanks to the formation of favorable conditions, many entrepreneurs create just such enterprises. One of the advantages for individual entrepreneurs is the reduced tax rate (9%), including: the tax on the income of individuals; payments of state importance for compulsory social insurance; State duty for the entrepreneurial risk, as well as the income tax of enterprises.

As the main conditions for the registration of the microenterprise, it is customary: participants are individuals who simultaneously be members of the Board of LLC (if exactly such a form of organization is chosen during registration of 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 the functioning of such an enterprise: the report to the tax authorities is submitted quarterly, the following is paid; When surrendering the annual report, it is not necessary to subjit the jury of the auditor; There are no obligations to pay advance payments for enterprise income tax; 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, medium or large business) is possible only with the onset of a 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.

Micro-enterprise - this is the form of a valid economic entity, which can be part of individual entrepreneurship, own business, any type of economy (for example, engaged in fishing activities) or belong to a limited liability company.

Definition

Micro-enterprise can be attributed to other levels of economic entities (medium or big business) In the event that all borders adopted by the legislation on one or another significant value were observed.

In other words, we can say that this term It means a small one who brings profit, and the owner of which is obliged to pay all the tax duties: from the income received, on the profit and the rest.

It is worth saying that the current economic system in the Russian Federation consists of large industrial and trading enterprises that have a wide and developed network throughout the country. Also a significant role in the country's economy is played by foreign brand companies that occupy far from the last place in the grid of economic structure.

The magnitude of the monetary turnover of such organizations can be equal to the sum of the budget of some States related to the category of the Third World, and the number of employees can be equal to several hundreds of thousands of people. The production balance of such enterprises is determined by hundreds of thousands in European currency, and goods manufactured by these organizations are transferred by the number of millions of units in one reporting period.

Being among these "Mastodonts" on the economic market, small business, when considering it as a separate economic cell, is a market unit that is not visible on the development schedule of the global economy as a whole. But if several similar enterprises are connected to one working chain, then you can see a small leap of development in the economic sphere.

That is why today the state is trying to do everything possible to develop a small business was less problematic. Certain committees are being created to support small businesses, and also pays great attention to the legal component.

So, as mentioned above, the microenterprise is a certain type of activity that occupies a small business cell. According to law this species Business should not have a revenue calculated for the annual period, and the balance with assets is more than 120 million rubles. The number of working personnel on microenterprises should not exceed 15 people per year.

Requirements and Criteria

In addition, it must be borne in mind that in such a business, all forms of illiquid assets are taken into account, which the state apparatus pays special attention, based on the size and size of the organization.

According to this, any small enterprise with a small number of employees and a small monetary turnover can be equal to microenterprise. But if it over with self-priority and further implementation, it will overcome through any indicator, exceeding it, it will be able to lose the existing status and all benefits that were provided at the state level.

It turns out that in order to become a microenterprise, it is necessary:

• do not exceed the number of 15 employees for the annual period;
• do not exceed the money back in the amount of 120 million rubles;
• common part with participation in charity, state funds, municipalities, etc. In the authorized capital should not be more than 25%.

Today, the state apparatus of the Russian Federation with great responsibility and due attention relates to all legal entities relating to small businesses. A thorough and point check of all indicators and reporting values \u200b\u200bis carried out. Special conditions are also created that need to be constantly carried out in order to obtain or save the existing status of microenterprises. All these actions and events are consistent, are regulated and controlled at the state level, according to the current legislation.

For instance, the number of foreign founders in the organization (this applies to individuals and legal entities) should not exceed 25%. But, if the founders are foreign firms acting at the low-business level, this number can be increased to 49%. At this time, this factor is a thorough check due to the introduced anti-Russian sanctions.

Such companies may also relate to small and to the medium business, provided that the main tasks are characterized by the implementation of intellectual activity into human life. It is worth noting that the exclusive right of such developments and their results are obliged to be in the hands of co-founders of the company.

Basically, when making a microenterprise, its founder receives a significant amount positive momentswhich are the guarantor of the successful start of activity.

The initial stage is that there is always a chance of risk, and no one can guarantee the success of an enterprise on his initial stage - It all depends exclusively from the founder and its "faint." But the state in B. last years The development of small business has become beneficial, so it is trying by everyone possible methods Support at the initial stage and not only.

Dignity

The most positive aspect is the fact of a reduced tax rate in the amount of 9%, which unites:

• tax value with incomes of individuals;
• issuance of money for compulsory medical and pension insurance;
• state fee for risky business situations;
• tax value from the general income of the organization.

The microenterprise is a term that, first of all, is legal. The specific definition of the microenterprise gives the Federal Tax Service of the Russian Federation. And only after the provision of this status, the company based on existing formal reports can be entered into a tax register of small and medium businesses.

It turns out that the company should be present in a similar register and fall under this category of small businesses to get the "microenterprise" status. A huge plus here is that the bureaucracy here is completely excluded.

To find out whether one or another specific firm in the tax register must be entered into the search string on the official website. Unified Registry Subjects of small and medium-sized businesses of the Russian Federation data on their company (name or INN). If the company's data on the site was not found, you should seek help

Inspectorate of the Federal Tax Service where the company was created. Also, when specifying the company details on the official website of the tax service, you can find a link that leads to the page with complete information about company.

Reporting documentation

Recently, the state apparatus has adopted a decree on the permission to provide reporting documentation in the form of a simplified balance sheet for microenterprise. But in advance the fact that such a "light" report can be given only by representatives of small entrepreneurship.

This solution was positively accepted. small organizationsBecause the reporting values \u200b\u200bof organizations for 2017 have small differences from the values \u200b\u200breceived several years earlier. The organization has the right to independently make a decision in what form to provide a report: in full or in a simplified form.

Usually, micro-enterprises choose the second option. A similar type of activity introduces great importance to small business, since even such small businesses are recorded in a general tax registry. It turns out that a similar registry can act as a legal confirmation in controversial situations with microenterprises.

At the legislative level, it is determined that it has the right to receive benefits that relies with the development of small businesses in the Russian Federation. It turns out that, provided that this company was credited to this tax registry, the state must provide the imposed subsidies.

Benefits of microenterprise

Litted to small business benefits of a tax, administrative or legal nature have clear boundaries and are defined in specific legal documentation. Sometimes they may vary by expansion or narrowing the frames of permissions. It depends on the economic and political situation in the country.

Today, preferential subsidies are made in lightweight reporting documents when conducting statistical data on microenterprises. It:

1. specific way to maintain accounting and "light" reporting documents;
2. penalties are changing for a warning if some specific conditions have been completed:

• the organization has violated the rules for the first time;
• material damage, threat of life or health care, as well as damage to ambient, architectural monuments and states in general were not fixed;
• the threat of a state of emergency was not fixed.

Checks of microenterprises

The process of checking organizations related to micro enterprises is very similar to the process of conducting an audit of firms, but still certain differences are observed. Relying on the legislation of the Russian Federation, the past few years, the certification procedure has been replaced by a special evaluation workplace procedure. Micro-enterprises should also hold such events within their structures, but taking into account some benefits. The law states that some types of workers - freelancers and people working at remote work do not need to be required to check the workplace.

It turns out that the employee and the employer have the right to sign a document that will allow the employee to work in remote access Without the organization of the workplace and with a free schedule of work. This will allow microenterprise to exclude the procedure for assessing the workplace under the legislation.

There are cases when this kind of organization no longer belongs to the category "Micro-Enterprise". In this case, the tax registry displays entries that prove the status change. Such documentation reflects the fact of termination or changes in labor cooperation between the employer and its employees. New prisoners employment contracts, as well as records in labor books Discontinued in the registry, according to labor standards.

Labor contract

Today, the legislation of the Russian Federation states that labor contract For microenterprises, it is necessary to submit according to a specific form that is approved. It needs to consider certain legislative aspects that are always considered when entering into of different kind legal documents.

But it is worth noting that if the number of employees in the enterprise exceeds ten people, then such a form will be unrealistic, because it is impossible to affect so many working problems for each employee separately. For the number of employees, more than ten people are more convenient and easier to use local acts.

The new federal law adopted in the fall of 2016 was able to make sufficient number adjustments for each type of business, the main of which is the use of penalties against enterprises where the delay is observed wages for staff. In addition, the law suggests that all prisoners for the provision of services will be to enforce both labor agreements.

Micro-enterprises who conclude standard contracts with employees will have to change their policies when concluding contracts in the root, otherwise they will be punished with administrative fines. True, it is allowed in the Typical Treaty to celebrate some features relating to various types of work, characteristics test period and other working conditions of the employee.

We will tell you how the criteria of a small enterprise from August 1, 2016. The table posted in the article will show which companies will continue to use small business benefits

What criteria of a small enterprise in 2016

Small enterprises may be commercial organizations, IP, consumer cooperatives and farms (Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ).

Is one or another business entity under the definition of "small business" in 2016, determined by several parameters.

Revenue from the sale of goods, works, services(excluding VAT). The microenterprises are no more than 120 million rubles, and in small enterprises within 800 million rubles. (Resolution of the Government of the Russian Federation of July 13, 2015 No. 702).

The average number of employees. Micro-enterprises are no more than 15 people., Small enterprises are 100 people (paragraph 2 of Part 1 of Art. 4 of Law No. 209-FZ).

Share in the founders in the authorized capital.The share of organizations that do not belong to small and medium businesses are not more than 49 percent, the share of the state, public and religious organizations and funds is no more than 25 percent. This is paragraph 1 of Part 1 of Article 4 of Law No. 209-FZ.

The restriction in the size of participation in the authorized capital does not apply:

1. On companies that implement the results of intellectual activity (programs for computer, invention, know-how, etc.). Conditions two:

• the founders are universities and scientific institutions that relate to budgetary or autonomous;
• founders own exceptional rights to the results of intellectual activity.

2. Companies whose founders are in the government list of organizations providing state support of innovation activities.

3. Residents "Skolkovo".

The criteria of a small enterprise from August 1, 2016 (table) clearly demonstrates the differences between micro and small enterprises.

The criteria of a small enterprise ceased to fit: consequences

Suppose the company found that it ceased to comply with the criteria for a small enterprise in 2016 on the revenue and number of personnel. This does not yet mean that the benefits of small enterprises are no longer laid. The status of a small enterprise will lose only if the limit values \u200b\u200bfor revenue and the number of personnel will exceed the normative three years in a row. This is stated in part 4 of Article 4 of Law No. 209-FZ.

How to change the criteria of a small enterprise from August 1, 2016

The criteria of a small enterprise from August 1, 2016 (table below) will not significantly change. Otherwise, only income limit will be considered.

See yourself. From January 1 to July 31, 2016, small businesses determine the revenue from the sale of goods (works, services). From August 1, 2016, it will have to look at revenues for all activities, and count the rules to take from the Tax Code of the Russian Federation. Such an order is established in the Resolution of the Government of Russia of April 4, 2016 No. 265.

Criteria of a small enterprise from August 1, 2016 (Table)

* The limit value of the share of founders in the authorized capital for micro enterprises and small enterprises is the same: 25 percent - the share of the state, public and religious organizations, 49 percent - for other organizations that do not relate to small.