New criteria for small and medium businesses. Development of small and medium-sized businesses in the Russian Federation

Small business in Russia enjoys special, intended only for him, benefits. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small business entities” mean and who belongs to them in 2019?

A small business entity is a Russian commercial organization or an individual entrepreneur who is aimed at making a profit. Also included in this category are:

peasant (farm) farms;
production and agricultural cooperatives;
business partnerships.

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

Who belongs to SMEs

The criteria for classifying small businesses in 2019 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized business (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defines the law of July 24, 2007 N 209-FZ in article 4. Let's consider these criteria, taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, large quantity enterprises and individual entrepreneurs can be classified as small businesses.

The maximum allowable amount of annual revenue without VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations that are not subjects of small and medium-sized businesses has increased - from 25% to 49%.

But the allowable average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for a small enterprise.

For individual entrepreneurs, the same criteria for dividing into business categories apply: by annual revenue and number of employees. If an individual entrepreneur has no employees, then his SME category is determined only by the amount of revenue. And all entrepreneurs working only on the patent system of taxation are classified as micro-enterprises.

The period during which a businessman continues to be considered an SME has been extended, even if he has exceeded the allowable limit on the number of employees or the revenue received. Until 2016 it was two years, and now it is three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation where the status of a small enterprise is lost due to the achievement of the previously existing limit of 400 million rubles, because it is lower than the current one? The Ministry of Economic Development believes that after the act of the Government of the Russian Federation dated July 13, 2015 No. 702 comes into force, such an enterprise can return the status of a small one if the annual revenue does not exceed 800 million rubles.

State Register of SMEs

Effective from mid 2016 Single register small and medium business entities. A list is posted on the portal of the Federal Tax Service, which includes all subjects of small and medium-sized businesses of the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, EGRIP and tax reporting.

The following mandatory information is publicly available:

the name of the legal entity or full name IP;
TIN of the taxpayer and his location (residence);
the category to which small and medium-sized businesses (micro, small or medium enterprises) belong;
information about activity codes according to OKVED;
an indication of the presence of a license, if the type of activity of a businessman is licensed.

In addition, according to the application of a businessman belonging to small and medium-sized businesses, additional information can be entered in the register:

about the manufactured products and their compliance with the criteria of innovative or high-tech;
on the inclusion of an SME entity in partnership programs with government customers;
on the existence of contracts concluded as a participant in public procurement;
complete contact information.

To transfer this data to the Unified Register, you need to log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small businesses are no longer required to confirm with documents that they correspond to this status in order to participate in state support programs. Previously, this required the submission of annual accounting and tax reporting, a statement of financial results, information on average headcount workers.

You can check the information related to small and medium-sized businesses, and their reliability, by making a request for information on the TIN or name in the Register. If you find that there is no data about you or they are unreliable, then you must send a request to the Registry operator to verify the information.

What gives the status of a small business entity

As we have already said, the state creates special favorable conditions for entrepreneurial activity for micro and small businesses, pursuing the following financial and social goals:

ensure a way out of the shadow and self-employment of persons providing services to the population, employed small scale production working as a freelancer;
create new jobs and reduce social tension in society through the growth of the population's well-being;
reduce budget spending on unemployment benefits, health insurance and pensions for officially unemployed persons;
develop new activities, especially in the field of innovative industries that do not require significant costs.

The easiest way to achieve these goals is to make the state registration procedure simple and quick, reduce administrative pressure on businesses, and reduce the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a good effect on the activities of start-up entrepreneurs.

The main list of preferences for small businesses looks like this:

tax incentives. Special taxation regimes (STS, UTII, ESHN, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to additionally reduce taxes on UTII (from 15% to 7.5%) and on the STS Income (from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for more than a year. In addition, from 2015 to 2020 individual entrepreneurs, for the first time registered after the entry into force of the regional law on, have the right not to pay tax at all under the PSN and STS regimes for two years.
Financial perks. This is direct financial state support in the form of grants and gratuitous ones, issued within the framework of the all-Russian program, which is valid until 2020. Funding can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
administrative benefits. This refers to such concessions as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent employment contracts. When participating in public procurement, there is a special quota for small businesses - at least 15% of the total annual volume of purchases by state and municipal institutions are required to be made from them. When obtaining loans, government guarantors act as guarantors for small businesses.

In the summer of 2015, many changes were made to the legislative acts for entrepreneurs. The Law on the Support of Small and Medium Enterprises has undergone the greatest adjustment.

What has changed in June 2015?

On June 29, 2015, amendments were made to the Law on Support for Small and Medium Enterprises, according to which the threshold for the participation of foreign companies and individuals in the authorized capital of business entities is increased. If earlier their share could not exceed 25%, now this figure has increased to 49%. This means that legal entities in the Russian Federation can attract more foreign investors to develop their own business.

These restrictions do not apply to enterprises engaged in the practical implementation of technologies, inventions, software developments, as well as to legal entities supporting the activities of the Skolkovo Innovation Center.

For companies participating in Skolkovo research projects and having a share in the investment partnership, the transition to the category of business entities provides a number of advantages:

Simplified rules for tax reporting.
The requirements for maintaining accounting records are being relaxed.
Certain benefits are introduced during the privatization of state or municipal property.
It becomes possible to supply goods or perform work for the needs of the state or subjects of the Russian Federation.
Special measures are in place to ensure and satisfy interests and rights guaranteed by law.
Additional financial incentives.

In addition, it has changed maximum size revenue for attribution to the category of entities, and in 2015 for micro-enterprises it is 120,000,000 rubles, for small enterprises - 800,000,000 rubles, and for medium-sized enterprises - 2,000,000,000 rubles. for the previous year (“Government Decree No. 702 of July 13, 2015”).

For comparison: the previous Decree No. 101 of February 9, 2013 established for micro-enterprises - 60,000,000 rubles, for small - 400,000,000 rubles, and for medium - 1,000,000,000. The maximum amount of revenue is considered and adjusted by the Government once a 5 years, but the global increase in the amount occurred precisely in 2015.

The most important news was the publication of Decree of the President of the Russian Federation No. 287, according to which the Government's proposal was adopted to create a Federal Corporation for the Development of Small and Medium Enterprises by renaming the Credit Guarantee Agency. The main purpose of establishing the Corporation is all kinds of interaction with enterprises. Other functions have also been identified:

Providing assistance to Russian business representatives.
Attracting investments for the dynamic development of domestic entrepreneurship, including from foreign companies.
Versatile promotion of the development of investment projects that are directed to the capital of organizations (subjects).
Information interaction with subjects and authorities, the municipality and other bodies that promote business development.
Development and improvement of methods to support entrepreneurs.
Appeal to the antimonopoly service authorities in case of non-placement of data on procurement in the unified information system by the customer, or in case of violation of the terms of placement, as well as in case of illegal requirements of the customer to the documents provided by the procurement participants.
Appealing in the judiciary of illegal actions taken by customers against subjects.
Monitoring compliance of procurement plans with legislative norms.
Provision of property support in the form of registration of ownership real estate subjects.
Control over the provision of assistance to entrepreneurs by federal, subject and municipal authorities.
Analysis of annual procurement reports.

The Corporation will be headed CEO, as well as the Management Board and the Board of Directors. To contact this organization, entrepreneurs will be able to visit the Multifunctional Center, or order the required service through the Unified Portal of State Services. It is also planned to open branches, departments for consultations and representative offices - they must interact with business entities on their territory.

Moratorium on inspections of small businesses

On July 1, 2015, the State Duma approved Draft Federal Law No. 814738-6 “On Amendments to the Federal Law “On the Protection of the Rights of Legal Entities…”, which comes into force on January 1, 2016. According to him, until December 31, 2018, IP and legal entities. persons are exempted from scheduled inspections. However, this does not apply to organizations working in the field of environmental, fire or state security - they will be checked in the same way.

Also, "supervisory holidays" will not apply in a number of other cases:

If an LLC or individual entrepreneur within three recent years grossly violated the law and administrative sanctions were imposed on them; a decision was made to suspend their activities or their licenses were revoked.
If the date of scheduled inspections was set earlier than the date of entry into force of the Law.

Constant support from the State and the introduction of certain benefits for entrepreneurs gives an incentive to develop business at an accelerated pace, and this directly affects the country's economy as a whole.

IN Lately small and medium-sized businesses in our country are given quite a lot of attention. and related to these business categories can enjoy some benefits, including:

the possibility of using special tax regimes, reduced tax rates and other tax benefits;
the right to apply simplified procedures and forms of accounting and static reporting;
the opportunity to participate in state support projects for small businesses and receive subsidies from the state budget.

Recently, the fact of classifying an entity as a small business has become of great importance in the field of public procurement: such participants in announced requests for proposals, other things being equal, are given priority over competitors. Some competitions are initially held with the condition that only small / medium-sized businesses can apply for participation in them, while their status must be confirmed.

How to determine which category of entrepreneurs you belong to? The criteria for classifying an individual entrepreneur or legal entity as one of the categories are specified in Federal Law No. 209-FZ of July 24, 2007, aimed at developing small forms of entrepreneurship in the country.

In 2015, the revenue criterion was doubled, and in 2016, another change was made to the law, which came into effect in August. Now, instead of sales proceeds, all income from entrepreneurial activity should be taken.

Important! Income from entrepreneurial activity is calculated according to the rules of the Tax Code of the Russian Federation. That is, you simply take its value from the declaration for / UTII / income tax, depending on the regime.

Combine the criteria into one table:

Criteria	Content	Criteria value
Capital structure (only for legal entities)	Total share of participation in the authorized capital: Russian Federation, subjects of the Russian Federation, municipalities, public and religious organizations, charities and foundations	No more than 25%
Capital structure (only for legal entities)	Share in the authorized capital of foreign legal entities, the total share of participation owned by one or more legal entities that are not small / medium-sized businesses	No more than 49%
Amount of workers	Average number of employees for the previous calendar year	Up to 15 - micro-enterprises; From 16 to 100 - small business; From 101 to 250 - medium business
Business income	Income from entrepreneurial activity, calculated in accordance with the Tax Code of the Russian Federation	Up to 120 million rubles. – micro-enterprises; Up to 800 million rubles - small business; Up to 2 billion rubles. – medium business

Legal entities use all three criteria, individual entrepreneurs use only two: the number of employees and the amount of income.

The number must take into account all employees, including those who work under the GPA, in combination of positions. Employees of branches / representative offices / separate divisions of legal entities should also be counted.

The limit value of income was changed back in July 2015, the Government of the Russian Federation doubled the previous limits: previously they were 60, 400 and 1,000 million rubles, respectively.

Separately, we note that in order to obtain the status of a small business, an individual entrepreneur or legal entity must meet the specified criteria for three years (this period has also been extended last Decree Government of the Russian Federation, previously it was two years). A similar situation develops with the loss of the status of a small enterprise and the transition to the category of the next business category. That is, if you are now a small business, then even if you exceed the limit in terms of number or revenue next year, you will still be a small business. To move to a medium-sized business group, the limits must be violated for three years.

Due to recent changes, now you do not need to confirm the status of a small business - it is automatically assigned based on the data of your tax returns. In this case, income from the declaration for the previous year is taken for analysis.

From latest news It should also be noted that since August 2016, the Federal Tax Service has been forming a register of small businesses, where it enters everyone who belongs to it. This will again simplify the work for small businesses, since they will not have to provide additional documents to receive the benefits they are entitled to: the presence of a company in the register already confirms its belonging to a small business.

The register is available on the website Nalog.ru.

Here you can use the "Registry Search" service to view data on yourself or your counterparties. To do this, in the search field you need to enter the TIN or OGRN or OGRNIP or the name of the legal entity or full name of the individual entrepreneur.

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