Laws on small businesses in the Russian Federation. What's new in the Law on Support for Small and Medium Entrepreneurship

Over the years, the interests of small companies and entrepreneurs various spheres Activities defended the law on state support for small entrepreneurship. This regulatory act guaranteed small firms of preferential conditions for lending, insurance, preservation of order and conditions of taxation, as well as a number of simplified procedures in business activities. However, since the adoption of this law, much has changed, and its individual norms are outdated and declared invalid. In order not to leave the subjects of small businesses without state support, the legislator did not amend the amendments and additions to the current law, but developed a new one - the law on the development of small and medium-sized businesses, which comes into force from 01.01.2008. The name of the document suggests that the state intends to take care not only about small enterprises and entrepreneurs, but also on the development of medium-sized businesses.

So, on July 24, 2007, a new law was adopted "On the development of small and medium-sized businesses in the Russian Federation" N 209-FZ (hereinafter - the law N 209-FZ), which will come into force on January 1, 2008 and will replace the acting in Currently, the Federal Law of June 14, 1995 N 88-FZ "On State Support for Small Entrepreneurship in the Russian Federation" (hereinafter - the law N 88-ФЗ).

The law N 88-ФЗ is actually not applied in practice, since the preferential tax regimes provided for in it have been raised with the adoption of the Tax Code of the Russian Federation and the Federal Law of July 31, 1998. N 148-FZ "On a single tax on imputed income for certain types of activities." In addition, it was not adopted by relevant subtitle acts that ensure the real execution and application of this law.

Law N 209-FZ introduces the concept of medium-sized businesses, widely used in world practice. Innovative, compared with the previous law, is also the possibility of attributing to the subjects of small and medium-sized businesses of consumer cooperatives, which are known to be non-profit organizations.

Subjects of small and medium-sized businesses include legal entities and individual entrepreneurs, complying with the criteria established by law N 209-FZ:

1. The composition of assets.

In the authorized or share capital of either a shareholder of small and medium-sized businesses - legal entities, the share of the Russian Federation, the subjects of the Russian Federation, municipalities, foreign citizens and legal entities, public and religious organizationsCharitable and other funds should not exceed twenty-five percent (with the exception of assets of shareholder investment funds and closed mutual investment funds). The share of the participation of other legal entities (not subjects of small and medium-sized businesses) in the capital of small or medium enterprises should also not exceed twenty-five percent. Similar requirements for the authorized capital of a small enterprise are established and currently currently in force by law N 88-FZ.

2. Middle numbers workers. This indicator should not exceed:

a) from one hundred and two hundred and fifty people inclusive for medium enterprises;

b) up to one hundred people inclusive for small enterprises; Among small enterprises are allocated microenterprises with an average number of workers to fifteen people.

The current law N 88-FZ establishes a different extremely permissible number of employees for various fields of activity. There is no such division in the new law.

3. Revenue from the sale of goods (works, services) without taking into account value added tax or the carrying amount of assets (the residual value of fixed assets and intangible assets) for the previous calendar year.

This indicator should not exceed the limit values \u200b\u200bestablished by the Government of the Russian Federation for each category of small and medium-sized businesses.

The specified criterion is new compared to the previous law. From January 1, 2010, the Government of the Russian Federation will begin to establish it with periodicity once every five years, taking into account the "solid data statistical observations For small and medium-sized activities. "

The category of a small or medium-sized businesses is determined in accordance with the greatest condition - the number of employees or the size of revenue from the sale of goods, works or services. The category of a small or medium-sized entrepreneurship subject changes only if the number of employees or the size of the revenue is kept above or below the limit values \u200b\u200bfor two calendar years, following one after another (paragraph 3, 4 of Art. 4 of the Law N 209-FZ) .

Features of the regulatory and legal regulation of the development of small and medium-sized businesses

Art. 7 of the Law N 209-FZ. The state provides for many measures for regulatory regulation of the development of small and medium-sized businesses:

Special tax regimes, simplified tax accounting rules, simplified forms of tax declarations on individual taxes and fees for small enterprises;

Simplified accounting system for small enterprises carrying out certain types of activities;

Simplified procedure for drawing up small and medium-sized statistical reporting entities;

The preferential procedure for calculations for the state and municipal property privatized by the subjects of small and medium-sized businesses;

Features of the participation of small businesses as suppliers (executors, contractors) in order to place orders for the supply of goods, work, the provision of services for state and municipal needs;

Measures to ensure the rights and legitimate interests of small and medium-sized businesses in the implementation of state control (supervision);

Measures to ensure the financial support of small and medium-sized entrepreneurship subjects;

Measures to develop infrastructure to support small and medium-sized businesses;

Other aimed at ensuring the implementation of the goals and principles of the federal law measures.

Articles 9, 10, 21-25 of the Law N 209-FZ contain a detailed list of information, consulting and other types of support for small and medium-sized businesses. Measures to support small and medium-sized businesses provided for by law, in particular, include:

Accommodation in public information about federal and regional entrepreneurship support programs, on organizations that form the infrastructure for supporting small and medium-sized businesses;

Creation of organizations providing consulting support to small business entities;

Support in the field of training and retraining of personnel;

Support in the field of innovation and industrial production;

Support in the field of foreign economic activity;

Support in the field of handicraft activities;

Support for organizations engaged in agricultural activities.

Separately, it should be said about the measures of property and financial support.

Restors of recipients "help"

The federal executive bodies, the executive authorities of the constituent entities of the Russian Federation, local governments, supporting small and medium-sized businesses, conduct registers of small and medium-sized entrepreneurship entities - recipients of such support. Registry contains information, in particular, about the form, form and size of the support provided, its provision, as well as the violation of the procedure and conditions for the provision of support, including the non-targeted use of support tools. The procedure for maintaining registries is established by the Government of the Russian Federation (paragraph. 1, 2, 4 Article 8 of the Law N 209-FZ).

The information contained in the registers of small and medium-sized businesses - support recipients is open to familiarizing individuals and legal entities. Information on the subjects of small and medium-sized businesses and support provided by them is excluded from the registers after the expiry of three years from the date of the end of the provision of support (p. 5, 6, Article 8 of the Law N 209-FZ).

The current Law N 88-FZ provides for the need for a legal entity as a subject of small business and only after receiving the relevant evidence - the possibility of using privileges and benefits established for small entrepreneurship. For individual entrepreneurs Such registration is not required. In accordance with the new Preliminary Law, registration is excluded, the criteria for the conformity of small or medium-sized businesses will be checked every time when applying or using specific support measures.

Who will remain without support

Support, in accordance with the law, cannot be subject to small and medium-sized businesses, which are credit institutions, insurance organizations (with the exception of consumer cooperatives), investment funds, non-state pension funds, professional market participants valuable papers, pawnshops, participants of products on the division of products, entrepreneurs in the field of gambling business, as well as non-residents of the Russian Federation (paragraph 3 of Art. 14 of the Law N 209-FZ).

Subjects of small and medium-sized businesses carrying out the production and sale of excisable goods, as well as the production and implementation of minerals, with the exception of common minerals, can also be provided with financial support (paragraph 4 of Article 14 of the Law N 209-FZ).

Entrepreneurial activity in the Russian Federation is developed and therefore implementing something new enough. For the successful development of business, entrepreneurs attract investors in their activities. Thanks to investments from any business, there is a chance to win in the competitive struggle in the markets of the Russian Federation.

According to the legislation of the Russian Federation, an entrepreneur may be a legal or an individual (individual entrepreneur). To resolve relations that arise in the process of conducting business activities, Law No. 209 "On the Development of Small and Medium Entrepreneurship" was created, which will be discussed below.

Description FZ-209 "On the Development of Small and Medium Entrepreneurship"

Federal Law No. 209 "On the Development of Small and Middle Entrepreneurship in the Russian Federation" was adopted by the State Duma on July 6, 2007, and approved after 5 days of the same year. Last changes were made on July 26, 2017. The law contains one chapter and 27 articles.

FZ №209 was created to regulate relations between:

• Physical I. legal entities;
• Gos. authorities of the Russian Federation;
• Gos. the authorities of the constituent entities of the Russian Federation;
• Local governments working on the development of medium and small businesses.

Article 3 of this FZ about enterprises and entrepreneurial activities are listed in detail by the following concepts:

• Subjects of small and medium businesses;
• Subject support infrastructure;
• Forms and types of support.

In the Federal Law No. 209 there are articles on the basis of which the collection of statistical data on the activities of subjects of secondary and small enterprises are carried out. The collected statistics are sorted by monthly and quarterly reports. If small business is not yet developed, but continues to work, then the leaders of the organization must provide data from statistical data into the Bureau every 12 months. Sometimes selective statistical observations on business activities by decision of the Government of the Russian Federation.

Download Law on Private Entrepreneurship of the Russian Federation

For the development of business activities in the Russian Federation, a separate state policy is applied, which is implemented by local authorities. It is aimed at achieving the goals and principles established by Federal Law No. 209.

Public Policy Objectives:

• Formation of a competitive environment in the Russian economy;
• Security favorable conditions to conduct activities of small and medium-sized businesses;
• Ensuring competitiveness;
• Assisting entities of business activities in the field of promotion of goods and services;
• An increase in the number of subjects of medium and small entrepreneurship;
• An increase in the share of taxes paid by entities of entrepreneurship.

Public Policy Principles:

• Separation of responsibilities between the state. authorities when assisting medium and small businesses;
• Responsibility of federal state bodies. Power for the right business. Creature required conditions for economic Development entities of entrepreneurship.

To download a federal law with changes and additions, go to.

Changes in the Law on Entrepreneurship Development

Recent changes to the federal law were made on July 26, 2017. We are talking O 4 of the article of Law No. 209.

P 2 Articles 4

P 2 speaks of the number of employees in small enterprises. In such an organization, up to 100 employees can work. The guide of microenterprises can arrange up to 15 people. The number of employees in secondary enterprises should not exceed 200 people.

P 2.1 Articles 4

P 2.1 Articles of the Federal Law "On the Development of Small and Medium Entrepreneurship in the Russian Federation" says that the deputies of the State Duma can independently establish the limit threshold of the number of employees in the enterprise.

H 3 articles 4

This part describes the rules for which the category of the subject of the Middle and Small Entrepreneurship is determined. If a physical or legal person (citizen as an individual entrepreneur) during the previous year was not employed by other citizens of the Russian Federation on labor activityThe category is determined based on the amount of profit for the previous year. Other categories of subjects are determined depending on the number of employees in the enterprise.

The category of entrepreneurial entity can be changed if changes have been made in the sorting indicators. If an individual entrepreneur is again registered in the state register, the subject of the subject remains the same.

All FZ about business activities in the Russian Federation

Under federal laws are subject to legislative acts that contain norms and rights regulating relations arising between entrepreneurs or directly with their participation in business activities.

List of federal laws regulating business activities:

• - describes the state of the market in the territory of the Russian Fedrance;
• - describes the legal status of entrepreneurial activities;
• - describes legislative provisions that regulate certain types of entrepreneurship;
• - contains right order Maintaining business activities.

Despite the considerable amount of federal laws, none of the legislation contains the principles of interaction between the state and business. In the articles of the Civil Code of the Russian Federation, an indication of the fact that the state cannot interfere with the private business of entrepreneurship without any reason.

But if the law contains the principles of interaction between the state and entrepreneurship, there was no contradictions between several FZ.

To download changes and additions to this Federal Law No. 209 "On the Development of Small and Medium Entrepreneurship in the Russian Federation", go to .

A new Federal Law of July 24, 2007 No. 209-FZ on the development of small and medium businesses was adopted. It identifies the criteria for attributing to subjects of small and medium-sized businesses, as well as the main objectives and principles of state policy on the development of these enterprises. The material on the provisions of the new law was prepared by L.P. Fomicheva, an auditor, a member of the Chamber of Tax Consultants of the Russian Federation.

Note:

Note:
* We wrote about it.

At the end of July, the President signed a federal law of 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" (hereinafter referred to as Law No. 209-FZ).

Former Federal Law of June 14, 1995 No. 88-FZ "On State Support for Small Entrepreneurship in the Russian Federation" (hereinafter referred to as Law No. 88-FZ) was adopted in 1995 and established certain benefits and privileges. For example, if changes in tax legislation were disadvantageous for a small business entity, he could pay taxes under the law during the first four years of his activity, which acted at the time of creation *. Such a moratorium for many years has saved a small business from elevated ENVD rates, introducing VAT for private entrepreneurs and other difficulties. The legislators and fiscal bodies tried to ignore the reservation of the law, but the Constitutional Court of the Russian Federation repeatedly indicated the obligation to use it.

Note:
* Arbitration practice for this reason, see.

Law No. 88-FZ also provided for the right of small enterprises to accelerated depreciation: they could apply double norms, and also additionally write off as depreciation deductions up to 50 percent of the initial value of fixed assets. Most of these benefits were canceled since 2005, but the granted moratorium continues to act. For example, if the company was registered on December 30, 2005, it can use the tax legislation currently operating at that time almost until the end of 2009 (although it will have to defend this right).

Note:
* We wrote about it.

New law Determines how small and medium businesses can count on which support.

Small and medium enterprises: criteria

Article 3 and 4 of Law No. 209-FZ identifies the concept of small and medium-sized businesses. These include consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises), as well as individualsAs submitted to the Unified State Register of Individual Entrepreneurs and carrying out entrepreneurial activities without the formation of a legal entity, the peasant (farmer) farms corresponding to certain criteria.

First criterion - The composition of the founders of legal entities. To be considered a small or secondary enterprise, the share of state ownership, foreign founders or public organizations in the authorized capital should not exceed 25 percent (with the exception of investment fund assets). Not more than a quarter of shares (shares) can belong to other legalities that are not small enterprises. A similar condition was kept in Law No. 88-FZ.

Second criterion - 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. The average is the firm with a number of operating from 101 to 250 people. The average number of employees for the calendar year is determined taking into account all its 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.

Third criterion - revenue from the sale of goods, works, services and (or) the carrying amount of assets for the preceding calendar year. Revenue is determined in the manner prescribed by the Tax Code of the Russian Federation - excluding VAT. The carrying amount of assets is determined in accordance with the legislation of the Russian Federation on accounting.

The limit values \u200b\u200bof these quantities will define the Government of the Russian Federation every five years on the basis of these solid statistical observations of small and medium-sized businesses.

Statistical authorities have the right to conduct selective observation by monthly or quarterly research (for microenterprises - once a year).

Principles of support for small and medium businesses

Article 6 of Law No. 209-FZ identifies the main objectives and principles of state policy on the development of small and medium-sized enterprises.

Among the basic principles: ensuring equal access of subjects to participation in support programs, delimitation of powers of various levels of government, the participation of small and medium-sized businesses in the formation and implementation of state policies in the field of small and medium-sized businesses, examination of bills.

Among the main goals and principles of state policy in this area in Article 7 are called: the introduction of special tax regimes, simplifying the rules for the conduct of tax, accounting and statistical reporting, forms of tax declarations on individual taxes and fees, establishing a preferential procedure for the privatization of state and municipal property, Special forms of participation in the procedures for placing orders for the supply of goods and the implementation of services for state and municipal needs.

Support is subject to those subjects that are included in the registers of small and medium-sized businesses - recipients of such support (Art. 8 of Law No. 209-FZ). The procedure for its conduct is established by the Government of the Russian Federation.

Specific benefits in Law No. 209-FZ are not named. They will be laid in development programs, which on the basis of this law will take the authorities of all levels. Support forms: financial, property, information, consulting, support in the field of preparation, retraining and advanced training and training and other types of their species are named in individual articles of the law.

Article 14 of Law No. 209-FZ establishes a declarative procedure for the appeal of subjects for providing support for fields, as well as openness of support procedures. However, it cannot be rendered to small and medium-sized businesses, which are credit or insurance organizations (with the exception of consumer cooperatives), investment and non-state pension funds, professional participants in the securities market, pawnshops, participants of the Production Sharing Agreement, Persons carrying out entrepreneurial activities in the sphere of gambling business, non-residents on currency legislation (except for the cases provided for by international treaties of the Russian Federation).

Article 17 of Law No. 209-FZ provides that financial support for small and medium-sized businesses and organizations generating support infrastructure is carried out at the expense of relevant budgets by providing subsidies, budget investments, state and municipal guarantees for these organizations.

Financial support does not turn out to be: carrying out the production and sale of excisable goods, as well as the extraction and implementation of minerals.

Property support is provided (Art. 18 of Law No. 209-FZ), which can be expressed in the form of transfer to possession and (or) to use state or municipal property, including land, buildings, buildings, structures, non-residential premises, equipment, machinery, mechanisms, installations, vehicle, inventory, tools, on compensated and free or on preferential terms. Property should be used on intended purpose and cannot be reordered or entered into the authorized capital of other enterprises.

In addition, the law names information, consulting and personnel support. It is assumed to allocate preferential subsidies, loans, property, creating information infrastructure and consulting centers, etc.

Transitional provisions of the Law on Support for Small and Medium Business

Law No. 209-FZ comes into force on January 1, 2008, with the exception of provisions relating to the powers of the Government of the Russian Federation to establish the limit values \u200b\u200bof the revenue and the book value of assets, as well as carrying out continuous statistical observations of their activities. These provisions come into force on January 1, 2010.

Since January 1, 2008, small businesses operating under the old law, and not meeting the conditions for attributing to small business entities established by the new Law No. 209-FZ, retain the right to previously rendered support in accordance with federal and regional development programs for small and medium Entrepreneurship for six months, i.e. until the end of June 2008.

In each city of the Russian Federation, small and medium-sized businesses are an integral part of the economy. Support for such subjects is carried out by implementing different programs To attract funds to development. This process is controlled by Federal Law 209-FZ in the Russian Federation.

The current FZ-209 controls the relationship between individuals, legal entities, government bodies, local government in the field of development and modernization of entrepreneurship. The legislation describes the concepts of small and medium-line entities of entrepreneurship, it is described about the ways of supporting the infrastructure belonging to them, as well as on methods of such support.

July 6, 2007 a law was adopted State Duma, and approved by the Federation Council after 5 days. Recent changes in the law were made on July 3, 2016.

Recent changes made to 209-FZ "On the Development of Small and Medium Entrepreneurship" in the Russian Federation

The latest changes to the Law "On Entrepreneurship" were made on July 3, 2016. From the amendments in the latest edition of the FZ-209 it should be noted that under small and middle business now is understood:

• Economic partnerships;
• Societies;
• Cooperatives created for production;
• Agricultural consumer communities;
• Individual entrepreneurs and farms.

To seek support, it is necessary to comply with the conditions of small or medium-sized entrepreneurship in the FZ-209. They must fulfill the functions of public policy and develop an entrepreneurial scope of activities, including medium and small business. In addition to general changes in the law, we propose to explore the articles that have been amended:

Article 4 209 FZ

The law describes the categories of small and medium-sized businesses. They were stated in general changes. If they work under such name, must represent the following conditions According to FZ-209:

• The total share of participation should not be above 25% for municipal, public and religious organizations. If this is a limited liability company, the share of one participant should not exceed 49%;
• Must have shares joint Stock Company in the innovation economic sphere;
• Organizations and individual entrepreneurs should receive the status of a project participant, etc.;

Changes have undergone the following articles:

Part 1 of Article 4, subparagraph "E"

It defines the concept of "shareholders". Under this term can be the Russian Federation, its subjects, religious and public organizations, various charitable funds that can own assets in the amount of up to 25 percent of the joint-stock company. Foreign entrepreneurs and organizations that do not own the subjects of the Russian Federation may have no more than 49% of the shares of the joint-stock company in accordance with FZ-209.

ST 4.1 Part 6

The law describes changes in rules unified Registry Subjects of small and medium-sized businesses. Document FZ-209 is provided every year no later than July 5. Additionally includes a certain list of regulatory legal acts. The list is formed on the basis of the data presented as of July 1 of the current calendar year.

ST 4.1 Part 7

The words "from the specified part 6" were replaced on "indicated in parts 6, 6.1 of this article".

Article 25.1 Part 4 p. 12.2 - 12.3

It was supplemented by the above items in the law. Their essence is that small and medium-sized businesses may contact the federal executive bodies, unless regional guarantees of companies are complied with Article 15.2 of the current FZ.

Clause 12.3 in FZ-209 suggests that small and medium-sized entrepreneurship entities must conduct a single registry.

To learn O. full list Changes in the law, download the document in the last edition of the software.