home Interpreter Goals, objectives, directions and methods of state regulation of small and medium-sized businesses. Improving state regulation of small and medium-sized businesses Features of regulation of small-medium businesses in the Russian Federation

Goals, objectives, directions and methods of state regulation of small and medium-sized businesses. Improving state regulation of small and medium-sized businesses Features of regulation of small-medium businesses in the Russian Federation

The normative legal regulation of the development of small and medium-sized businesses in the Russian Federation is based on the Constitution of the Russian Federation and is carried out by the Federal Law of July 24, 2007 No. 209-FZ (as amended on June 29, 2015) "On the development of small and medium-sized businesses in the Russian Federation", other federal laws adopted in accordance with them by other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of local governments. Volgin V.V. Individual Entrepreneur: A Practical Guide. - M., 2008. - p.497

An analysis of the subject of regulation and the content of Federal Law No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" allows us to conclude that special legal acts on small and medium-sized businesses should be attributed to the scope of administrative legislation, which, according to Art. 72 of the Constitution of the Russian Federation refers to the subjects of joint jurisdiction of the Russian Federation and its subjects. Consequently, the issues of development of small and medium-sized businesses are designed to regulate both federal and regional legislation. Taking into account this circumstance, the following are among the regulatory legal acts regulating the development of small and medium-sized businesses.

· The Constitution of the Russian Federation, which establishes the general principles of legal regulation of entrepreneurial activity, establishes a minimum guarantee of the rights and interests of participants in business legal relations, which cannot be limited, and fixes the jurisdiction of the Russian Federation and the constituent entities of the Russian Federation.
· Federal Law No. 209-FZ "On the Development of Small and Medium Enterprises in the Russian Federation" and other federal laws. The legal basis for the activities of small and medium-sized businesses is largely determined by the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation, etc.

In addition to codified acts, a significant number of other federal laws have been issued that regulate entrepreneurial activity:

Federal laws establishing state requirements for the organization and implementation of entrepreneurial activities:
- Federal Law of August 8, 2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" - regulates relations arising in connection with the state registration of legal entities during their creation, reorganization and liquidation, when amending their constituent documents, state registration of individuals as individual entrepreneurs and state registration upon termination of activities by individuals as individual entrepreneurs, as well as in connection with the maintenance of state registers of the unified state register of legal entities and the unified state register of individual entrepreneurs;
- Federal Law of August 8, 2001 N 128-FZ "On Licensing Certain Types of Activities" - regulates relations arising between federal executive authorities, executive authorities of the constituent entities of the Russian Federation, legal entities and individual entrepreneurs in connection with the licensing of certain types of activities;
- Federal Law of December 27, 2002 N 184-FZ "On Technical Regulation" - regulates relations arising from: the development, adoption, application and implementation of mandatory requirements for products, including buildings and structures (hereinafter referred to as products), or products and the processes of design (including surveys), production, construction, installation, commissioning, operation, storage, transportation, sale and disposal related to product requirements;

development, adoption, application and execution on a voluntary basis of requirements for products, design processes (including surveys), production, construction, installation, adjustment, operation, storage, transportation, sale and disposal, performance of work or provision of services;

conformity assessment.

Among the international documents regulating entrepreneurial activity are the following:

- Convention on the Contract for the International Carriage of Goods by Road (concluded in Geneva in 1956) - applies to any contract for the carriage of goods by road for remuneration by means of vehicles, when the place of loading of the goods and the place of delivery of the goods specified in the contract are located in the territory of two different countries, from of which at least one is a party to the Convention.
- The UN Convention on Contracts for the International Sale of Goods (concluded in Vienna in 1980) - applies to contracts for the sale of goods between parties whose places of business are located in different states.
-Eurasian Patent Convention 1994. The Convention established the Eurasian Patent System and the Eurasian Patent Organization. The States Parties to the Convention, represented by the Governments, were guided by the desire to strengthen cooperation in the field of protection of inventions and the desire to create an interstate system for obtaining such protection on the basis of a single patent valid on the territory of all Contracting States. The Eurasian Office shall issue a Eurasian patent for an invention that is new, has an inventive step and is industrially applicable. The term of a Eurasian patent is 20 years from the filing date of the Eurasian application.

The list of legal framework is very diverse. This paper discusses the main legal acts relating to the issue of regulation of small businesses.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http:// www. all best. en/

Government of the Russian Federation

Federal State Autonomous Educational Institution

Higher professional education

"National Research University "Higher School of Economics""

Faculty St. Petersburg School of Economics and Management

Department of Management

BACHELOR WORK

On the topic: "Improving state regulation of small and medium-sized businesses"

Direction "State and municipal management"

Educational program "Management"

Student group №245

Anfimova N.A.

supervisor

associate professor Tsyplyaeva N.I.

St. Petersburg

Content

Introduction
ChapterI. Theoretical foundations for the development of small and medium-sized businesses in Russia
ChapterIII. Analysis of barriers and incentives at the present stage of development of small and medium-sized businesses
3.2.3 High level of competition
3.2.4 Unavailability of financial resources
3.3 Government support programs for small and medium businesses
Conclusion
List of sources used
Applications

Introduction

Small and medium business plays one of the key roles in the development of the country's economy. The importance of developing this sector was emphasized by both scientists and civil servants, as well as entrepreneurs themselves. In the vast majority of states, support for SMEs is one of the independent areas of public policy. In Russia, the SME sector does not yet play a sufficient role. The share of people employed in SMEs is only 25%. For comparison, in the USA this figure is 50%, and in the countries of the European Union it reaches 70%. Thus, the problem of the development of small and medium-sized businesses is the most acute for the state today. A number of measures are needed that can start the process of economic transformation of small and medium-sized businesses, improve their investment activity, as well as their contribution to employment and the turnover of enterprises. This topic is quite relevant today, since small and medium-sized businesses are the main supplier of consumer goods and services, are the source of the formation of the middle class, and the prosperity of the country's economy as a whole largely depends on its development.

The purpose of this thesis is to develop recommendations on the system of state support for small and medium-sized businesses. To achieve it, the following tasks were set:

characterize small and medium-sized enterprises, as well as consider their role in the economy

to analyze the state and development of small and medium-sized businesses in Russia

analyze the relationship between the volume of state financial support and the level of development of small and medium-sized businesses in the regions of Russia

evaluate other possible factors affecting the development of the SME sector

consider the problems hindering the development of entrepreneurship

explore measures of state support for small and medium-sized businesses

The object of the study is the mechanism of interaction between small and medium-sized businesses and the state. Subject - state policy in the field of regulation of small and medium-sized enterprises.

The main methods used in this work are the methods of analytical, functional analysis in relation to the activities of small and medium-sized enterprises, quantitative analysis, which includes econometric methods for collecting information (calculation of the correlation coefficient and the Gini coefficient, cluster analysis).

The theoretical basis of the study was the work of domestic scientists and practitioners in the field of entrepreneurship, statistics, management theory, data from information and analytical agencies.

In the process of writing the thesis, the legal documents of the Russian Federation, laws of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, statistical data from official sources, materials from the Internet were also used.

The structure of the research work is a task systematized according to a certain attribute. Thus, the first chapter discusses the concepts of small and medium-sized businesses, the features of taxation of small and medium-sized businesses. The second chapter is devoted to the analysis of the indices of development of small and medium-sized businesses and state financial support in the regions of Russia. The third chapter discusses the issues of the business climate in Russia, the main barriers that arise when doing small and medium-sized businesses, as well as government programs aimed at stimulating the development of entrepreneurship and the main recommendations aimed at improving the state of small and medium-sized businesses in Russia.

Chapter I. Theoretical foundations for the development of small and medium-sized businesses in Russia

1.1 The concept of small and medium business in Russia

The main document characterizing small and medium-sized businesses is Article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." According to this article, small and medium-sized businesses include consumer cooperatives and commercial organizations entered in the unified state register of legal entities (with the exception of state and municipal unitary enterprises), as well as individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without formation of a legal entity (individual entrepreneurs), peasant (farm) enterprises.

Thus, small or medium-sized businesses include:

commercial organizations (with the exception of state and municipal unitary enterprises);

individual entrepreneurs, heads of peasant (farm) households;

consumer cooperatives.

Small and medium-sized businesses do not include:

non-profit organizations (excluding consumer cooperatives)

public associations

simple partnerships

mutual funds

There are several conditions according to which small and medium-sized businesses are divided into 3 groups:

microenterprises

small businesses

medium enterprises

Thus, the average number of employees for the previous calendar year should not exceed:

15 people - for micro-enterprises

100 people - for small businesses

for medium-sized enterprises should be from 101 to 250 people

The number of employees in small and medium-sized enterprises is determined taking into account employees working under civil law contracts, part-time contracts, as well as employees of representative offices and branches.

Proceeds from the sale of goods, works or services, excluding value added tax for the previous calendar year, must not exceed the limit values established by the Government of the Russian Federation. Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"

At the moment, the following marginal values of proceeds from the sale of goods (works, services) excluding value added tax for categories of small and medium-sized businesses have been established:

microenterprises - 60 million rubles;

small enterprises - 400 million rubles;

medium-sized enterprises - 1 billion rubles.

It should also be taken into account that in accordance with the Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation", small and medium-sized businesses are understood to be commercial organizations in the authorized capital of which the share of the Russian Federation, subjects RF, municipalities, foreign citizens and legal entities, public and religious organizations, charitable and other funds should not exceed 25% (except for the assets of joint-stock investment funds and closed-end investment funds). The share of participation of other legal entities (not being subjects of small and medium-sized businesses) in the capital of a small or medium-sized enterprise should also not exceed 25%.

Exceeding the limit in the share of the authorized capital immediately leads to the loss of status, and exceeding the limit values for the number of employees, for the revenue received for the year leads to a loss only if the limit values \u200b\u200bdo not correspond to the restrictions over the next two calendar years one after another.

The category of a small or medium-sized business entity is determined in accordance with the most important condition - the number of employees or the amount of proceeds from the sale of goods, works or services. The category of a small or medium-sized business, as already mentioned, changes only if the number of employees or the amount of revenue is kept above or below the limit values for two consecutive calendar years. Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"

1.2 The main directions of state regulation of small and medium-sized businesses

The main law regulating the relations of small and medium-sized businesses with the state authorities of the Russian Federation is the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation".

The state policy in the field of small and medium-sized businesses pursues the following goals:

1) providing favorable conditions for the development of small and medium-sized businesses

2) ensuring the competitiveness of small and medium-sized businesses;

3) assistance to small and medium-sized businesses in promoting their goods (works, services), results of intellectual activity on the market of the Russian Federation and the markets of foreign states;

4) increase in the number of small and medium-sized businesses;

5) ensuring employment of the population and development of self-employment;

6) increase in the share of goods (works, services) produced by small and medium-sized businesses in the volume of gross domestic product;

7) increase in the share of taxes paid by small and medium-sized businesses

To achieve these goals, the Government of the Russian Federation provides for the following measures aimed at supporting and stimulating small and medium-sized businesses:

1) special tax regimes, simplified tax accounting rules, simplified forms of tax returns for certain taxes and fees for small businesses.

2) simplified methods of accounting, including simplified financial statements, and a simplified procedure for conducting cash transactions for small businesses;

government regulation small medium business

3) providing financial support to small and medium-sized businesses;

4) providing property support to small and medium-sized businesses;

5) development of infrastructure to support small and medium-sized businesses;

6) support for small and medium-sized businesses engaged in foreign economic activity

7) support for small and medium-sized businesses in the field of innovation and industrial production

Financial support for small and medium-sized businesses is carried out at the expense of the budgets of the constituent entities of the Russian Federation, local budgets through the provision of subsidies, budget investments, concessional lending, the provision of guarantees (guarantees) for loans from commercial banks.

Property support is the transfer into possession and use of state or municipal property (land plots, buildings, structures, equipment, vehicles, tools) on a reimbursable basis, free of charge or on preferential terms, provided that this property will be used strictly for its intended purpose. .

The infrastructure for supporting small and medium-sized businesses is a system of commercial and non-profit organizations that operate within the framework of meeting state and municipal needs in the implementation of federal, regional, municipal programs for the development of small and medium-sized businesses. The infrastructure for supporting small and medium-sized businesses also includes centers and agencies for the development of entrepreneurship, state and municipal entrepreneurship support funds, joint-stock investment funds and closed-end investment funds that attract investments for small and medium-sized businesses, technology parks, business incubators, etc. .d.

Providing support to small and medium-sized businesses engaged in foreign economic activity is carried out in the form of cooperation with international organizations and foreign states in the field of development of small and medium-sized businesses; assistance in promoting Russian goods (works, services), results of intellectual activity to the markets of foreign countries.

Support for small and medium-sized businesses operating in the field of innovation and industrial production is carried out in the form of the creation of technology parks, research and production zones. Assistance is also being provided to the patenting of inventions, industrial designs, and models.

1.3 Features of taxation of small and medium-sized businesses

To support small and medium-sized businesses in Russia, special tax regimes have been established for these enterprises, which make it possible to significantly reduce the tax burden and direct most of the funds for investment and development Safieva S.N., Features of taxation of Russian small businesses: a practical aspect, Finance magazine. 2014. No. 10. pp. 47-51. .

1.4 Single tax on imputed income (UTII) Tax Code of the Russian Federation (as of March 10, 2011): LEXT reference book. - M.: Eksmo, 2011. - 1040 p.

The system of taxation in the form of a single tax on imputed income is a special tax regime for certain types of activities in which tax is levied on imputed income - estimated, not actual. That is, real revenue does not affect the amount of tax. The tax is calculated based on such physical indicators as the number of employees, the size of production areas.

Payment of UTII exempts taxpayers from a number of taxes. In particular, individual entrepreneurs and LLCs are not recognized as VAT payers (except for imports); organizations on UTII do not have to pay income tax and property tax (in relation to property used in activities); Entrepreneurs do not pay personal income tax and personal property tax (in relation to income and property related to entrepreneurial activities).

UTII payers are individual entrepreneurs and organizations that carry out activities that fall under UTII (household and veterinary services, hotels, repairs, retail trade and public catering, passenger and freight transportation).

For entrepreneurs with a large turnover and high profits, such a system is beneficial, as it allows you to increase profits and save on taxes, since the amount of tax does not change with an increase in income. For those entrepreneurs who suffer losses, UTII becomes a real burden, since tax must be paid in any case, even if a loss is received. Difficulties also arise for those entrepreneurs who have a seasonal nature of work. In the event that the activity was not carried out, it is necessary to deregister, and then register again. Belikova T. Accounting and reporting in small business. Business course for the head of a small business - M .: Eksmo, 2010 - 304 s

1.5 Simplified tax system

Simplified taxation system - a special tax regime applicable to small businesses and aimed at reducing the tax burden, as well as simplifying accounting.

This system of taxation assumes the following tax rates:

6%, if the objects of taxation are income

15% if the object of taxation is income minus expenses.

In order to transfer to this taxation system, the following conditions must be met:

the average number of employees at the enterprise for the reporting period should not exceed 100 people

income from the sale of goods and services for the last 9 months should not exceed 45 million rubles

However, the above 2 conditions for the transition to a simplified taxation system are not enough. According to paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation, organizations that have representative offices and branches, as well as banks, insurers, investment funds, pawnshops, budgetary institutions and a number of other organizations listed in the article, do not have the right to switch to a simplified taxation system.

1.6 Single agricultural tax

Unified agricultural tax Safiyeva S.N., Features of taxation of Russian small business: a practical aspect, Finance magazine. 2014. No. 10. pp. 47-51. - a special taxation regime intended for agricultural enterprises. The object of taxation is income minus expenses, multiplied by the tax rate - 6%. When applying this type of taxation, taxpayers are exempted from paying such taxes as:

property tax

income tax

personal income tax

VAT

However, budgetary institutions, organizations conducting entrepreneurial activities in the field of gambling, as well as enterprises with branches and representative offices do not have the right to switch to a single agricultural tax.

1.7 Patent taxation system (PST)

The patent system of taxation is a type of special tax regime, which can be applied exclusively by individual entrepreneurs.

The essence of the PSN is to obtain a patent for a certain period, replacing the payment of certain taxes. The application of the patent system of taxation exempts the entrepreneur from paying taxes such as: personal income tax, personal property tax, value added tax (VAT). The annual value of a USN patent is defined as the product of the potentially receivable annual income and the tax rate of 6 percent.

Only individual entrepreneurs can apply PSN. At the same time, if the average number of employees for all types of activities for the tax period (including employees under civil law contracts) exceeds 15 people, the individual entrepreneur does not have the right to apply PSN. The right to apply the patent system of taxation is lost if the amount of income received during the year exceeds 60 million rubles. The PSN does not apply to types of entrepreneurial activities carried out under a partnership agreement or an agreement on trust management of property.

Thus, the legislation of the Russian Federation provides for significant simplifications in the taxation system for small and medium-sized businesses, which can significantly reduce tax deductions and reduce tax and accounting costs.

Chapter 2. Analysis of the development of state support for small and medium-sized businesses in the regions

In order to more accurately understand in what direction it is necessary to provide state support to the SME sector in Russia, in this paper an analysis was made of the dependence of the level of development of small and medium-sized businesses on the level of state financial support in the regions of Russia. Information on these indexes was obtained from the report of the National Institute for Systems Research on Entrepreneurship.

2.1 Small and Medium Business Development Index

The Development Index was calculated by the National Institute for Systems Research on Entrepreneurship in 2013. To build an index for the development of small and medium-sized businesses in the regions of Russia, the following assessment indicators were chosen National Institute for Systemic Research on Entrepreneurship Problems, Index for the Development of Small and Medium-Sized Businesses in the Regions of Russia, 2013:

the number of small and medium-sized businesses per 100 thousand residents of the region;

the share of the average number of employees in small and medium-sized enterprises in the total average number of employees in the region;

proceeds from the sale of goods (works, services) of small and medium-sized enterprises per 1 employed in small and medium-sized enterprises;

the volume of investments in fixed capital of small and medium-sized enterprises per 1 employed in small and medium-sized enterprises

When calculating the index, the results of the activities of both small (including micro) and medium-sized enterprises and individual entrepreneurs were taken into account. The results of the assessment are presented in the Appendix (Table 1). The final calculated values of both indices were brought to the scale , where zero corresponds to the least successful region, 10 - the most successful.

The most developed region turned out to be St. Petersburg with an index value of 10. The lowest index for the development of small and medium-sized businesses is presented in the Republic of Dagestan with an indicator of - 0.

To understand the difference in the level of development of small and medium-sized businesses in different regions of the country, also in this thesis, an additional assessment of the Gini coefficient (G), which is usually used to analyze income inequality among different population groups, was carried out. The value of this coefficient is between 0 and 1, while it takes on a zero value if the indicator is equal (i.e. that the development indicators of small and medium-sized businesses are the same), while its proximity to one indicates a high degree of differentiation of the indicator.

1. Number of SMEs per 100,000 population

In order to calculate the Gini coefficient for this indicator, it was necessary to divide the regions into 5 approximately equal groups: in the first 3 groups, 17 regions, in the next 2, 16 regions. Group 1 - with the smallest volume of small enterprises per 100 thousand people , 5 group - with the largest volume.

We find the total volume of small businesses per 100 thousand people - 189,149.2

	Total volume of small enterprises	Share of the group in the total volume, %

The value of q i is calculated in a similar way, but data on the share of each group in the total volume of small enterprises are used:

q 1 \u003d 0.143; q 2 \u003d 0.143 + 0.187 \u003d 0.33; q 3 \u003d 0.33 + 0.208 \u003d 0.538;

q 4 \u003d 0.538 + 0.213 \u003d 0.751; q5 = 0.751+0.249 = 1.0

The Gini coefficient is:

K L \u003d Уp i q i+1 - Уp i+1 q i \u003d 1.5318-1.4366 \u003d 0.1

2. Revenue from the sale of goods, works, services of SMEs per 1 employed in SMEs

We find the total amount of revenue from the sale of goods, services = 118,340.1

	Revenue from the sale of goods, works, services	Share of the group in the total volume, %

Each of the selected groups contains approximately 20% of the regions, which is 0.2 in fractions of a unit, respectively, we get:

p1 = 0.2; p2 = 0.2+0.2 = 0.4; p 3 = 0.2+0.2+0.2 = 0.6; p4 = 0.2+0.2+0.2+0.2 = 0.8; p5 = 0.2+0.2+0.2+0.2+0.2 = 1.0

The value of q i is calculated in a similar way, but data on the share of each group in the total revenue is used:

q1 = 0.139; q 2 \u003d 0.139 + 0.178 \u003d 0.317; q 3 \u003d 0.317 + 0.202 \u003d 0.519;

q 4 \u003d 0.519 + 0.211 \u003d 0.730; q5 = 0.730+0.270 = 1.0

The results obtained are presented in the form of a table in which we calculate the values p i q i +1 and p i +1 q i .

The Gini coefficient is:

K L \u003d Уp i q i+1 - Уp i+1 q i \u003d 1.6554-1.39 \u003d 0.27

3. Investments in fixed assets in SMEs per 1 employed in SMEs

Find the total investment in fixed capital = 4395.9

	Investment in core	Group share in total volume, %

Each of the selected groups contains approximately 20% of the regions, which is 0.2 in fractions of a unit, respectively, we get:

p1 = 0.2; p2 = 0.2+0.2 = 0.4; p 3 = 0.2+0.2+0.2 = 0.6; p4 = 0.2+0.2+0.2+0.2 = 0.8; p5 = 0.2+0.2+0.2+0.2+0.2 = 1.0

The value of q i is calculated in a similar way, but data on the share of each group in the total volume of investments in fixed capital are used:

q 1 \u003d 0.107; q 2 \u003d 0.107 + 0.160 \u003d 0.267; q 3 \u003d 0.267 + 0.191 \u003d 0.458;

q 4 \u003d 0.458 + 0.232 \u003d 0.690; q5 = 0.690+0.310 = 1.0

The results obtained are presented in the form of a table in which we calculate the values p i q i +1 and p i +1 q i .

The Gini coefficient is:

K L = Уp i q i+1 - Уp i+1 q i =1.4506-1.2594=0, 19

Summing up, it can be noted that the differentiation of regions in terms of indicators 1 and 3 is quite moderate, while in terms of such an indicator as revenue from the sale of goods, works and services of SMEs per 1 employed in SMEs, higher differentiation is observed between regions. Thus, the amount of revenue from the sale of goods and services at small and medium-sized enterprises differs most in the regions. Therefore, it can be assumed that the volume of demand, which determines the size of the revenue of the SME sector, has a significant impact on the development of small and medium-sized enterprises. If you look at the regional statistics for this indicator, you can note the fact that cities such as St. Petersburg and Moscow have the highest rates, which are very different from those of regions with low revenues. Also, rather high revenue indicators were revealed in the regions of the Central Federal District of Russia, where there is a higher standard of living compared to other regions, and, accordingly, a higher level of demand for products.

2.2 SME support index

To build an index of support for small and medium-sized businesses at the regional level, the following assessment indicators were chosen National Institute for Systemic Research on Entrepreneurship Problems, Index of Development of Small and Medium-Sized Businesses in the Regions of Russia, 2013:

- expenditures of the consolidated budget for the implementation of state support for SMEs in the region, per one inhabitant of the region;

- the share of SMEs that received support within the framework of the implementation of state programs for the support and development of SMEs, out of the total number of SMEs in the region;

- the amount of funds allocated for the issuance of grants to start-up entrepreneurs, per one SME;

- share of SMEs using preferential lease of state and municipal property;

- the share of SMEs that purchased the premises in state and municipal ownership;

- the amount of subsidies to SMEs aimed at compensating part of the cost of rental payments, per one SME;

- the amount of subsidies provided to SMEs for partial payment for educational services, per one SME;

- the amount of subsidies provided to SMEs to compensate for part of the costs of loans attracted from Russian credit institutions, per one SME;

- the share of SMEs that received subsidies to compensate for part of the costs associated with the payment of interest under a leasing agreement;

- the volume of guarantees and guarantees of support funds, specialized guarantee funds issued to SMEs, per one SME;

- the share of state and municipal purchases from SMEs in the total volume of state and municipal purchases in the region.

Among the proposed indicators, the main types of support for small and medium-sized businesses provided by the regions in accordance with the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" are presented.

At the same time, by analogy with the index of development of small and medium-sized businesses described above, the index of support for small and medium-sized businesses is based on relative indicators, that is, adjusted for the size of the economy of the region being assessed (most indicators are adjusted for the number of small and medium-sized businesses). When calculating the index of state financial support, information was used on 55 regions of Russia, since it was possible to get an answer on financial indicators only from these regions.

The evaluation results are presented in the Appendix (Table 2)

Thus, the leader in terms of the development of small and medium-sized businesses among the regions in 2013 is the city of St. Petersburg, where the highest value of revenue from the sale of goods (works, services) in terms of each employee and relatively high values for other indicators is noted. The top three also include the Belgorod region (high values for all assessment indicators) and the Kostroma region (the largest share of employees in small and medium-sized enterprises in the total number of employees in the region). The Republic of Altai (18th place in the ranking) has the largest number of small and medium-sized businesses per 100,000 inhabitants. The volume of investment in fixed assets in small and medium-sized enterprises in terms of each employed person is noted in the Leningrad Region (21st place in the ranking).

The largest volume of state support for the development of the sector of small and medium-sized businesses was noted in the Republic of Sakha (Yakutia), the Chuvash Republic, the Leningrad Region, St. Petersburg and the Vologda Region.

2.3 Assessment of the relationship between the level of development of small and medium-sized businesses and the amount of state support

As part of the study, an analysis was made of the dependence of the level of development of small and medium-sized businesses on state support for this sector. To this end, there was a correlation coefficient between the 2 above indicators. The calculations performed show the actual absence of a statistically significant relationship between the volume of support provided by the state and the results of the activities of small and medium-sized businesses in the regions.

Thus, the value of the correlation coefficient (R) was 0.1312. This value is positive, but close to zero, which indicates a slight impact of the level of state financial support on the level of development of small and medium-sized businesses in the regions of Russia.

Thus, it can be assumed that the determining factor in the development of entrepreneurship is, first of all, the quality of the institutional environment (i.e., the entrepreneurial climate). It seems that ignoring the importance of creating favorable conditions for the development of entrepreneurial initiative and leveling institutional problems in this area through direct financial injections in the long term cannot have sustainable results.

However, it should be noted that this conclusion is not correct for all cases. In this work, a cluster analysis was also additionally carried out using 2 indices. Based on the analysis, 6 groups of regions were identified.

In general, the resulting classes of regions can be characterized as follows:

- Group 1 - a high level of development of the SME sector with a high level of state support;

- Group 2 - average indicators of the development of the SME sector with average amounts of state support;

- Group 3 - a high level of development of the SME sector with low levels of state support;

- 4th group - the average level of development of the SME sector with low levels of state support;

- Group 5 - low indicators of the development of the SME sector with low levels of state support;

- 6th group - low level of development of the MPS sector with high volumes of state support.

The illustration in the Appendix clearly distinguishes two "marginal" regions (1st and 6th). The regions of the first group, with relatively high volumes of state support, demonstrate a rather high level of development of small and medium-sized businesses, while in the sixth cluster the situation is the opposite - high state activity is accompanied by a low level of entrepreneurship development. This indicates that the development of the SME sector in the Group 6 region (Republic of Ingushetia) is influenced mainly by other factors.

Thus, the analysis of the development of small and medium-sized businesses in 2013 at the regional level shows the absence of a significant relationship between the volume of support provided by the state and the results of the activities of small and medium-sized businesses. This indicates the need to shift the focus of state policy in the development of small and medium-sized businesses from direct distribution of material and financial resources to improving the institutional environment, or in other words, to improving the business climate.

According to a study conducted by Opora Rossii, which includes an analysis of the main problems in the SME sector in 35 regions of Russia, entrepreneurs in the regions mainly face such problems as:

lack of qualified personnel in the labor market

low availability of production equipment and storage facilities

stringent regulatory requirements

unfair competition

It is the above factors that are fundamental in the formation of a favorable business climate. According to statistics for the regions of Russia as a whole, 60% of representatives of small and medium-sized businesses emphasized the problems associated with a lack of qualified personnel in the labor market, 26% of entrepreneurs noted unfair competition in the market, 14% indicated high requirements of regulatory bodies, another 11% of entrepreneurs noted the underdevelopment of infrastructure and only 9% of business representatives attributed their problems to a lack of financial resources. This once again proves the fact that the sustainable development of small and medium-sized businesses in the regions requires the provision of comprehensive support, which includes not only material support, but also the removal of obstacles associated with underdeveloped infrastructure (energy, transport), inaccessibility of office and production premises, administrative barriers and insufficiently qualified personnel.

Chapter III. Analysis of barriers and incentives at the present stage of development of small and medium-sized businesses

3.1 The state of small and medium-sized businesses at the present stage

It should be noted that 2014 was not an easy year for the Russian economy. It was not only internal factors, such as a slowdown in consumer demand growth, but also the economic sanctions imposed on Russia that had an impact. The economy of our country has faced both geopolitical challenges and a sharp drop in oil prices. The factors listed above had a negative impact on the lending market, and the outflow of capital from the Russian economy increased significantly. The tense economic situation did not have the best effect on the segment of small and medium-sized businesses, which already showed not the best development trends over the past 3 years, such as a decrease in the quality of sector growth and a drop in financial indicators.

According to Rosstat, as of January 1, 2014, 5.6 million small and medium-sized businesses were registered in Russia. They employ 25% of the total number of people employed in the economy, and account for about 25% of the total turnover of products and services produced by enterprises in the country. 62.8% of small and medium-sized businesses are individual entrepreneurs, 37.2% are legal entities (of which 32.7% are micro-enterprises, 4.2% are small enterprises and 0.3% are medium-sized enterprises).

The number of employees of small and medium-sized enterprises amounted to 17,565.4 thousand people, the proceeds from the sale of goods (works, services) of small and medium-sized enterprises - 30,851.5 billion rubles, investments in fixed assets of small and medium-sized businesses amounted to 911.4 billion rubles.

Every fourth employee in Russia as a whole is employed in the sector of small and medium-sized businesses. At the same time, 12.2 million people (69.1%) are employed at enterprises - legal entities in the sector of small and medium-sized businesses, 5.45 million people (30.9%) are individual entrepreneurs.

While the total number of SMEs in 2012 and 2013 increased by 12.2% to 2.08 million, Ernst & Young (CIS) B.V.'s micro business segment accounted for the entire increase. (November, 2013). Small and Medium Entrepreneurship in Russia, European Investment Bank, Luxembourg, 43-50. 2014 showed no noticeable changes.

According to the Federal Tax Service of Russia, the number of registered individual entrepreneurs decreased from the end of 2011 to the end of 2013 by almost 15% - from 4 million to 3.4 million people. For 11 months of 2014, there was an increase, but it amounted to only 1.6%.

Employment at small and medium-sized enterprises in 2011-2013 decreased by 66 thousand people (-0.4%), while positive dynamics was observed only in the microenterprise segment (+458 thousand people or + 11.9%). The share of people employed in SMEs in the total number of people employed in the economy decreased in 2013 from 25.3% to 24.9%.

The sector's financial indicators also showed negative dynamics. Thus, the turnover in 2013 (38.8 trillion rubles) in real terms was 4.5% lower than in 2011. The real decline in capital investment (about 780 billion rubles in 2013) over the same period amounted to 1.1%.

Similar trends were observed in the derivative market for lending to small and medium-sized businesses. The growth rate of the SME loan portfolio consistently decreased from 21.9% in 2010 to 14.8% in 2013. In the first half of 2014, SME debt added only 3.7% (+ 9.9% compared to the same period of the previous year) Ministry of Economic Development of the Russian Federation [website]. URL: http://www.economy.gov.ru/ (date of access: 1.03.2015) .

In the 1st quarter of 2013 compared to the 1st quarter of 2012, according to Rosstat data, there was a decrease in the number of small enterprises (by 1.5%), the number of medium-sized enterprises (by 3.4%) and the number of employees employed in medium-sized enterprises (by 0 ,eight%).

The turnover of small and medium-sized businesses in 2012-2013 generally showed positive dynamics, but its nature was also unstable. In 2012, there was a noticeable growth in all segments, but already in 2013 there was a noticeable decline and the total increase in turnover amounted to only 8.1% against 31.7% in 2012.

The investment activity of small and medium-sized companies still remains at a level slightly higher than before the crisis. In 2012-2014, the growth was 21.6% and was uneven - it was provided mainly by microbusiness. The main direction of investment remains the replacement of failing equipment and machinery.

According to Rosstat, 13.2 million people, or 18.7% of the total employed population, were employed in the informal sector in 2014, while from January 2014 to March 2014 the number of people employed in the informal sector increased by 2 percent Analytical center of SME Bank OJSC, how small and medium-sized businesses will remember 2014 and what awaits them in 2015, December 2014 .

The index calculated by Promsvyazbank and the marketing and sociological research agency Magram Market Research (small business index) based on the results of the 3rd quarter. 2014 was fixed at the level of 49.7 p., which reflects the reduction in business activity of entrepreneurs in the SME segment.

If we consider the value of this index depending on the size of enterprises, then the highest value of the composite index is observed in medium-sized businesses (50.9 points). This segment is the only one that retains, albeit weak, but the growth of business activity. The index in micro- and small businesses is below 50 points (49.4 points and 49.5 points, respectively), which indicates a decline.

The main components of the business activity index are the business expectations of entrepreneurs, sales and profits, selling prices of goods and services, the number of customers, the availability of financing and willingness to invest. Positive dynamics in the above indicators is observed only in the prices for the sale of goods and services and the number of customers. The main components showed a decrease. In the context of industries, trade is in the zone of stagnation (50.0 p.), while in the service and manufacturing sectors there is a decrease in business activity (46.2 p. and 41.2 p., respectively). The International Bank for Reconstruction and Development (2013). Doing Business in Russia, Washington, 25-31.

Thus, we can conclude that the financial performance of small and medium-sized enterprises and individual entrepreneurs in 2011-2014 showed unstable dynamics. Stagnation is observed and the economy needs additional incentives to reverse the unfavorable trend. The unfavorable trends in the SME sector are also compounded by the serious crisis in the economy. As a result, many enterprises either close down or go into the shadow sector. At the moment, the Russian economy especially needs the implementation of special measures aimed not only at supporting small and medium-sized companies, but also at creating conditions for reducing the informal employment of the population.

3.2 The main problems of development of small and medium-sized businesses

As noted in the previous paragraph, small and medium-sized businesses in Russia are underdeveloped and show rather unstable dynamics. The development of the situation in 2014 does not give reasons for optimism. According to the study "Financial condition and expectations of small and medium-sized businesses - 2014", conducted by the SME Bank Analytical Center, entrepreneurs, in comparison with 2013, are generally quite negative in assessing changes in the main indicators of their enterprises' activities - the volume of turnover, the number of employees and the volume of investments in fixed assets. Entrepreneurs also assess the changes that have taken place in the business climate over the year very negatively.

At the moment, the intensive growth of this sector is hampered by 4 main reasons: administrative barriers, high tax burden, high level of competition in the market and unavailability of financial resources.

3.2.1 Administrative barriers

Administrative barriers to the development of entrepreneurship are understood as acts and actions of authorities that significantly impede the creation and development of small and medium-sized businesses. These include barriers related to licensing, certification, registration, permitting practices, reduced access to state and municipal premises, and so on. Akimova E.O. and Shakhovskaya S.L. (2014). Motivation Vector of Business Development in Contemporary Russia, World Applied Sciences Journal 22 (5), 47-49.

So, from July 1, 2015, small and medium-sized entrepreneurs are deprived of the pre-emptive right to buy out the premises they rent, which are owned by the constituent entities of the Russian Federation and municipalities.

Now small and medium-sized enterprises have the right to acquire such premises without tenders or auctions, provided that they rent them as of July 1, 2013 for more than two years, do not have rent arrears, and if the premises themselves are not intended solely for transfer to rent.

Moreover, since the beginning of 2015, fines for small and medium-sized businesses for non-compliance with sanitary rules have been increased. Fines now range from 5 to 10 thousand rubles for officials and individual entrepreneurs and from 30 to 50 thousand for legal entities. Previously, this amount ranged from 2 to 3 thousand and from 20 to 30 thousand, respectively.

It is also planned to increase fines by 5-10 times for violation of the law on violation of consumer rights. Fines can reach 150 thousand rubles for individual entrepreneurs and 300 thousand rubles for legal entities. Obviously, such fines are extremely high for small businesses.

In addition to those established by law, there are barriers that are created artificially, due to the unscrupulous behavior of officials.

For example, the registration procedure itself takes relatively little time - about 10 days, but the process of collecting all the necessary documentation takes a lot of time and effort and is a repulsive moment for many start-up entrepreneurs. Regarding the registration of enterprises, constant changes are introduced in the legislation, as a result of which a novice entrepreneur who does not know all the intricacies of the process will receive a delay in registering an enterprise in time or possible litigation due to gross violations of the law.

According to a study by Vnesheconombank, 75% of entrepreneurs expect the state to reduce administrative barriers and corruption. In the rating of perception of corruption, Russia takes only 136th place out of 174 (Corruption Perception Index, WorldBank) Russian Bank for Support of Small and Medium Enterprises, Financial condition and expectations of small and medium-sized businesses in 2014, 2014. - 40 p.

3.2.2 High tax burden

The tax burden on small and medium-sized businesses is growing every year. In 2014, a number of tax reforms were carried out, which, first of all, will be remembered by business as an increase in the tax burden. If earlier the property tax base was the book value of the object of taxation, now the tax will be calculated based on the cadastral value of the property. An example is the calculation of the tax on the property of a shopping complex in the center of Moscow with an area of 79,000 sq. m. and a book value of 762 million rubles. If, when calculating the tax, based on the book value of the complex, annual payments amounted to 17 million rubles, then with a cadastral value of 11.5 billion rubles, the tax will amount to 175 million rubles. Thus, the amount of tax deductions will increase for some enterprises by almost 10 times. At the same time, during the year, this rule also affected representatives of micro and small businesses using special taxation regimes (STS and UTII), which had previously been exempted from paying property tax, and for them the tax burden increased in a very significant way. A further increase in the tax burden was seriously discussed during the year - the introduction of a sales tax was planned, but during the discussion this proposal underwent serious changes. Instead of the tax, it is planned to introduce trading fees from July 1, 2015, which apply only to entrepreneurs engaged in trade. Fee rates are set for the quarter based on the object of trade or on its area. This fee is local and will be introduced only in federal cities - Moscow, St. Petersburg, Sevastopol. In other territories of Russia, the authorities will be able to introduce a sales tax only after the adoption of the relevant federal law.

According to the Federal Tax Service, as a result of an increase in insurance premiums, only for the period from 12/01/2012 to 07/01/2013 (that is, for the last month of 2012 and the first half of 2013), 728 thousand individual entrepreneurs were deregistered. However, in 2014, insurance contributions were returned to the previous level - 1 minimum wage. However, this applies to individual entrepreneurs with an annual turnover not exceeding 300 thousand rubles. From income above this amount, entrepreneurs will pay 1%. Consequently, the amount of insurance premiums remains quite decent for entrepreneurs whose turnover exceeds 1 million rubles. It is worth noting that in the ranking of the most convenient tax systems in the world, Russia occupies only 134th place - our entrepreneurs annually have to spend 448 hours (or 56 working days) on paying taxes and communicating with tax authorities. Federal Portal of Small and Medium Enterprises [website]. URL: http://smb.gov.ru/mediacenter/eventcalendar/ (date of access: 27.02.2015)

...

Bibliographic link

Khachak Z.A. LEGAL REGULATION OF SMALL AND MEDIUM ENTREPRENEURSHIP // International Journal of Experimental Education. - 2017. - No. 5. - P. 117-119;
URL: http://expeducation.ru/ru/article/view?id=11680 (date of access: 01/04/2020). We bring to your attention the journals published by the publishing house "Academy of Natural History"

Bulletin of the Nizhny Novgorod University. N.I. Lobachevsky, 2017, No. 6, p. 108-113

LEGAL REGULATION OF THE ACTIVITIES OF SMALL AND MEDIUM BUSINESSES: THEORY AND PRACTICE

Russian Academy of National Economy and Public Administration under the President of the Russian Federation,

N. Novgorod

[email protected]

Received 01.11.2017

On the basis of a formal-logical analysis of the current Russian legislation, the features of the activities of small and medium-sized businesses are studied. Existing legal regimes of small and medium business are considered. The analysis of specific measures of state support has been carried out. Ways to improve the mechanism for exercising the right to entrepreneurial activity are proposed.

Key words: the right to entrepreneurial activity, small businesses, economy, state, state support, tax regime.

The system of legal regulation of the activities of small and medium-sized businesses consists of legal acts of various legal force and level of adoption. Legal regulation of small business is a hierarchical system of acts, consisting of seven elements:

International treaties of the Russian Federation, generally recognized principles and norms of international law;

Constitution of the Russian Federation of 1993;

Codes and other federal laws: Civil Code of the Russian Federation, Labor Code of the Russian Federation, Federal Law of July 24, 2007 No. 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation", etc.;

Regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of ministries and departments of the Russian Federation;

Normative legal acts of the subjects of the Russian Federation;

Corporate regulations;

Business practices.

In this paper, an analysis of special legislative and subordinate regulatory legal acts on small and medium-sized businesses is carried out. The general legal regime for the implementation of entrepreneurial activity is reflected in a number of scientific and educational publications.

The legal definition of a small and medium-sized business entity is enshrined in Art. 3 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation". According to this act, small and medium-sized businesses are business entities (legal entities and individual entrepreneurs), classified in accordance with

in accordance with the conditions established by the Law on Small and Medium Enterprises, to small enterprises, including micro-enterprises, and medium-sized enterprises.

The conditions apply to the average number of employees for each category of small and medium-sized businesses, proceeds from the sale of goods (works, services) excluding value added tax or the balance sheet value of assets (residual value of fixed assets and intangible assets) for the previous calendar year.

Federal Law No. 209-FZ of July 24, 2007 “On the Development of Small and Medium-Sized Businesses in the Russian Federation” defines the goals of the state policy in the field of development of the category of economic entities under consideration. To achieve these goals, the law provides for the features of the regulatory legal regulation of the activities of small and medium-sized businesses (hereinafter referred to as SMEs).

1. Federal Law No. 209-FZ includes special tax regimes, simplified tax accounting rules, and simplified forms of tax returns for certain taxes and fees for small businesses as measures to support SMEs in the field of taxes and fees. Special tax regimes are established by the Tax Code of the Russian Federation and provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees by SMEs. Special tax regimes include: taxation system for agricultural producers (single agricultural tax); simplified tax system

taxation (USN); taxation system in the form of a single tax on imputed income for certain types of activities (UTII); the system of taxation in the implementation of production sharing agreements; patent system of taxation.

2. For small businesses, simplified accounting methods are provided, including simplified accounting (financial) reporting and a simplified procedure for conducting cash transactions for small businesses. At the same time, an economic entity has the opportunity to independently choose which simplified methods to apply for accounting (regardless of the use of other simplified methods). The choice of individual simplified methods is carried out, as a rule, on the basis of business conditions, the size of the subject and other relevant factors. In addition, when forming an accounting policy, a micro-enterprise is given the right to provide for the possibility of conducting accounting using a simple system (without using double entry).

3. Federal Law No. 209-FZ establishes a simplified procedure for compiling statistical reports by SMEs. In pursuance of this legislative provision, Rosstat orders systematically approve special forms of federal statistical monitoring of SMEs with instructions on how to fill them out.

4. The provision of property support measures to SMEs consists in transferring them into possession or use of state or municipal property, including land plots, buildings, non-residential premises, equipment, vehicles, inventory, etc., on a reimbursable or non-reimbursable basis or on preferential terms in accordance with state and municipal programs. In relation to such property, legislative restrictions have been established in the form of a ban on its subsequent sale, assignment of rights to use, contributions to the authorized capital, etc.

State authorities and local self-government bodies are obliged to maintain and publish lists of property free from the rights of third parties, in order to provide it for possession or use on a long-term (at least five years) basis (including at preferential rental rates) only to entities SMEs and organizations that form the infrastructure to support SMEs. The SME entity is endowed with the preferential right

PTO for the purchase of leased property within 1000 sq. m. Relations arising in connection with the alienation of such property from state or municipal property, including the specifics of the participation of SMEs in the privatization of leased property, are regulated by special Federal Law No. 159-FZ of July 22, 2008 “On the specifics of the alienation of real estate state-owned by the constituent entities of the Russian Federation or municipally owned and leased by small and medium-sized businesses, and on amendments to certain legislative acts of the Russian Federation. This law provides for a preferential payment procedure for state and municipal property privatized by SMEs. At the same time, the right to choose the payment procedure (one-time or in installments) for the acquired leased property, as well as the installment period within the established limits, belongs to the SME entity. The installment payment period for the acquired property is determined by the laws of the constituent entities of the Russian Federation, but should not be less than five years.

5. In order to expand the access of small businesses to procurement, the legislation provides for the specifics of the participation of small businesses as suppliers (performers, contractors) in the procurement of goods, works, services for state and municipal needs, as well as the specifics of the participation of SMEs in the procurement of goods, works , services by certain types of legal entities.

In accordance with the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", state and municipal customers, as well as budgetary institutions are required to purchase from SMEs in not less than 15% of the total annual volume of purchases. For these purposes, tenders, auctions, requests for quotations and proposals should be held, in which only SMEs can be participants in procurement. In this case, the initial (maximum) price of the contract should not exceed twenty million rubles. In addition, the customer has the right to establish a requirement for the supplier to involve co-executors from among the SMEs in the execution of the contract.

Certain types of legal entities (state corporations, state companies, budgetary institutions, subjects of natural monopolies, organizations engaged in

regulating activities, etc.) when procuring goods, works and services must comply with the requirements of the Federal Law of July 18, 2011 No. 223-FZ “On the procurement of goods, works, services by certain types of legal entities” SME. On the basis of this law, Decree of the Government of the Russian Federation of December 11, 2014 No. 1352 approved the Regulations on the specifics of the participation of small and medium-sized businesses in the procurement of goods, works, services by certain types of legal entities, the annual volume of such purchases and the procedure for calculating the specified volume. It has been established that the annual volume of purchases in which SMEs participate should be at least 18% of the total annual value of contracts concluded as a result of purchases. At the same time, the total annual value of contracts concluded only with SMEs must be at least 10%.

Federal Law No. 223-FZ also establishes the obligation of specific customers to purchase innovative and high-tech products, including from SMEs. The list of customers and the annual volume of such purchases are approved by the Government of the Russian Federation. When forming a procurement plan, customers included in this list must reflect information on the purchase of innovative high-tech products from SMEs.

6. Significant measures for SMEs to ensure the rights and legitimate interests in the exercise of state control (supervision) are based on the Federal Law of December 26, 2008 No. 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control. In addition to general provisions related to the basic guarantees for businesses during inspections, this law contains special rules that apply only to SMEs. Thus, in relation to one small business entity, the total period of scheduled on-site inspections cannot exceed 50 hours for a small business and 15 hours for a micro-enterprise per year. In exceptional cases, related to the need to conduct complex or lengthy studies, special examinations and investigations, the specified period may be extended, but not more than 50 hours for small enterprises and 15 hours for micro-enterprises.

In 2015, at the initiative of the President of the Russian Federation, set out in the Address to the Federal Assembly

On December 4, 2014, a special article 26.1 “Peculiarities of organizing and conducting scheduled inspections in the implementation of state control (supervision) and municipal control in relation to small businesses” was introduced into the said Federal Law. The main purpose of the innovations is to provide small businesses with "supervisory holidays". Now, as a general rule, from January 1, 2016 to December 31, 2018, it is forbidden to conduct any scheduled inspections of small businesses, with the exception of legal entities and individual entrepreneurs engaged in certain types of activities in the field of healthcare, education, heat supply, electricity, energy conservation and energy efficiency , in the social sphere.

7. The provision of information support measures for SMEs and organizations that form the infrastructure for supporting SMEs is carried out by state authorities and local governments in the form of creating federal, regional and municipal information systems, official sites for information support of SMEs on the Internet and information and telecommunication networks . These resources function in order to provide SMEs with various information: on the implementation of state programs to support SMEs; on the number of SMEs and their classification by type of economic activity; on the number of jobs replaced in SMEs; on the turnover of goods (works, services) produced by SMEs and their financial and economic condition; on organizations that form the infrastructure for supporting SMEs, the conditions and procedure for providing such support by them; on state and municipal property included in the lists for the purpose of providing it for possession or use by SMEs; on announced tenders for providing financial support to SMEs and organizations that form the infrastructure for their support; other information necessary for the development of SMEs (economic, legal, statistical, production and technological, information in the field of marketing, etc.). The specified information is freely placed on the Internet, must be available around the clock, regularly updated and open for copying.

8. Provision of measures of advisory support to SMEs by state authorities

state authorities and local governments can be carried out in the form of: (1) the creation and operation of organizations that form the infrastructure for supporting SMEs and provide consulting services to such entities; (2) reimbursement of costs incurred and documented by SMEs to pay for consulting services. Despite the ambiguous interpretation of the latter provision, in practice, compensation is applied to the costs of paying for consulting services provided only by organizations that form the infrastructure for supporting SMEs. Compensation for the costs of consulting support for SMEs can also be considered as a special type of their financial support.

Thus, in Russia there are all the formal prerequisites for the successful development of small business at all levels of government. But the actual state of small business representatives of stakeholders is assessed as unsatisfactory. Why is this happening? It depends on many factors. Such as the imperfection of taxation, the instability of the regulatory framework, administrative barriers, inconsistency in the actions of federal and regional authorities, high interest rates on loans, insufficient funding for programs at various levels, bureaucracy and bribery of officials.

Researchers of small business development problems in Russia put the tax burden in the first place. Indeed, the excessive rigidity of today's tax system has a negative impact on the development of the business environment for small businesses. A healthy improvement of the tax system, aimed not only at the formation of a deficit-free budget, but also at stimulating production growth, the development of small businesses should be an important task of the present time period.

It is impossible not to mention the tariffs for insurance contributions to state non-budgetary funds, which employers pay based on the accrued wages of employees. From January 1, 2014, the amount of insurance premiums for entities applying the general taxation system is 32%. For entrepreneurs applying the simplified taxation system (STS) - 20%.

In general, increased rates for insurance premiums are very significant for small businesses. Small businesses, unlike large ones, are more prone to bankruptcy. Yes, by

According to the World Bank, about 50% of newly organized small enterprises operate in a year, 7-8% in three years, and only 3% in five years.

Such a system of insurance contributions to state non-budgetary funds, together with taxes, becomes unaffordable for small businesses and leads to its going into the "shadow", i.e. to the return of the practice of "gray" salaries, concealment of turnover. Which, in turn, leads to the complete insecurity of employees (reduction, reduction of accrued wages), an increase in unemployment, as well as an increase in fictitious unemployment, when people who work without registration of employment contracts have the opportunity to be registered as unemployed and receive appropriate benefits. The number of low-income citizens eligible for utility subsidies, who actually receive salaries “in envelopes”, will also increase.

The established tariffs are unlikely to contribute to a significant replenishment of the budget. It is necessary to make sure that it is profitable for the entrepreneur to develop his production, and not to pull money out of the business. The existing tax system does not contribute to the development of small businesses, the growth of welfare and the reduction of social stratification among the population. The Russian taxation system makes it easy to evade taxes and even provokes it.

When improving the tax system, it is necessary to take into account the experience of countries with developed market economies, but taking into account the specifics of our state. The experience of countries with developed market economies shows that the tax mechanism is an effective lever for economic incentives for small businesses. In this case, tax incentives for small businesses are very important, including differentiated income and value added tax rates (Japan, Great Britain, Germany), reduced income tax rates (Germany) and local taxes (Japan). It is interesting to note that in Sweden, businesses are allowed to make tax-free deductions to the reserve from profits up to 40% of pre-tax net income. In Germany, such benefits are applied as the creation of a reserve of tax-free profits for categories of small businesses, depending on the type of activity, the exemption of a small business in the first two years of existence from all payments.

By the way, according to the German Federal Statistical Office, with each

year, more and more Russian entrepreneurs choose Germany as a country to conduct their business. Germany has improved its attitude towards immigrants. Foreign entrepreneurs today have an advantage over other categories of foreign citizens. By registering a company in Germany, they can obtain a residence permit and save themselves from the constant laborious process of obtaining visas.

It is known that the socio-economic development of the constituent entities of the Russian Federation is closely interconnected with the development of small businesses in them. In this regard, federal and regional authorities should pay attention to the subjects of the Russian Federation, where small business is developing poorly. To stimulate the entrepreneurial activity of the population of such regions, the state needs to more effectively provide various forms of support, including financial, property, information and consulting, as well as assistance in training and retraining of personnel. In addition, in such subjects of the Russian Federation, it seems appropriate to use the German, Swedish experience, which consists in creating a reserve of tax-free profits at small enterprises, exempting from all types of taxes in the first few years of the existence of small enterprises.

It should be noted that in industrialized countries up to 90% of enterprises are small businesses. They account for approximately 50% of the country's gross national product and approximately 70% of new jobs created. In the Russian Federation, today only 30% of all enterprises belong to small businesses.

Changing the forms and methods of state regulation of small business issues, including a healthy reform of the tax system, the geographical expansion of entrepreneurial activity in the constituent entities of the Russian Federation, will contribute to the economic development of Russia.

Bibliography

1. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) (subject to amendments made by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of December 30, 2008 No. 6-FKZ, of December 30, 2008 No. 7-FKZ, dated February 5, 2014 No. 2-FKZ, dated July 21, 2014 No. 11-FKZ) // Collection of Legislation of the Russian Federation. 08/04/2014. No. 31. Art. 4398.

2. Civil Code of the Russian Federation (Part One) (as amended on July 29, 2017) // Rossiyskaya Gazeta. No. 238-239. 12/08/1994.

3. Labor Code of the Russian Federation (as amended on July 29, 2017) // Rossiyskaya Gazeta. No. 256. December 31, 2001.

4. Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (as amended on July 26, 2017) // Rossiyskaya Gazeta. No. 164. 07/31/2007.

5. Federal Law No. 159-FZ of July 22, 2008 “On the Peculiarities of the Alienation of Real Estate State-Owned by the Subjects of the Russian Federation or in Municipal Ownership and Leased by Small and Medium-Sized Businesses, and on Amendments to Certain Legislative Acts of the Russian Federation "(Edited on 07/01/2017) // Rossiyskaya Gazeta. No. 158. 07/25/2008.

6. Federal Law of April 5, 2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” (as amended on July 29, 2017) // Rossiyskaya Gazeta. No. 80. 04/12/2013.

7. Federal Law of July 18, 2011 No. 223-FZ “On the Procurement of Goods, Works, Services by Certain Types of Legal Entities” (as amended on June 7, 2017) // Rossiyskaya Gazeta. No. 159. 07/22/2011.

8. Decree of the Government of the Russian Federation of December 11, 2014 No. 1352 “On the specifics of the participation of small and medium-sized businesses in the procurement of goods, works, services by certain types of legal entities” (as amended on May 20, 2017) // Collection of Legislation of the Russian Federation. 12/22/2014. No. 51. Art. 7438.

9. Federal Law of December 26, 2008 No. 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control” (as amended on October 30, 2017) // Parliamentary newspaper. No. 90. December 31, 2008.

10. Vaypan V.A. Fundamentals of legal regulation of the activities of small and medium-sized businesses // Law and Economics. 2015. No. 12. S. 4-19.

11. Burtsev G. Modern problems of small business development in Russia // Risk: resources, information, supply, competition. 2011. No. 2. P. 156.

12. Small business in Russia: problems and development prospects. M.: RARMP, 1997. S. 216.

13. Larina T. The state has prepared another tax surprise for small businesses in 2011 // Your business. 2010. September 28.

14. Romanenko E.V. State and small business: features of interactions in modern conditions: Monograph. M.: Economics, 2010. S. 196-198.

15. Chepurenko A. Improving the business climate in Russia will be facilitated by macroeconomic factors and the interests of new elites, and not at all the “good will” of the current bureaucracy // Business Journal. 2011. No. 5. S. 44-48.

16. Luxenburg N. All about business in Germany. St. Petersburg: Piter, 2007. S. 11-12.

17. Small and medium business in Russia. 2010: Stat. Sat. / Rosstat. M., 2010. S. 16.

18. Gvozdeva O.M. On the issue of the development of small business in Russia // Law and business: Collection of articles of the I annual International scientific and practical conference dedicated to the 80th anniversary of the birth of

Professor V.S. Martemyanova / Ed. rabot, uslug otdel "nymi vidami yuridicheskih lic" (red. ot

LEGAL REGULATION OF ACTIVITIES OF SMALL AND MEDIUM ENTREPRENEURSHIP SUBJECTS:

THEORY AND PRACTICE

The purpose of this article is to consider some features of the activities of small and medium-sized businesses. The study is based on a formal and logical analysis of the current Russian legislation. The article examines the existing legal regimes of small and medium-sized businesses. An analysis of specific measures of state support was carried out. Some ways of improving the mechanism for exercising the right to entrepreneurial activity are proposed.

Keywords: right to entrepreneurial activity, small business entities, economy, state, state support, tax regime.

I.V. Ershova. M.: Lawyer, 2012. S. 54-60.

1. Konstituciya Rossijskoj Federacii (prinyata vsen-arodnym golosovaniem 12/12/1993) 7-FKZ, dated 02/05/2014 No. 2-FKZ, dated 07/21/2014 No. 11-FKZ) // Sobranie zakonodatel "stva Rossijskoj Federacii. 08/04/2014. No. 31. St. 4398.

2. Grazhdanskij kodeks Rossijskoj Federacii (chast "pervaya) (red. 07/29/2017) // Rossijskaya gazeta. No. 238-239. 12/08/1994.

3. Trudovoj kodeks Rossijskoj Federacii (red. 07/29/2017) // Rossijskaya gazeta. No. 256. December 31, 2001.

4. Federal "nyj zakon dated July 24, 2007, No. 209-FZ "O razvitii malogo i srednego predprinimatel" stva v Ros-sijskoj Federacii" (red. dated July 26, 2017) // Rossijskaya gazeta. No. 164. 07/31/2007.

5. Federal "nyj zakon dated July 22, 2008, No. 159-FZ "Ob osobennostyah otchuzhdeniya nedvizhimogo imush-chestva, nahodyashchegosya v gosudarstvennoj sobstvennosti sub" ektov Rossijskoj Federacii ili v mu-nicipal "noj sobstvennenosti i arenduemogo sub" ektami maredogo predprinimatel "stva, i o vnesenii iz-menenij v otdel" nye zakonodatel "nye akty Rossijskoj Federacii" (red. dated 07/01/2017) // Rossijskaya gazeta. No. 158. 07/25/2008.

6. Federal "nyj zakon dated 04/05/2013 No. 44-FZ "O kontraktnoj sisteme v sfere zakupok tovarov, rabot, uslug dlya obespecheniya gosudarstvennyh i municipal" nyh nuzhd" (red. ot 07/29/2017) // Rossijskaya gazeta. No. 80. 04/12/2013.

7. Federal "nyj zakon dated 07/18/2011 g. No. 223-FZ "O zakupkah tovarov, rabot, uslug otdel" nymi vidami yuridicheskih lic" (red. ot 06/07/2017) // Rossijskaya gazeta. No. 159. 07/22/2011.

8. Postanovlenie Pravitel "stva RF dated December 11, 2014 No. 1352 "Ob osobennostyah uchastiya sub" ektov malogo i srednego predprinimatel "stva v zakupkah tovarov,

05/20/2017) // Sobranie zakonodatel "stva Rossijskoj Federacii. 12/22/2014. No. 51. St. 7438.

9. Federal "nyj zakon dated December 26, 2008, No. 294-FZ "O zashchite prav yuridicheskih lic i individual" nyh predprinimatelej pri osushchestvlenii gosudarstvennogo kontrolya (nadzora) i municipal "nogo kontrolya" (red. ot 10/30/2017) // Parliamentary gazeta, No. 90, December 31, 2008.

10 Vajpan V.A. Osnovy pravovogo regulirovaniya deyatel "nosti sub" ektov malogo i srednego predprinimatel "stva // Pravo i ehkonomika. 2015. No. 12. S. 4-19.

11. Burcev G. Modern problemy razvitiya malogo biznesa v Russia // Risk: resursy, informaciya, snabzhenie, konkurenciya. 2011. No. 2. S. 156.

12. Malyj biznes Rossii: problemy i perspektivy razvitiya. M.: RARMP, 1997. S. 216.

13. Larina T. Gosudarstvo prigotovilo malomu biznesu v 2011 g. ocherednoj nalogovyj syurpriz // Vashe delo. 2010. 28 September.

14. Romanenko E.V. Gosudarstvo i maloe pred-prinimatel "stvo: osobennosti vzaimodejstvij v sovremen-nyh usloviyah: Monografiya. M .: Ehkonomika, 2010. S. 196-198.

15. Chepurenko A. Uluchsheniyu predprini-matel "skogo klimata v Rossii budut sposobstvovat" mak-roehkonomicheskie faktory i interesy novyh ehlit, a vovse ne "dobraya volya" nyneshnej byurokratii // Biznes-zhurnal. 2011. No. 5. S. 44-48.

16. Lyuksenburg N. All about biznese v Germanii. SPb.: Piter, 2007. S. 11-12.

17. Maloe i srednee predprinimatel "stvo v Rossii. 2010: Stat. sb. / Rosstat. M., 2010. S. 16.

18. Gvozdeva O.M. K voprosu o razvitii malogo biznesa v Rossii // Pravo i biznes: Sbornik statej I ezhegodnoj Mezhdunarodnoj nauchno-prakticheskoj konferencii, priurochennoj k 80-letiyu so dnya rozhdeni-ya professora V.S. Martem "yanova / Pod red. I.V. Er-shovoj. M .: Yurist, 2012. S. 54-60.

A. V. NURMUKHAMETOV, PhD student

Institute of Economics, Management and Law (Kazan), Russia

THEORY AND PRACTICE OF STATE REGULATION AND SUPPORT FOR THE DEVELOPMENT OF SMALL AND MEDIUM BUSINESSES

Purpose: to analyze the measures used to support small and medium-sized businesses in countries with developed economies for the possibility of application in Russia.

Methods: statistical, abstract-logical, observations.

Results: Effective measures of state support for small and medium-sized businesses have been identified, including: the development of infrastructure services, the creation of favorable operating conditions for business, the system of state guarantees for loans, cooperation between large and small businesses and other measures, based on the experience studied, methods have been proposed that can be used in Russia.

Scientific novelty: Based on the analysis of foreign practice of state regulation and support of small and medium-sized businesses, the author examines the experience of developed countries and identifies the most effective measures for Russia in addressing issues of supporting small and medium-sized businesses. A model of synergy is considered, the effect of which can be achieved using an outsourcing system.

Practical significance: Proposed measures that are worth paying attention to when addressing the issue of state regulation and support of small and medium-sized businesses.

Key words: state support for small and medium businesses; measures to support small and medium-sized businesses in developed countries; international practice of stimulating the growth of small and medium-sized businesses.

Introduction

The article examines the state of small and medium-sized businesses (hereinafter referred to as SMEs) in countries with developed economies. It is no secret that the state of small and medium-sized businesses in Russia does not correspond to the scale of the country. In this regard, against the backdrop of the problems of SME development in Russia, special attention is paid to the forms and methods of state regulation and support for small and medium-sized businesses, which are used by many countries.

In many countries, the state plays an important role in creating conditions for the functioning of entrepreneurs and maintaining their dynamic development. SMEs create new jobs, develop innovative products, replenish the budget, contribute to the development of a more prosperous society. At the same time, state regulation and

Support for small and medium-sized businesses is carried out by various methods, among which are: the provision of direct financial support (subsidies, tax breaks, grants, etc.), as well as program-targeted, in which the state is presented as a customer for services/products of SMEs.

The study used statistical data from the analytical center of the Open Joint Stock Company "Russian Bank for Support of Small and Medium Enterprises" (hereinafter referred to as OJSC "SME Bank") and made an attempt to generalize the experience of developed countries in the issue under study.

Research results

In the developed countries of Europe, Asia, America, the share of small and medium-sized businesses in GDP ranges from 43 to 57%. So, in the USA

1 Outsourcing is a management strategy (system) in which the transfer of non-core business

processes on a contract basis to other organizations that specialize in a particular area.

GDP indicator reaches 52%, while in Russia this indicator does not exceed 20%. Only one macroeconomic indicator of GDP indicates the results of the economic activity of the state of developed countries, in which the lion's share is occupied by the SME segment (Fig. 1).

■ Share of SMEs in the country's GDP, %

Rice. 1. Contribution of SMEs to the country's GDP*

(Fig. 1. Contribution of small and middle entrepreneurship subject sin to the GDP of the country)

As can be seen from fig. 2, the share of small and medium enterprises in total employment shows good performance. According to experts, the involvement of the population of developed countries in SMEs helps to form a fairly stable middle class of the population, as a result of which social stability is achieved in society. For example, in the USA, the share of SMEs in the total number of enterprises is 97.6%, while in the overall structure of the SMEs account for only 54%. This indicates that productivity in the SME segment is significantly lower than in large enterprises. Analysis of the above data shows that there is a fairly high level of concentration in the US market, where 2.4% of large enterprises account for 48% of GDP.

2 Small and medium business in 2012: international experience in regulation and financing // Analytical Center of SME Bank OJSC (April 2013).

■ Share of SMEs in total employment, % ^___j Share of SMEs in the number of enterprises, %___j

Rice. 2. Share of SMEs, in %

(Fig. 2. Share of small and middle entrepreneurship subjects, %)

The infrastructure of the service sector for SMEs in developed countries is characterized by a variety of credit and financial operations provided to SMEs: with the support of the governments of developed countries, development centers, business incubators and technology parks, and export promotion centers are being created to accelerate the development of SMEs. A significant contribution to the development of SMEs in the countries studied was made by the development of credit and financial services. For example, in Italy, the number of SME development centers reaches 1200 (Table 1).

Table 1

Infrastructure services for SMEs (number)*

(Infrastructure services for small and middle entrepreneurship subjects (quantity))

Infrastructure groups USA Canada Japan Germany France Italy UK

SME development centers 1100 521 313 374 600 1200 450

Business incubators and technology parks 330,186 11,182,216 26,471

Export promotion centers 20 15 network network 26 123 60

3 Small and medium business in 2012: international experience of regulation and financing // Analytical Center of JSC "SME Bank" (April 2013).

4 Small and Medium Enterprises in 2012: International

experience of regulation and financing // Analytical Center of JSC "SME Bank" (April 2013).

One of the most common tools to support small and medium-sized businesses in developed countries, which occupies the largest share in the budget structure, is financial support for SMEs. The most common measures to support and develop small and medium-sized businesses by the state are given in Table. 2.

Table 2*

*Source: according to OJSC SME Bank.

As can be seen from Table. 2, the provision of state guarantees for loans to SMEs is one of the most popular measures of state support for SMEs in almost all countries. The analyzed countries, with the exception of Ireland and New Zealand, have their own programs of state guarantees. As other measures to support the SME sector in the listed countries, targeted

5 A start-up company with a short operating life.

loans (for example, for the development of innovations) with preferential terms (in Russia, Switzerland, etc.), microfinance, guarantees for export operations, tax incentives. In table. 3 shows the conditions for granting loans under federal and government programs.

Table 3

Conditions for granting loans to small and medium-sized businesses6*

(Crediting conditions for small and middle entrepreneurship subjects)

Country Interest rate on loans to SMEs (federal and government programs) Note

Canada 2-3% per annum The federal government makes it easier for SMEs to obtain loans through a partial interest rate subsidy policy

Korea 2.5-3% per annum 15 organizations are involved in the regulation of SMEs, most of them are governmental. 2 banks and 2 funds focused on small businesses established

Japan 2-4% per annum The government strongly stimulates the cooperative activities of SMEs, the association of small enterprises into cooperatives is welcomed (a purely Japanese approach, which means that you can get land, soft loans for the development of new technologies, for transport, a common parking lot for cars, etc.)

Singapore 5-6.5% per annum A distinctive feature of concessional lending is micro-firms, the number of employees of which does not exceed 10 people

Russia 12.25-19.5% per annum JSC "SME Bank" has been implementing the state program of financial support for small and medium-sized businesses since 2004 and is a conductor of state resources for small and medium-sized businesses throughout the country.

6 On approval of the Action Plan (“road map”) for the development of small and medium-sized businesses in the Republic of Tatarstan for 2014-2016: Decree of the Cabinet of Ministers No. 302 dated May 07, 2014 URL: http://prav.tatarstan.ru/ docs/post/post1.htm?pub_id=240243 (accessed 07/29/2014).

State support measures for the SME sector Country

Support in the form of guarantees for SME loans; - implementation of a policy of smoothing industry cycles Canada, Chile, Denmark, Finland, Hungary, Italy, Korea, the Netherlands, Slovakia, Slovenia, Spain, Switzerland, Thailand, Great Britain, USA, Spain

Provision of special conditions for guarantees for start-ups5 Canada, Denmark, the Netherlands

Increase in state guarantees for export operations Canada, Denmark, Finland, the Netherlands, New Zealand, Sweden, Switzerland, Spain, Great Britain

State co-financing (including through pension funds) Switzerland, Ireland, Denmark

Increasing the share of direct financing for SMEs Canada, Chile, Hungary, Korea, Serbia, Slovenia, Spain

Interest rate subsidies Hungary, Portugal, Russia, Spain, Turkey, UK

Tax incentives, deferred payments France, Ireland, Italy, New Zealand, Spain, UK, Russia

Creation of banks specializing in lending to SMEs, including lending to SMEs with a negative interest rate Ireland, Denmark

Funding by the Central Bank of credit institutions United Kingdom

Studies show that in many developed countries the main goal of supporting small and medium-sized businesses is not direct subsidization of enterprises or providing them with financial resources, but the creation of favorable conditions for the comfortable functioning of SMEs, as well as facilitating the access of small and medium-sized businesses to borrowed resources (formerly all through the implementation of guarantee programs). In countries with the most developed level of SMEs (for example, in Switzerland), regulatory practices are reduced to a minimum: the system of regulation of SMEs is simplified and the rules for small and medium-sized businesses are being revised, both in the manufacturing sector and in the trade sector (for example, in the UK) . At the same time, the tax policy in relation to small and medium-sized enterprises is particularly loyal. A striking example of a flexible tax policy in relation to small and medium-sized businesses is the practice of tax incentives in the field of innovation, adopted in the UK.

It is worth recalling that the question of the need for state regulation of economic activity was considered in various scientific schools. J. M. Keynes theoretically substantiated the expediency and necessity of state

leg regulation of the economy. The experience of the United States under F. Roosevelt is a confirmation of the thesis of J. M. Keynes, when with the help of government spending the economy develops in the right direction. But there is no unanimity among economists in substantiating the need for state regulation and the degree of its influence on the economy (Table 4).

As can be seen from Table. 4, economists in their research are based on the opposition of two elements - "market" and "state". Each opinion has the right to exist and in a certain period of time each of the points of view confirmed its validity and relevance. At the present stage of development, in our opinion, a balance of opinions is required, taking into account various theories.

According to Bloomberg, in 2014 Russia entered the Top 50 Best Countries for Doing Business for the first time, ranking 43rd (up 13 positions compared to 2013). In total, agency experts analyzed data for 157 countries. In terms of the costs of entrepreneurs, Russia lags behind in the costs of starting a new business, as well as in the cost of promoting goods. Most negatively, experts assess the Russian level of so-called non-material costs, which include the risks of corruption, the degree

Table 4

Economic ideas and views on the need for state regulation

economic activity*

(Economic ideas and views about the need for state regulation of economic activity)

Classical political economy (A. Smith) Gukasyan G.M. Economic theory: textbook. M.: Eksmo, 2008. 608 p. The "invisible hand" of the market implies minimal government intervention and market self-regulation based on free prices, which are formed depending on supply and demand under the influence of competition

Marxism (K. Marx) Marx K., Engels F. Works. Ed. 2. T. 25. Part 1. M., 1961. S. 481-482. K. Marx pointed out that the mutual connection of such phenomena as "... the state, foreign trade, the world market" is obvious. An analysis of the activities of a joint-stock company led Marx to the conclusion that "in certain areas it leads to the establishment of a monopoly and therefore requires state intervention"

Keynesianism (J.M. Keynes) Gukasyan G.M. Economic theory: textbook. M.: Eksmo, 2008. 608 p. Substantiated the need and named specific levers of state regulation of the market economy both during the crisis and in the long term

Modern monetarism (M. Fridman) Yadgarov Ya.S. History of Economic Thought. 4th ed., revised. and additional M.: Infra-M, 2009. 480 p. The market is capable of self-regulation, but at the same time, the existence of a free market does not eliminate the need for government intervention.

* Source: .

protection of property rights, inflation and tax burden. Bloomberg, while awarding low scores to the quality of various parameters of state regulation, does not take into account the level of access to financial resources of SMEs. Although, it is worth noting this fact, since, in our opinion, this can correct many positions in the ranking, after which it will become more complete and will reflect the real situation in the analyzed countries.

Russia, despite being included in the list of the Top 50 best countries for doing business, still lags behind in terms of the number of business openings by entrepreneurs. Among the 50 successful start-up companies of the last 10 years, 48 of them are in the USA, 2 more - in Norway and Denmark. This is a good example where the statistics speak for themselves. The experience of countries in which big business and small business not only coexist, but also interact, creating a synergy effect, is interesting. For large businesses, the synergy effect results in cost savings. The role of synergy, which takes place in the development of industry, was written at the end of the 19th century. A. Marshall, A. Serra, F. Liszt.

Already in many countries of the world, big business is increasingly interacting with small enterprises, using their advantages in areas where it is unprofitable for large enterprises to expend their efforts. An example of such developed countries can be, for example, the USA, Japan, Germany. In these countries, small business has a high development of detailed (operational) specialization of responsibility, as well as a high level of computer support. The level of the legal framework in these countries is provided by long-term relationships between big business and the state. In Japan, even the largest enterprises in their work interact with family micro-firms. Such a tandem provides the effect of the interaction of several factors, which is much more powerful than the sum of the effects of each of them. In Russian realities, the effect of synergy can be achieved by using the outsourcing system. Non-core business processes can be transferred to small businesses that are in this niche and are engaged only in this area of their activities. Broadcast

business process outsourcing can help to significantly reduce production costs.

Let's turn to the successful experience of Tatarstan, where small and medium-sized businesses are given worthy attention. For example, large international companies and developing domestic start-ups successfully interact with each other in the innovation and production technopark “Idea” (Kazan). The residents of the technopark offered clear conditions to large Russian companies in the form of a regulation of interaction, which spelled out the duties and functions when transferring business processes to them for outsourcing. The experience of cooperation with OAO Gazprom7 became a great achievement for the residents. During the conference, the residents of the technopark brought understandable conditions for cooperation to large businesses, creating a comfortable environment for joint work.

Another good example is the Alabuga SEZ, which opens up wide opportunities for small and medium-sized businesses, especially in terms of outsourcing. For example, Belaya Dacha LLC (representative of the food cluster) will receive agricultural products from local suppliers and supply processed goods for McDonald's fast food chains.

As scientists note, large firms are carriers of scientific and technological progress (hereinafter referred to as STP), they accumulate and then implement the methods of rational entrepreneurship. If large businesses are more open and ready to transfer non-core business processes to small businesses, we can talk about achieving a positive synergy effect.

Summarizing the international experience of supporting small and medium-sized businesses in developed countries, the following trends can be distinguished:

The governments of most countries of the world consider the promotion of SME development as the basis of the state economic policy, annually initiating numerous state programs worth tens of billions of dollars;

7 Partnership for Cluster Development: Proceedings of the International Conference, April 23, 2014 (Kazan).

The main support instruments are financial and infrastructural, as well as consulting, information support, export promotion;

The main goals of SME support programs are the creation of new enterprises, support for innovation and the use of new technologies, increasing the competitiveness of products, especially in world markets, creating new jobs, developing individual regions and industries;

Legislation in many countries is aimed at reducing administrative barriers, legal regulation is carried out mainly through direct action rules established in laws, and not in by-laws, an active antimonopoly policy is being pursued, and measures are being taken to curb unfair competition in relation to small businesses;

The principle of cooperation between large, small and medium-sized enterprises is cultivated, and they mutually complement each other, especially in the field of specialization of individual industries and in innovative developments.

Effective government regulation and support for small and medium-sized businesses is one of the important areas in the development of the private sector, which is confirmed by the country's economic recovery. It is estimated that more than 50%8 of all jobs in developing countries are in the SME sector. Therefore, for the economic growth and prosperity of the country, it is necessary to have appropriate state regulation and support for development-entrepreneurship and related institutions.

According to the results of the analysis, the most effective measures to support small and medium-sized businesses, adopted in world practice and having the opportunity to be adapted in Russia, include:

1. Development of infrastructure services for SMEs, such as SME development centers, business incubators and technology parks, export promotion centers.

2. Creation of favorable conditions for the functioning of SMEs.

3. Availability of various forms of financing.

4. Financial support for SMEs through the development of government programs.

5. Provision of state guarantees for loans to SMEs.

6. Creation of principles of cooperation between large and small businesses.

Bibliography

1. Mamina M.T. State support of small business within the framework of economic security // Audit and financial analysis. 2013. No. 1. S. 362-366.

Goals, objectives, directions and methods of state regulation of small and medium-sized businesses. Improving state regulation of small and medium-sized businesses Features of regulation of small-medium businesses in the Russian Federation

Send your good work in the knowledge base is simple. Use the form below

Introduction

The purpose of this thesis is to develop recommendations on the system of state support for small and medium-sized businesses. To achieve it, the following tasks were set:

characterize small and medium-sized enterprises, as well as consider their role in the economy

to analyze the state and development of small and medium-sized businesses in Russia

analyze the relationship between the volume of state financial support and the level of development of small and medium-sized businesses in the regions of Russia

evaluate other possible factors affecting the development of the SME sector

consider the problems hindering the development of entrepreneurship

explore measures of state support for small and medium-sized businesses

The object of the study is the mechanism of interaction between small and medium-sized businesses and the state. Subject - state policy in the field of regulation of small and medium-sized enterprises.

The theoretical basis of the study was the work of domestic scientists and practitioners in the field of entrepreneurship, statistics, management theory, data from information and analytical agencies.

Chapter I. Theoretical foundations for the development of small and medium-sized businesses in Russia

1.1 The concept of small and medium business in Russia

Thus, small or medium-sized businesses include:

commercial organizations (with the exception of state and municipal unitary enterprises);

individual entrepreneurs, heads of peasant (farm) households;

consumer cooperatives.

Small and medium-sized businesses do not include:

non-profit organizations (excluding consumer cooperatives)

public associations

simple partnerships

mutual funds

There are several conditions according to which small and medium-sized businesses are divided into 3 groups:

microenterprises

small businesses

medium enterprises

Thus, the average number of employees for the previous calendar year should not exceed:

15 people - for micro-enterprises

100 people - for small businesses

for medium-sized enterprises should be from 101 to 250 people

The number of employees in small and medium-sized enterprises is determined taking into account employees working under civil law contracts, part-time contracts, as well as employees of representative offices and branches.

At the moment, the following marginal values ​​​​of proceeds from the sale of goods (works, services) excluding value added tax for categories of small and medium-sized businesses have been established:

microenterprises - 60 million rubles;

small enterprises - 400 million rubles;

medium-sized enterprises - 1 billion rubles.

1.2 The main directions of state regulation of small and medium-sized businesses

The main law regulating the relations of small and medium-sized businesses with the state authorities of the Russian Federation is the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation".

The state policy in the field of small and medium-sized businesses pursues the following goals:

1) providing favorable conditions for the development of small and medium-sized businesses

2) ensuring the competitiveness of small and medium-sized businesses;

3) assistance to small and medium-sized businesses in promoting their goods (works, services), results of intellectual activity on the market of the Russian Federation and the markets of foreign states;

4) increase in the number of small and medium-sized businesses;

5) ensuring employment of the population and development of self-employment;

6) increase in the share of goods (works, services) produced by small and medium-sized businesses in the volume of gross domestic product;

7) increase in the share of taxes paid by small and medium-sized businesses

To achieve these goals, the Government of the Russian Federation provides for the following measures aimed at supporting and stimulating small and medium-sized businesses:

1) special tax regimes, simplified tax accounting rules, simplified forms of tax returns for certain taxes and fees for small businesses.

2) simplified methods of accounting, including simplified financial statements, and a simplified procedure for conducting cash transactions for small businesses;

1.3 Features of taxation of small and medium-sized businesses

1.4 Single tax on imputed income (UTII) Tax Code of the Russian Federation (as of March 10, 2011): LEXT reference book. - M.: Eksmo, 2011. - 1040 p.

UTII payers are individual entrepreneurs and organizations that carry out activities that fall under UTII (household and veterinary services, hotels, repairs, retail trade and public catering, passenger and freight transportation).

1.5 Simplified tax system

Simplified taxation system - a special tax regime applicable to small businesses and aimed at reducing the tax burden, as well as simplifying accounting.

This system of taxation assumes the following tax rates:

6%, if the objects of taxation are income

15% if the object of taxation is income minus expenses.

In order to transfer to this taxation system, the following conditions must be met:

the average number of employees at the enterprise for the reporting period should not exceed 100 people

income from the sale of goods and services for the last 9 months should not exceed 45 million rubles

1.6 Single agricultural tax

property tax

income tax

personal income tax

VAT

However, budgetary institutions, organizations conducting entrepreneurial activities in the field of gambling, as well as enterprises with branches and representative offices do not have the right to switch to a single agricultural tax.

1.7 Patent taxation system (PST)

The patent system of taxation is a type of special tax regime, which can be applied exclusively by individual entrepreneurs.

Thus, the legislation of the Russian Federation provides for significant simplifications in the taxation system for small and medium-sized businesses, which can significantly reduce tax deductions and reduce tax and accounting costs.

Chapter 2. Analysis of the development of state support for small and medium-sized businesses in the regions

2.1 Small and Medium Business Development Index

the number of small and medium-sized businesses per 100 thousand residents of the region;

the share of the average number of employees in small and medium-sized enterprises in the total average number of employees in the region;

proceeds from the sale of goods (works, services) of small and medium-sized enterprises per 1 employed in small and medium-sized enterprises;

the volume of investments in fixed capital of small and medium-sized enterprises per 1 employed in small and medium-sized enterprises

The most developed region turned out to be St. Petersburg with an index value of 10. The lowest index for the development of small and medium-sized businesses is presented in the Republic of Dagestan with an indicator of - 0.

1. Number of SMEs per 100,000 population

We find the total volume of small businesses per 100 thousand people - 189,149.2

2.2 SME support index

To build an index of support for small and medium-sized businesses at the regional level, the following assessment indicators were chosen National Institute for Systemic Research on Entrepreneurship Problems, Index of Development of Small and Medium-Sized Businesses in the Regions of Russia, 2013:

At the moment, the following marginal values of proceeds from the sale of goods (works, services) excluding value added tax for categories of small and medium-sized businesses have been established: