What is a small business. The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses have changed
Small business is an organization that falls under the criteria defined in the law "On the development of small and medium-sized businesses in Russian Federation".
Criteria for classifying an organization as a small enterprise
Any organization can be classified as a small business if it meets all the criteria specified in the table:
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Criterion |
limit value |
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Total share in authorized capital organizations of the Russian Federation, subjects of the Russian Federation, municipalities, public, religious organizations, funds |
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The total share of participation in the authorized capital of the organization of foreign organizations |
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The total share of participation in the authorized capital of the organization of other organizations that are not subjects of small and medium-sized businesses |
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Average number of employees for the previous calendar year |
100 people |
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Proceeds from the sale of goods (works, services) excluding VAT for the previous calendar year |
RUB 800 million |
The organization will lose the status of a small business entity if the limit value is exceeded:
- criterion 1, 2 or 3 - from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities;
- criterion 4 or 5 for three calendar years in a row - after these three years, i.e. for the fourth year.
Example. Determination of the organization's compliance with the criteria of a small business entity
In the authorized capital of the organization during 2013 - 2016. the Russian Federation, subjects of the Russian Federation, municipalities, foreign, public, religious organizations, funds and organizations that are not small businesses do not participate. The values of other criteria for recognizing an organization as a small business entity were as follows.
Since the average number of employees and the organization's revenue did not exceed the limit values for three consecutive years (2013 - 2015), the organization is recognized as a small enterprise in 2016.
Benefits for small businesses
Organizations - small businesses can keep simplified accounting and prepare simplified financial statements, including:
Also, small businesses have the right not to set a cash balance limit. That is, they can accumulate money in their cash register as much as they want.
In addition, a moratorium has been established on non-tax audits, namely: from January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small enterprises are prohibited.
Changes in current legislation
This register will include information about all companies that meet the criteria for inclusion in the NSR.
The register will be maintained by the Federal Tax Service and posted on its website.
However, by general rule, none additional information companies do not need to apply to the Federal Tax Service for this.
The register will be formed on the basis of information contained in the Unified State Register of Legal Entities, information on the average number of employees for the previous calendar year and tax reporting indicators submitted to the Federal Tax Service in accordance with the requirements of the Tax Code of the Russian Federation.
From August 1, 2016, the criteria for classifying organizations as small businesses will change, in particular:
- the criterion "average number of employees" will replace the criterion " ";
- instead of the "revenue" criterion, the "income" criterion will be applied. Moreover, all income of the organization that is taken into account for tax purposes, including non-operating income, will be taken into account. The maximum amount of such income will be for small enterprises - 800 million rubles.
Still have questions about accounting and taxes? Ask them on the accounting forum.
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We check whether your organization belongs to small enterprises or micro-enterprises.
In this review, you will find out which small business criteria. The number of small enterprises and micro-enterprises. Who belongs to small businesses, regardless of the 2020 taxation system.
It is generally accepted that most companies operating on the simplified tax system are small businesses. That "baby" can be any enterprise with small incomes. But it's not. The term " small businesses” also applies to . In short, small businesses are commercial organizations:
- economic companies and partnerships (with the exception of state and municipal unitary enterprises);
- production and consumer cooperatives;
- peasant (farm) farms;
- individual entrepreneurs.
Note: If you do not have commercial organization, then it will not be in microenterprise register and SMSB.
How to understand Is your company categorized as a small business??
The criteria by which firms are classified as small businesses are listed in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ"On the development of small and medium-sized businesses in the Russian Federation". There are three criteria for a small business. To small and medium businesses include registered in accordance with the legislation of the Russian Federation and meeting the conditions established by Part 1.1 of Article 4, business companies, business partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs who have:
- the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations (associations), charitable and other funds, organizations that do not belong to small and medium-sized businesses, in their authorized capital does not exceed 25%;
Note: part 1 of Art. 4 of the Federal Law of July 24, 2007 No. 209 * FZ "On the development of small and medium-sized businesses in the Russian Federation", "Commercial and non-profit organizations"
- average population employees for the previous calendar year does not exceed 100
human
Note: p. 2 h. 1 art. 4 Law No. 209-FZ
Note: Micro-enterprise - up to 15 people
- proceeds from the sale of goods, works, services excluding VAT for the previous calendar year does not exceed 800
mln rub. p. 3 h. 1 art. 4 of Law No. 209-FZ; par. 3 p. 1 Decree of the Government of the Russian Federation of April 4, 2016 N 265 No. 101 "On the marginal values of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses"
Note: For micro-enterprises, the maximum value of revenue is 120 million rubles.
The last two criteria must be met by and in order to be considered small businesses.
Information about the company and the entrepreneur is entered in a special register, which the Federal Tax Service of Russia forms annually on August 1 as of July 1. The data was first included in the register in 2016. The exception is consumer cooperatives (except for agricultural and newly created ones). Information about them will be included in the register in 2017 (letter of the Federal Tax Service of Russia dated August 25, 2016 No. SA-4-14/15649).
Approved income limit for small businesses - "kids"
From August 1, 2016, the financial criterion for classifying a business as a small or medium-sized business will not be sales proceeds, but the criterion “Income from entrepreneurial activity” will be introduced. When calculating income, you will have to take into account income for all types of activities, and take the calculation rules from the Tax Code of the Russian Federation. It is necessary to determine income on the basis of declarations for the simplified tax system, UTII and income tax. This means that the status of a small business no longer needs to be confirmed by any additional documents. At the same time, the limit values themselves in ruble terms will remain the same.
So, for micro-enterprises, the amount of income received from entrepreneurial activity for the previous calendar year should not exceed 120 million rubles. And for small and medium-sized businesses - 800 million and 2 billion rubles, respectively.
Starting from August 2016, other criteria by which an enterprise can be recognized as a “baby” will also change. Learn more about upcoming changes said the representative of the Ministry of Economic Development of Russia.
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SMALL BUSINESS CRITERIA
Classification of organizations and individual entrepreneurs as small and medium-sized enterprises
Note : In .pdf format
- new!
Important!
Lose your small business status if the amount of income or the average number of employees will exceed the limit values three consecutive calendar years(Part 4, Article 4 of the Law of July 24, 2007 No. 209-FZ). At the same time, the company will be excluded from the register no earlier than July 1, 2019 (letter of the Federal Tax Service of Russia dated August 23, 2016 No. SA-4-14/15480 (.docx 12Kb)).
Attention!
The status of a small business does not depend on which system of taxation you apply.
There are no documents and certificates for attributing to small, medium-sized businesses or micro-enterprises. Only indicators, according to the legislation.
Some medium-sized enterprises will be allowed to have more employees
Companies operating in the field light industry, it will now be easier to maintain the status of a medium-sized enterprise. For them, the Government of the Russian Federation may establish a special preferential criterion for the average number of employees. the federal law dated July 26, 2017 No. 207-FZ
As a general rule, the average number of employees of "middle peasants" enterprises for the previous calendar year should not exceed 250 people. A preferential criterion may be established for enterprises whose main activity (i.e., generating at least 70% of all income) is carried out within class 13 "Manufacture of textiles", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing" in OKVED.
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Conditions for entering information about JOINT-STOCK COMPANIES in the ERSMB
Why is our CJSC not in the register of small enterprises?
Information about joint-stock companies that meet the conditions established by subparagraphs "b" - "e" of paragraph 1 of part 1.1 of 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" is entered into the Unified Register , lists of which are submitted to the Federal Tax Service of Russia CJSC MICEX Stock Exchange, the Ministry of Education and Science of Russia, the Skolkovo Foundation and the Ministry of Economic Development of Russia in pursuance of paragraphs 1 - 4 of part 6 of Article 4.1 of the said Federal Law.
If a joint-stock company does not comply with any of the above conditions and is not included in the lists submitted to the Federal Tax Service of Russia by suppliers, there are currently no grounds for entering information about such a joint-stock company into the Register. Letter of the Federal Tax Service No. GD-4-14 / [email protected] from 21.02.2017
If the composition of your participants and founders is initially in order, you need to focus on more volatile indicators - on revenue and on the average number of employees. Based on these two indicators, in 2016 your enterprise can be considered small under the following conditions:
in 2013, 2014 and 2015 headcount and revenue indicators were not higher than the marginal ones.
Thus, small businesses can be those who pay taxes under the general regime (OSNO), and those ("simplification"), either ("imputation") or ESHN.
There is no need to register as a small business entity anywhere..
You do not need any certificate confirming your status as a small business.
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Does the enterprise on the simplified tax system belong to a small enterprise?
The balance sheet value of assets (residual value of fixed assets and intangible assets) is determined in accordance with.
Note: Executive authorities and local governments that provide support to small and medium-sized businesses maintain registers of entities - recipients of such support. But the presence of your enterprise in such a register, in general, does not give a 100% guarantee that it is small. And vice versa, if an enterprise is not in such a register, this does not mean that it does not belong to small ones.
From January 2017, "micro-enterprises" will have the right to organize a simplified personnel document flow
In particular, the named entities may not accept local acts containing norms labor law, such as (): ; position on wages; bonus provision; shift schedule, other documents.
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Can any government agency require a firm to confirm the status of a small company?
When submitting financial statements to the IFTS in simplified forms, it is not necessary to confirm the status of a small enterprise in any way. But the necessary information tax authorities may request additionally. Including during the tax audit. At the same time, it is important to understand that regulatory authorities, even without the participation of the payer, can collect information about which category he belongs to. Therefore, if your company is not recognized as a small business according to the criteria, you should not submit the same financial statements using simplified forms, you need to submit general accounting forms.
What BENEFITS are provided for small businesses
Accountants need to know two basic privileges granted to small companies.
The first - if your company is a small business, then from June 1, 2014 you can not set a cash limit (paragraph 10, paragraph 2). That is, you can accumulate as much money as you want in your cash register. To take advantage of this benefit, please state what you are storing cash at the cash desk without a balance limit.
Note: This benefit also applies to all entrepreneurs, even those who do not belong to small businesses.
The second is that small businesses have the right to apply simplified accounting methods (clause 4). You need to know that entrepreneurs do not keep accounting, so this relief is irrelevant for them. But for small firms, abbreviated forms of financial statements are provided. Also, they can not draw up annexes to the reporting, if not important information requiring decryption for controllers or founders (clauses 6 and 6.1 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). BUT microenterprises can even be a continuous method of registering business transactions.
In addition, small companies are not subject to a number of PBUs that are binding on others. The corresponding clause is contained in the accounting provisions themselves, so read regulations more carefully. For example, small businesses may not apply PBU 2/2008 “Accounting for construction contracts”, PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”.
If necessary, small businesses can reduce (paragraph 3 of the information of the Ministry of Finance of Russia No. PZ-3/2012). All this is recorded in the accounting accounting policy organizations.
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What benefits are provided to small businesses, micro-enterprises?
Small businesses, subject to certain conditions, may:
- apply ;
- conduct in a simplified manner;
- pay a regional single tax on the simplified tax system and PSN at a zero rate (for individual entrepreneurs);
- participate in public procurement as a matter of priority;
- avoid non-tax audits;
- receive subsidies to support small businesses.
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How many small businesses are there in Russia?
At the beginning of 2014, according to the Russian Federal State Statistics Service, there were 5.6 million small and medium-sized companies in Russia. Of these, 3.5 million (62.8%) are individual entrepreneurs, and approximately 1.8 million (32.7%) are micro-enterprises. The latter include companies with revenues up to 60 million rubles per year and the number of employees up to 15 people. Together, both of these categories account for 95.5% of small and medium-sized businesses in Russia.
Only 235 thousand companies (4.2% of the total) are small companies. They have a turnover of up to 400 million rubles and employ up to 100 people. About 17 thousand companies, or only 0.3% of the total number of small and medium-sized firms, belong to the medium business category. Flagships have a turnover of up to 1 billion rubles and a staff of up to 250 employees.
In 2016, there were 5.84 million SMEs in Russia, 95% of which are micro businesses with fewer than 15 employees. The sector employs 18 million people (25% of all employed).
View the Unified Register of Small and Medium Business Entities
On December 29, 2015, Federal Law No. 408-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” was adopted, providing for the creation of a unified register of small and medium-sized businesses by August 1, 2016.
The unified register of small and medium-sized businesses is maintained by the Federal Tax Service.
How organizations get into the register of SMEs
Information about legal entities and individual entrepreneurs is entered into the Unified Register of Small and Medium-Sized Businesses annually on August 10 of the current calendar year based on information available to the tax authorities as of on July 1 current calendar year. The requirement for the total share of participation of legal entities that are not SMEs in the authorized capital of an LLC in order to enter information about such companies in the Register is taken into account when entering information into the Register, starting from 2017.
If prior to the date of updating the information of the Register on August 10, 2017, the LLC participant was not an SME entity (information about him until that moment could not be included in the Register), the conditions for the total share of participation are not considered to be met.
Thus, if an LLC as of July 1, 2017 did not meet the condition for the total share of participation of legal entities that are not SMEs, then information about it is not contained in the Register.
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What to do if the Federal Tax Service FORGOT to enter in the "Unified register of small and medium-sized businesses"
If the taxpayer reveals that there is no information regarding himself in the Unified Register of Small and Medium-Sized Businesses, an application must be filled out. The formation and submission of the application is carried out through the website of the Federal Tax Service of Russia in the section “Other functions of the Federal Tax Service - Unified Register of Small and Medium-Sized Businesses -“ Are you not in the register or the data is incorrect? ".
When filling out an application to correct the information reflected in the Unified Register of SMPs, taxpayers need to pay attention to the correct reflection of the requisite "IFTS at the place of registration of the taxpayer", namely, the IFTS Code at the place of registration. If this detail is filled in incorrectly, the taxpayer's Application will not be considered.
Before 2019, no one will fly out of the register of small and medium-sized businesses
The three year rule applies. Those. the category of a small or medium enterprise can be changed if its indicators were above or below the limits for income and number of employees for 3 consecutive calendar years.
Companies and individual entrepreneurs were included in the register of small and medium-sized businesses according to their status for 2016 (i.e., according to data for the previous 2015). Accordingly, for the first time, the category of a small or medium-sized enterprise included in the register can be changed during the formation of the register as of 07/01/2019 (according to data for 2018).
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A new procedure for submitting a mandatory copy of accounting (financial) statements to the statistical authorities. The order was developed in connection with amendments to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. |
Small and medium businesses have a number of advantages over large organizations. In particular, they can enjoy preferential tax regimes and apply for government assistance at the initial stages of development. How to determine who belongs to the category of SMEs in 2018 - read in this article.
What is a small business?
According to the law No. 209-FZ "On the development of SMEs in Russia" dated July 24, 2007, a small and medium-sized business (SME) is any commercial structure registered in the country and meeting certain criteria.Organizational form in this case, it does not play a significant role, that is, both individual entrepreneurs and legal entities can belong to small businesses. In addition, agricultural and consumer cooperatives, farms and economic partnerships are allowed to acquire SME status. What criteria must a company or individual entrepreneur meet in order to be considered a small business?
SME Criteria
The criteria for distinguishing between small, medium and micro enterprises are specified in Art. 4 of law No. 209. There are restrictions for SMEs on:- the number of employees
- the amount of annual profit,
- stakes in the authorized capital of the state, as well as other organizations.
In 2018, amendments were made to Law 209-FZ, thanks to which there are more enterprises in Russia that are classified as SMEs. This happened due to the fact that legislators somewhat raised the upper bar for maximum income for small businesses. In particular, for micro-enterprises, the maximum amount of earnings has increased from 60 to 120 million, for small enterprises - from 400 to 800 million.
The indicators of the maximum number of employees remained the same. For enterprises engaged in the processing of textiles and the production of clothing, the average number of employees can reach up to 1000 people (Government Decree No. 209-FZ of November 22, 2017).
The changes also affected the period during which an entrepreneur retains the status of an SME subject after exceeding the limit on the number of employees or income. Previously, this period was two years, since 2018 - three. Thus, a company that has crossed the bar in terms of number or revenue this year, according to 209-FZ, will be included in the category of SMEs until 2021.
Another important criterion for determining SMEs is the share of participation in the authorized capital of the company. For state structures, as well as funds, public and religious organizations, it cannot exceed 25% in the Criminal Code of a small enterprise. Other commercial structures can now borrow up to 49% Before this year, the limit, as for government agencies, was 25%.
Limits on the share of participation of state and commercial structures The CC does not apply to:
- participants of the Skolkovo project;
- shareholders working in the innovation sector of the economy;
- organizations that put into practice the advanced technological developments of their founders (scientific, budgetary institutions).
Register of SMEs
You can check the status of the company by contacting the state register of SMEs. The resource began to function on August 1, 2016 and includes an extensive database on each representative of a medium or small business.The list is formed by employees of the Federal Tax Service on the basis of data that entrepreneurs submit to the tax service. The register contains basic information about the company: name, TIN, address, category, codes activities of OKVED, availability of licenses and their types.
At the request of businessmen single base can enter information about products, contacts, the number of contracts concluded as part of the implementation of the public procurement program. New data is submitted to in electronic format on the FTS website.
Benefits of SMEs
Compared to large holdings, small and medium-sized enterprises have significant privileges. Let's take a closer look at some of them.Organizational Privileges
1. Small businesses have the right to apply simplified taxation regimes, under which it is easier to submit reports (on a popular simplified tax system, they are submitted once a year). The relief does not apply to LLCs or JSCs, whose revenue exceeds 800 million rubles a year. In such organizations, an additional audit is carried out.2. There is no need to set a cash limit on the cash register. That is, a businessman can keep any amount of money in the cash register.
3. SMEs have an advantage over large companies in the process of acquiring leased real estate (municipal, state).
4. Inspections by the supervisory authorities of companies in small and medium-sized business sectors take place according to a "sparing" program - no more than 50 hours annually. Micro-enterprises inspect 15 hours each year.
Scheduled inspections are required if a company or individual entrepreneur operates in the field of healthcare, heat supply, education, energy or public projects
tax incentives
An enterprise that falls into the category of SMEs can significantly reduce the amount of tax deductions. Existing preferential taxation systems have certain conditions under which they can be applied. For example, a legal entity cannot use a patent (PSN). For other regimes - a simplified taxation system, a single tax on imputed income and a single agricultural tax - everything depends on compliance with the criteria for annual income and the size of the organization.| Name of the taxation system | Annual income limit | The number of employees |
| UTII | Not installed | No more than 100 |
| USN | No more than 160 million rubles | No more than 100 |
| PSN (only available for individual entrepreneurs) | No more than 60 million rubles | No more than 15 |
| ESHN | The share of profit from the sale of agricultural products - not less than 70% of the total income | For individual entrepreneurs, enterprises in the field of fisheries - up to 300 people, for agricultural organizations - unlimited |
In 2016, changes were made to the legislation, thanks to which the authorities in the Russian regions were able to reduce tax rates for UTII and STS at their discretion. For a single tax on imputed income (UTII), they can reduce the rate from 15 to 7.5%, for the STS - from 7 to 1%. In this case, the company or individual entrepreneur must pay without delay insurance premiums to off-budget funds and create new jobs (to expand the state).
Tax holidays for SMEs
In the period from 2015 to 2020, entrepreneurs who have registered their activities for the first time have the right to reduce the tax rate to 0%.Tax holidays require the following conditions to be met:
- choice of PSN or STS as a taxation system;
- documentary registration of the company for a period later than the date when the law on tax holidays within the region was adopted;
- the type of activity must comply with the list fixed in the law adopted at the regional level.
For small business news, we launched a special channel in
Not many people know the difference between small, medium and large businesses. To understand the differences between these concepts should, especially, a novice entrepreneur. In the case of defining the idea of entrepreneurship and writing a business plan, you should have ideas about the future occupation.
What it is
Small business is the most common form of entrepreneurship, which is chosen by most start-up businessmen.
Medium business̶ it is a form of entrepreneurial activity that, compared to a small business, has a more impressive annual income and more extensive and diverse resources for commercial activities.
Big business is a form of entrepreneurship that includes popular companies covering an entire country or more than 2 countries of the world, as well as having a strong demand from consumers.
Key Features of Entrepreneurship
Each form of commercial activity ̶ SMEs or big business has its own characteristics, which makes them different from each other.
small features
Small businesses are not only individual entrepreneurs, but also companies whose average annual number of employees is at least 50 people.
The territorial activity of these companies is small, and the list of their areas of activity may include:
- the shops;
- firms with small production that produce small volumes of goods;
- companies with tourism activities;
- medical offices (dental, etc.);
- various training courses, etc.
For small businesses, the period for conducting inspections has been reduced and annually is no more than 50 hours.
Until December 31, 2018, these businesses are granted a two-year supervisory vacation, during which no supervision will be carried out. Sanepidemnadzor and fire inspection visits are not threatened, and the activity license will not be checked.
According to part 2 of article 10 of the Federal Law “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”, upon receipt of complaints from consumers about violations of the law, an audit will be carried out.
In 2018, entrepreneurs who:
- register for the first time;
- carry out industrial, social or scientific activities;
- provide services to the public.
Small businesses do not need proof of status. It is only necessary to adhere to the above limits (income, number of employees and share in the authorized capital). If the limits were exceeded within 1 or 2 years, then this is not a reason for losing status. In this case, it will be kept for 3 calendar years.
signs of mean
Compared to a small business, medium business includes entire networks of enterprises working for a large consumer audience. This entrepreneurial form can carry out its activities not only within the whole city, even within the region.
Compared with small businesses, where a large role is assigned to staff, on average - the quality of goods (services) is put in the foreground. Since the average enterprise is not large, it will not be difficult for it to adapt to changing market conditions.
Large or big business
Enterprises big business can spend money on advertising commercials of their products on the most popular television channels. In different cities and countries, this form of business has its own branches and representative bodies, employing hundreds of thousands of employees.
The subjects of large business are large companies that:
- engaged in the production of equipment: Apple, Bosch, Samsung, Lenovo, etc.;
- produce food products: MC.Donald, Nestle, Coca Cola, etc.;
- produce vehicles car brands: Ferrari, Bogati, Alfa Romeo, BMW, etc.
The criteria are easy. In order to be a major entrepreneur, you must meet the following:
- have at least 251 employees:
- receive income of at least 2 billion rubles;
- timely inventory and revaluation of fixed assets.
Valid since 2016 single register SME, which contains enterprises that have received the status of SMEs.
These forms of entrepreneurship acquire the status of SMEs if they meet the criteria below:
- have a certain amount of income;
- have a certain number of employees;
- have a certain share of participation of other companies in the authorized capital.
According to article 4 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation", these limits do not apply:
- persons holding shares in the economic high-tech sector;
- persons participating in the Skolkovo project;
- companies that practice the latest technology, which are developed by their owners ̶ budgetary and scientific institutions;
- companies whose founders are included in the government list of persons who provide state support innovative activity.
If an individual entrepreneur does not have employees, then his status is determined by the criterion of their annual income. If individual entrepreneurs and LLCs were included in the unified register of SMEs for the first time, then their status should be determined by the criterion of the number of employees.
If an enterprise receives the status of an SME, then certain benefits are provided to it, namely:
- the right to keep as much money in the cash register as you want and there will be no fine for this.
- the ability to maintain simplified accounting. This does not apply to individual entrepreneurs, since they are not required to keep records. And companies are required to charge annual depreciation, and not once a month.
- endowed with an advantage in the purchase of state and municipal real estate, etc.
List of enterprises that meet the specified criteria, annually formed by the Ministry of Industry and Trade of the Russian Federation. This list is provided to the Federal Tax Service of Russia, after which certain information is entered in the register by the tax authorities.
We bring to your attention a video that talks about why big business wins.
Main advantages
Both SMEs and large companies have their own strengths and weaknesses.
The list of advantages of small business is as follows:
- the presence of a small need for initial capital;
- relatively low costs during the implementation of entrepreneurial activities;
- availability of a quick response to changes in the market sphere;
- the presence of a relatively fast turnover of equity capital;
- the trend of growth of vacant vacancies, which has a beneficial effect on the increase in populated employment.
The main advantages of medium-sized enterprises are:
- creation of new places of employment;
- high productivity of capital investments;
- relatively high profitability;
- high competitiveness and mobility.
Big business is also endowed positive qualities, namely:
- the ability to ensure economic stability in the country;
- ability to change external environment business;
- the ability to save on production costs;
- implementation in business modern technologies etc.
Cons and risks
In order to start building your business, an entrepreneur must familiarize himself with the main disadvantages various enterprises. For example, small business has the following disadvantages:
- relatively high level of risk;
- dependence on big business;
- the presence of a low professional level of managers;
- difficulties in obtaining loans and subsidies.
The size of the initial capital also matters. For example, if this size is large, then the firm will be able to hold out during the crisis period.
Medium business also has certain disadvantages, namely:
- the presence of fierce competition and the threat of being taken over by large companies;
- the presence of barriers and difficulties in obtaining a license and patents;
- frequent shortage of working capital;
- difficulties in obtaining loans due to lack of confidence in banks.
Big business is also not without problems. The main disadvantages this business are the presence:
- excessive economic concentration;
- localization of economic relations;
- blocking horizontal commercial links that do not go beyond a particular company.
Differences among themselves
For a clear example of the differences between small medium and large businesses, we can cite the following table.
Basis for success
Despite the dependence on the external environment, small business can also be successful. Only the best employees in their field work here. The success of this business is determined by having a strategic plan for the development of the enterprise.
Medium business can easily adapt to changing market conditions. Success also depends on having effective management.
Major success large enterprise is the presence efficient business models that are built in such a way that even after 10 years they continue to work, surviving crisis situations and bringing huge income.
Regulatory regulation
Questions regarding the implementation of entrepreneurial activities by SMEs and large companies, governed by a number of laws, namely:
- Federal Law "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control" dated December 26, 2008 No. 294-FZ.
- Federal Law "On the development of small and medium-sized businesses in the Russian Federation" dated July 24, 2007 No. 209-FZ.
In 2020, there will be changes in the criteria for small and medium businesses, which were adopted back in December 2018. Restrictions on income and number of employees are the same. Restrictions for founders-foreign companies have been relaxed.
The whole business is classified according to the scale of activity. To evaluate it, specific performance indicators of the company or entrepreneur are used. The development of small and medium-sized businesses, as well as the establishment of criteria for their gradation, is devoted to the Federal Law of July 24, 2007 No. 209-FZ.
Benefits and restrictions in various laws often refer specifically to the size of the enterprise. The criteria for classifying small businesses in 2020 remained the same. The last changes were made in December 2018, and twice at once. Use the convenient tables in the article and our explanations to learn about the new requirements and check which category of business you belong to.
Important! In 2020, for small businesses, there is a system of protection against the collapse of banks. If the Central Bank revokes credit institution license, enterprises will be able to receive compensation - up to 1.4 million rubles. Find out,
Small and medium business: criteria for attribution 2020, table
SMEs generally include:
- business companies, partnerships and partnerships,
- production and consumer cooperatives,
- peasant (farmer) farms,
- individual entrepreneurs.
These entities must also meet the criteria for annual income and number of employees. Note that income must be taken into account according to the rules tax accounting. That is, take the amount of proceeds from sales and non-operating income. All indicators for various categories businesses are given in the table.
If the company's performance is consistent different types business - revenue to small businesses, and the number of employees to medium-sized ones, for example, consider the following:
- determine the category of the business entity by the highest value condition,
- for individual entrepreneurs without employees, determine the category by the amount of income,
- category of business entities and partnerships - participants in the Skolkovo project, which did not submit tax returns with data on income for last year, determined by the number of employees.
Medium business entity
Medium-sized business entity: the 2020 criteria provide for exemptions for light industry companies. Enterprises will be included in this category if the maximum number is not 250, but 1,000 people.
To apply this exemption, activities under OKVED may be within class 13 "Manufacture of textile products", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing industries". Income from these activities must be at least 70% of the total income.
Such medium-sized business entities who belong to them in 2020 are determined by the Ministry of Industry and Trade annually no later than July 5 of the current year. And officials send these data to the Federal Tax Service for inclusion in the unified register of small and medium-sized businesses, which we will discuss below.
Example
The company is engaged in the production of leather and leather products, and also provides transport services. In 2019, she received 850 million rubles of income from the sale of leather products and 55 million rubles from the provision transport services. Average headcount employees for the year amounted to 500 people.
The company can be classified as a medium-sized business, despite exceeding the limit of employees. The activity for the production of leather and products from it belongs to the light industry. The income from this type of activity is 93.9% ((850 million rubles x 100): (850 million rubles + 55 million rubles))
Small business
Small business 2020 eligibility criteria are important to know in order to assess whether a company is eligible for some benefits and concessions. And they are provided enough in various industries:
- small enterprises have the right to keep accounting records in a simplified form and submit reports in a simplified form,
- small and micro enterprises have benefits for conducting cash transactions, it has the right not to set a cash balance limit,
- regional laws may introduce benefits for such businesses - a reduced tax rate under the simplified tax system, benefits for property tax and transport tax,
- the right to conclude fixed-term contracts with employees employment contracts, even if there are no grounds for this, prescribed in the labor code,
- benefits of participating in public procurement. From small enterprises, state bodies-customers are obliged to purchase at least 15% of the annual volume of purchases,
- for small enterprises, the Government introduced supervisory holidays. True, they ended on December 31, 2018, but a precedent has been created.
If a small business exceeds the limits in terms of income or number of employees, it can move into the category of medium ones. But this will not happen immediately, but if the criteria are consistently exceeded for three years in a row.
microenterprise
A microenterprise is a type of small business. Micro-enterprise criteria for 2020 are such that, unlike small companies, such activities always allow the application of a simplified taxation system.
Simplified restrictions, for employees - 100 people and income - no more than 150 million rubles, often deprive small businesses of the opportunity to use the simplified tax system. But among the simplisticians there will definitely be micro-enterprises.
- newly created LLC, joint-stock companies with a single shareholder business partnerships and partnerships, production and consumer cooperatives, peasant (farm) enterprises. Creation period - from August 1 of the current year to July 31 of the next year,
- newly registered individual entrepreneurs with a similar period of creation;
- Individual entrepreneurs who apply exclusively the patent system of taxation.
Small and medium-sized businesses: who belongs to them in 2020
We told who are small businesses and who belongs to them in 2020. But there are also additional criteria for companies in the form of LLC and JSC. The changes affect precisely these additional criteria.
Eases have been adopted regarding the share of participation of foreign companies in authorized capitals small businesses. The 49% limit has been removed, provided that the foreign founder himself is a small or medium-sized enterprise and is not registered offshore. Confirm Compliance foreign company criteria for small or medium-sized enterprises may audit opinion.
Where the presence of the status of "small enterprise" is prescribed
We have given the criteria for SMEs of 2020 - small businesses, we will tell you where the presence of such a status is recorded. Tax officials, according to the data they have from the declarations, the Unified State Register of Legal Entities, the EGRIP, form a register of small and medium-sized enterprises. They do this annually on August 1 as of July 1.
You can check which category the company belongs to on the website of the Federal Tax Service rmsp.nalog.ru. If you find the wrong category, you can contact the tax authorities here on the site. To do this, use the field "Are you not in the registry or the data is incorrect?" at the bottom of the page.
If the criteria for classifying as a small and medium-sized business are violated for three consecutive years, the company may be transferred to another category or excluded from the register. The tax authorities can cross out no earlier than July 1, 2020.
Overview of the latest changes in taxes, contributions and wages
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.
