home Interpreter Distinctive features of medium business. The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses have changed

Distinctive features of medium business. The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses have changed

Which meets certain criteria and information about which is indicated in the unified register of small and medium-sized businesses.

Thus, microenterprises are small businesses and have certain benefits.

Criteria for microenterprise

The criteria by which companies that do not belong to large businesses are subdivided are:

the amount of income;

the number of employees;

share of participation of other organizations and companies in authorized capital.

At the same time, the tax regimes applied by enterprises are not taken into account in the calculations. Income limits are set by the Government.

The conditions for classifying an organization as a micro-enterprise are prescribed in article 4 of the Federal Law No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation».

These conditions are:

the average number of hired personnel is up to 15 people at the end of the year;

total share of charities, public organizations in the authorized capital of micro-enterprises no more than a quarter, and foreign, not related to small businesses, 49%;

annual revenue before tax, received from the sale of goods and the provision of services, up to 120 million rubles.

Note that for production, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, only the criteria of number and income are important. Other conditions for them are not taken into account.

If, for example, in terms of the size of an LLC that meets the legal criteria, it can be considered a micro-enterprise, but its revenue for last year is in the range of more than 800 million rubles to 2 billion rubles inclusive, such an LLC will be considered a medium-sized enterprise.

In addition, micro-enterprises include (part 3 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ):

newly created legal entities, production or consumer cooperatives, peasant (farm) households);

newly registered IP;

Individual entrepreneurs using only PSN.

Wherein additional licenses and documents to confirm the status of a micro-enterprise are not needed.

Procedure for calculating revenue

Revenue is calculated as a total of all activities. Combination of several activities and different systems taxation does not matter - the entire annual income is taken into account. Combination of tax regimes, for example, the simultaneous application of the simplified tax system and UTII or common system taxation is not a reason for not being included in the Register. All calculations for determining revenue are made in accordance with tax legislation for each taxation system separately.

What is the difference between a microenterprise and a small enterprise

A microenterprise is a type of small enterprise.

Small and micro-enterprises, including, must generally meet the above legal criteria.

Differences between micro and small enterprises arise only in terms of size and income.

If for a small enterprise for the previous year it should not exceed 100 people, then a micro-enterprise will be considered one in which the average number of employees did not exceed 15 people (clause 2, part 1.1, article 4 of the Federal Law of July 24, 2007 No. 209-FZ).

The income of a small enterprise for the previous year cannot exceed 800 million rubles, and for a micro-enterprise such a restriction is 120 million rubles (clause 3, part 1.1, article 4 of the Federal Law of July 24, 2007 No. 2016 No. 265).

For convenience, we present the above criteria also in tabular form:

The difference between these small enterprises and microenterprises is not limited to the difference in income and number of employees. Small businesses have the right to use the simplified taxation system. At the same time, there are limits on the number of employees and income level, which reduce the possibility of applying the simplified taxation system for small businesses.

So the simplified taxation system can be applied by companies, regardless of the sector of the economy in which they operate, if the number of employees in the enterprise is not more than 100 people, and the income is not more than 150 million rubles. Such restrictions prevent most small businesses from applying the simplified taxation system.

However, these limits do not apply to micro-enterprises only if:

the value of its fixed assets does not exceed 150 million rubles;

it has no branches;

other companies participate in its authorized capital in a share not exceeding a share of 25%.

In addition, micro-enterprises have the right to use a standard form employment contract, approved by resolution No. 858 of August 27, 2016.

Also, a micro-enterprise has the right to refuse to apply a number of regulations that regulate its activities. Among such acts, the development of which for other categories is an obligation, include, for example:

internal rules work schedule;

position on wages;

vacation schedules, etc.

Information about the micro-enterprise and the Unified Register of Small and Medium Business Entities

The tax service develops and maintains single register subjects of small and medium business.

The register contains a list of medium and small enterprises.

Micro-enterprises contained in the Unified State Register of Legal Entities and EGRIP are also indicated in the register indicating their status.

Information about a micro-enterprise is reflected in the Unified Register of Small and Medium-Sized Business Entities (ER SMSP) as follows:

If the enterprise meets the above criteria for 3 years, then the organization or individual entrepreneur is automatically included in the Unified Register of Small and Medium Business Entities (ER SMSP).

Since the register is reflected in the Unified register of small and medium-sized businesses is formed automatically, employers do not need to submit any additional documents, and there is no need to write an application for establishing the appropriate status.

To reflect information in the Unified Register of Small and Medium-Sized Businesses, it is necessary to comply with the main condition - to regularly submit accounting and tax reporting to the tax authorities.

Based on the information received, a decision is made on the compliance of the subject with the characteristics of a microenterprise.

You can see the status that the company has after registering on the official website of the Federal Tax Service of the Russian Federation through your personal account.

The search is carried out on request, in which it is necessary to indicate the name of the company, its TIN, OGRN or OGRNIP.

Benefits for small businesses

At the state level, a number of benefits are provided for organizations and individual entrepreneurs that meet the criteria of a micro-enterprise, namely:

The possibility of using a simplified accounting;

Ability to prepare simplified financial statements;

Simplified procedure for cash transactions. So small businesses may not approve the cash balance limit (clause 2 of the Directive of the Central Bank of March 11, 2014 No. 3210-U);

Minimum HR documentation;

Priority in participation in public procurement (micro-enterprises should account for at least 15% of the total annual volume of public procurement).

Eligibility for subsidies and grants;

At many small businesses in 2019, it is impossible to carry out scheduled inspections(but we are not talking about inspections by the Federal Tax Service, the PFR or the FSS).

Micro-enterprises can count on gratuitous subsidies to compensate for part of the costs under a leasing agreement, to secure a loan and expenses incurred in connection with participation in specialized and thematic events (conferences, exhibitions, etc.).

All these actions are designed to reduce time and material costs business for its maintenance, develop it, creating new jobs.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Micro-enterprise: details for an accountant

The Supreme Court of the Russian Federation on the grounds for the emergence of labor relations and the procedure for their registration by employers-microenterprises
Entrepreneurs that are classified as micro-enterprises should establish the presence of either ... entrepreneurship, which belongs to micro-enterprises, approved by the Decree of the Government of the Russian Federation ... small businesses, classified as micro-enterprises, the employer can exclude from ... entrepreneurship, which is classified as micro-enterprises. Lack of properly formalized ... small business, which is classified as micro-enterprises). For your information: the representative of the employer - ...
Changes in personnel records in 2017
Certain categories of employees will be changed, micro-enterprises will switch to a simplified version of accounting ... . Simplification personnel records micro-enterprises Personnel accounting at micro-enterprises in 2017 will become ... the procedure can only be officially recognized as micro-enterprises by legal entities. These are organizations, staff ... rubles. If a company loses micro-enterprise status during 2017, it...

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 is the form entrepreneurial activity, which, compared with small businesses, 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

Large businesses can spend money advertising 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.

Since 2016, a unified register of SMEs has been operating, 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 Newest technologies, 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 for innovation.

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 explains why he wins big business.

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.

Small business is the subjects of small and medium-sized businesses. This status can be obtained by an organization that meets the criteria approved by law. Companies from the list of SMEs are exempt from inspections and have advantages and benefits in accounting and tax accounting participation in public procurement.

Let's figure out which organizations and individual entrepreneurs in 2020 fit the definition of small business.

Key Criteria for a Small Business

fall within the income limit;
fall within the limit on the number of employees (the number of small enterprises should not exceed 100 people);
fall within the limit on the share of participation of other companies in the authorized capital.

Small businesses are considered to be companies and entrepreneurs, regardless of the tax regime, if they meet the conditions. These can be firms and individual entrepreneurs on the simplified tax system, UTII, patent, DOS.

From 08/01/2016, the calculation of the maximum amount of income for the past year includes not just all cash receipts, but all income from a tax return. Here are the criteria for classifying an enterprise as a small one in the form of a table.

Table 1. Indicators of income and number of employees.

Another significant factor is the equity stake. We will supplement the criteria for a small business in 2020.

Table 2. Shares in capital.

The number of employees in 2020 is determined based on average headcount, a report on which is submitted annually to the tax office.

As for shares in the authorized capital, Federal Law No. 209 of July 24, 2007 provides for exceptions. Limits do not apply to:

shareholders of the high-tech (innovative) sector of the economy;
participants of the Skolkovo project;
companies that practically apply the latest technologies developed by their founders - budgetary or scientific institutions;
companies whose founders are included in the government list of persons providing state support for innovation.

But income for the past tax period is estimated according to tax returns.

The Federal Tax Service explained what small and medium-sized businesses are: the 2020 classification criteria are contained in a letter dated 08.18.2016 No. 14-2-04 / [email protected].

Small Business Inspections 2020

For such enterprises, shortened inspection periods apply. Any regulatory authority may inspect a small business entity for no longer than 50 hours per year. And for microenterprises maximum term- 15 hours per year.

For 2 years (from 01/01/2016 to 12/31/2018), the "kids" were provided with supervision holidays. Such a benefit for small companies and individual entrepreneurs was established by Federal Law No. 246-FZ of 07/13/2015. But this only applied to scheduled inspections. If a complaint is received from the consumer or government agencies have information about the violation of the law by the company, the inspectors will come with an audit.

The term of the "supervisory holidays" established by Federal Law No. 246-FZ, which expired at the end of 2018, was extended for 2019 and 2020 by the Federal Law, it is published on the official portal of legal documentation. But it must be borne in mind that supervisory holidays do not apply to inspections carried out by the risk-based control method, and this method is used by such departments as the Federal Tax Service, the Ministry of Emergencies, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor. Consequently, the subject of SMEs is not exempted from inspections by these departments.

In addition, there are no supervisory holidays for those enterprises that are engaged in licensed activities:

banks;
insurers;
private security companies;
subsoil users;
pharmaceutical companies;
carriers;
and many others (a complete list of 52 items is given in Article 12 of the Federal Law of May 4, 2011 No. 99-FZ “On Licensing Certain Types of Activities”).

Small businesses do not need proof of status

The organization does not need to be separately registered and receive confirmation that your firm is an SME entity. The status in the future is also saved automatically. It is enough that the firm or entrepreneur meets the listed conditions. Moreover, even if within one or two years you exceed the established limits, the status of the enterprise will remain. A change in status occurs only when the maximum indicators for the number of employees, the amount of income or shares in the capital are not met for three consecutive calendar years (part 4 of article 4 of the Federal Law No. 209).

Deposits are now insured

From 01/01/2019, the deposit insurance rule also applies to small businesses. But in order to claim a refund on deposits, the enterprise must be entered in the register of SMEs. Talks about it

With taxation, they can count on state support in some areas of activity. Last year, the requirements that organizations and individual entrepreneurs must comply with as small and medium-sized businesses have changed. The 2017 criteria that determine whether an entity is a small business are contained in the updated provisions of the law of July 24, 2007 No. 209-FZ and the Decree of the Government of the Russian Federation of April 4, 2016 No. 256 on income limits. In our article, we will consider these criteria and how they are applied.

Law 209-FZ: criteria for classifying small businesses

Individual entrepreneurs, organizations, peasant farms, production and consumer cooperatives can be classified as small and medium-sized enterprises if they meet certain conditions and limits established by Law No. 209-FZ, and their income does not exceed the limits established by Decree of the Government of the Russian Federation No. 265. The system they use taxation does not affect this status in any way.

The main criteria for a small business are:

the share of participation of other organizations in the capital (does not apply to individual entrepreneurs),
last year's average number of employees (does not apply to individual entrepreneurs without employees),
income for the previous year.

The first criterion for classifying an enterprise as a small business is share limit- does not apply to the following companies:

JSC, whose shares belong to the shares of the innovative sector of the economy,
organizations that put into practice the results of intellectual activity, the rights to which belong to their founders - budgetary, educational and scientific institutions,
enterprises - participants of the Skolkovo project,
organizations whose founders provide state support for innovation.

Such criteria for classifying as small enterprises, such as the number of employees and income from 08/01/2016. defined in a new way:

instead of the average number of employees, it is now necessary to take into account the average number of employees, which does not include external part-timers and employees under GPC agreements;
revenue as an independent criterion for classifying an enterprise as a small business is no longer applied - now you need to take into account the total amount of the enterprise's income: revenue, non-operating income, the value of property received free of charge, dividends and other income listed in Art. 250 of the Tax Code of the Russian Federation. The income figure is taken from the tax return.

Small business criteria 2017 (table)

Criterion	Maximum value limit
Criterion	microenterprise	Small business	Medium Enterprise
Total share of participation in the authorized capital of LLC: Russian Federation, subjects of the Russian Federation, municipalities, public, religious organizations, charitable and other foundations; Foreign legal entities, legal entities that are not small and medium-sized enterprises (clause "a", clause 1, part 1.1, article 4 of Law No. 209-FZ)
The average number of employees of individual entrepreneurs and organizations over the past year (clause 2, part 1.1, article 4 of Law No. 209-FZ)		up to 100 people
Income of individual entrepreneurs and organizations received over the past year (Decree of the Government of the Russian Federation of 04.04.2016 No. 265)	120 million rubles	RUB 800 million	2 billion rubles

What criteria for small businesses does the Federal Tax Service apply in 2017

In 2016, the Tax Service created a unified register of small businesses, which can be found on the website of the Federal Tax Service. It is formed on the basis of data from the Unified State Register of Legal Entities and EGRIP, declarations, a report on the average headcount and other indicators. The tax authorities explained how the register will be formed taking into account the new criteria for classifying enterprises as small businesses in their letter dated 18.08.2016 No. 14-2-04 / 0870.

The category of a small business entity may change if, for 3 consecutive years, the threshold values of the income criteria and the number of employees are higher or lower than the established ones. This means that the status of a small business entity will remain, even if the criteria for medium, small and micro enterprises are exceeded within a year or two years.

In 2016, individual entrepreneurs and organizations whose revenue and number of employees did not exceed the limits during 2013-2015 were recognized as small enterprises. The new criteria for classifying an enterprise as a small enterprise in 2017 are taken into account by the Federal Tax Service when it is included in the register of newly created individual entrepreneurs and organizations, and the first changes in the status of current small enterprises will occur only in 2019.

Small enterprises do not have to confirm their status if they are included in the unified register.

JSC - small enterprise (reference criteria)

The small business sector also includes joint-stock company if it complies with the requirements of art. 4 of Law No. 209-FZ. For a JSC, the criterion that determines belonging to a small enterprise is income, as well as the number of employees, corresponding to the same limits as for other organizations (clauses 2 and 3, part 1.1, article 4 of Law No. 209-FZ, Decree of the Government of the Russian Federation dated 04.04.2016 No. 265).

Mandatory audit: 2017 criteria for a small business

Should small businesses be subject to mandatory audits? According to the law of December 30, 2008 No. 307-FZ, the following are subject to mandatory audit (Article 5 of Law No. 307-FZ):

all joint stock companies
organizations whose revenue without VAT for the previous reporting year exceeded 400 million rubles, or the amount of assets on the balance sheet as of December 31 of the previous year exceeded 60 million rubles.

Small businesses that meet the criteria listed in 2017 are required to undergo an audit.

Benefits of SMEs

The criteria of 2017, if they are met, allow you to remain a small business indefinitely. This status gives individual entrepreneurs and organizations, in particular, the following benefits:

application of reduced tax rates when using special regimes, if provided for by regional law,
maintaining simplified accounting, using the cash basis, submitting simplified forms of balance sheet and a financial results report to the IFTS (except for small businesses subject to mandatory audit),
until December 31, 2018, small businesses are not threatened by scheduled inspections by supervisory authorities: fire inspections, license control and others (Article 26.1 of the law of December 26, 2008 No. 294-FZ),
receiving government subsidies, participation in state projects to support small businesses.

The activities of small and medium-sized businesses in Russia are regulated by the adopted on July 24, 2007 federal law 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", which specifies the criteria for classifying an enterprise as a small business.

Small and medium-sized businesses include consumer cooperatives entered in the unified state register of legal entities and commercial organizations(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 forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the conditions listed below.

Status restriction

For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities does not must exceed twenty-five percent (except for the assets of joint-stock investment funds and closed-end mutual funds), the share of participation owned by one or more legal entities that are not small and medium-sized businesses must not exceed 49% (this restriction does not apply to business entities whose activities are practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how)), the exclusive rights to which belong to the founders (participants) of such business companies- budgetary scientific institutions or scientific institutions established by state academies of sciences or budgetary educational institutions higher vocational education or educational institutions of higher professional education created by the state academies of sciences).

(clause 1 part 1 article 4 209-FZ "On the development of small and medium-sized businesses in the Russian Federation").

Restriction on the number of employees

Depending on the average number of employees per calendar year, enterprises are divided into:

micro-enterprises - up to 15 employees;
small businesses - up to 100 employees inclusive;
medium enterprises - from 101 to 250 employees inclusive.

Revenue limit

Since April 4, 2016, in accordance with Decree of the Government of the Russian Federation of April 4, 2016 N 265 "On the marginal values of income received from entrepreneurial activities for each category of small and medium-sized businesses", the marginal values of income received from entrepreneurial activities for the previous calendar year, determined in the manner prescribed by the legislation of the Russian Federation on taxes and fees, summarized for all types of activities carried out and applied for all tax regimes, for the following categories of small and medium-sized businesses:

micro-enterprises - 120 million rubles;
small enterprises - 800 million rubles;
medium-sized enterprises - 2 billion rubles.

Small business lending

The largest banks in the lending market for small and medium-sized businesses in the Russian Federation in 2009 (the rating is current as of April 7, 2010), thousand rubles:

Sberbank 191 732 686.87
Bank Uralsib 217 346 252.27
Rosselkhozbank 200 140 044.30

2019

Types of small business activities in Russia

Among the most likely risks, 72% named a decrease in demand for products and services, 70% - tax increases, 64% - unpredictable changes in legislation, 41% - the appearance of problems with the security forces, 25% - the likelihood raider capture. 52% of respondents are afraid for their own security against the background of the imperfection of the judicial system and a low percentage of acquittals. Business is least of all afraid of a default and destabilization of the economy (20%) and changes in the political situation (22%).

10% of respondents named the next three years as the best business plan - to wind down the business and close the company. 33% of businessmen plan to maintain their business at the achieved level, 26% consider it right to develop a business with a focus on quick returns, 23% prefer to invest in long-term development.

More than half of the respondents (51%) are skeptical about the future, and in the five-year perspective they expect the conditions for doing business to worsen. Only 23% of Russian businessmen are planning to implement long-term strategies. In the next three years, every third entrepreneur plans to maintain his business at the achieved level, about the same number (26%) are aimed at developing with a return in the short term. Another 10% are thinking about closing their own business, 6% would like to sell it.

Representatives of large, medium and small businesses of the Russian Federation took part in the survey. 500 respondents were interviewed. The maximum size of the error with a probability of 95 percent does not exceed 4.5 percent, the VTsIOM specified.

Sberbank: Where do the main centenarians of small and medium-sized businesses work in Russia

64% of SMEs that were active in January 2016 are still active today.
On average, 56 thousand new active businesses appear in Russia every month, and 28 thousand stop operations.
The likelihood that the enterprise will continue to work is especially high after the first year of existence.
SMEs registered in the Far East live longer than others.
The main "long-livers" in small and medium-sized businesses are in the medical sector and the mining industry.
The most "active" businessman in Russia has 167 companies currently operating.

Less stable on the horizon of 36 months was the land transport business. During the first half of the year of activity, 8.7% of companies close down, only 58.4% survive to the age of three years, which is 12 percentage points below the average for all OKVED groups.

In the construction sector, 11.5% of registered companies cease their activities within six months. A similar situation is observed in the non-banking financial sector, advertising, certain areas retail.

However, after the closure of a legal entity, Russians most often continue to do business. Almost 20% of our fellow citizens who have ever opened their own business have registered more than one legal entity. 16% of active entrepreneurs are shareholders of more than one enterprise, 1% own five or more companies. According to SberData, the record was the participation of one person at once in 167 legal entities, they all work today.

Rosstat for the first time disclosed the share of small and medium-sized businesses in the economy

The share of small and medium-sized businesses in the Russian economy is 21.9%. The relevant data was first published by Rosstat on its website. This is an estimate for 2017, the results of 2018 have not yet been summed up.

The share of small and medium-sized businesses is calculated as the ratio of the total volume of gross value added created by medium and small enterprises (including micro-enterprises) and individual entrepreneurs to the gross value added in basic prices of all business entities, follows from the methodology approved by Rosstat at the end of December 2018. In money terms, this is more than 20 trillion rubles. for 2017.

The contribution of small and medium-sized businesses to GDP was published by Rosstat for the first time. Earlier, Rosstat and the Ministry of Economic Development conducted their analysis of the share of SMEs in gross value added, but did not publish its results, the report of the Accounts Chamber said. According to these data, the contribution of small and medium-sized businesses to the economy in 2014 was 19%, in 2015 - 19.9%, in 2016 - 21.6%.

The share of small and medium-sized businesses in the GDP of developed countries is 50-60%. So, this is 51%, in Germany - 53%, in Finland - 60%, in the Netherlands - 63% (data from the Institute for Growth Economics).

Siluanov: the share of small and medium-sized businesses in the economy will be 23%

The share of small and medium-sized businesses in the Russian economy in 2019 will be 23%. This was stated by First Deputy Prime Minister and Finance Minister Anton Siluanov at a meeting of President Vladimir Putin with members of the government, RBC reports in January. Last year, the share of small business in GDP reached 20%.

The authorities want to increase the number of employees of small companies this year to 19.6 million people. By 2024, the government plans to increase the share of small and medium-sized businesses in the economy to 32%, the minister added.

2018

Research by Tinkoff and Inc.

Business growth and profit

Almost half of the respondents noted an increase in profits last year (47%), a fifth of those who answered questions from Tinkoff and Inc. Russia in 2018 there were no changes (20.4%). Less than a third of entrepreneurs (28.7%) said that profits had fallen. Almost 3.9% more could not give a specific answer, since they have been working on the market for the first year.

As for scaling, here, as it turned out, the business mostly remained at the same level (about 40%) or grew (37%). Only one in five companies (19.7%) had to optimize processes to keep their business afloat. Another 3.7% of respondents noted that they had to close their business.

Relations with government agencies

Almost 86% of the interviewed entrepreneurs said that in 2018 they did not encounter any facts of corruption in their activities. Only about 12% reported similar cases in their practice with the participation of officials. In addition, some entrepreneurs noted that they generally try not to deal with government orders in order to avoid corruption risks in principle. Several survey participants spoke about relevant hints from representatives of state bodies, but in their case, the matter did not come down to specific facts of corruption.

Fiscal authorities, judging by the results of the survey, cause the most complaints among Russian business. Almost every third company (about 30%) faced problems in one way or another related to the activities of the Federal Tax Service. Entrepreneurs criticize the tax authorities for unfair, in their opinion, fines, mistakes and confusion with documents, bureaucracy, as well as incomprehensible and sometimes absurd requests. But at the same time, two-thirds of the respondents (67%) did not experience any particular problems in communicating with the tax service in 2018.

Sanctions

More than half (57.6%) of the entrepreneurs who participated in the survey said that the sanctions had no effect on their business. About 37% of the respondents answered that it became more difficult for them to earn money. At the same time, every tenth participant in the survey noted the sanctions as an indirect reason for the fall in profits - customers have less money, the average bill has decreased. Other negative consequences sanctions - difficulties with the import of raw materials and equipment, problems due to fluctuations in exchange rates, the inability to attract foreign investment.

Entrepreneurs, who, on the contrary, made money in the current situation, called import substitution the main benefit of sanctions - in some markets, to replace foreign companies came from domestic manufacturers. True, there were few winners - positive effect sanctions were noted by only 5.3% of business owners who participated in the survey.

Results

The main conclusion that can be drawn from the results of the survey is that two-thirds of Russian small and medium-sized companies do not reduce turnover or increase profits. The main impediments to development are insufficiently coherent actions and demands on the part of the tax authorities and other officials. The problems of entrepreneurs, as it turned out, are largely related not so much to corruption, but to bureaucracy, insufficiently tuned tax administration and the consequences of sanctions.

The small business sentiment index in November 2018 was minus 32 points. Entrepreneurs were more pessimistic only in November 2015 (minus 38). With a moderately negative assessment of the current economic situation, entrepreneurs' forecasts for the next six months deteriorated sharply - the business expectations index reached minus 54 points. This is the lowest mark during the measurements.

Main trends:

The predominance of negative expectations regarding the prospects for the economic situation and the purchasing power of the population in the next 6 months. The increase in VAT from 18% to 20%, the sharp decline in oil prices in November, the weakening of the ruble and the acceleration of inflation affect.
Since 2015, the share of companies whose activities are related to imports has decreased from 36% to 22%. However, small businesses – especially in wholesale, retail and manufacturing – remain dependent on imports and, for the most part, are reluctant to change.
Compared to the first half of the year, there are more companies that report an increase in sales, average check and, as a result, an increase in profits and revenues.
High taxes and lack of funds for business development are the most actual problems in all industries. At the same time, IT companies suffer from a lack of qualified personnel. Entrepreneurs see the key tasks for themselves as expanding the client base and increasing the profitability of the business in the face of a growing tax burden.

2017

Markswebb: Which banks open a checking account for a small business quickly and easily?

The time of opening a current account in Russian banks varies from several hours to several weeks. In some, it is enough to fill in several fields online, upload a couple of scans and certify the documents that the bank will prepare and bring the client manager. In others, in order to open a current account, you will have to fill out piles of documents yourself (sometimes by hand), go to the branch 2-4 times and wait days and weeks for the bank to consider the application.

Which bank should an entrepreneur who wants to open a current account as quickly, remotely and simply as possible apply? According to the results of the study Business Bank Account Opening 2017 by Markswebb, these are Modulbank, Alfa-Bank, Tochka Bank, Tinkoff Bank and Promsvyazbank.

The best results in terms of a combination of factors were shown by Modulbank, Tochka, Alfa-Bank and Tinkoff Bank. All four banks offer the opportunity to open an account without visiting the bank's offices, but otherwise, despite similar ratings, they differ greatly in the organization of the account opening process and in certain key metrics.

At Tochka, the process of opening an account is the easiest for the client, which consists of 12 “conditional actions”:

6 actions at the stage of filling out an application on the site: the client enters his phone number, e-mail and TIN, uploads a scan of his passport, SNILS and income statement;
3 actions during the next contact: the client answers the manager on the phone with 3 questions: type of company's activity, taxation system, turnover (actual or expected);
3 actions during a meeting with a client manager: 1 signature, confirmation of access to the Internet bank with a code from sms, email confirmation.

The closest in terms of simplicity of the process, Vesta Bank opens a current account after 23 “conditional actions”, and Modulbank after 28. client manager, who could not be appointed earlier than 2 days after filling out the application.

Alfa-Bank showed the shortest total time for contacts with the bank in the process of opening an account - 31 minutes, including a meeting with a client manager. Tinkoff Bank showed the most a short time waiting for the bank's reaction among banks that open accounts with the departure of a client manager - a little less than 26 hours.

The process of opening a current account in outsider banks is dramatically different from the organization in leading banks. First of all, this is expressed in the number of visits to bank offices for the full opening of a current account: it can vary from 1 to 4. Taking into account the time costs (on average 1 hour 10 minutes for a round trip), the need to go to the bank office increases the time spent by the client to open an account for 5 or more hours.

In the banks that took the last places in the rating, the client is required to more strength and time to open a small business checking account. One of key factors that significantly increase the complexity of the process - filling out long paper or electronic questionnaires. For example, in the Asia-Pacific Bank, you need to fill out 11 different documents in electronic form (about 150 fields in total). At VTB24, when submitting an application at the bank office, you must fill out an application for opening an account and a questionnaire in two copies individual entrepreneur(fill in more than 30 fields by hand, including PSRNIP and TIN).

An important difference between the leaders of the rating and the outsiders is that the process of opening a current account is organized centrally, and the influence of the human factor is reduced to zero. Tochka, Modulbank and Tinkoff Bank process each application according to the same scheme and automate most of the processes.

When an application is tied to a specific bank office and a specific person is responsible for the client, there is a high probability that something will go wrong. For example, the time declared by the bank for processing the application turns out to be significantly longer: Uralsib Bank promised to check documents in 5 days, and in fact announced the decision 15 working days after the client's independent call to the bank.

Alfa Bank: Small Business Sentiment Index

Small business sentiment index, calculated by Alfa-Bank experts together with the International Research Center MARC according to its own methodology, as of June 2017, turned out to be the highest in two years of the study and amounted to minus 21 points (the index value can vary from minus 100 to 100).

Assessing business expectations by country and industry compared to November 2016 also became more positive. This is largely due to the fact that the consequences of a cold summer will affect the price growth only in 2018 - due to the weather conditions this summer, the harvest of fruits and vegetables may be partially lost, and less stock will be transferred next year.

Freight companies have given a more negative outlook on the economic situation than six months ago. in the areas of construction, manufacturing and wholesale trade expect some revival in the next 6 months. With regard to regional specifics, the expectations of entrepreneurs in the Central and Ural regions have significantly improved.

situation in your business companies evaluate more positively compared to November 2016, but the expectations of entrepreneurs six months ago turned out to be better than the real situation. This is largely due to the fact that a third of companies report stagnation. At the same time, representatives of small businesses are less likely to talk about the negative impact of sanctions, despite the extension of EU sanctions against Russia and the expansion of the sanctions list from outside.

In November 2016, entrepreneurs were more restrained in assessments of the situation for the next six months, then the index value reached 9, in June of this year the index of expectations was 20. Entrepreneurs are optimistic about the future: more and more players are aimed at increasing profits, revenues, frequency of purchases and customer base. First of all, this is due to the expected improvement in the purchasing power of the population (including in connection with the increase in the minimum wage).

2016: Alfa-bank: Index of sentiments of small business

The assessment of the current economic situation, both by country and by industry, has become more positive compared to November 2015. At the same time, companies are more restrained in their assessment of purchasing power. Traditionally, the assessment of the current situation in the country is more negative than the assessment of the situation in the industry. This may be the result of both a general negative information background and a deeper knowledge of entrepreneurs in their particular industry.

The negative impact of sanctions was noted by representatives of all companies, except for IT and cargo transportation

The small business sentiment index, calculated by Alfa-Bank experts together with the MARC International Research Center using their own methodology, at the end of 2016 slightly decreased compared to June of this year - (-27) and (-24), respectively (the index value may vary from - 100 to 100) .

In the course of an online survey of the bank's clients - entrepreneurs and company executives - an assessment was made of the impact of changes in the economy on small businesses, the main factors were analyzed and forecasts for the future were collected.

The final index is formed by four intermediate indices characterizing the assessment of the current situation in the economy and in own business, as well as expectations for the next six months by country and by your company:

Index of the current economic situation (-67), in June (-68);
Business Expectations Index (-35), in June (-27);
Index of the current situation for the company (-15), in June (-16);
Index of expectations for the company (9), in June (17).

Industry Sentiment Index

Over the past two years, companies in the areas of marketing, business services and IT have been feeling more confident (-17) and (-19), respectively. Cargo transportation companies are doing noticeably better (-24) – the highest figure in two years, in June 2016 (-32). This is due to imports, which are regaining their positions, while hindering the development of production (-26), this summer (-19). Against the backdrop of falling real incomes of the population, wholesale (-28), retail (-33) and construction (-31) companies expect the situation to worsen.

The assessment of the current economic situation both in the country and by industry, in comparison with June 2016, practically did not change - (-67). At the same time, the optimistic mood regarding the growth of purchasing power, which entrepreneurs had 6 months ago, did not materialize: only 2% noted an improvement, which is 5 times lower than expected.

The assessment of business expectations for the country and industries decreased in all indicators - (-35). Manufacturing (-40), construction (-37) and wholesale (-33) companies are less optimistic. In the field of cargo transportation, expectations for the next six months are more optimistic - (-27).

Entrepreneurs estimate the situation in their business at about the same level (-15) as in June 2016, while the real situation at the end of 2016 turned out to be worse than they expected in summer. The negative impact of sanctions was noted by representatives of all companies, except for IT and cargo transportation.

In November 2016, entrepreneurs were more reserved in assessing the situation for the next six months (9) than in June this year. However, positive expectations prevail over negative ones in all business indicators, except for profit and revenue, primarily due to the expected growth in business expenses in 2017 (to comply with the requirements of No. 54-FZ (as amended by No. 290-FZ), entrepreneurs will have to replace the fleet of cash registers) and the tax burden.