Attribution of organizations to the subjects of small medium-sized businesses. Small, medium and large business: what is it, definitions, differences

Small and medium business(SME) - a public-legal and economic category, including companies and individual entrepreneurs with a small number of employees and profits. Entrepreneurship of this type responds flexibly to changes in market conditions, but needs additional support for development.

Small business is a type of entrepreneurship that is characterized by a small amount of employees (up to 100 people), average revenue(up to 800 million rubles a year), emphasis on equity. This is not only an economic, but also a socio-political category, whose representatives are characterized by a special worldview.

Businessmen of this type quickly adapt to new changes, have high adaptability to any working conditions. SMEs often open those facets of the market that look too risky and dangerous. Import of Chinese goods, long-term coatings for nails, making sushi - all this was first mastered by small companies, and only then tried to subdue big business.

There are over 6 million small businesses in the United States, each generating up to $10 million in revenue each year. These organizations employ about a third of the entire working-age population with a permanent or temporary job. It is from here that the notorious “ middle class”, which is the backbone of the economic well-being of the country

RF: legislative consolidation of small business

In our country, there is Federal Law N 209 of July 24, 2007 “On the development of small and medium-sized ...”, which defines the basic principles for classifying a company in this category. There are requirements for the organizational form, the average number of employees and revenue (maximum). The maximum income that an organization can receive is subject to revision by the Government of the Russian Federation, the current Decree is valid from August 1, 2016. Information about all individual entrepreneurs and organizations belonging to this category is collected in a special Register.

The main signs of a small business

In the above federal law lists the various requirements for which a particular enterprise falls into the desired category. Legal entities cannot have a common share of participation of the constituent entities of the Russian Federation, foreign firms, religious charitable, public associations over 25%. In addition, the company cannot be owned by other companies that are not SMEs, in the amount of more than 49%.

In the 1st half of 2016, about 218,500 small businesses were created in Russia, while 242,200 companies left the market. Just a year ago, the trend was different: instead of one organization that left the market, 2 new firms appeared. Their largest number is in the Central Federal District - 1.636.987. The record holder for the number of SMEs is Moscow: 451,979 microorganizations, 170,000 entrepreneurs: comparable to the population of a small European country.

Who is the engine of small business in Russia?

Approximately every 10 able-bodied person in the Russian Federation works for himself. Moreover, the vast majority of the self-employed (about 70%) are not registered as individual entrepreneurs and operate illegally. The unwillingness to officially secure the status is associated with bureaucracy, high contributions to the Pension Fund and uncertainty about one's own future. Another factor is that people simply don't see where their money is going, which causes legal nihilism.

Small and micro businesses are based on the following areas:

1. Construction, repair and decoration (at least 20%);
2. Programming, computer repair and related industries (about 11%);
3. Interior design (10%);
4. Hairdressing and beauty services at home (6%);
5. Tutoring (5%).

Small business in Russia - powerless and illegal?

In the Russian Federation, about a third of the population are citizens who are of working age, are not registered as unemployed, but are not registered at any enterprises. Approximately half of these people are interrupted by odd jobs, people have been employed in organizations for years, but receive a “salary in an envelope”. This is more typical for the province, where there are no other conditions for employment and employment.

However, another 8-9 million are representatives of small "gray" businesses who work either in splendid isolation or in small teams. Let's compare this with the number of legal individual entrepreneurs - 3.7 million people - and we will get the real figure of the shadow market. After all, all the money that the self-employed help out is in the economy, but for objective reasons cannot be invested in banks, equipment and further development own business.

Problems of small business in Russia

1. Difficult access to support, subsidies, loans, new technologies;
2. Administrative measures of influence from government agencies(high fines for violations of the law);
3. Difficult competition with large organizations in certain areas (trade, production, transport);
4. Wrong tax policy, drawing too many resources out of the new venture.

Differences between small and medium businesses

MB - mainly self-employment or seasonal involvement of workers to perform unskilled tasks: harvesting, transportation, packaging. The company or individual entrepreneur is localized in one locality and collects a small profit. Medium business is a mandatory attraction of more personnel (both qualified and unskilled workers), investments, active investment in the development of the enterprise.

Summary

So, small business is a pioneer in those areas in which it is difficult and risky for the state and large companies to invest. People come up with original models, and although many entrepreneurs “burn out”, some businessmen earn start-up capital for further growth.

The real assistance of the state should be to create such conditions under which it will be easier for the self-employed to legalize than to work "in the gray." In other words, people just need to be left alone for a while and see what happens.

Relations in the field of SME development are regulated by the norms of the Law “On Development ...” dated July 24, 2007 No. 209-FZ. In Part 1 of Article 4 of the said normative act it is established that SMEs include persons (economic companies, partnerships, production cooperation companies, agricultural farms and individual entrepreneurs) that have passed state registration in accordance with applicable law and meet a number of requirements.

The list of conditions, compliance with which gives the right to relate to SMEs, is established in Part 1.1. Art. 4 of Law No. 209-FZ and consists of 4 indicators (we will talk about them a little later).

In addition to the basic regulatory act, the documentation package in the field of application of indicators of relevance to SMEs includes other acts and letters, including:

• letter of the Federal Tax Service of Russia dated August 18, 2016 No. 14-2-04 / [email protected];
• rules approved by Decree of the Government of the Russian Federation of December 8, 2014 No. 1335;
• Decree of the Government of the Russian Federation “On the limit ...” dated November 22, 2017 No. 1412;
• Decree of the Government of the Russian Federation “On limiting ...” dated 04.04.2016 No. 265.

In addition, it helps to resolve this issue arbitrage practice, For example:

• Resolution of the 9th Arbitration Court of Appeal dated July 19, 2017 No. 09AP-20234/2017 in case No. A40-227420/16;
• decision of the Supreme Court of the Russian Federation of October 19, 2017 No. 305-KG17-16725 in case No. A40-216724/2016.

Criteria for small and medium-sized businesses in 2020

The circumstances that make it possible to classify businessmen as SMEs include (part 1.1 of article 4 of law No. 209-FZ):

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1. One of the indicators below (for business entities or partnerships):

• the aggregate equity participation of the state, religious and/or public organizations, charitable and other fund companies in the share capital of an LLC is not more than 25%, with a total percentage of ownership of foreign companies or firms that are not SMEs, not more than 49%;
• assignment of the company's securities to the shares of the innovative economic cluster;
• implementation of activities related to the application of the results of intellectual creativity, which is a key activity, if the copyright holders for such results are state scientific institutions, state organizations higher education;
• whether the organization has the status of a participant in the Skolkovo Innovation Center project;
• affiliation of the founders of the company to organizations providing state support innovation activities and related to public joint-stock companies(PJSC) with state property in the share capital from 50%; companies in which these PJSCs are authorized to dispose of a package of more than 50% of voting shares; state corporations; companies created as a result of the reorganization of the Republic of Kazakhstan Nanotechnologies.

1. Average headcount labor collective does not exceed the established limits.
2. The total income does not exceed the limit standards established for each group of SMEs.

SMEs - 2020 Eligibility Criteria by Headcount

According to paragraph 2 of part 1.1 of Art. 4 of Law No. 209-FZ, if the defendants correspond to one of the conditions of paragraph 1 of part 1.1 of Art. 4 listed above, then in order to recognize these persons as SMEs, the average number of members of the labor collective should not exceed:

• for micro-enterprises - 15 people;
• for small enterprises - 100 people;
• for medium-sized merchants - 250 people.

At the same time, in relation to some medium-sized companies, there is a clarification in accordance with which the Government of the Russian Federation may establish other standards for the average list quantity (clause 2.1, part 1.1, article 4 of Law 209-FZ). Such defendants include merchants, the key type of entrepreneurship for which (with a profitable share from this production of at least 70% in the total amount) is:

1. Production of textile products.
2. Making clothes.
3. Manufacture of leather and leather products (manufacturing).

The final indicator of the average headcount for these persons involved is established by the Decree of the Government of the Russian Federation “On amendments ...” dated November 22, 2017 No. 1412 from December 5, 2017 - no more than 1000 employees.

SME - 2020 income criteria

Income, which makes it possible to attribute to SMEs persons falling under the criteria of paragraph 1 of part 1.1 of Art. 4 of Law No. 209-FZ, defined in paragraph 3 of part 1.1 of Art. 4. However, the norm under consideration is a reference and only indicates that the boundary values ​​of the specified indicator are established by the Government of the Russian Federation.

Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 from 08.01.2016 introduced the following maximum volumes of the revenue part entrepreneurial activity over the past year for SMEs:

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

The procedure for applying the criteria for small and medium-sized businesses

In addition to the direct indicators by which the status of the defendant as an SME subject can be determined, Art. 4 of Law No. 209-FZ contains a number of rules explaining the procedure for applying these conditions (parts 3-5, article 4):

1. The group of the SME subject is determined based on the value of one of the conditions given in Art. 4 of Law No. 209-FZ (by income or by the average number of employees).
2. If the status of an SME subject is claimed by individual entrepreneur, which did not have employees in the reporting (last) year, small business criteria regarding the amount of income received are applied to determine ownership.
3. Companies and individual entrepreneurs established and/or registered from August 1 of the current year to July 31 of the following year (hereinafter referred to as newly created merchants) and individual entrepreneurs with a patent taxation system are referred to as micro-enterprises.
4. If a partner in the Skolkovo Investment Center project is exempted from the obligation to submit tax reports, its group of belonging to SMEs is determined based on the average number of employees.
5. Correction of the category of the subject of SMEs occurs sequentially in the event of an increase or decrease in the marginal standards. In this case, indicators for 3 years are taken into account.
6. The change in the category of a newly created merchant (both organizations and individual entrepreneurs) takes place taking into account the indicators listed in Art. 4 of Law No. 209-FZ, when the indication that a particular person involved is a newly created merchant is excluded from the register of SMEs.
7. Newly created/registered merchants entered in the register of SMEs declare that they comply with the conditions for classifying as SMEs in the form approved by Order No. 113 of the Ministry of Economic Development of Russia dated March 10, 2016. Thus, they provide a reason to classify them as one group or another.

Small, medium and large businesses - comparison of 2020 criteria

Microenterprises, small and medium businesses should be distinguished from each other. It is also necessary to clearly define the boundaries between these persons and large businesses, since this is important for assessing the presence or absence of rights to support measures established by Law No. 209-FZ.

Obviously, if the person involved does not fall under the conditions defined in Art. 4 of Law No. 209-FZ, then it cannot be entered into the register of SMEs. Thus, merchants can be classified as large business:

• not meeting at least one of the requirements listed in paragraph 1 of part 1.1 of Art. 4 of the same law;
• having a team average headcount which exceeds 250 units;
• having income for the past period of more than 2 billion rubles.

Thus, in relation to medium and small businesses, the criteria in 2020, as well as before, are clearly regulated by Law No. 209-FZ, which makes it possible to clearly distinguish between business entities. Since the provisions of this law are quite difficult to understand, in the article we have presented them in an accessible form.

Recently, small and medium-sized businesses in our country have received quite a lot of attention. and related to these business categories can enjoy some benefits, including:

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

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

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

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

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

Combine the criteria into one table:

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

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

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

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

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

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

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

The register is available on the website Nalog.ru.

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

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.

The organizational form in this case 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 business partnerships. 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.

The first two parameters are key and apply to all types of legal entities, farms and individual entrepreneurs. Let's consider the criteria for SMEs in more detail.

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 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 big 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 checks are required if the 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:

1. choice of PSN or STS as a taxation system;
2. documentary registration of the company for a period later than the date when the law on tax holidays within the region was adopted;
3. the type of activity must comply with the list fixed in the law adopted at the regional level.

The criteria for identifying SMEs did not change significantly in 2018. Russian legislation still allows representatives of small and medium-sized businesses to independently choose a convenient taxation system and enjoy benefits.

For small business news, we launched a special channel in

Recall that micro, small and medium-sized enterprises include organizations whose revenue for last year does not exceed the established limit values. New companies during the year in which they are registered can be classified as small businesses if their performance from the date of their state registration does not exceed the limit values. The criteria for belonging to micro, small and medium-sized enterprises are approved, they entered into force on 25.07.2015. See the table for details.

New criteria for membership in micro, small and medium enterprises

Recognition of an organization as a small business entity provides a number of advantages aimed at development this business. So, micro and small enterprises can keep accounting according to simplified rules:

• use an abbreviated working chart of accounts;
• apply the cash method of recognition of income and expenses;
• prepare condensed financial statements, consisting of a balance sheet and a statement of financial results;
• conducting accounting can be assumed by the leader;
• interest on any borrowed obligations to be included in other expenses;
• reflect prospectively in the financial statements the consequences of changes accounting policy;
• any errors, including significant ones, correct as insignificant;
• do not apply the requirements: , ;
• not to create vacation reserves and revaluate any financial investments at market value.

Microenterprises have additional benefits. They have legal right do not accept bank cards for payment, as well as keep accounting without using double entry.

In the tax accounting, benefits for small businesses of the Tax Code of the Russian Federation are not established, but local governments can approve reduced rates for property tax and land tax.

Small enterprises must comply with the procedure for conducting cash transactions, but they have the right not to set a limit on the cash balance in the cash register and keep all the money in the cash register without handing it over to a bank institution.

In addition, favorable conditions are provided for small businesses to participate in public procurement.