The Russian government is constantly taking measures to ease the pressure on small businesses and support their development. For this purpose, various benefits and concessions are used to help beginners at the start. Let's figure it outand what kind of concessions they can count on.

Introduction

The very concept of small business was introduced quite a long time ago. It operated successfully in Russia for a long time, and the government took steps towards small businesses in order to reduce existing tensions and increase total number self-employed people.

Small businesses are entitled to benefits

So, a small business entity is Individual entrepreneur or LLC whose main task is to make a profit. This category also includes not only individual entrepreneurs and LLC, but also various business partnerships, agricultural and production cooperatives, farmer associations and farms. At the same time, all types of non-profit organizations cannot be considered SMEs, since their main goal is not making a profit, but conducting public or other types of activities. Also, SMEs do not include various budget and municipal enterprises for the same reason.

Who is considered an SME?

Let's consider the main criteria by which a small business entity is recognized as such. Basically, for this, the company must meet the requirements for the number of working employees and the total income of the organization. These criteria are regulated by Federal Law No. 209:

1. Annual revenue excluding VAT for micro-entities is 800 million rubles, for small entities - up to 800 million rubles.
2. Share in the authorized capital of a commercial company organizations , not related to small and medium-sized businesses, does not exceed 49%.
3. For micro companies the number of personnel does not exceed 15 people, for small companies - 100 people.

So the pivot table looks like this:

Attention: The table shows the amounts of revenue minus VAT. We remind you that in 2018 the government decided to raise VAT to 20% on goods and services.

The main criterion for small businesses is the level of income and the number of employees

The above data applies to both LLCs and individual entrepreneurs. The main emphasis is on the number of employees hired. If there are no employees or there are fewer of them than required by standards, then annual revenue is considered. At the same time, all individual entrepreneurs working under a patent fall under the micro category. You should also know that until 2016, SMEs were removed from the enterprise if there was an excess of some factor after 2 years. Now this period has been extended to 3 years. That is, if a company received 850 million in revenue in 2018, then it will lose its status only in 2021. If an enterprise lost its small status before 2016 because there was a limit of 400 million, then it has the right to regain it if the total revenue does not exceed 800 million rubles. So now you knowNext, we’ll look at how to find out whether the counterparty company is an SME.

Register of subjects

Because the Russian Federation is moving along the path of universal computerization, then in 2016 a unified state register was launched, which includes all small and medium-sized businesses. In order to find it, you need to go to the Federal Tax Service website and make the appropriate requests. Please note that data on all entities is entered into this database automatically upon registration or re-registration of a new company. They are pulled from tax reports, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities, so you can get all the necessary data in one place. On the website of the Federal Tax Service you can obtain the following information:

1. The name of a private entrepreneur or the full name of a legal entity.
2. Individual tax number, legal address or place of residence of the individual entrepreneur.
3. The category of business to which the LLC or individual entrepreneur belongs (micro, small, medium).
4. OKVED - SMP codes.
5. The SME has a license if the type of activity is subject to licensing.

An entrepreneur or LLC can also enter the following information into the database:

1. Contact information ranging from physical address and phone number to email or messenger.
2. Data on contracts that were carried out during government procurement.
3. Data that the subject collaborated with the government customer.
4. Data about the goods or services that the company produces.

Attention:To enter additional data into the database, an entrepreneur or head of an LLC must log in to the Federal Tax Service website using electronic signature and add it to the appropriate paragraphs.

Small business is the basis of the economy

What is status needed for?

Let's look at what benefits they receiveand why, in general, one should strive to obtain this status. The fact is that the state relied on SMEs, deciding that this would significantly increase tax deductions and reduce the burden on the budget. The state pursues the following goals:

1. The self-employed population comes out of the shadows and registers to receive social benefits. The state's goal is to legalize various freelancers, hand-makers and other people who work from home.
2. Creation of new jobs due to the fact that entrepreneurs and organizations will hire employees for work. This would reduce unemployment and relieve growing tensions due to the crisis.
3. Reduce the burden on the budget by canceling payments to the unemployed and temporarily unemployed persons, as well as the additional burden on pension and health insurance.
4. Launch various startups and innovative businesses aimed at attracting investments and generating profits from which the budget will be replenished.

State policy aimed at increasing employment of the population offers various benefits to small businesses. Thanks to this program, the tax and administrative burden on private entrepreneurs is reduced. This aspect is one of the important ones when drawing up a business plan, in order to start entrepreneurial activity. In this article, we offer topics such as who is considered a small business and what benefits can be obtained from the state.

Small businesses in Russia enjoy special benefits intended only for them

Consideration of the basics of legislation

First let's look at main question, is an individual entrepreneur a small business entity? According to the current bill, small businesses include both commercial organizations and private entrepreneurs. There are several groups into which such organizations are divided. First of all, these are agricultural and manufacturing enterprises based on joint activities (cooperatives). Also included in the category of small businesses are farms and peasant farms. The last representatives of this category are landlord partnerships.

According to statistical data, more than two hundred thousand such organizations are recorded in the Small Business Register. Approximately thirty percent of this number are individual entrepreneurs. It is also worth mentioning formations that do not fall into this group. Such organizations include state enterprises, municipal institutions and non-profit organizations.

What are the criteria for selection?

In order to get into this category, you must meet two parameters:

• size of staff;
• the amount of annual income.

It is important to note that the norm established by law regarding the average number of employees is one hundred people. In the case of micro-businesses, this norm should not exceed fifteen employees. There are also restrictions on the maximum amount of earnings in one year. The upper threshold of this value is 800 million rubles excluding value added tax (VAT). The low end is around 400 million. For micro-businesses, the maximum limit is 120 million, and the lower limit is 60.

It is important to pay attention to the fact that those enterprises that do not fall under this definition have a share authorized capital should not exceed forty-nine percent. The criteria for determining the category of an enterprise for individual entrepreneurs are no different from the values ​​given below. In the case where an individual entrepreneur does not have employees, the category is determined based on the amount of income.

Those enterprises that use a patent taxation system are clearly included in the SMP category.

It is also quite common to hear the question whether an LLC is included in the SMP category. In order to fall into the category of small businesses, a limited liability company must fully comply with all of the above parameters.

The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a reduction in social tension

Register of subjects

In order to join the SME category, you must enter data about your organization into the Unified Register. Registration rules are available on the website of the tax authorities. After registering a business and submitting tax reports, information about the enterprise is entered into the register automatically. Please note that organizations included in the register are not obliged to mandatory confirm your status. Before amendments were made to the relevant law, such organizations had to annually provide tax authorities financial reports, and documents disclosing the average payroll.

Information that is freely available includes data such as the name of the enterprise and its legal form. If desired, you can obtain information about belonging to the small, medium or micro category of entrepreneurship. Information about available licenses and classification of the species is also freely available. economic activity(KVED).

If information about the enterprise’s affiliation with the SMP is missing or unreliable, it is necessary to submit an appropriate application to the Register and ask the operator to check the data and make changes. If the entrepreneur wishes, information related to the products manufactured, as well as the organization’s cooperation with government agencies, can be entered into the Register. In addition, the head of the company has the right to ask for his own contact information to be included in the Register.

Small businesses are often interested in the issue of losing their SE status. Loss of this status is possible only if the organization exceeds the limit associated with the number of employees or income level. It is important to pay attention to the fact that a change in status is carried out only after three years, from the moment the limit is exceeded. As an example, let’s take a situation in which an individual entrepreneur exceeded the income limit in 2018. In this case, switch to common system will only be realized by 2021.

What are the advantages of SMP

Having dealt with the question of what a small business entity is, we should move on to consider the advantages of this status. First of all, these are various benefits provided by the state. This political step is aimed at combating shadow business and improving the climate for the development of small enterprises. Thanks to benefits from the state, new jobs are created and costs associated with unemployment benefits are reduced. It is to achieve these goals that the process of registering an enterprise has been significantly simplified. In addition, tax burdens and administrative pressure coming from government agencies have decreased.

A small business entity is a Russian commercial organization or individual entrepreneur that aims to make a profit

The main advantage of the SE status is the preferential tax system. There are currently four special modes:

1. EXSN- Unified agricultural tax.
2. PSN- Patent taxation system.
3. UTII - A single tax on imputed income.
4. simplified tax system - Simplified system taxation.

Based on the chosen taxation system, local authorities set a minimum rate. As an example, let's consider a situation where the simplified tax system at the state level is set at six percent. In this situation, local authorities have the right to reduce the tax rate to one percent. Upon initial registration as an individual entrepreneur, government authorities have the right to exempt a beginning businessman from tax payments for two years.

Organizations included in the SMP category have the opportunity to receive free subsidies, government grants and other financial benefits. Material resources may be issued with the condition of partial repayment through leasing contracts or on the terms of mandatory participation in various government events. To date, this program has been extended until 2020.

The status of a small business allows you to count on administrative relief. These advantages relate to cash discipline and accounting systems. In addition, the frequency and number of inspections is limited. In addition, there is a quota from the state, the size of which is fifteen percent of existing orders. This means that enterprises with SE status fall into these percentages.

Additional benefits are also provided for those organizations that have the status of microenterprises. Today, such companies may no longer use local documents. Such documents include duty schedules and routine rules. labor responsibilities within the team. Please note that abandoning local documentation implies a change in the system for concluding an agreement with an employee. In this case, it is necessary to make appropriate notes in the employment agreement. It should be noted that if the status of a micro-enterprise is lost, the responsible person must create all the necessary documentation within four months.

A non-profit organization, as well as a unitary municipal or state institution is not a small business entity

On inspections and responsibility of MPs

For organizations included in the category of medium and small businesses, compressed inspection dates are applied. According to established rules, the maximum duration of inspection by the regulatory authority is fifty hours per year. In the case of micro-enterprises, this norm is reduced to fifteen hours over a twelve month period.

Organizations with SE status have the right to a tax holiday until December 2018. It is important to note that these exemptions are valid only for scheduled inspections. When complaints are received against an organization indicating a violation of the law, inspections from government agencies can't be avoided.

It should also be noted that small businesses must be held accountable for committing unlawful acts. In the event that an entrepreneur or organization violates the requirements established by law, the following consequences should be expected:

1. An administrative fine of up to 2,000 rubles with a warning. This measure is used for individuals.
2. An administrative fine of up to 4,000 rubles. This measure is provided for officials.
3. Administrative fine of up to 40,000 rubles. Penalties in relation to legal entities.

In case of serious violations, a more stringent system of fines is provided. It is important to pay attention to the fact that current legislation does not have criteria by which the severity of an offense is determined. This means that such violations are dealt with based on licensing agreements.

There is also administrative responsibility in relation to persons included in the category of small businesses, but carrying out their activities without permits. For a single violation, the amount of penalties is low.

However, if the violation is repeated, such actions may be considered a gross misconduct, which significantly increases the amount of the fine. As an example, let's look at an organization that does not have the necessary permission to operate. In this case, the amount of the fine can reach twenty thousand rubles in combination with suspension of activities for three months. In addition, the company is obliged to receive Required documents.

The criteria for classification as small businesses in 2018 are established by the state

Conclusion

A small business entity is a commercial organization registered in this status. The economic downturn had a negative impact on such enterprises, which led to the need state support similar organizations. Otherwise, private entrepreneurs will be forced to cut the number of jobs or conduct “shadow business.” This explains the importance of government support, subsidies, grants and benefits for small businesses.

Small businesses in Russia enjoy special benefits intended only for them. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small businesses” mean and who belongs to them in 2019?

A small business entity is a Russian commercial organization or individual entrepreneur that aims to make a profit. Also included in this category are:

• peasant (farm) farms;
• production and agricultural cooperatives;
• business partnerships.

A non-profit organization, as well as a unitary municipal or state institution is not a small business entity.

Who are SMEs?

The criteria for classification as small businesses in 2019 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized enterprise (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defined by law dated July 24, 2007 N 209-FZ in Article 4. Let’s consider these criteria taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, more enterprises and individual entrepreneurs can be classified as small businesses.

• The maximum allowable amount of annual revenue excluding VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
• The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations that are not small and medium-sized businesses has increased - from 25% to 49%.

But the permissible average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for small enterprises.

For individual entrepreneurs, the same criteria for dividing into business categories apply: according to annual revenue and number of employees. If an individual entrepreneur does not have employees, then his SME category is determined only by the amount of revenue. And all entrepreneurs working only on the patent taxation system are classified as micro-enterprises.

The period during which a businessman continues to be considered a SME has been extended, even if he has exceeded the permissible limit on the number of employees or revenue received. Before 2016 it was two years, and now it’s three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation where the status of a small enterprise is lost due to reaching the previously existing limit of 400 million rubles, because it is lower than what is currently established? The Ministry of Economic Development believes that after the entry into force of Act No. 702 of the Government of the Russian Federation dated July 13, 2015, such an enterprise can return to the status of a small one if annual revenue does not exceed 800 million rubles.

State Register of SMEs

Since mid-2016, the Unified Register of Small and Medium Businesses has been in effect. The portal of the Federal Tax Service contains a list that includes all small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and tax reporting.

The following mandatory information is publicly available:

• name of the legal entity or full name IP;
• TIN of the taxpayer and his location (residence);
• the category that includes small and medium-sized businesses (micro, small or medium-sized enterprise);
• information about activity codes according to OKVED;
• an indication of the presence of a license if the type of activity of the businessman is licensed.

In addition, at the request of a businessman belonging to small and medium-sized businesses, additional information can be entered into the register:

• about manufactured products and their compliance with the criteria of innovative or high-tech;
• on the inclusion of SMEs in partnership programs with government customers;
• on the availability of contracts concluded as a participant in public procurement;
• full contact information.

To transfer this data to the Unified Register, you must log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small businesses are no longer required to confirm with documents that they meet this status in order to participate in state support programs. Previously, this required providing annual accounting and tax reporting, a report on financial results, information about average number workers.

You can check information related to small and medium-sized businesses and their accuracy by making a request in the Register for information by TIN or name. If you find that there is no information about you or that it is unreliable, you must send an application to the Registry operator to verify the information.

What does the status of a small business give?

As we have already said, the state creates special preferential conditions for entrepreneurial activity for micro and small businesses, pursuing the following financial and social goals:

• ensure exit from the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as freelancers;
• create new jobs and reduce social tension in society by increasing the well-being of the population;
• reduce budget expenditures on unemployment benefits, health insurance and pensions for officially unemployed persons;
• develop new types of activities, especially in the field of innovative production that does not require significant costs.

The easiest way to achieve these goals is to make the state registration procedure simple and fast, reducing administrative pressure on business, and reducing the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a positive effect on the activities of start-up entrepreneurs.

The main list of preferences for small businesses looks like this:

1. Tax benefits. Special tax regimes (USN, UTII, Unified Agricultural Tax, PSN) allow you to work at a reduced tax rate. Since 2016 regional authorities has the right to further reduce taxes on UTII (from 15% to 7.5%) and on USN Income(from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for several years. In addition, from 2015 to 2020, individual entrepreneurs registered for the first time after the regional law came into force have the right not to pay tax at all for two years under the PSN and simplified taxation system regimes.
2. Financial benefits. This is direct financial government support in the form of grants and gratuitous loans issued as part of a nationwide program valid until 2020. Financing can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
3. Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent requests to employees. employment contracts. When participating in government procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases must be made by state and municipal institutions from them. When receiving loans, government guarantors for small businesses are the guarantors.

If they are complied with certain rules, then organizations and individual entrepreneurs can consider themselves those who belong to small or medium-sized businesses in 2017 (hereinafter also referred to as SMEs) with all the ensuing consequences. Here are the main criteria for classification as a small and medium-sized business.

Criteria

The conditions that allow limited liability companies (LLCs) to consider themselves small or medium-sized businesses in 2017 are clearly established by law and are listed in the following table.

Criteria
Criteria for classification as a small or medium-sized business	Maximum performance
	Medium firm	Small company	Microfirm
The total amount of participation in the management company of the state, regions of Russia, local authorities, as well as charitable, religious, public organizations and similar funds	Up to 25%
Total amount of participation in the management company: foreign legal entities; companies not classified as SMP.	Up to 49%
Average number of company employees over the past year	From 101 to 250 employees	No more than 100 employees	No more than 15 employees
Total profit of the LLC for all types of activities for the past calendar year and without value added tax	Up to 2 billion rubles	Up to 800 million rubles	Up to 120 million rubles

Please keep in mind that there may be changes in the SME register regarding the assigned status of a medium/small/micro enterprise. This is possible if the organization does not comply with the condition regarding the income or the average number of its employees for 3 years in a row.

In other words, the status of a company can be revised for the first time in 2020, if during 2017 - 2019 it went beyond the limits described above.

Status of entrepreneurs

The register of medium and small businesses also takes into account individual entrepreneurs. But for them only 2 criteria matter:

1. The average number of employees a business has.
2. The amount of profit received from the individual entrepreneur.

When a businessman does not have staff, only the earnings of an individual entrepreneur are taken into account. For such individual entrepreneurs, the income criteria are similar to limited liability companies (see the last line of the table).

Joint-stock enterprises

It is believed that joint stock companies can also be classified as medium or small businesses, like other organizations. To begin with, they must meet any of the conditions regarding the average number of employees and total income. In addition, joint-stock companies must meet special criteria, which are specifically noted in the law.

For example, shares of such organizations must:

• belong to the field of high technology and innovation;
• be negotiable on organized securities markets.

Register of SMP

There is only one official register of medium or small organizations. It displays information about enterprises and private entrepreneurs. Including micro-firms.

Which came into force on June 30, the share of participation of foreign legal entities, as well as enterprises that are not small and medium-sized, in the authorized capital of small and medium-sized businesses was increased from 25 to 49 percent. The same law establishes that the category of a small or medium-sized enterprise (SME) is changed only if the values ​​of revenue and number of employees are higher or lower limit values within three (and not two, as before) calendar years.

Let us recall that the criteria for small and medium-sized businesses are given in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter referred to as Law No. 209-FZ). Such entities include consumer cooperatives, commercial organizations (with the exception of state unitary enterprises and municipal unitary enterprises), individual entrepreneurs and farms, for which the following conditions are met.

The first condition is the average number of employees

For the previous calendar year the average number of employees of an organization or individual entrepreneur should not exceed the number limits for each category of SME:

• from one hundred one to two hundred and fifty people inclusive for medium-sized enterprises;
• up to one hundred people inclusive for small enterprises (among small enterprises, microenterprises are distinguished - up to fifteen people).

The second condition is revenue from the sale of goods (works, services)

The revenue of an organization or individual entrepreneur from sales excluding VAT for the previous calendar year should not exceed 60 million rubles for micro-enterprises, 400 million rubles for small enterprises and 1 billion rubles for medium-sized enterprises.

Revenue limits are approved by the Government of the Russian Federation. At the same time, the previous version of Article 4 of Law No. 209-FZ obligated to review such values ​​every five years. The law excludes the requirement for such frequency.

Important point: earlier, in order for an organization or individual entrepreneur to gain or lose the status of an SME, both conditions (indicators average number and revenue) must be fulfilled or not fulfilled for two consecutive calendar years. And according to the new rules, effective from June 30, the category of a SME will change only if the values ​​of revenue and number of employees are above or below the limit values ​​for three consecutive calendar years. That is, if, for example, revenue for 2013-2015. will exceed 400 million rubles, then the organization will cease to be recognized as a small business entity only in 2016.

The third condition (only for organizations) is the share of participation in the authorized capital

Until June 30 to small and medium-sized businesses, in general case, included organizations whose authorized capital included:

• the total share of participation of the state, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations, as well as charitable and other foundations did not exceed 25 percent.
• the share of participation of one or more enterprises that are not small and medium-sized did not exceed 25 percent.

As of June 30, the share size requirements for some organizations have changed. Now, small and medium-sized businesses, in general, include organizations whose authorized capital includes:

• the share of participation of the state, constituent entities of the Russian Federation, municipalities, charitable and other foundations, public and religious organizations in the authorized capital of the organization does not exceed 25 percent;
• the total share of participation of foreign legal entities does not exceed 49 percent;
• the total share of participation of one or more enterprises that are not small and medium-sized does not exceed 49 percent.

Let us remind you that organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting. In addition, a simplified procedure for cash discipline applies to them.