Small or medium business. New criteria for small and medium-sized businesses

Small and medium-sized businesses have a number of advantages over large organizations. In particular, they can enjoy preferential tax regimes and qualify for government assistance in the initial stages of development. How to determine who belongs to the SME category in 2018 - read this article.

What is a small business?

According to Law No. 209-FZ “On the Development of SMEs in Russia” dated July 24, 2007, a small and medium-sized enterprise (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 an individual entrepreneur and a legal entity can be considered a small business. In addition, agricultural and consumer cooperatives, farms and business partnerships are allowed to acquire SME status. What criteria must a company or individual entrepreneur meet to be considered a small enterprise?

SME criteria

The criteria for distinguishing between small, medium and micro enterprises are specified in Art. 4 of Law No. 209. Restrictions for SMEs exist on:

• number of employees
• the amount of annual profit,
• participation shares 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 us 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 slightly raised the upper limit on maximum income for small businesses. In particular, for micro-enterprises the maximum amount of earnings increased from 60 to 120 million, for small enterprises - from 400 to 800 million.

The maximum number of employees remained the same. For enterprises engaged in the processing of textiles and clothing production, 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 a SME after exceeding the limit on the number of employees or income. Previously, this period was two years, from 2018 - three. Thus, a company that has exceeded the bar in terms of numbers 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 government agencies, as well as foundations, public and religious organizations it cannot exceed 25% in the capital of a small enterprise. Other commercial structures can now occupy up to 49%. Until this year, the limit was, as for government agencies, 25%.

Limits on the share of participation of government and commercial structures The Criminal Code does not apply to:

• participants of the Skolkovo project;
• shareholders working in the innovation sector of the economy;
• organizations that practice advanced technological developments their founders (scientific, budgetary institutions).

Register of SMEs

You can check the status of a company by contacting the state register of SMEs. The resource began operating on August 1, 2016 and includes an extensive database for each representative of a medium or small business.

The list is compiled by Federal Tax Service employees based on the data that entrepreneurs submit to the tax service. The register contains basic information about the company: name, tax identification number, address, category, codes OKVED activities, availability of licenses and their types.

At the request of businessmen, information about products, contacts, and the number of contracts concluded as part of the implementation of the government procurement program can be entered into a single database. New data is submitted to electronic form on the Federal Tax Service 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 the popular simplified tax system, they are submitted once a year). The relaxation does not apply to LLCs or JSCs whose revenue exceeds 800 million rubles per year. In such organizations, an additional audit is carried out.

2. There is no need to set a cash limit at the cash register. That is, a businessman can keep any amount of money in the cash register.

3. SMEs have an advantage over large companies in the process of acquiring leased real estate (municipal, state).

4. Checks supervisory authorities companies in small and medium-sized business sectors follow a “gentle” program - no more than 50 hours annually. Micro-enterprises are inspected 15 hours each year.

Scheduled checks mandatory if the company or individual entrepreneur operates in the field of healthcare, heat supply, education, energy or public projects

Tax benefits

An enterprise falling into the category of SMEs can significantly reduce the amount of tax deductions. Existing preferential tax systems have certain conditions under which they can be applied. For example, a legal entity cannot use a patent (PSN). For the remaining regimes - a simplified taxation system, a single tax on imputed income and a unified agricultural tax - everything depends on compliance with the criteria for annual income and the size of the organization.

Name of tax system	Annual income limit	Number of employees
UTII	Not installed	No more than 100
simplified tax system	No more than 160 million rubles	No more than 100
PSN (available only for individual entrepreneurs)	No more than 60 million rubles	No more than 15
Unified agricultural tax	The share of profit from the sale of agricultural products is at least 70% of total income	For individual entrepreneurs, fisheries enterprises - up to 300 people, for agricultural organizations - unlimited

In 2016, changes were made to the legislation, thanks to which authorities in Russian regions were able to reduce tax rates for UTII and the simplified tax system at their discretion. For the single tax on imputed income (UTII), they can reduce the rate from 15 to 7.5%, for the simplified tax system - from 7 to 1%. In this case, the company or individual entrepreneur must pay without delay insurance premiums into extra-budgetary funds and create new jobs (expand the staff).

Tax holidays for SMEs

In the period from 2015 to 2020, entrepreneurs who 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 simplified tax system as a taxation system;
2. documentary registration of the company later than the date when the law on tax holidays within the region was adopted;
3. the type of activity must correspond to the list fixed in the law adopted at the regional level.

Criteria to determine SMEs, did not undergo major changes in 2018. Russian legislation continues to give representatives of small and medium-sized businesses the opportunity to independently choose a convenient taxation system and enjoy benefits.

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Not many people know the difference between small, medium and large businesses. Especially a novice entrepreneur should understand the differences between these concepts. In the case of identifying a business idea and writing a business plan, you should have ideas about your future occupation.

What is it

Small business is the most common form of entrepreneurship, chosen by most aspiring businessmen.

Medium business̶ this is a form of entrepreneurial activity that, compared to small businesses, has a more impressive annual income and more extensive and varied 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 great demand from consumers.

Main characteristics of entrepreneurship

Each form of commercial activity - SME or big business, has its own characteristics, which is why they differ from each other.

Features of a small

Small businesses are not only individual entrepreneurs, but also companies whose average annual number of employees is at least 50 people.

The territorial activities of these companies are small, and the list of their areas of activity may include:

• shops;
• companies with small production that produce small volumes of goods;
• companies with tourism activities;
• medical offices (dental, etc.);
• various types 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 have been granted a two-year supervisory holiday, during which no supervision will be carried out. There will be no risk of visits from the Sanitary and Epidemiological Inspectorate and the fire inspectorate, 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”, when complaints are received from consumers regarding violations of the law, an audit will be carried out.

In 2018, entrepreneurs who:

• register for the first time;
• carry out production, social or scientific activities;
• provide services to the population.

Small businesses do not need status confirmation. You only need 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, this is not grounds for loss of status. In this case, it will be retained for 3 calendar years.

Signs of average

Compared to a small enterprise, 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 to small businesses, where a larger role is assigned to personnel, on average - the quality of the product (service) is put in the foreground. Since a medium-sized enterprise is small in size, it will not be difficult for it to adapt to changing market conditions.

Big or big business

Large businesses can spend money on advertising commercials for their products on the most popular television channels. In different cities and countries this form business has its own branches and representative bodies employing hundreds of thousands of employees.

Large business entities 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 of automobile brands: Ferrari, Bogati, Alfa Romeo, BMW, etc.

The criteria are simple. In order to be a major entrepreneur you must meet the following:

• have at least 251 employees:
• receive an income of at least 2 billion rubles;
• Conduct timely inventory and revaluation of fixed assets.

Since 2016, a unified register of SMEs has been in operation, which contains enterprises that have received SME status.

These forms of entrepreneurship acquire the status of SMEs if they comply with the following: specified criteria :

• 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 practically use latest technologies, which were developed by their owners - budgetary and scientific institutions;
• companies whose founders are included in the government list of persons who provide state support innovation activity.

If an individual entrepreneur does not have employees, then its 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 SME status, it is provided with certain benefits, namely:

• you are given the right to keep as much money in the cash register as you want and no fine will be imposed for this.
• the ability to conduct simplified accounting. This does not apply to individual entrepreneurs, since they are not responsible for accounting. And companies are required to charge depreciation annually, and not once a month.
• are given 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 submitted to the Federal Tax Service of Russia, after which the tax authorities enter certain information in the register.

We bring to your attention a video that explains why it wins big business.

Main advantages

Both SMEs and large companies have their advantages and disadvantages.

The list of advantages of small business is as follows::

• the presence of a small need for initial capital;
• relatively low expenses during business activities;
• the ability to quickly respond to changes in the market;
• the presence of a relatively fast turnover of equity capital;
• there is a tendency for vacancies to increase, which has a beneficial effect on the increase in population employment.

The main advantages of medium-sized businesses include:

• creation of new employment opportunities;
• high productivity of capital investments;
• relatively high profitability;
• high ability to compete and mobility.

Large businesses are also endowed positive qualities, namely:

• the ability to ensure economic stability in the country;
• ability to change external environment business;
• the opportunity to save on production costs;
• implementation in business modern technologies etc.

Cons and risks

In order to start building your business, an entrepreneur must become familiar with the main disadvantages various enterprises. For example, a small business has the following negative aspects:

• relatively high level of risk;
• dependence on big business;
• presence of low professional level managers;
• difficulties in obtaining loans and subsidies.

The size of the initial capital also matters. For example, if this size is large, then the company will be able to survive during the crisis period.

Medium-sized businesses also have certain disadvantages, namely:

• the presence of fierce competition and the threat of being swallowed up by large companies;
• the presence of obstacles and difficulties in obtaining licenses and patents;
• frequent shortage of working capital;
• difficulties in obtaining loans due to mistrust of banks.

Big business is also not without problems. The main disadvantages of this business are availability:

• excessive economic concentration;
• localization of economic relations;
• blocking horizontal commercial ties that do not extend beyond the boundaries of a particular company.

Differences between each other

For a clear example of the differences between small medium and large businesses, the following table can be given.

The basis of success

Despite the dependence on the external environment, small businesses 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-sized businesses can easily adapt to changing market conditions. Success also depends on having effective management.

The main success of a large enterprise is the presence effective business models that are built in such a way that even after 10 years they continue to work, surviving crisis situations and generating huge income.

Regulatory regulation

Questions regarding the implementation of business activities of SMEs and large companies, are regulated by a number of legislative acts, namely:

1. 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.
2. Federal Law “On the development of small and medium-sized businesses in the Russian Federation” dated July 24, 2007 No. 209-FZ.

SMALL AND MEDIUM ENTERPRISE ENTITIES Small and medium entrepreneurship entities include those included in the Unified State Legal Entities consumer cooperatives and commercial organizations (except for state and municipal unitary enterprises), and also individuals entered into the unified state register of individual entrepreneurs and carrying out entrepreneurial activity without forming a legal entity (hereinafter -), peasant (farm) enterprises that meet the following conditions:

1) for legal entities
- total Russian Federation, subjects of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (mutual fund) of these legal entities should not exceed 25% (except for the assets of joint-stock investment funds and closed-end mutual investment funds ),
- the share of participation owned by one or more legal entities that are not small and medium-sized businesses must not exceed 25% (this restriction does not apply to business entities whose activities include 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 entities- budgetary scientific institutions or established state academies sciences to scientific institutions or budgetary educational institutions higher vocational education or educational institutions of higher professional education created by state academies of sciences);

2) the average for the previous one should not exceed the following maximum values ​​of the average number of employees for each small and medium-sized enterprise:
a) from 101 to 250 people inclusive for medium enterprises;
b) up to 100 people inclusive for small businesses;
Among small enterprises, microenterprises stand out - up to 15 people;
(the average number of employees is determined taking into account all its employees, including employees working on civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and other separate divisions)

3) from the sale of goods (work, services) excluding value added tax or book value of assets (fixed assets and intangible assets) for the previous calendar year should not exceed the limit values:
- for microenterprises - 60 million rubles;
- for small enterprises - 400 million rubles;
- for medium-sized enterprises - 1000 million rubles.

Dictionary of business terms. Akademik.ru. 2001.

See what "SMALL AND MEDIUM ENTERPRISE" is in other dictionaries:

Small and medium-sized businesses- 1. Small and medium-sized businesses include consumer cooperatives and commercial organizations included in the unified state register of legal entities (with the exception of state and municipal unitary enterprises) ... Official terminology

1. Small and medium-sized businesses in the city of Moscow (hereinafter referred to as small and medium-sized businesses) business entities (legal entities and individual entrepreneurs), classified in accordance with the conditions,... ...

Law 60: On the support and development of small and medium-sized businesses in Moscow- Terminology Law 60: On the support and development of small and medium-sized businesses in the city of Moscow: 6. City programs for the development of small and medium-sized businesses; regulatory legal acts of authorities state power cities... ... Dictionary-reference book of terms of normative and technical documentation

Register of small and medium-sized businesses in Moscow- 5. Register of small and medium-sized businesses in Moscow - a systematized database of small and medium-sized businesses. Small and medium-sized businesses have the right to enter information about them into the Register... ... Dictionary-reference book of terms of normative and technical documentation

SOCIOLOGY OF ENTREPRENEURSHIP- a special sociological theory, the object of study of which is entrepreneurship as a socio-economic phenomenon, and the subject of the pattern of formation and reproduction of the entrepreneurial type of economic behavior in... ... Sociology: Encyclopedia

Bargaining- (Bidding) Bidding is a specific form of trade, the result of which is achieved through a competition or auction. Information on the definition of bidding, rules for conducting auctions and competitions, including electronic trading With… … Investor Encyclopedia

State order- (State order) An order for the supply of goods, performance of work, provision of services at the expense of funds federal budget Placing orders for the purchase, by state authorities and municipalities, of goods, services, works, from commercial... ... Investor Encyclopedia

This term has other meanings, see Astana (meanings). City, capital of Kazakhstan Astana Kaz. Astana ... Wikipedia

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economic entity- 7.7 economic entity: Any legal entity or individual entrepreneur. Source: GOST 30772 2001: Resource conservation. Waste management. Terms and definitions original document... Dictionary-reference book of terms of normative and technical documentation

Books

• Strategic management of socio-economic development of the region, Akhmeduev Abas Shapievich, Rabadanova Aminat Asadovna. Issues of formation and effective functioning are considered modern mechanism strategic management long-term sustainable socio-economic development of the region.…

Small and medium-sized businesses are business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by the Federal Law of July 24, 2007. No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, to small enterprises, including micro-enterprises, and medium-sized enterprises.

Having the status of a small or medium-sized business allows you to take advantage of state and (or) municipal support.

Attention! Commercial organizations (except for state and municipal unitary enterprises), consumer cooperatives, individual entrepreneurs and peasant (farm) enterprises can be recognized as small and medium-sized businesses.

Criteria for classification as small and medium-sized businesses:

1. 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 (mutual fund) does not exceed 25 %, the share of participation of one or more legal entities that are not small and medium-sized businesses does not exceed 25%.

2. Average number employees for the previous calendar year does not exceed the following limit values:

101-250 people for medium-sized enterprises,

Up to 100 people for small enterprises; small enterprises are divided into microenterprises - up to 15 people.

3. Revenue from the sale of goods, works, services excluding VAT or the book value of assets for the previous calendar year does not exceed the following limit values:

1000 million rubles for medium-sized enterprises,

400 million rubles for small enterprises,

60 million rubles for micro-enterprises.

Conclusions

1. Entrepreneurial activities can be carried out by citizens registered in the prescribed manner and by organizations.

2. The organization can be commercial or non-profit.

3. Non-profit organization may carry out business activities only to the extent necessary to achieve the goals of its main activities. Commercial organization carries out business activities without restrictions.

4. Individual entrepreneurs and LLCs are full participants in civil transactions, however, each of these forms has its own characteristics.

5. There is a concept of small and medium-sized businesses. To be classified as a small and medium-sized enterprise, an enterprise must meet the established criteria.

Small and medium-sized businesses (SMEs) are a social, legal and economic category that includes companies and individual entrepreneurs with a small number of employees and profits. Entrepreneurship of this type reacts flexibly to changes in market conditions, but requires additional support for development

Small business is a type of entrepreneurship that is characterized by a small number of employees (up to 100 people), average revenue (up to 800 million rubles per year), an 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 and are highly adaptable to any working conditions. SMEs often open up those facets of the market that look too risky and dangerous. Import Chinese goods, long-term nail coatings, making sushi - all this was first mastered by small companies, and only then large businesses tried to take over.

There are over 6 million small businesses in the United States, each generating revenues of up to $10 million annually. These organizations employ approximately a third of the total working population with permanent or temporary work. It is from here that the notorious “ middle class", which forms the backbone of the country's economic well-being

Russian Federation: legislative support for small businesses

In our country, Federal Law No. 209 of July 24, 2007 “On the development of small and medium-sized ...” is in force, which defines the basic principles for classifying a company into this category. There are requirements for organizational form, average number 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 Resolution has been in effect since August 1, 2016. Information about all individual entrepreneurs and organizations belonging to this category is collected in a special Register.

Main features of a small business

In the above Federal law lists the various requirements by which a particular enterprise falls into the desired category. Legal entities cannot have a total share of participation of constituent entities of the Russian Federation, foreign companies, religious charities, and public associations exceeding 25%. In addition, the company cannot be owned by other companies that are not SMEs in an amount exceeding 49%.

In the first half of 2016, about 218,500 small enterprises 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 companies appeared. The largest number is in the Central Federal District - 1,636,987. The record holder for the number of SMEs is Moscow: 451,979 micro-organizations, 170,000 entrepreneurs: comparable to the population of a small European country.

Who is the driver of small business in Russia?

Approximately every 10 able-bodied people in the Russian Federation work for themselves. Moreover, the vast majority of self-employed people (about 70%) are not registered as individual entrepreneurs and operate illegally. The reluctance to formalize 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 do not see where their money is going, which causes legal nihilism.

Small and micro businesses are based on the following areas:

1. Construction, repair and finishing (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, approximately a third of the population are citizens who are of working age, are not registered as unemployed, but are not employed at any enterprises. Approximately half of these people earn odd jobs; people have been employed in organizations for years, but receive “salaries in an envelope.” This is in to a greater extent typical for a 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 get real figure shadow market. After all, all the money that the self-employed earn is in the economy, but 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 from outside government agencies(high fines for violations of the law);
3. Difficult competition with large organizations in certain areas (trade, production, transport);
4. Incorrect tax policy, leading to too much withdrawal from the new enterprise large quantity resources.

Differences between small and medium businesses

MB - mainly self-employment or seasonal recruitment of workers to perform unskilled tasks: harvesting, transportation, packaging. The company or individual entrepreneur is localized in one locality and collects a small profit. A medium-sized business is a must to attract more personnel (both skilled and unskilled workers), investments, and active investment in the development of the enterprise.

Resume

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

Real government assistance should consist in creating conditions under which it will be easier for the self-employed to become legalized than to work “in the gray way.” In other words, people just need to be left alone for a while and wait to see what happens.