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Small enterprises, in the context of the development of market relations, play an important role in the formation of the antimonopoly structure of the market, in overcoming departmental economic monopolism, and also have an great influence for development national economy. In many countries with market system business results of small enterprises determine the types of economic growth, the structure and quality of the gross national product.
In the United States, small businesses make up about 92% of the total number of enterprises, they account for 50% of scientific and technical developments, more than 60% of all services, about 40% of volume industrial products. The total number of small enterprises is more than 7 million, employing about 110 million people.
The role of small businesses in the Japanese economy is well known as "Japanese miracle" In the total number of enterprises, small enterprises are about 77%, which is about 6.5 million, they employ about 40 million people or 70-80% of new jobs.
Small businesses, with only 3.4% of the value of fixed assets of the Russian economy, produced about 12% of the gross domestic product (GDP) in 1998 and provide one-third of the profit in the national economy. In those operating as of January 1, 1999, 877 thousand small enterprises work for on an ongoing basis 9 million people and 6 million part-time workers. About 17%, or about 130 thousand, of small enterprises work in the construction industry; the predominant form of ownership is private, its share in the total is more than 90%.
As we can see, the role of small enterprises in the economies of developed countries is quite large, and this trend not only continues, but even intensifies. Russia is only at the very beginning of the path of mass creation and development of small businesses.
The creation and development of legal norms for entrepreneurship are based on the Law of the RSFSR “On Enterprises and Entrepreneurial Activities”, Resolution of the Council of Ministers of the RSFSR dated July 18, 1991 No. 6 “On measures to support and develop small enterprises in the RSFSR” and ( Federal program state support small business in Russian Federation for 1998-1999) dated July 3, 1998 No. 697. These acts opened up wide scope for everyone who is inclined to entrepreneurial activity, created conditions for the manifestation of economic initiative and entrepreneurship based on the implementation of the principle of equality of all forms of ownership, free disposal of property and selection of areas of activity.
Russian legislation defines the main advantages of creating a small business. These include:
- 1) an extremely simplified (application-based) procedure for registration and licensing of business activities;
- 2) the availability of small business in most of its forms to many citizens due to small initial investments of capital and the absence of the need for large working capital;
- 3) increased mobility, flexibility, ability to quickly respond to changes in market demand;
- 4) solving the problem of creating new jobs;
- 5) small management apparatus and, therefore, lower overhead costs;
- 6) use of local raw materials;
- 7) support for domestic producers;
- 8) new taxation systems and accounting and reporting.
According to the Law of June 14, 1995 No. 88-FZ “On State Support of Small Business in the Russian Federation”, small enterprises in the construction industry include enterprises of any organizational and legal form, including cooperatives with a maximum number of employees of up to 100 people ., where is the share legal entity or persons in the charter capital does not exceed 25%. The law also includes small businesses as individuals those engaged in entrepreneurial activities without forming a legal entity.
The mechanism for forming a small enterprise is based on the following principles:
- 1) all small businesses, regardless of their form of ownership, must be in the same starting business conditions;
- 2) the ease of creating a small enterprise, primarily the application-based nature of education;
- 3) small businesses can be created in all industries national economy, with the exception of activities that are the prerogative of the state.
The goals of creating small enterprises are: activation of structural restructuring of the economy, saturation consumer market goods, overcoming industry and regional monopolism, expanding competition, creating a material basis for the employment of workers released from existing enterprises, strengthening economic base local authorities authorities, etc.
There is a legal basis for the development of small businesses, but at the same time you have to start a small business from scratch and under the influence of a number of factors:
- 1) the economic situation in the country, and above all the state budget deficit, does not allow the state to widely finance the small business development program;
- 2) the country lacks the infrastructure of the construction market, and above all, a risk and credit insurance system;
- 3) an acute shortage of specialist entrepreneurs with experience in entrepreneurial activity in a market economy.
A significant factor in the development of small business is the system of government support measures. By providing assistance to small businesses, the state thereby forms the market infrastructure and supports entrepreneurial activity. State assistance to small businesses includes two main areas: organizational and economic. Government support includes the Federal Fund for Small Business Support, regional funds, agencies and business support centers. Using a system of tax incentives, creating a civilized space, information support small enterprises, presentation of statistical and financial statements in a simplified manner, training personnel, establishing coordination between the federal level and the constituent entities of the Federation, which determine the emergence of positive changes in the field of small enterprises.
In accordance with Decree of the President of the Russian Federation of December 22, 1993 No. 2270 “On some changes in taxation and in the relationships between budgets of various levels,” maximum benefits are available to small businesses operating in priority areas of activity that carry out:
- 1) construction of housing, industrial, social and environmental facilities;
- 2) repair and construction work.
Small enterprises operating in these areas of activity do not pay income tax in the first two years of operation, provided that the income is specified types activity exceeds 70%, and in the third and fourth years of work they pay income tax in the amount of 25% and 50% of the basic rate, respectively, if the income from the listed activities is 90% of the total income of the products (works, services) sold by them.
All small businesses, regardless of their field of activity, organizational and legal form, or form of ownership, throughout the entire period of their operation, have the right to tax exemption for that part of the profit that is allocated for the following purposes:
- 1) financing, including through equity participation, capital investments for production and non-production purposes;
- 2) repayment of bank loans used as capital investments industrial and non-productive purposes;
- 3) voluntary contributions to the Fund for the Support of Entrepreneurship and Competition Development;
- 4) charitable purposes, but not more than 5%;
- 5) carrying out R&D, as well as Russian Foundation basic research, but not more than 10% of taxable profit.
All these tax benefits should not reduce the actual tax amount calculated without taking into account the benefits by more than 50%.
Small businesses are provided with a number of special benefits:
- 1) exemption from payment of advance contributions on profits;
- 2) the Federal Fund for Support of Small Business issues guarantees to the bank for the repayment of the loan, while the fund itself can issue loans;
- 3) payment by banks and insurance companies, respectively, providing at least 50% of the total amount of loans to small businesses and at least 50% of insurance premiums for the reporting period received from insurance of the property of small businesses, 1.5 times reduced income tax in accordance with the resolution Governments.
Finding a market niche often resembles exploring a free space, a vacuum in the market that needs to be filled. In essence, niche- this is a combination of current and completely meaningful needs with original forms and methods of satisfying them.
No matter how developed the current construction market is, innovation prospects associated specifically with small and medium-sized enterprises. Narrow specialization and fierce competition in the market spurs small businesses to constant search and development.
Compared to large businesses, small businesses have a number of significant advantages:
- mobility (ability to act quickly);
- prompt response to changes in business processes;
- opportunity in short term reorient your activities without major investments.
There is an opinion that small business in construction is the sphere of subcontracting work. Due to its narrower focus, a small enterprise will perform better work, such as, for example, installation of heating and fire-fighting equipment, installation of intra-house networks, finishing, roofing, and electrical work.
If you are looking at small businesses in construction, focus on priority areas for your area. You can count on material and intellectual support from the authorities.
Interested capital construction - here pay attention to the views construction work, affecting the safety of capital construction projects. The list of such works has been approved by the Ministry of Regional Development of the Russian Federation. Permission to the listed types of work will be required from Self-regulatory organization(SRO) for . To do this, you must make a contribution to compensation fund, insure liability in case of claims from customers and pay regularly membership fees. In addition, you cannot do without a staff of specialists, without whom you simply will not receive permission to work. The investment here is quite significant, but it also allows you to compete with large enterprises.
Exists a number of benefits and forms of government support for small businesses. To receive a subsidy over 300,000 rubles, you need to register with the employment center and fill out. At the same time, you receive training and consulting support for free. You will have to account for the money: submit checks, contracts, acts, etc. Federal legislation provides for the preemptive right of small businesses to purchase leased real estate from the state in installments for a period of two years or more. In a number of regions, the regional budget reimburses part of the interest when purchasing equipment on lease, reduces local tax rates, etc.
You can find out about targeted programs in your region at official website of the administration cities and regions.
The rules of the game that are now taking shape construction industry countries, cause a sharply negative attitude among small developers. They regard the government's policy concerning them as a systematic tightening of the screws: in fact, small construction companies do not have legal access to most types of work, they are forced to pay high fees when joining an SRO and pay for membership in other industry organizations, without receiving any preferences . Despite this, according to the observations of the builders themselves, the number of small construction companies in the South is constantly growing, but the lot of such developers often becomes the shadow segment of illegal shared-equity construction. The classic scheme here is construction apartment buildings cottage type on a site intended for individual housing construction, with subsequent judicial legalization of the purchased apartments by their purchasers. Today this is perhaps the highest-margin area in the southern construction market: all risks, including litigation, are offset by the benefits of selling apartments at a low cost. The state openly declares war on such developers, but even the small construction business that operates within the legal framework fully feels the pressure of government agencies.
Does the state need “babies”?
According to the general opinion of small developers, each of the existing aspects of state regulation of the industry in one way or another squeezes them out of the market, be it joining an SRO that became mandatory two years ago or a complex system of admissions to various types works And it turns out to be a vicious circle: even if permits for some stages of construction are not needed, large companies are afraid to cooperate with a subcontractor who does not have documents from any SRO. So if a small developer wants to participate in large construction sites, he needs to get a bunch of permits, including unnecessary ones.
“If this government policy continues, small businesses will leave the industry,” said the director of Megacomfort LLC. VladimirMuravyov. -For example , Previously, I bought a license for 35 thousand rubles, and it was valid for five years, but now, under the SRO, I buy a license for 300 thousand, but it is valid for three years. And regardless of whether there are orders or not, you have to pay high taxes. Transport, income tax, VAT and so on - we must give 64 percent of what we earn, this is unthinkable! On average, we have three or four orders a year, but we pay taxes as if there were fifty of them. And I run around, look for orders and build a maximum of two-story buildings, because it’s impossible to build more.”
The Krasnodar housing construction cooperative "Yeseninsky" notes that even if more than two-story buildings are built, administrative barriers for small enterprises are almost insurmountable - obtaining documentation and connecting communications stops many developers. General Director of the company "Peresvet-Region-Kuban" NikolayPetrikov also believes that small builders are likely to gradually disappear, since there is no incentive for this segment of the industry. “Every year we only see stricter laws. But small companies are needed by the market, since the construction process involves hundreds of organizations, and each house, even within the framework of complex development of territories, is built by different subcontractors, says Mr. Petrikov. - The house needs to be decorated, supplied with electricity, and landscaping measures must be carried out - all this is done by small developers. At the same time, small businesses are in demand not only from general contractors - they are also small businesses for small businesses. For example, if you need to build a restaurant, pavilion, store, warehouse, they turn to a small company.”
In this regard, according to some market participants, small developers should unite. This trend, as noted by the general director of the Krasnodar consulting company MACON Realty Group IlyaVolodko, is already gaining momentum. “I think it makes sense for three or four brigades to consolidate,” says Vladimir Muravyov. “As a rule, they consist of five to ten people, and if you take teams with different experience and clearly distribute responsibilities, you can get serious benefits.” According to general director Soyuz-Development LLC (Krasnodar) VladimirAvvakumova, today this often happens: “For example, if there is no equipment, an agreement is concluded with a company that has equipment. And I have working hands. And such a scheme will gain popularity.”
However, the director of the Krasnodar law office “Domashchenko and Partners” NovelDomashchenko doubts the advisability of consolidating small developers - including with the help of SROs, which many are simply forced to join: “I don’t see the prerequisites for the mass consolidation of small players - they, as a rule, do not seek to participate in external activities and solve their own problems.” However, according to Mr. Domashchenko, such consolidation would be beneficial to the authorities, since larger structures are easier to control: “Cash-out, the creation of fly-by-night companies, tax evasion - all this is common in the construction industry. Here is the answer to the question “why are small developers being squeezed?” It is easier for the state to control 30 large companies than a bunch of small players." The expert is convinced that, based on these considerations, the authorities will not promote the development of small businesses in the construction industry, so small developers can only rely on themselves and their financial resources.
Has its own niche
At the same time, the question remains: if the state is tightening the screws with such force, then how do small developers survive, and what are their benefits?
According to a representative of the Yeseninsky housing cooperative, small businesses will not leave the southern construction market, since the level of demand for those objects that can be built small businesses, here is quite large: “For example, it is most profitable to build economy-class houses; the profits here are good. And if you find your niche, consolidation will cease to be of interest.” The point of view according to which small businesses are needed by the construction market in specific niches, is shared by other experts. “Small developers have important functions- they are closing the segment of cheap individual housing. It is small developers who build, for example, cottages using “Canadian technologies,” notes Roman Domashchenko. DmitryAblezgov, head of department commercial real estate such a large developer as the Kuban Oil and Gas Company also recognizes that small developers are needed by the market as the main “suppliers” of townhouses and small commercial buildings.
According to Ilya Volodko, today small organizations really occupy a significant share of housing construction in major cities(especially in Krasnodar). “Over the past two years, their activity has increased several times, which indicates the investment attractiveness of the segment,” comments Mr. Volodko. - The main advantages of such companies, allowing them to achieve economic efficiency, are a relatively small amount of required investment and cost savings on permitting and project documentation“Almost all small developers are building houses three to four stories high.”
In the individual housing construction niche, small businesses are truly effective, and most importantly, they are insured from unequal competition - developers working with industrial volumes of square meters simply will not come here. According to Vladimir Muravyov, it is in individual housing construction that the main advantage of small businesses is revealed - the ability to work according to flexible schemes: “We benefit from the fact that we can vary objects and types of work, for example, come to the site under a subcontract and take 20-30 percent, but work in this way on several sites.” As Vladimir Avvakumov notes, the “comfort zone” for small businesses here begins with annual turnover at least a million rubles - a very small amount for the construction market. However, the low profit margin and the large number of competing firms in this niche give rise to high risks - if you follow an entirely “white” path, you need to be prepared for a very intense struggle for a client with an unclear outcome. And this forces developers to turn to “gray” and “black” schemes for “individual-multi-apartment” construction.
Away match
As market experts admit, the main savings among small developers today are achieved precisely through the use of schemes that allow tax evasion. And here is the most attractive niche for small construction business It turns out that multi-apartment “cottages” are being built on areas intended for individual housing construction. A couple of years ago, Expert YUG wrote about this problem in relation to the construction market of Rostov-on-Don (see Individual Apartment Plug, No. 23, 2010), and since then it has not gone away. And in Krasnodar, such construction has acquired a massive scale in the area of Moskovskaya and Solnechnaya streets - there at one time the mayor’s office allocated plots for individual housing construction. And while the typical client of the construction market focuses primarily on the price per square meter, offers at a price of 21–30 thousand per square meter in Rostov and Krasnodar (with 39–50 thousand from the “official” developer in economy class) will always find their buyer .
Industry participants divide small developers into two categories: the first - small construction companies, who operate in all segments available to them by law, the second are “private owners,” that is, enterprises that semi-legally build apartment buildings. “The concept of “private developers” appeared six or seven years ago,” says the authorized representative of the Guild of Managing Developers in Krasnodar PaulRepin. - In most cases this is individual entrepreneurs, small commercial firms, who buy land plots for individual housing construction with an area of eight acres and build five-story buildings there.”
According to various estimates, this category in the southern construction market today accounts for almost half of the “kids”. It is the opportunity to build and sell such apartments that attracts hundreds of small players to the industry who are willing to take risks: no risk costs will cover the huge margin that “black shares” provide. According to a member of the Krasnodar Regional Bar Association AndreyChekhov, such houses in some cases can bring about 500% profit. “Land plots are registered in the name of individuals, technical specifications are issued in the name of individuals, land plots are provided for the construction of individual housing construction, not apartment buildings, instead of equity participation agreements, preliminary agreements are concluded, agreements on making an advance payment, the rights of buyers to apartments are formalized through court decisions. It is these circumstances that allow small companies to save money and remain on the market with housing offered at prices below market prices,” Dmitry Ablyozgov lists the factors for low prices.
Players have no market consensus, is it good or bad when a small but “gray” segment can give a price one and a half to two times lower than a large, but completely official one. “The simplest thing: a loaf of bread for half the price is an old, stale loaf, but here you buy an apartment for half the price,” says Vladimir Avvakumov. - What is behind such a house? These are migrant workers, low quality of work. Then commissions meet, they demand something, but there is nothing to demand from private owners, they close - and the money is wasted.” However, according to Nikolai Petrikov, not everything is so simple. Indeed, buyers of “individual-multi-apartment” housing often struggle with registering their shares; there are problems with networks, since communications are intended to serve private households, and dozens of apartments are hung on them. But for small businesses this is often perhaps the only opportunity to enter the apartment building market, and for many consumers - to improve their living conditions.
Will all the flowers bloom?
Construction control authorities, naturally, do not favor such developers, but “black shareholders” have already taken their share of the market on their own. The Guild of Managers and Developers estimates the volume of multi-storey housing under construction in the Southern Federal District at approximately 8.5 million square meters. m - and 10% of them are built by such “private developers”. According to Pavel Repin, the first attempts to involve “gray” developers in the field administrative regulation already exists - for example, the Krasnodar authorities now only require “private” developers to assemble a package necessary documents. “They pay taxes regularly, they build on own funds, offer buyers installment plans and mortgages. The city authorities check all private owners, and violators are forced to put the relevant documents in order, or illegal buildings are demolished through the court,” comments Mr. Repin.
Indeed, a bunch of problems around multi-apartment development on land for individual housing construction arise from the shortcomings regulatory regulation. According to the head of the department of architecture and urban planning Krasnodar region YuriRysina, now the primary task facing his department is to bring the market to common rules of the game by ensuring everyone municipalities region with territorial planning documents. After this, there will be clarity about where and what can be built, in what volume and how many storeys. “These rules of the game will become the standard for everything, and everyone needs to be brought to them, including small developers,” says Mr. Rysin. - Only then will it be possible to overcome such negative things as multi-storey buildings under the guise of individual ones. In the end, I think all flowers will bloom - both small developers and large ones.”
Large developers agree with the idea of bringing all market players to uniform standards. “Small companies should engage in the construction of multi-apartment residential buildings only if they fully comply with the current legislation in the field of shared-equity construction,” says Dmitry Ablezgov. - But today such companies, all other things being equal (housing construction in accordance with the current legislation on shared construction) are uncompetitive in this market - due to the impossibility of obtaining large bank loans, the lack of stable high wages, qualified personnel, and a clear medium-term construction prospect new objects. That’s why small businesses are starting to build their own way, going beyond the legal framework.”
In addition, Yuri Rysin believes that the courts should fully participate in the regulatory process, which now often replace executive authorities, deciding whether a certain object should be left or not, although such decisions should be made by examination bodies and construction supervision. Roman Domashchenko also draws attention to the special role of the judiciary in the problem of “individual-multi-apartment” construction: “Now the authorities are shouting that they will ban and demolish, but all this construction is calmly formalized by court decisions - property rights are recognized, and shareholders receive an apartment. Until this niche is closed, small “black” developers will flourish,” Mr. Domashchenko is confident.
In the context of strengthening administrative regulation, the “line of support” for small developers may be the creation of new independent public organizations. “There is, for example, the Union of Builders, there are various trade unions, but their function is invisible, we simply give them 20-30 thousand rubles in contributions,” says Vladimir Muravyov. “I think new local organizations that will respect the interests of entrepreneurs will help stabilize the situation.” Until this happens, representatives of small construction businesses are convinced that it is better for small developers to be content with individual housing construction and repair work in order to avoid problems with the authorities and not lose business.
The legislation establishes several criteria for classifying enterprises as small business entities, and one of them is the number of employees of the organization.
Small Business Legislation
The main issues of small enterprises are regulated in Federal Law No. 209-FZ of July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as 209-FZ).
There are also government decrees regulating certain issues of the criteria for inclusion in such entities (N 265 of April 4, 2016, etc.).
The issues of compiling and submitting reports by such entities are regulated by orders of Rosstat, the Federal Tax Service and other departmental regulations.
Small Business Criteria
Number of employees in a small enterprise
In paragraphs 2 "b" clause 1.1 part 1 art. 4 209-FZ establishes a criterion related to the number of personnel of a small business entity and allowing the entity to be classified in this group.
This is the average number of its employees for the previous calendar year.
The legislation classifies as small enterprises enterprises with a workforce of no more than one hundred people inclusive, and for microenterprises separately identified as small enterprises - fifteen people inclusive.
Microenterprises have recently been subjected to significant change in terms of legislative regulation, but the criterion for their number remained the same.
How to calculate the average number of employees of a small enterprise
Calculating the number is not too simple, since the latter contains.
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