Small businesses. Small enterprise - what is it? Criteria and description of a small enterprise Small enterprise

The criteria by which business entities (legal entities and individual entrepreneurs) refer to small enterprises (SE), defined Federal law dated July 24, 2007 No. 209-FZ. It should be noted that the mentioned federal legislative act distinguishes among small enterprises the so-called microenterprises.

In order to classify a legal entity as a small business, it is necessary to fulfill a list of special requirements (Article 4 of the above-mentioned federal law).

Conditions for obtaining MP status for legal entities

Conditions for SE status for an individual (private) entrepreneur

A person wishing to legalize a small enterprise must meet the following criteria for assignment to the appropriate status:

1. The average staffing level for the previous 365 days cannot be greater than:
   . for small enterprises - 100 employees;
   . for microenterprises - 15 employees.
2. Income from the sale of goods (including services and work), excluding value added tax or the value of assets for the last 365 days, cannot be more than:
   . for small enterprises - 400 million rubles.
   

Conditions for SE status for a newly formed legal entity or individual entrepreneur

A newly opened small enterprise must meet the following criteria for assignment to the appropriate status:

1. Throughout the year when they are registered, the average staffing level cannot be more than:
   . for MP - 100 employees;
   . for microenterprises - 15 employees.
2. Income from the sale of goods (services and work), excluding value added tax or the value of assets for the period that has passed since their state registration, cannot be more than:
   . for small enterprises - 400 million rubles.
   . for microenterprises - 60 million rubles.

Conditions for establishing the income criterion

Limit amounts of income from the sale of goods (work and services) and the value of assets are determined by the Government of Russia every five years on the basis of statistical data on the work of representatives of small businesses (in accordance with paragraph 2 of Article 4 of the above Federal Law). Income from the sale of goods (works, services) for calendar year is established by the Federal Tax Code (clause 7 of Article 4 of the mentioned Federal Law).

It should be noted that at the present stage, the limit indicators of the value of assets by the Government Russian Federation not defined. Thus, they are not taken into account when classifying an economic entity as a small business.

Small enterprise: inclusion criteria - number

The average number of staff at the enterprise for last year is established in such a way that all its employees are taken into account, including persons carrying out their labor activity on the basis of a civil law contract or part-time (having officially worked out time), representatives of remote departments, branches and separate structural departments of micro or small enterprises (clause 6, article 4). In order to calculate the average staffing level, it is necessary to take into account the requirements that are approved by Rosstat Order No. 335 dated December 31, 2009 (Letter of the Ministry economic development RF No. D05-166 dated 01/20/11).

Loss and return of MP status

An operating small enterprise whose criteria for inclusion in 2014 and 2013 (the last two years) are determined by income and staff to be greater than the normative ones, loses its position (clause 4, article 4 of the said Federal Law).

A functioning business entity - a small enterprise, whose inclusion criteria for 2013 and 2014 (the last two years) in terms of revenue and staff remain in the standardized values, can again receive the status of a small business.

Income limit

A small business whose 2014 designation criteria were as described in the previous sections should be informed that this year was the last in a long period of constant and unchanging criteria (since 1995). But since July 13, 2015, in accordance with the Decree of the Government of Russia dated July 13, 2015 No. 702, everything has changed. A small enterprise whose income classification criteria have undergone certain changes should look like this:

• for microenterprises - 120 million rubles;
• for small enterprises - 800 million rubles.

State support for small businesses

A small enterprise, the classification criteria for which in 2014 were within the above parameters, has been slightly revised by the Government of the Russian Federation. In this regard, a special program was approved that should support small businesses. This program provides a list of certain financial, legal and administrative activities.

A microenterprise is one of the following business entities: individual enterprise; fishing peasant farm, and sometimes - society with limited liability. Attribution to other categories of business entities (for example, medium and large businesses) is possible if the above boundaries do not comply with established standards.

A micro-enterprise is a payer that pays the following taxes: on personal income; on profits and various duties.

Payment procedure and tax rate for micro-enterprises

The basic tax rate is 9% of turnover for the calendar year. However, there are some peculiarities. For example, if the number of employees per quarter exceeds five people, then 2% is added to the indicated tax rate (9%) for each individual employee.

Microenterprises are small business enterprises

The range of such enterprises includes newly created business entities or those operating for a year from the moment of their registration.

Thus, any organization with insignificant turnover and a small number of employees can be classified as a micro-enterprise. The criteria for these enterprises are as follows: the staff employs about 15 people, and the average annual revenue does not exceed 60 million rubles. It is also necessary to pay attention to assets calculated in the form of the residual value of fixed assets including the amount of intangible assets.

Definition of criteria

The first criterion is that the average number of employees of a micro-enterprise is determined for a calendar year, taking into account not only those employed on staff, but also employees registered under civil law contracts, part-time workers, as well as employees of branches or other structural divisions. The actual time worked is taken into account.

The second criterion is that revenue received from the sale of goods for a calendar year can be determined in accordance with tax legislation.

The third criterion - the residual value of fixed assets with intangible assets is determined by small and micro enterprises in accordance with the relevant accounting legislation.

Register of micro-enterprises

Special government bodies those responsible for supporting such business entities maintain appropriate registers in order to record the recipients of this support. Moreover, even if the statistics of a micro-enterprise indicate that it is classified as one, it does not mean that it will be included in this register. It also happens the other way around, a business entity is on the register and is not a small one.

Benefits of creating micro-enterprises

A newly created micro-enterprise has a number of advantages for a successful start. Thanks to the creation of favorable conditions, many entrepreneurs create just such enterprises.

One of the advantages is the reduced tax rate (9%), including:

• personal income tax;
• payments of state importance to;
• state duty for business risk, as well as corporate income tax.

The following are considered to be the main conditions for registering a micro-enterprise:

• participants are individuals who can simultaneously be members of the board of an LLC (if this particular form of organization was chosen when registering the enterprise);
• not exceeding the threshold level of the enterprise’s turnover (60 million rubles);
• the number of employees should not exceed the established standard (15 people).

A micro-enterprise has the right to register as a VAT payer.

Pros and cons of being a micro-enterprise

Positive aspects of the functioning of such an enterprise:

• the report is submitted to the tax authorities quarterly, and payment is made in the same way;
• upon delivery annual report there is no need to provide a sworn auditor’s opinion;
• there are no obligations to pay enterprises;
• the possibility for employees of micro-enterprises to work part-time at several business entities;
• relatively low maintenance costs accounting at the enterprise.

Negative aspects of micro-enterprises:

• employees of such enterprises cannot enjoy certain benefits;
• accounting is the same for all small businesses;
• transition to another category of enterprise (for example, medium-sized or is possible only with the onset of a new calendar year.

Thus, we can confidently say that a micro-enterprise is an independent business entity that has its own fixed assets and maintains accounting records. In other words, such enterprises are no different from large and medium-sized businesses, except for the amount of turnover and fixed assets, as well as the number of employees.

To decide on the choice of form of management own business, you need to know about all types of benefits that are currently in force government regulation provides to different types of businesses.

For businesses that can be classified as small enterprises, tax and other benefits are provided, and permission is given to apply a simplified accounting procedure.

To begin with, an accountant needs to know that a small enterprise is not a separate organizational and legal form, but a set of business criteria:

• amount of income,
• number of employees,
• participation shares in authorized capital enterprises of Russia, regions of the country, municipalities.

Small enterprise - eligibility criteria

Small businesses are usually created in the form of an LLC. To small businesses, subject to compliance necessary requirements, also include individual entrepreneurs and peasant farms.

The aspects by which a business is considered small often change. The last changes to date took place in 2008. Connected with the economic policy of the state and the level of inflation.

So in 2014, an organization will be recognized as small if:

1. the state share of participation in its authorized capital is not higher than 25%;
2. it was not formed during the reorganization or privatization of a state-owned enterprise;
3. profit from production or provision of services for the past year does not exceed 400 million rubles;
4. the average number of employees of the enterprise over the past year is no more than 100 people.

The criteria for determining the amount of profit are determined, as a rule, by the Tax Code of the Russian Federation. When calculating the number of employees, all employees are taken into account, including those hired under civil contracts and in branches.

A newly formed legal entity can be registered with the inspectorate as a small enterprise immediately after creation and within a year from the date of creation (subject to meeting the criteria for income and number of employees).

An existing business must meet the above criteria for at least 2 consecutive years preceding the year of application.

New organizations must submit an application within a month from the date of their registration, existing ones - no later than December 31 of this year in order to have a chance to take advantage of the benefits from January 1 of the new year.

A small enterprise can choose to apply both the regular form of taxation and the simplified taxation system or UTII

In addition, a small enterprise can choose the agricultural taxation system (UST) if it meets the requirements for the type of business, and the production of agricultural products is its main type of business.

Benefits for small businesses

The state helps small businesses with numerous benefits.

As a rule, city administrations provide preferential rates for renting premises from the city, benefits on regional taxes and fees.

Any subject of the federation has the right to decide for itself which of the taxes assigned to it will provide benefits to small businesses.

What is also important is that small businesses have the right to accelerated depreciation of basic assets (machines, real estate, other equipment), which allows them to reduce the overall amount of taxation.

There are also benefits for value added tax on leasing transactions.

For small businesses, there is a simplified system for purchasing leased real estate, established by Federal Law No. 159-FZ.

Small businesses pay taxes in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, if they chose this particular system. As noted above, a small enterprise can remain at common system taxation.

This is important in cases where the counterparty insists on the need to work with the VAT payer and partially reduce its costs for paying this tax.

Here you always need to choose, and if you plan to work primarily with such clients, then you don’t have to resort to a simplified system.

Although it is quite profitable and convenient. Under it, no income tax, property tax or VAT are paid, excluding that paid when importing products.

Personal income tax and social tax are subject to repayment in full

Income tax is replaced by one of two forms of income tax payment:

• on net income
• on income minus costs.

In the first case, 6% of all income is subject to payment, in the second, 15% of the difference between profits and costs is paid.

Not all types of expenses are considered expenses, but only some, defined by the Tax Code and named as a separate line. There, a closed list and the definition of “other expenses” are not used. Inspections always check the admissibility very carefully different types costs.

It is allowed to change the object of taxation no more than once a year. When setting it for the next year, the application to the tax office must be submitted no later than December 20 of the current year.

Accounting statements in small enterprises, accounting features

Small enterprises, within the framework of the simplified taxation system, use the cash method of calculating income.

That is, money is taken into account in accounting when it is received at the cash desk or into a current account, and not when it is accrued or issued an invoice.

Taxes are paid using the advance method. The advance payment is sent to the budget no later than the 25th day of the month from the beginning of the quarter.

It is calculated based on information from the previous tax period. At the end of the quarter, a recalculation and the necessary additional accrual occurs.

If the advance payment exceeds the actual payment due, the difference is offset against payment for future periods

Accounting statements are submitted once a year, at the end of the first quarter of the year following the reporting one.

The possibility of using a simplified taxation and reporting system for small businesses is a single benefit defined at the federal level.

In this case, there is no need to maintain a balance sheet. It's replaceable enough simple forms– book of income and expenses (form established by the Ministry of Finance). It is carried out quite simply, without using double entry and a chart of accounts.

Until the beginning of 2003, only small enterprises could use the simplified taxation and reporting system; now, in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, is also available to some other forms of doing business (individual entrepreneurs, peasant farms).

When maintaining accounting records, an accountant of a small enterprise needs to keep in mind the main thing:

• if the enterprise in the current year has gone beyond the scope of a small enterprise in terms of revenue or number of employees,
• it is obliged to return to the general accounting system from the beginning of such year and recalculate taxes.

For this reason, the attitude towards the criteria for classifying an enterprise as a small one should be very scrupulous.

If necessary, receive part of payments exceeding the permissible turnover volumes after the end of the annual period. In addition, it is necessary to scrupulously maintain primary accounting documentation so that the reporting can always be restored.

The choice of a small enterprise as a form of running your business is determined by many factors and is very convenient for practical and careful business, especially in the manufacturing sector.

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?

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

• number of employees
• the amount of annual profit,
• participation shares in the authorized capital of the state, as well as other organizations.

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 apply in practice the advanced technological developments of their founders (scientific, budgetary institutions).

Register of SMEs

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

Organizational privileges

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. Inspections by supervisory authorities of companies in small and medium-sized business sectors take place according to 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

Tax holidays for SMEs

Tax holidays require compliance following conditions:

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.

On January 1, 2008, Federal Law No. 209-FZ dated July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as Law No. 209-FZ) came into force. This law regulates the relations arising between legal and individuals, government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation, bodies local government in the field of development of small and medium-sized businesses, defines the concepts of small and medium-sized businesses, infrastructure for supporting small and medium-sized businesses, types and forms of such support.

Let us note that until this time the Federal Law of June 14, 1995 N 88-FZ “On state support of small businesses in the Russian Federation” (hereinafter referred to as Law N 88-FZ) was in force, which will become invalid from the moment Law N 209-FZ comes into force.

The concept of small and medium-sized businesses has undergone some changes in accordance with the new law. Thus, the new Law includes small and medium-sized businesses (Article 4 of Law No. 209-FZ):

• - entered into the Unified State Register of Legal Entities consumer cooperatives And commercial organizations(except for state unitary enterprises and municipal unitary enterprises);
• - individuals included in the Unified State Register of Individual Entrepreneurs;
• - peasant (farm) farms.

Moreover, the subjects listed above must meet the following criteria: only for legal entities- limitation of 25% of the total share of participation in the authorized (share) capital (share fund) 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, as well as the share of participation of legal entities persons who are not small and medium-sized businesses. The exception is the assets of joint stock investment funds and closed-end mutual funds.

The first criterion is limitation average number employees (regardless of the field of activity) for the previous calendar year:

• - for medium-sized enterprises - from 101 to 250 people;
• - for small businesses - up to 100 people.

Moreover, among small enterprises, the legislator identified micro enterprises, the average number of employees of which is up to 15 people.

The average number of employees is determined taking into account all employees, including those working under civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and other separate divisions.

In Law N 88-FZ, the average number depended on the field of activity of the enterprise.

The second criterion is revenue from the sale of goods (work, services) excluding VAT, determined in accordance with the norms of the Tax Code of the Russian Federation, or the book value of assets (residual value of fixed assets and intangible assets), determined in accordance with the legislation of the Russian Federation on accounting, for the previous calendar year year should not exceed the limit values ​​​​established by the Government of the Russian Federation.

The limit values ​​of the second criterion are left to the discretion of the Government of the Russian Federation, which will, by its resolution, determine them for each category of small and medium-sized businesses. According to the director of the Department of State Regulation in the Economy of the Ministry of Economic Development and Trade of the Russian Federation, Andrei Sharov, such a resolution has already been developed and is being approved. The following revenue amounts have been determined: for microbusiness - 60 million rubles, for small businesses - 400 million rubles, for medium-sized businesses - 1 billion rubles.

Limit values ​​of assets will be established by the Government of the Russian Federation once every five years, taking into account data from continuous statistical observations for small and medium enterprises.

Please note that this provision will come into force on January 1, 2010 (Clause 2, Article 27 of Law No. 209-FZ).

The category of a small or medium-sized business entity changes only if the limit values ​​are higher or lower than the established limit values ​​of the average number and revenue indicators, within two calendar years, following one after another.

Newly created organizations and registered individual entrepreneurs can be classified as small and medium-sized businesses during the year in which they are registered, if the above indicators do not exceed limit values from the date of their registration.

Separately, it is worth noting that the legislator has reserved for small businesses that are currently receiving support in accordance with the provisions of the repealed Law N 88-FZ, if they do not meet the new criteria, the right to receive previously provided support until July 1, 2008 (clause 3 Article 27 of Law No. 209-FZ).

Thus, in accordance with this Federal Law, to classify an enterprise as small, three criteria must be taken into account: the number of employees and the participation of other organizations in the authorized capital of the enterprise and the book value of assets.

IN international practice To classify the relevant objects as small enterprises, three indicators are used: the number of employees (usually up to 50 people), the volume of product sales and the book value of the property. Thus, we are getting closer to international standards.

Law N 209-FZ regulates in more detail the measures taken to implement public policy in the field of development of small and medium-sized businesses in the Russian Federation, which, in particular, include:

• - special tax regimes, simplified rules for tax accounting, simplified tax return forms for individual taxes and fees for small businesses;
• - a simplified accounting reporting system for small enterprises carrying out individual species activities;
• - simplified procedure for the preparation of statistical reports by small and medium-sized businesses;
• - preferential payment procedure for state and municipal property privatized by small and medium-sized businesses;
• - features of the participation of small businesses as suppliers (performers, contractors) for the purpose of placing orders for the supply of goods, performance of work, provision of services for state and municipal needs;
• - measures to ensure the rights and legitimate interests of small and medium-sized businesses in the implementation of state control(supervision);
• - measures to ensure financial support for small and medium-sized businesses;
• - measures to develop infrastructure to support small and medium-sized businesses;
• - other measures aimed at ensuring the implementation of the goals and principles of Law N 209-FZ.

Thus, a small enterprise is a newly created or operating enterprise with a certain quantitative criterion of the number of employees and the volume of economic turnover. A small enterprise must be state-owned or leased, private or operating on the basis of some other form of ownership. Its activities are regulated by the charter approved by the founder. It has independence in carrying out its economic activity, disposes of manufactured products, profits remaining after paying taxes and other mandatory payments to the budget, independently determines the forms, systems and amounts of remuneration.