Not a medium or large business. Small and medium entrepreneurship - what is it? Small and medium-sized businesses. Taxation and benefits

Despite some general signs, in practice, the actual activities of entrepreneurs vary greatly. This is due to the fact that in certain types business, various competitive advantages and risks arise; realizing the former and overcoming the latter forces entrepreneurs to modify the mechanisms of functioning of their business. There are also features in the mechanisms legal regulation and legal support for entrepreneurial activity in different types of business.

A modern market economy is characterized by a complex combination of industries of varying scale - large ones, with a tendency to monopolize the economy, and medium and small enterprises that arise in industries that do not require significant capital, volumes of equipment and cooperation of many workers. The size of enterprises depends on the specifics of industries, their technological features, and the effect of economies of scale. There are industries associated with high capital intensity and significant production volumes, with a large share of fixed assets among the entrepreneur’s costs. These industries are mainly concentrated big business. These include the automotive, pharmaceutical, chemical, metallurgical industries, and most enterprises in the extractive industries. Most at a fast pace The industries that determine scientific and technological progress are growing, since they accumulate financial, production and human resources faster than others. In industries that do not require large capital expenditures, where the share of personnel costs in the costs of entrepreneurs is large, small enterprise sizes are preferable.

Firms of different sizes play different roles in ensuring the sustainability and competitiveness of a market economy and have different risks and benefits. There are large, medium and small businesses.

Large business defies easy definition Typically, the concept of “big business” is applied to such giants as IBM and General Motors. At various times, the largest companies in the world included such firms as General Electric (USA), Roal Dutch (Great Britain - Denmark), Coca-Cola (USA). Nippon Telegraph & Telephone (Japan), Exxon (USA). This list included one Russian company Gazprom. The main element of the capitalist economy, the carrier of the evolutionary process in the economy, is to ensure the stability of the market economy and its main components: prices, production structure. Today they produce most of the mass-driven products. It is thanks to large enterprises that business development is taking place, which is based on mechanisms for reducing production costs. Large firms are carriers scientific and technological progress, they accumulate and then implement sustainable entrepreneurship practices. In addition, most modern large firms are international companies operating in global markets, which allows them to take advantage of the relatively cheap resources of the global economy by locating different stages of production in different countries. These properties of big business are most clearly manifested in the activities of modern transnational corporations. The latter, thanks to the enormous concentration of resources and centralization of financial and material flows within the corporation, are able to create for themselves an effective market and social infrastructure. When transnational corporations enter less developed countries, they create communications themselves, shape the behavior model of workers and consumers, and actively influence domestic and international legislation.

Along with competitive advantages, large businesses also have weaknesses. The growth of a company is often accompanied by a decrease in the efficiency of its management. Often large firms have the ability to regulate demand and prices for their products, which reduces incentives to increase efficiency and makes large businesses inflexible. These features of large firms create opportunities for sustainable development businesses in medium and small sizes (Table 1.1).

Table 5. Strengths and weaknesses of large businesses

Strengths of big business	Weaknesses of big business
Ability to actively change external environment entrepreneurship	Reduced incentives to increase production efficiency
Opportunities to create and accumulate achievements of scientific and technological progress and procedures and rules of rational business	Opportunity to limit the access of other firms to the achievements of scientific and technological progress and rational business
Savings on production costs	Decrease in management efficiency with growth of firm volume
Sustainability	Inflexibility, possibility of losing contact with the consumer

If the concept of big business is a mainly economic concept. The legislation of both foreign countries and Russian does not specifically distinguish the concept of “big business”. Small business is defined both economically and legally. As the experience of countries with highly developed economies shows, it is the most important component of a market economy. In modern conditions, the role of small businesses in a market economy is growing.

Often in small businesses you can find family business management: it is inherited by the owner’s relatives, which dictates the latter’s direct involvement in all the activities of the enterprise.

The functions of a small enterprise are, first of all, economic, determined by its role as, firstly, an employer; secondly, a producer of products and services, thirdly, a catalyst for scientific and technological progress, fourthly, a taxpayer, and fifthly, an agent of market relations.

An equally important function, in my opinion, is social. Thus, through small forms of entrepreneurial activity, many people reveal and realize their creative potential. Basically, the labor of socially vulnerable groups of the population (women, students, disabled people, pensioners, refugees, etc.) who cannot find employment in large enterprises is used here. Small businesses are the main place industrial training and a kind of “testing ground” for testing young personnel.

But all the listed advantages of small business do not appear automatically. The problem is that small businesses are generally exposed to much greater risk than large firms. The advantages and weaknesses of small businesses are presented in Table 1.2.

Table 6. Advantages and weaknesses of small businesses

Small businesses are fragile. Half of the enterprises die in the first period of their existence, but their place is immediately taken by newly emerging firms. The bankruptcy rate of firms is especially high in the first three years.

Small businesses are highly dependent on market conditions. Small sizes do not allow creating within the company modern structures and effective specialized management. Most small firms are characterized by unity of ownership and management. Most relationships within the company and business partners are built on the basis of informal connections. Small firms often turn to informal resource markets, finance their business with private loans, and use their own funds and funds from friends and relatives. It is not uncommon for small businesses to use the informal and even shadow labor market (involving illegal immigrants, minors, etc.). Competitive advantages and the profitability of production is ensured by implicit costs, which are often based on high (higher than in large enterprises) labor intensification and working hours, and low payment for resources compared to large businesses. All this determines the extremely unstable and high-risk nature of small business.

In a word, the main difference between small businesses is that, regardless of country, in most cases it is a typical intuitive business. Without the active support of big business and the state, small businesses are a source of economic and social risks. Therefore legislation developed countries identifies small businesses in a special category and actively supports small businesses.

In a modern market economy, in addition to large and small businesses, there remains a significant layer of medium-sized businesses. Just like big business medium business has no special legal status. It occupies an intermediate position between small and large businesses located at different poles of the economy and plays an extremely important role. He acts as an intermediary and link between large and small businesses, between small businesses and the state.

The small size of firms, the instability and high riskiness of small businesses do not allow them to establish stable direct ties with large businesses. Medium-sized businesses take on this role, creating a complex network of connections with both large and small businesses that are diverse in form, legal and organizational design.

The scope of activity of small and medium-sized businesses is very extensive. The main areas of activity of small enterprises are trade and catering, agriculture, industry and construction. However, it should be noted that the most common type is trade and mediation activities(more than 70%). Approximately every tenth entrepreneur is engaged in production activities; approximately the same number provide transport, construction and domestic services, are engaged in processing agricultural products. A small number of small enterprises are involved in the market of information, medical and real estate services.

The main consumers of products and services of small and medium-sized businesses are the local population, as well as residents of nearby cities and towns. In addition, their products and services are used by private firms and entrepreneurs, government agencies and organizations, trade and intermediary organizations.

The important role of small and medium-sized businesses is that they provide a significant number of new jobs, saturate the market with new goods and services, and satisfy numerous needs large enterprises, and also produces special products and services.

In the current conditions of market relations in Russia, small and medium-sized businesses are one of the most promising forms of business.

The main features of small and medium-sized businesses are: activity in the economic sphere with the aim of making a profit, economic freedom, innovative nature, sale of goods and services on the market, flexibility, as well as the limited scope of its scope causes a special, personal nature of the relationship between owner and employee, which allows you to achieve real motivation for the work of staff and a higher degree of job satisfaction. Relatively small markets for resources and sales do not allow the company to have any serious influence on prices and the overall industry volume of product sales. In small business there is a personalized nature of the relationship between the entrepreneur and clients, i.e. A small enterprise is designed to serve a relatively narrow circle of consumers. Small businesses mainly rely on relatively small bank loans, their own funds and the “informal” capital market (money from friends, relatives, etc.). Also in small businesses there is a high share working capital compared to the fixed assets. If for large enterprises this ratio is 80:20, then for small enterprises it is 20:80.

A modern market economy is characterized by a complex combination of industries of varying scale - large ones, with a tendency to monopolize the economy, and medium and small enterprises that arise in industries that do not require significant capital, volumes of equipment and cooperation of many workers. The size of enterprises depends on the specifics of industries, their technological features, and the effect of economies of scale. There are industries associated with high capital intensity and significant production volumes, with a large share of fixed assets among the entrepreneur’s costs. Large businesses are mainly concentrated in these industries. These include the automotive, pharmaceutical, chemical, metallurgical industries, and most enterprises in the extractive industries. The industries that define scientific and technical progress are growing at the highest rates, since they accumulate financial, production and human resources faster than others. According to On the contrary, in industries for which capital costs are not large, where the share of personnel costs in the costs of entrepreneurs is large, small enterprise sizes are preferable.

There are two problems. Why should we differentiate between small and medium-sized businesses and what are the criteria for the differences?

The need to distinguish between small, medium and large businesses is due to the fact that firms of different sizes play different roles in ensuring the sustainability and competitiveness of a market economy, have different risks and benefits, and require different approaches to their government regulation and legal support. All this forces legislators to look for qualitative and quantitative signs of determining, first of all, small and large businesses and to formulate basic approaches to their regulation.

Big business.

The concept of large business does not lend itself to a simple definition. Usually the concept of “large business” is applied to such giants as IBM and General Motors.

According to the expert, the largest companies in the world in 1996 included the following companies: General Electric (USA), Roal Dutch (Great Britain - Denmark), Coca-Cola (USA). Nippon Telegraph & Telephone (Japan). Exxon (USA). This list also included one Russian company - Gazprom, which took 421st place. Among the 500 companies in the world that received the largest balance sheet profit in 1996, according to Fortune, were: General Motors (USA). Ford Motor (USA), Mitsui (Japan), Mitsubishi (Japan), Itochu (Japan) 1

The main element of the capitalist economy, the carrier of the evolutionary process in the economy, is a large, growing corporation. Large firms ensure the stability of the market economy and its main components: prices, production structure. Today they produce most of the mass-driven products. It is thanks to large enterprises that business development is taking place, which is based on mechanisms for reducing production costs. Large firms are carriers of scientific and technological progress; they accumulate and then introduce methods of rational entrepreneurship.

There are four main, fundamental reasons that stimulate corporate growth. The first is the desire to achieve economies of scale in production (technological economies). It is formed by increasing the volume of output of a given product by reducing costs per unit. This reduction is achieved by changing the nature of the resources used, which is manifested in increased specialization of the labor used, the introduction of automatic equipment, including automatic assembly lines, etc. This contributes to the development of concentration of production in large enterprises, the formation of multi-factory and industry monopolies.

The second reason is the desire to save on the scale of the field of activity (another term is saving on the variety of production products and sales markets). This type of economy, called the economy of growth by the English economist E. Penrose, is formed due to the unbalanced growth of the company, in which new unused resources constantly appear. this moment time production and financial resources. Savings from the use of these resources become an incentive to expand the scope of the company's activities. It depends on the specific set of production resources that the firm has, so most firms strive to penetrate those areas in which technological and market factors are common to the firm's core production. Thanks to economies of scale, large multi-product, multi-industry and multinational companies have emerged. The tools for their formation were vertical integration (combination), diversification (including conglomeration) and internationalization with its highest form - globalization.

The third driver of corporate growth is savings on transaction costs. These costs are associated with the implementation of market contractual relations and arise when a product or service is transferred from one technologically isolated structure to another, that is, when a transaction takes place - a deal, an operation, a contract, an agreement. Transaction costs are the costs of operating a market system. Reducing these losses is achieved by limiting the scope of market relations through vertical integration, diversification and internationalization. O. Williamson, based on studies of changes in the organizational forms of corporations in the United States over the 150 years that led to the formation of the modern company, called these costs “the main factor in the organizational evolution of corporations.” A modern corporation, in his opinion, is the product of a series of organizational innovations, the purpose and result of which is savings on transaction costs. In other words, a modern corporation is a means of reducing these costs.

In addition, most modern large firms are international companies operating in global markets, which allows them to take advantage of the relatively cheap resources of the global economy by locating different stages of production in different countries.

In modern conditions, large firms actively influence not only the internal business environment, creating effective business routines, but are also able to actively modify the external environment, providing them with the most favorable conditions for functioning. These properties of big business are most clearly manifested in the activities of modern transnational corporations (TNCs). The latter, thanks to the enormous concentration of resources and centralization of financial and material flows within the corporation, are able to create for themselves an effective market and social infrastructure. Coming to less developed countries, TNCs themselves create communications, shape the behavior model of employees and consumers, and actively influence domestic and international legislation.

Along with competitive advantages, large businesses also have weaknesses. The growth of a company is often accompanied by a decrease in the efficiency of its management. Very often, large firms have the ability to regulate demand and prices for their products, which reduces incentives to increase efficiency and makes large businesses inflexible. These features of large firms create opportunities for sustainable business development in medium and small sizes.

Table 2.4.

Strengths of big business	Weaknesses of big business
The ability to actively change the external environment of entrepreneurship	Reduced incentives to increase production efficiency
Opportunities to create and accumulate scientific and technical progress achievements and procedures and rules of rational business	Opportunity to limit access of other firms to the achievements of scientific and technological progress and rational business
Economies on production costs (technological economies, economies of scale, economies of transaction costs, use of global markets)	Decrease in management efficiency with growth of firm volume
Sustainability	Inflexibility, lack of timely response to changes in the market situation, loss of contact with the consumer

State regulation of large business as a special type of business aimed at reducing the risks associated with its operation. Since the greatest risks for society are created by the ability of large firms to monopolize production and industries, government regulation of large businesses is mainly limited to problems of monopolization, aimed at limiting the merger of large firms, price manipulation, various forms of discrimination against small firms, and non-use of patents.

Russian big business.

Large Russian business acts as the engine of the national economy. It is still much more efficient than the majority of medium and small companies in terms of labor productivity, profitability, and, finally, growth rates. Due to its special position, over the years of reforms, large Russian businesses have concentrated the main cash flows in their hands. As a result, he was able to form fairly strong teams of highly paid, highly qualified managers.

According to Expert magazine, the two hundred largest Russian companies account for more than half of all industrial production in the country. The total sales volume of the two hundred largest enterprises in 2000 reached 3.67 trillion. rub. or 130.4 billion dollars.

Individual entrepreneurship and its basics - where to start your own business, can you count on government support, how do small and medium-sized businesses differ, are there any peculiarities of running it in Russia? What is lending to small and medium-sized businesses, as well as several business ideas from IQReview.

"Small and medium business" - in Lately This phrase is on everyone's lips. Its development is important in any country - it contributes to the creation of jobs, stimulates healthy competition, and equips the market necessary goods. What is it, and how do small and medium-sized businesses differ from each other?

Small business - This is entrepreneurship based on the activities of small enterprises, firms that are not members of any associations. Their activities are regulated by the Federal Law on Small and Medium Enterprises, adopted on July 24, 2007. The legislation defines as an enterprise whose number is from 16 to 100 employees, the profit from its activities does not exceed 400 million rubles. Firms that employ a maximum of 15 people are recognized as micro-enterprises, and their income should not exceed 60 million rubles.

Medium business already assumes that the number of employees will be larger - from 101 to 250 people, and annual revenue is about 100 million rubles.

Comparison of Russian small and medium-sized businesses with foreign ones

If we compare data from Russia, Europe and the USA, it will become obvious that the number of small enterprises in our country is much smaller than outside the border. For example, in Europe, tax revenues from small businesses replenish state coffers by almost 50%.

Despite the positive dynamics of growth in the number of small enterprises in Russia, their indicators still lag behind foreign ones. Let's look at the numbers: in our country there are approximately 12 enterprises per thousand people, in European countries - from 37 to 70. The comparison in terms of the number of employees is also not in our favor - 22% versus 70%. As for GDP, the figures here are disappointing: 18% in Russia and almost 70% in the West.

The main difference between the development domestic business from Western economically more developed countries is that it is mainly focused on the service sector, and the number of enterprises engaged in processing industry or mining, negligible.

Many factors are responsible for such a significant difference between the number of small and medium-sized enterprises. The success of small and medium-sized businesses in the West is primarily due to government support - numerous programs regulating taxation, preferential lending systems and other incentives stimulate the development of entrepreneurship.

Problems of small and medium businesses

Domestic business, despite the constant attempts of the state to help in its development, still faces a huge amount problems - first of all, the imperfection of the tax system, the interference of criminal structures that control income, and pressure from the government.

The only way out of the situation can be the adoption of special loyalty programs by the government.

Lending to small and medium-sized businesses

It's impossible to start your own business starting capital. And if “finance sings romances,” the only option is either to find investors or take out a loan from a bank to develop your business.

The simplest and a budget option– turn to friends for financial help. If you are very lucky, then perhaps you will receive the required amount without collateral, checks and without interest. But if this is not possible, commercial financing remains.

Money to start a business

Another way is to turn to future “colleagues”, current large entrepreneurs. Perhaps some of them will be interested in your well-written business plan. The only “BUT” is that your payment for such help will be a share in the enterprise, and quite a significant one.

Well, the last option is to register as an individual entrepreneur and cooperate with a bank that issues loans to medium and small businesses.

Today, many banks have programs to support individual entrepreneurship.

In Sberbank, for example, you can get all the necessary advice, and on a special information resource portal for private entrepreneurs, which was created with the support of SME Corporation JSC, you can use a business navigator to calculate all expenses, draw up a business plan, find premises, find out , can you count on government support?

Some types of business activities can count on receiving subsidies for the purchase of fixed assets from the state in an amount not exceeding 500 thousand rubles. To do this, you will have to invest at least half of your own money and carry out state registration. The enterprise should not specialize in trade - neither wholesale nor retail.

Now in some regions of Russia, so-called business incubators are being financed. These programs provide a good chance to save, for example, on rent, which is a good help - in large cities and in the capital, more than half of the enterprise’s revenue has to be paid for it. Upon receipt of such a government benefit, a new entrepreneur will be able to save additional funds to repay the loan.

Planning and organization of medium and small businesses

Strategic planning of your business is one of the main functions of its management, which is a clear designation of the main goals of the organization and ways to solve them. This is the basis that helps you accept everything management decisions, since it is a kind of “model of the future” of the company, determines the prospects for its development in a comprehensive competitive market.

Strategic planning is an important stage in creating a business

In our country similar tactics strategic planning medium and small businesses are not yet very widespread, but market relations are developing, competition is intensifying, and this is adding more and more relevance to it. The methods that were used before are already outdated and work very poorly. This makes business owners nervous, complaining that everything is to blame for poor management, force majeure situations, and a poor level of specialist training. But in fact, the problem most often lies in the fact that the entrepreneur simply does not see a strategy for the long-term development of his business in the near future, much less its long-term prospects. To do this, you need to calculate everything - the tactics of competitors, the needs and demands of the consumer, possible market changes.

The development of small and medium-sized businesses can be influenced by many completely unpredictable factors, and not giving them importance and due attention means deliberately driving yourself into a hopeless situation. That's why key task- this is planning and developing tactics, strategies for behavior in the market, taking into account all circumstances - both internal and external.

Forecasting in small and medium-sized businesses and its features

Unlike big business, in which all plans and strategic developments are led by representatives of senior management, and the project group can consist of from twenty to one hundred people, and their project documents number a hundred or two pages; in small and medium-sized enterprises, this phenomenon can rather be called an enterprise development program for a certain period of time. For the most part, such a plan is not even transferred to paper, and is solely a figment of the imagination of a private entrepreneur and his personal opinion regarding the “survivability” of the business for the next couple of years. But such a plan also includes very specific tasks associated with a specific time period, based on analysis, understanding of the market, “feeling” for own business, studying its strengths and weaknesses, the possibility of confronting competitors, determining the prospects in this industry.

Analytics helps to conduct a small audit of the current situation of the company and set key priorities for its activities. These priorities are presented as tasks - precise, coordinated with each other, with clear deadlines and indicating resources. The quality of formulation of such tasks has a great influence on the success of their implementation, so simple and effective tools, for example, setting specific goals according to the SMART system, could be a good help for the business owner.

What is very important to remember at the initial stage of developing your business?

The first thing you need to “get into your head” is that you need to constantly monitor the execution of all tasks. Mistakes are not forgiven here, because the slightest inaccuracy can ruin your business in the bud. A good solution would be to place control points at minimal intervals from each other. In fact, at the very beginning of the formation of a small and medium-sized business, its management is unitary - everything is controlled by the director of the company and his assistants, they make the necessary adjustments and so on. But a good solution would be to seek help from temporary, hired personnel - usually their qualifications are higher, which is a definite plus.

How to set goals correctly?

At the very beginning of the implementation stage, some entrepreneurs are faced with the fact that the quality of execution is either poor or non-existent. In 90% of cases, this is not even connected with the qualifications or motivation of its performer, but with unclear and foggy planning, when the goal is not clearly fixed, is not tied to anything, and is not defined in time. Just for comparison: “our goal is to increase product sales” and “our main goal is to increase sales by 30% by January 2018” with a clear definition of performers, resources, and so on. The latter option has a much higher chance of being successful as it is more accurate and matches the success criteria outlined above.

Main points of strategic planning

It is important for a business owner to understand that for it to be successful, a simple mental representation of the development of events is not enough - they must be documented.

With such clearly defined tasks, which are divided into stages, it is possible to track the stages of the company's development, successfully synchronize all personnel, eliminate possible misunderstandings, and also minimize the risk of bottlenecks.

Stages of strategic planning

Strategic plan helps set the main guidelines for the development of the company, allows you to soberly and objectively assess its internal resources and development opportunities in the market. Of course, its presence cannot guarantee one hundred percent success of your enterprise, because no one is immune from errors, force majeure and other factors. But such visualized planning of goals, their description, and tracking allows us to create the most favorable conditions for expanding the company’s influence, its growth, internal effective allocation of resources and strong strengthening in the market.

Ideas for small and medium-sized businesses without large initial investments

First of all, you need to clearly determine the location of your “gold mine” - you will agree that it is unlikely that a business selling antique paintings and jewelry will be successful in the provinces. The most popular objects of small and medium-sized businesses among potential clients may be service and small trade enterprises. This area may include, for example, on-site computer diagnostics of cars, a cleaning company, a mini-bakery or a store food products. An excellent solution would be to become the owner of a payment terminal that allows you to pay public utilities, fines, telephone bills - you definitely can’t go wrong, because this is what people will always do.

Summarize. If you have two components - a great desire and even a small initial capital - you can organize an excellent business plan that will open the gates to your future great entrepreneurial activity!

Small and medium-sized businesses in Russia: systems of lending, guarantees and guarantees (video)

The development of large business weakens competition, contributes to the development of a monopoly, and stabilizes the price level in the industry. On Russian market large business is represented by private and public corporations, unitary enterprises in the field of energy, raw materials, transport.

Types of large businesses

Profit growth in a large business requires constant expansion of the enterprise: increasing production space, purchasing new equipment, hiring employees. The development of such companies is accompanied government subsidies, abundant investments. Representatives of large businesses can be:

One enterprise. Industrial, commercial, research facility with general organizational structure. This type of large business is found in the extraction and processing of raw materials and often refers to city-forming enterprises.
Company. A group of several enterprises that make up a single legal entity, controlled by a group of owners or managers. This type of large business is typical for all industries and allows owners to reduce costs by eliminating intermediaries from the supply chain.
Company group. Several manufacturing, trading, and research enterprises that operate independently and are united by common owners. This type of large business is typical for state corporations in Russia, international companies, manufacturers of technically complex products.

The Russian economy is developing due to large corporations working directly with government agencies through government orders. Such companies provide jobs, expanded social benefits, and develop the country's industry. The dominance of big business makes it difficult for newcomers to enter the market, which narrows the range, inflates the average level of market prices, and creates unfair competition.

Foreign economies are built around small businesses that compete freely with each other. Such companies produce a diverse range of products, create a range of prices on the market, easy entry of new enterprises into the market and a high level of competition. Large businesses in foreign economies are more isolated from the state and work closely with small companies.

Features of large business

The number and dynamics of development of large enterprises depends on government regulation, features of the national economy, political situation in the country and the world. The development of large businesses has a dual impact on the country's economy, and therefore is carefully regulated by supervisory authorities. Large businesses are characterized by the following features:

Economies of scale. Large companies purchase raw materials and supplies in bulk and sell goods through established distribution channels. This approach reduces unit costs and consistently increases profits.
Stable economic development. Large businesses constantly pay taxes, provide jobs, develop regions, invest profits in research and development of new product models. This approach stabilizes the market and allows investment in technology and personnel.
Influence on the political situation in the country. Most large companies have international business connections and are interested in the stable position of the state on the world stage. The heads of large companies have lobbies in government structures and promote economic and social policies that are beneficial to them.
Concentration economic activity around one enterprise. Large companies are classified as “full cycle” enterprises and operate in isolation from other market participants. This approach reduces the integration of companies and slows down the exchange of information between business, government and consumers.
Standardization of business processes. Large businesses often have tough corporate culture and established rules for concluding transactions. This approach creates bureaucratic structures that are slow to adapt to market changes.

The Federal Law of 2015 and the amendments made to it established that small and medium-sized businesses are any registered in the register economical society, partnership, production or consumer cooperative, individual or private farm. In order to classify any of these types as a business entity, certain conditions must be met.

According to the Constitution

The constitutional principle underlying the economic sphere is freedom economic activity, where small and medium-sized businesses are the right of every citizen, unless this economic activity is prohibited.

It must be independent and is usually aimed at making a profit from the sale of goods, use of property, provision of services or performance of work. Small and medium-sized businesses are an active factor in market competition, where the main principle is to find a need and satisfy it.

Amount of workers

The criterion for classifying a certain enterprise as a small or medium-sized enterprise is the number of staff, both full-time and contracted. So, they treat small things commercial enterprises, in which in the authorized capital there is a share of participation of charitable or other foundations, religious and public organizations, subjects of the Russian Federation and the Russian Federation as a whole does not exceed a quarter, that is, twenty-five percent, and also in which the number of employees is precisely determined.

Thus, in transport, construction and industry, small and medium-sized businesses are the number of employees not exceeding one hundred people, in the scientific and technical field and in agriculture- no more than sixty, in wholesale trade- fifty, in retail - up to thirty people, the same in consumer services. In other industries, the number of employees should not exceed fifty people. Small and medium-sized businesses - individuals who are most often engaged entrepreneurial activity without forming a legal entity.

Taxes

If an enterprise employs less than fifteen people, many benefits apply. Small and medium-sized businesses are taxed according to a simplified system of taxation, reporting and accounting. There are no criteria for this based on the type of activity being carried out; in any case, this enterprise will be considered small.

But the amount of income greatly influences the possibility of classifying this type of business as small or medium. Attribution to this species may be provided that the proceeds from work performed, sales of goods or services in the last reporting year (four quarters) did not exceed the amount of a thousand times the minimum wage.

Support

The development of small and medium-sized businesses is stimulated by various tax incentives, the provision of equipment through leasing, and preferential lending. There are several areas of such support in the Russian Federation.

1. Infrastructure is being formed, as well as a register of small and medium-sized businesses, uniform for everyone.

2. Preferential conditions are created for the use by such entities of state material, technical, financial, information resources, technologies and scientific developments.

3. A simplified procedure for registration in the register of small and medium-sized businesses is being established for beginning businessmen.

4. Support for external economic activities is organized, including the development of their scientific, technical, trade, information, and production relations with foreign countries.

5. Professional development, training, and retraining of personnel for medium and small businesses are organized.

6. State and municipal support programs for entrepreneurs are developed and applied, and these programs are implemented annually using budget funds - both the local budget and the budgets of the Russian Federation and its constituent entities.

From the history

The existence of small businesses in the country began in 1988, and small state-owned enterprises, where the number of permanently employed workers did not exceed one hundred people, were also included in this category.

In 1990, the Council of Ministers of the USSR decided that small enterprises should be considered those that have a team of no more than: retail- fifteen people, non-production sphere - twenty-five people, production non-industrial sphere - fifty people, scientific and technical services - one hundred people, industry - two hundred people.

The volume of economic turnover was also taken into account, although its value never had time to establish itself. And today, the classification of enterprises into the type of business based on the number of employees has been preserved (Federal Law “On Small and Medium Enterprises”).

Law

Released in 2007 the federal law No. 209, where it was determined which entities belong to these types of businesses. A state unified register of small and medium-sized businesses was created. All were included here commercial organizations And consumer cooperatives, except for municipal and state enterprises, legal entities and individuals who are individual entrepreneurs, as well as private farms.

The conditions were as follows: legal entities had to have a total share of participation of the Russian Federation and its constituent entities, foreign citizens and legal entities of other states, public organizations, municipalities, charitable funds or others in the joint authorized capital or mutual fund not exceeding twenty-five percent, that is, a quarter of the total capital. This did not apply to the assets of investment joint-stock funds, as well as mutual closed-end investment funds. In this case, the enterprise had the right to be included in the unified register of small and medium-sized businesses.

Other conditions

There have also been changes in the number of enterprise employees. During the reporting period ( calendar year) the number of employees on average should not go beyond the limit values in each of the categories: for medium-sized enterprises - from one hundred to two hundred and fifty people inclusive; and for small enterprises - up to one hundred people, in microenterprises - up to fifteen people.

Based on revenue from the sale of services, works or goods, excluding tax added value, that is, the balance sheet (residual) value of tangible assets and fixed assets for the same period should not exceed the limits established by the Government of the Russian Federation according to the categories. Limit values are established once every five years, taking into account data from constant monitoring of the activities of enterprises by statistics (Federal Law “On the Development of Small and Medium-Sized Enterprises”). Significant amendments and changes were made to this law in 2016 (222-FZ).

Documentation

Information about individual entrepreneurs And legal entities are entered into the Unified Register if they meet the above conditions, and are also excluded from this register if circumstances have changed during the control period and, according to the conditions, the enterprise does not correspond to this category. The following documents are needed to add or remove an enterprise from the register.

1. Information already in the Unified State Register.

2. Information presented in accordance with the legislation of the Russian Federation on taxes and fees, on the number of employees on the average list for the previous calendar year, information on income received after carrying out activities for the same period, information on the application of individual tax regimes.

3. Information about suppliers (clause 2, article 6 No. 408-FZ of 2015).

4. Information on inclusion in the Unified Register of Small and Medium Businesses.

Deadlines

Filling out the Unified Register is carried out in order to provide relevant information by suppliers for the Federal tax service. This information is provided in certain period strictly until the fifth of July annually and reflect the status for the reporting period until the first of July of the current year. These documents must be submitted to in electronic format, signed by qualified reinforced electronic signature, with the obligatory use of the website of the Federal Tax Service of the Russian Federation, officially operating on the Internet. There is a special electronic service for transmitting information by suppliers.

The whole list joint stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by exchanges if the shares are traded on the market valuable papers, and also if they relate to shares of the innovative high-tech sector of the economy.

Support programs

Since 2005, the Ministry of Economic Development of the Russian Federation has been implementing a special program to provide subsidies for the provision of state support medium and small businesses in the regions. Finance comes from the federal budget. In 2014, a corresponding decree of the Russian government was adopted regarding this program, and orders of the Ministry of Economic Development of the Russian Federation are issued annually in this regard. Farms are also covered by this program.

Further, in the regions, the received targeted funds are distributed through a competition for the implementation of those activities that are provided for by regional programs. The condition is that the regions must additionally finance these projects. This approach attracts financial resources and stimulates more active policies to support the activities of small and medium-sized entrepreneurs.

Participation

Absolutely all regions of the country participate in this program. All possible measures are provided to support the development of small and medium-sized businesses. This especially applies to budding businessmen and youth entrepreneurship.

The infrastructure of advisory and information support enterprises engaged in the production of services, works, goods, Special attention is also given industrial production, development and implementation of innovations. The area of folk art, handicrafts, ecological and rural tourism does not stand aside either.