On January 1, 2008, the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in Russian Federation"(hereinafter - Law N 209-FZ). This law regulates the relations arising between legal and individuals, organs state power of the Russian Federation, public authorities of the constituent entities of the Russian Federation, bodies local government in the development of small and medium-sized businesses, defines the concepts of small and medium-sized businesses, the infrastructure for supporting small and medium-sized businesses, the types and forms of such support.
Note that until that time, the Federal Law of June 14, 1995 N 88-FZ "On state support Small Business in the Russian Federation" (hereinafter - Law N 88-FZ), which will become invalid from the moment Law N 209-FZ comes into force.
The concept of small and medium-sized businesses in accordance with the new law has undergone some changes. So, the subjects of small and medium-sized businesses by the new Law include (Article 4 of Law N 209-FZ):
- - entered in 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 USRIP;
- - peasant ( farms).
Moreover, the entities listed above must meet the following criteria: only for legal entities - a 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 foundations, as well as the share of participation of legal entities that are not subjects of small and medium-sized businesses. The exception is the assets of joint-stock investment funds and closed-end investment funds.
The first criterion is the limitation of the average number of employees (regardless of the field of activity) for the previous calendar year:
- - for medium enterprises - from 101 to 250 people;
- - for small businesses - up to 100 people.
Moreover, among small enterprises, the legislator singled out 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 on civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions.
In Law N 88-FZ, the average number was made dependent on the scope of the enterprise.
The second criterion is revenue from the sale of goods (works, 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 limiting values of the second criterion are given to the discretion of the Government of the Russian Federation, which will determine them by its resolution for each category of small and medium-sized businesses. According to Andrey Sharov, Director of the Department of State Regulation in the Economy of the Ministry of Economic Development and Trade of the Russian Federation, such a resolution has already been developed and is being approved. The following amounts of revenue were determined: for microbusiness - 60 million rubles, for small businesses - 400 million rubles, for medium-sized businesses - 1 billion rubles.
The limit values of assets will be set by the Government of the Russian Federation once every five years, taking into account the data of 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 limit values of the average number and revenue indicators, within two calendar years following one after the other.
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 the limit values from the date of their registration.
Separately, it is worth noting that the legislator retained for small businesses currently receiving support in accordance with the norms of the invalidated 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 the Law N 209-FZ).
Thus, in accordance with the said Federal Law, in order to classify an enterprise as a small enterprise, 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, three indicators are used to classify the relevant objects as small enterprises: the number of employees (usually up to 50 people), the volume of sales of products and the book value of the property. Thus, we are approaching international standards.
Law N 209-FZ regulates in more detail the measures taken to implement the state policy in the field of development of small and medium-sized businesses in the Russian Federation, which, in particular, include:
- - special tax regimes, simplified tax accounting rules, simplified forms of tax returns for certain taxes and fees for small businesses;
- - a simplified accounting system for small businesses that carry out certain types activities;
- - a simplified procedure for the preparation of statistical reporting 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) in order to place 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 provide financial support for small and medium-sized businesses;
- - measures to develop the 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 is necessarily state-owned or leased, private or operating on the basis of some other form of ownership. Its activity is regulated by the charter approved by the founder. It has autonomy in carrying out its economic activity, disposes of manufactured products, profit remaining after paying taxes and other obligatory payments to the budget, independently determines the forms, systems and amounts of remuneration.
By what criteria are enterprises and individual entrepreneurs classified as small businesses in 2018? How do the criteria distinguish small businesses from medium and large enterprises? We will show a detailed table with the criteria and recall what benefits small businesses and individual entrepreneurs included in the register of small and medium-sized businesses as of 2018 have.
What are the advantages
Small enterprises can get some privileges (when compared with medium and big business). Let us explain what rights and benefits enterprises that meet the criteria for small businesses in 2018 have.
Easy Accounting
One of the most time-consuming tasks of an accountant is maintaining accounting However, if the criteria for small businesses are met, it is possible to maintain simplified accounting and submit fewer documents as part of the financial statements to the Federal Tax Service and statistics.
In 2018, enterprises that are classified as small businesses according to certain criteria can apply simplified accounting methods and draw up accounting (financial) statements in special (simplified) forms.
Tax relief
In some regions of Russia, for small businesses in 2018, a reduced single tax rate was established under the simplified tax system. The regions may also introduce property tax and transport tax incentives for small businesses.
Checkout restrictions
Small and micro enterprises can lead cash transactions in a simplified way. And, for example, do not set a cash balance limit.
Government contracts
Small businesses in 2018 have an advantage when participating in public procurement(bidding). Customers from outside government agencies are required to purchase at least 15 percent of their annual total purchases from small businesses.
Temporary ban on inspections
In 2016-2018, small businesses with a scheduled inspection will not come: Rostrud, the Federal Migration Service of Russia, Rostekhnadzor, Gospozhnadzor.
When the ban on checks does not apply
Keep in mind that the ban on scheduled inspections in 2018 does not apply to companies and individual entrepreneurs who were held liable in the form of (part 2 of Article 26.1 federal law dated December 26, 2008 No. 294-FZ):
- disqualifications;
- administrative suspension of activities;
- revocation or suspension of a license.
However, scheduled inspections (including Rostrud) can be carried out two or more times every three years in organizations and individual entrepreneurs that operate in the field of:
- health care;
- education;
- heat supply;
- electric power industry;
- energy saving and energy efficiency improvement;
- social sphere.
Main criteria: table
Small and medium-sized businesses (SMEs) include:
- economic societies and partnerships;
- production and consumer cooperatives;
- peasant (farm) farms;
- individual entrepreneurs.
So, in particular, any LLC that meets all the criteria listed in the table (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation").
| Criteria for small and global enterprises | |||
|---|---|---|---|
| № | Criterion | limit value | |
| microenterprise | Small business | ||
| 1 | The total share of participation in the authorized capital of LLC RF, constituent entities of the RF, municipalities, public, religious organizations, foundations | 25% | |
| 2 | The total share of participation in the authorized capital of LLC of other organizations that are not subjects of small and medium-sized businesses, as well as foreign organizations | 49% | |
| 3 | Average number of employees for the previous calendar year | 15 people | 100 people |
| 4 | Income from entrepreneurial activity(sum of revenue and non-operating income) excluding VAT for the previous calendar year | 120 million rubles | RUB 800 million |
Register of small and medium-sized businesses in 2018
Information about the company and the entrepreneur is entered in a special register, which the Federal Tax Service of Russia forms annually on August 1 as of July 1. This register is located on the website of the Federal Tax Service. Its maintenance is provided for by Article 4.1 of the Federal Law of July 24, 2007 No. 209-FZ. https://rmsp.nalog.ru/
What is included in the register
In 2018, the register publishes information on the status of a company - a small or medium-sized business. Also, other data about the company and its partners can be obtained from the register.
So, upon request on the website of the Unified Register, you can find out:
- name of the organization or full name of the entrepreneur;
- TIN of the organization and individual entrepreneur;
- date of inclusion in Single register small and medium enterprises;
- exact location;
- information about the main additional types economic activity from OKVED;
- product information;
- availability of a license to operate;
- company obligations in partnerships.
Inclusion in the register
Companies and individual entrepreneurs enter the register of small enterprises automatically if all the criteria for inclusion are met. The IFTS themselves will form a register based on the data that they have, namely:
- information about the number of employees;
- income declarations;
- information from the Unified State Register of Legal Entities about the participants and the composition of the authorized capital.
The status of a small enterprise is lost when the amount of income or the average number of employees exceeds the limit values for three calendar years in a row (part 4 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ). However, the company will be excluded from the register no earlier than July 1, 2019 (letter of the Federal Tax Service of Russia dated August 23, 2016 No. SA-4-14/15480).
General table with criteria for small businesses for 2018
| Criteria common to all | ||
| Limit value of the average number of employees for the previous calendar year |
|
clause 2, part 1.1, art. 4 Law of July 24, 2007 No. 209-FZ |
| Income for the year according to the rules of tax accounting will not exceed: |
|
|
| Additional criteria for LLC | ||
| Total share of participation in the authorized (share) capital (share fund) of the organization2 | No more than 25 percent owned3: - the state, subjects of the Russian Federation; |
sub. "a" p. 1 h. 1.1 art. 4 Law of July 24, 2007 No. 209-FZ |
| Not more than 49 percent belongs to: - foreign organizations; |
||
| Additional criteria for AO | ||
| Total equity interest2 | Not more than 25 percent of voting shares are owned by: - the state, subjects of the Russian Federation; - municipalities; – public and religious organizations (associations); - charities and other foundations |
sub. "e" p. 1 h. 1.1 art. 4 Law of July 24, 2007 No. 209-FZ |
| Not more than 49 percent of voting shares are owned by: - foreign organizations; - organizations that are not small and medium-sized businesses |
||
Being a small or medium-sized business is very profitable. It is they who have a simplified procedure for accounting, cash discipline and workflow. Tax rates have been reduced for them, they are allowed various kinds of “tax holidays”. Let's figure out what criteria are set in 2018 for microenterprises and small businesses.
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Small business entities: who belongs to them in 2018
In order for your company to be included in the list of small or medium-sized enterprises (SMEs), three conditions must be met. There must be a certain share of participation of the founders, and the average number and all income of the company must not exceed the limit indicated by law.
However, first of all, it is necessary to understand who can be considered as a small or medium-sized enterprise.
First of all, the subjects of micro, small and medium-sized businesses should include:
A more detailed list of subjects can be found in the Federal Law of the Russian Federation No. 209, part 1.1, article 4.
2018 SME First Criterion
As for the first of the three conditions, this is, of course, the share of participation of the founders. Article 4 of Federal Law-209 states that a company can receive the status of a small company only if the following rule is observed:
- the total share of participation in the authorized capital of the company with limited liability does not exceed 25%. As for foreign capital, its share should not exceed 49% of the total number of shares;
This share limit may be bypassed by companies that comply with other conditions, namely:
- the shares of the company listed on the stock exchange belong to the shares of the innovation sector;
- a company or an economy is legally considered as a participant in one of the Skolkovo projects;
- activity business companies lies in practical application or the introduction of the results of intellectual activity, the exclusive rights to which belong to the founders of such a company.
This criterion helps to attribute the enterprise to small or medium-sized businesses, using the organizational and legal form. However, there are also two quantitative conditions that the IFTS also considers before classifying an enterprise as a small or medium business.
SME Criteria 2018: Table
We have compiled the criteria for small and medium-sized enterprises that are valid in 2018 in a convenient table.
|
Maximum values for the average headcount for the previous calendar year |
|
|---|---|
|
microenterprise |
|
|
From 16 to 100 inclusive |
small business |
|
From 101 to 250 inclusive |
medium enterprise |
|
The amount of income from entrepreneurial activities of the company for 12 months |
|
|
Does not exceed 120 million rubles |
microenterprise |
|
Does not exceed 800 million rubles |
small business |
|
Does not exceed 2 billion rubles |
medium enterprise |
Important: The law allows using another indicator instead of income - the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year. The residual value of fixed assets and intangible assets, which is estimated according to accounting rules, is taken into account. However, it does not specify residual value limits, so this criterion is often not accepted by agencies.
Example. Is it possible to classify a company as small if all the conditions are not met
The company "Romashka" at the end of 2017 had the following indicators:
According to two of the three criteria, the company could be classified as a small business, but the share of the founder is twice as large as necessary. Therefore, "Romashka" is not automatically included in the register of SMEs. If a joint-stock company can reduce the share of founders to 24%, then it will be classified as a small company.
Important: it must be remembered that if a company is included in the register, and it does not fit into its limit values for three years in a row, then it leaves it after this period.
In what order does the IFTS classify a company as an SMP?
The company is not required to submit any information to the tax department or write an application for benefits. With the help of the registry, this now happens automatically. Employees tax service companies are classified as small based on the information they provide in the usual manner, which include:
Using the register located on the official website of the Federal Tax Service, you can check whether a particular counterparty belongs to a small type of business or not.
Small Business Benefits
It should be noted that enterprises that have the status of a small enterprise receive the right to use certain benefits in the field of accounting. These include the following items:
- The right not to set a cash balance limit on hand. In the event that it was established earlier, management can issue an order to cancel it;
- Possibility of conducting simplified accounting;
- Preferential conditions for special taxation, which are established at the regional level;
- Reducing the period of inspection by state regulatory authorities - for small enterprises it is 50 hours per year;
- Some categories of individual entrepreneurs receive a two-year tax holiday, which should be indicated in legal acts region.
Observing all of the above conditions, the company not only automatically receives the status of a small one and is entered by the tax authorities in a special register of small and medium-sized businesses in Russia. She also gets a number nice bonuses from the tax office. Just remember that staying within the limit takes more than two years. Otherwise, the company will automatically cease to be equated with an SME.
Small business is an organization that falls under the criteria defined in the law "On the development of small and medium-sized businesses in the Russian Federation".
Criteria for classifying an organization as a small business
Any organization can be classified as a small business if it meets all the criteria specified in the table:
|
Criterion |
limit value |
|
|
The total share of participation in the authorized capital of the organization of the Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations |
||
|
The total share of participation in the authorized capital of the organization of foreign organizations |
||
|
The total share of participation in the authorized capital of the organization of other organizations that are not subjects of small and medium-sized businesses |
||
|
Average number of employees for the previous calendar year |
100 people |
|
|
Proceeds from the sale of goods (works, services) excluding VAT for the previous calendar year |
RUB 800 million |
The organization will lose the status of a small business entity if the limit value is exceeded:
- criterion 1, 2 or 3 - from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities;
- criterion 4 or 5 for three calendar years in a row - after these three years, i.e. for the fourth year.
Example. Determination of the organization's compliance with the criteria of a small business entity
In the authorized capital of the organization during 2013 - 2016. the Russian Federation, subjects of the Russian Federation, municipalities, foreign, public, religious organizations, funds and organizations that are not small businesses. The values of other criteria for recognizing an organization as a small business entity were as follows.
Since the average number of employees and the organization's revenue did not exceed the limit values for three consecutive years (2013 - 2015), the organization is recognized as a small enterprise in 2016.
Benefits for small businesses
Organizations - small businesses can keep simplified accounting and draw up a simplified financial statements, including:
Also, small businesses have the right not to set a cash balance limit. That is, they can accumulate money in their cash register as much as they want.
In addition, a moratorium has been established on non-tax audits, namely: from January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small enterprises are prohibited.
Changes in current legislation
This register will include information about all companies that meet the criteria for inclusion in the NSR.
The register will be maintained by the Federal Tax Service and posted on its website.
However, by general rule, companies do not need to submit any additional information to the Federal Tax Service for this.
The register will be formed on the basis of information contained in the Unified State Register of Legal Entities, information on the average number of employees for the previous calendar year and tax reporting indicators submitted to the Federal Tax Service in accordance with the requirements of the Tax Code of the Russian Federation.
From August 1, 2016, the criteria for classifying organizations as small businesses will change, in particular:
- the criterion "average number of employees" will replace the criterion " ";
- instead of the "revenue" criterion, the "income" criterion will be applied. Moreover, all income of the organization that is taken into account for tax purposes, including non-operating income, will be taken into account. The maximum amount of such income will be for small enterprises - 800 million rubles.
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Small business in Russia enjoys special, intended only for him, benefits. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small business entities” mean and who belongs to them in 2019?
A small business entity is a Russian commercial organization or an individual entrepreneur who is aimed at making a profit. Also included in this category are:
- peasant (farm) farms;
- production and agricultural cooperatives;
- business partnerships.
A non-profit organization, as well as a unitary municipal or government agency is not a small business.
Who belongs to SMEs
The criteria for classifying small businesses in 2019 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized business (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defines the law of July 24, 2007 N 209-FZ in article 4. Let's consider these criteria, taking into account innovations.
Thanks to the amendments made to Law No. 209-FZ, a greater number of enterprises and individual entrepreneurs can be classified as small businesses.
- The maximum allowable amount of annual revenue without VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
- The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations, which are not subjects of small and medium business - from 25% to 49%.
But the allowable average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for a small enterprise.
For individual entrepreneurs, the same criteria for dividing into business categories apply: by annual revenue and number of employees. If an individual entrepreneur has no employees, then his SME category is determined only by the amount of revenue. And all entrepreneurs working only on the patent system of taxation are classified as micro-enterprises.
The period during which a businessman continues to be considered an SME, even if he has exceeded the allowable limit on the number of employees or received revenue, has been extended. Until 2016 it was two years, and now it is three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.
What to do in a situation where the status of a small enterprise is lost due to the achievement of the previously existing limit of 400 million rubles, because it is lower than the current one? The Ministry of Economic Development believes that after the act of the Government of the Russian Federation dated July 13, 2015 No. 702 comes into force, such an enterprise can return the status of a small one if the annual revenue does not exceed 800 million rubles.
State Register of SMEs
Since mid-2016, the Unified Register of Small and Medium-Sized Businesses has been in operation. A list is posted on the portal of the Federal Tax Service, which includes all subjects of small and medium-sized businesses of the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, EGRIP and tax reporting.
The following mandatory information is publicly available:
- Name legal entity or the full name of the IP;
- TIN of the taxpayer and his location (residence);
- the category to which small and medium-sized businesses (micro, small or medium enterprises) belong;
- information about activity codes according to OKVED;
- an indication of the presence of a license, if the type of activity of a businessman is licensed.
In addition, according to the application of a businessman belonging to small and medium-sized businesses, additional information can be entered in the register:
- about the manufactured products and their compliance with the criteria of innovative or high-tech;
- on the inclusion of an SME entity in partnership programs with government customers;
- on the existence of contracts concluded as a participant in public procurement;
- complete contact information.
To transfer this data to the Unified Register, you need to log in to the information transfer service using an enhanced qualified electronic signature.
After the formation of the official register, small businesses are no longer required to confirm with documents that they correspond to this status in order to participate in state support programs. Previously, this required the submission of annual accounting and tax reporting, a report on financial results, information on the average number of employees.
You can check the information related to small and medium-sized businesses, and their reliability, by making a request for information on the TIN or name in the Register. If you find that there is no data about you or they are unreliable, then you must send a request to the Registry operator to verify the information.
What gives the status of a small business entity
As we have already said, the state creates special favorable conditions for entrepreneurial activity for micro and small businesses, pursuing the following financial and social goals:
- ensure a way out of the shadow and self-employment of persons providing services to the population, employed small scale production working as a freelancer;
- create new jobs and reduce social tension in society through the growth of the population's well-being;
- reduce budget spending on unemployment benefits, health insurance and pensions for officially unemployed persons;
- develop new activities, especially in the field of innovative industries that do not require significant costs.
The easiest way to achieve these goals is to make the state registration procedure simple and quick, reduce administrative pressure on businesses, and reduce the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a good effect on the activities of start-up entrepreneurs.
The main list of preferences for small businesses looks like this:
- tax incentives. Special taxation regimes (STS, UTII, ESHN, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to additionally reduce taxes on UTII (from 15% to 7.5%) and on the STS Income (from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for more than a year. In addition, from 2015 to 2020, individual entrepreneurs, first registered after the entry into force of the regional law on, have the right not to pay tax at all under the PSN and STS regimes for two years.
- Financial perks. This is direct financial state support in the form of grants and gratuitous ones, issued within the framework of the all-Russian program, which is valid until 2020. Funding can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
- administrative benefits. This refers to such concessions as simplified accounting and cash discipline, supervisory holidays (limitation of the number and duration of inspections), the ability to arrange urgent employment contracts. When participating in public procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases by state and municipal institutions have to produce from them. When obtaining loans, government guarantors act as guarantors for small businesses.
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