How to determine the category of an enterprise small medium large. A microenterprise is a small business

A micro-enterprise is one of the following business entities: an individual enterprise; a fishing farm, and sometimes a limited liability company. Assignment to other categories of business entities (for example, to medium and big business) is possible if the above-mentioned limit values ​​do not meet the established standards.

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

Payment procedure and tax rate for a micro-enterprise

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

Microenterprises are small businesses

The circle of such enterprises includes newly created business entities or operating within a year from the moment of their registration.

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

Definition of criteria

The first criterion - the average number of employees of a micro-enterprise is determined for a calendar year, taking into account not only employees, but also employees registered in accordance with civil law contracts, part-time workers, as well as employees of branches or other structural divisions. Actual hours worked are taken into account.

The second criterion - the proceeds received from the sale of goods for the calendar year can be determined in accordance with tax legislation.

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

Register of micro-enterprises

Special government bodies, responsible for supporting such business entities, maintain appropriate registers in order to record the recipients of this support. At the same time, even if the statistics of a micro-enterprise speaks of classifying it as a micro-enterprise, it does not mean that it will be entered in this register. It happens, and vice versa, the business entity is in the register, and is not small.

Benefits of creating micro-enterprises

The newly created micro-enterprise is the presence of a number of advantages for a successful start. Thanks to the formation of favorable conditions, many entrepreneurs create just such enterprises.

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

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

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

• participants are individuals who can simultaneously be members of the board of an LLC (if such a form of organization was chosen during the registration of the enterprise);
• not exceeding the threshold level of the enterprise's turnover (60 million rubles);
• the number of employees must not exceed established standard(15 people).

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

The Pros and Cons of Being a Micro-Enterprise

The positive aspects of the functioning of such an enterprise:

• a report to the tax authorities is submitted quarterly, payment is made in the same way;
• when submitting an annual report, it is not necessary to provide an opinion of a sworn auditor;
• there are no obligations to pay enterprises;
• the possibility for employees of microenterprises to work part-time at several business entities;
• relatively low cost of accounting in the enterprise.

Negative aspects of microenterprises:

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

Thus, it is safe to 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.

The Federal Law of 2015 and the amendments made to it establish that small and medium-sized businesses are any economic company registered in the register, partnership, production or consumer cooperative, individual or farming peasant economy. In order to attribute any of these types to a business entity, certain conditions must be met.

According to the Constitution

The constitutional principle underlying the sphere of the economy is freedom economic activity, where small and medium-sized businesses are the right of every citizen, if this economic activity is not prohibited.

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

Amount of workers

The criterion for classifying a certain enterprise as small or medium is the number of staff, both full-time and contracted. So, small businesses include commercial enterprises in which the share 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.

So, in transport, in construction and in 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- not more than sixty, wholesale trade- fifty, in retail - up to thirty people, as well as in consumer services. In other industries, the number of employees should not exceed fifty people. Small and medium-sized businesses are individuals who most often engage in entrepreneurial activities without forming a legal entity.

taxes

If the company employs less than fifteen people, many benefits apply to it. Small and medium-sized businesses are taxed under a simplified system of taxation, reporting and accounting. For this, there are no criteria for the type of activity carried out, in any case, this enterprise will be considered small.

But the amount of income greatly affects the possibility of classifying this type of business as small or medium. Attribution to this species may be provided that the proceeds from the work performed, the sale of goods or services in the past 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 a variety of tax incentives, the provision of equipment for leasing, and concessional lending. In the Russian Federation, there are several areas of such support.

1. An infrastructure is being formed, as well as a register of small and medium-sized businesses, which is the same for everyone.

2. Created preferential terms for the use by such entities of state material and technical, financial, information resources, technologies and scientific developments.

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

4. Support for foreign economic activity is organized, including the development of their scientific, technical, trade, information, industrial relations with foreign states.

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

6. State and municipal support programs for entrepreneurs are being developed and applied, and these programs are implemented annually on budgetary funds - both from the local budget and from the budgets of the Russian Federation and its subjects.

From the history

The existence of small business in the country began in 1988, and it also included small state-owned enterprises, where the number is constantly employed workers did not exceed one hundred people.

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

The volume of economic turnover was also taken into account, although its value did not have time to establish itself. And today, the assignment of enterprises to the type of business in terms of the number of employees has been preserved (FZ "On small and medium-sized businesses").

Law

In 2007, Federal Law No. 209 was issued, where it was determined which entities belong to these types of business. A state unified register of small and medium-sized businesses was created. This included all commercial organizations and consumer cooperatives, except for municipal and state enterprises, legal entities and individuals who are individual entrepreneurs, as well as farming peasant enterprises.

The conditions were as follows: legal entities had to have a total share of participation of the Russian Federation and its subjects, foreign citizens and legal entities of other states, public organizations, municipalities, charitable or other funds in the joint authorized capital or share fund of not more than twenty-five percent, that is quarters 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

Changes also appeared in the number of employees of enterprises. During the reporting period (calendar year), the average number of employees 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 a hundred people, in micro-enterprises - up to fifteen people.

For proceeds from the sale of services, works or goods, excluding value added tax, 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, respectively, categories. Limit values ​​are set once every five years, taking into account the data of constant observations of the activities of enterprises from the side of statistics (Federal Law "On the development of small and medium-sized businesses"). Significant amendments and changes were made to this law in 2016 (222-FZ).

Categories

All subjects are categorized according to the values ​​of the conditions that are set out above. New businesses or organizations just registered individual entrepreneurs or farming peasant farms are classified as small or medium-sized businesses, if the indicators in the period from the date of registration of the enterprise do not exceed the limit values.

At a small or micro-enterprise, the average number of employees per calendar year is calculated, taking into account those who work under a contract or part-time, as well as workers in branches, representative offices or other separate subdivisions of this enterprise. Revenue after the sale of services, works or goods is determined for the calendar year in the manner that complies with the Tax Code of the Russian Federation. The balance sheet value of assets (residual - fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting. The Federal Tax Service (Federal Tax Service) keeps records of the Unified Register of Small and Medium Businesses.

Documentation

Information about individual entrepreneurs and legal entities are entered in 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 required for entering or deleting an enterprise from the register.

1. Information already in the Unified State Register.

2. Information provided in accordance with the legislation of the Russian Federation on taxes and fees, on the number 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 certain tax regimes.

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

4. Information on entering into the Unified Register of Small and Medium Business Entities.

Timing

Filling in the Unified Register is carried out in order to provide relevant information to suppliers for the Federal tax service. This information is provided within a certain period strictly before the fifth of July annually and reflects the state for the reporting period until the first of July of the current year. These documents must be submitted to in electronic format signed by a 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 the transfer of information by suppliers.

The entire list of joint-stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by stock exchanges if the shares are traded on the securities market, and also if they belong to the 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 to provide state support to medium and small businesses in the regions. Funding comes from the federal budget. In 2014, a corresponding resolution of the Government of the Russian Federation regarding this program was adopted, 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 will definitely finance these projects. This approach attracts financial resources and encourages a more active policy of supporting the activities of small and medium-sized businesses.

Participation

Absolutely all regions of the country participate in this program. Various measures are envisaged to support the development of small and medium-sized businesses. This is especially true for start-up businessmen and youth entrepreneurship.

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

With taxation, they can count on state support in some areas of activity. Last year, the requirements that organizations and individual entrepreneurs must comply with as small and medium-sized businesses have changed. The 2017 criteria that determine whether an entity is a small business are contained in the updated provisions of the law of July 24, 2007 No. 209-FZ and the Decree of the Government of the Russian Federation of April 4, 2016 No. 256 on income limits. In our article, we will consider these criteria and how they are applied.

Law 209-FZ: criteria for classifying small businesses

Individual entrepreneurs, organizations, peasant farms, production and consumer cooperatives can be classified as small and medium-sized enterprises if they meet certain conditions and limits, established by law No. 209-FZ, and their income does not exceed the limits established by Decree of the Government of the Russian Federation No. 265. The taxation system they apply does not affect this status in any way.

The main criteria for a small business are:

• the share of participation of other organizations in the capital (does not apply to individual entrepreneurs),
• last year's average headcount employees (does not apply to individual entrepreneurs without employees),
• income for the previous year.

The first criterion for classifying an enterprise as a small business is share limit- does not apply to the following companies:

• JSC, whose shares belong to the shares of the innovative sector of the economy,
• organizations that put into practice the results of intellectual activity, the rights to which belong to their founders - budgetary, educational and scientific institutions,
• enterprises - participants of the Skolkovo project,
• organizations whose founders provide state support for innovation.

Such criteria for classifying as small enterprises, such as the number of employees and income from 08/01/2016. defined in a new way:

• instead of the average number of employees, it is now necessary to take into account the average number of employees, which does not include external part-timers and employees under GPC agreements;
• revenue as independent criterion classifying an enterprise as a small business is no longer applied - now you need to take into account the total amount of the enterprise's income: revenue, non-operating income, the value of property received free of charge, dividends and other income listed in Art. 250 of the Tax Code of the Russian Federation. The income figure is taken from the tax return.

Small business criteria 2017 (table)

What criteria for small businesses does the Federal Tax Service apply in 2017

In 2016, the Tax Service created a unified register of small businesses, which can be found on the website of the Federal Tax Service. It is formed on the basis of data from the Unified State Register of Legal Entities and EGRIP, declarations, a report on the average headcount and other indicators. The tax authorities explained how the register will be formed taking into account the new criteria for classifying enterprises as small businesses in their letter dated 18.08.2016 No. 14-2-04 / 0870.

The category of a small business entity may change if, for 3 consecutive years, the threshold values ​​of the income criteria and the number of employees are higher or lower than the established ones. This means that the status of a small business entity will remain, even if the criteria for medium, small and micro enterprises are exceeded within a year or two years.

In 2016, individual entrepreneurs and organizations whose revenue and number of employees did not exceed the limits during 2013-2015 were recognized as small enterprises. The new criteria for classifying an enterprise as a small enterprise in 2017 are taken into account by the Federal Tax Service when it is included in the register of newly created individual entrepreneurs and organizations, and the first changes in the status of current small enterprises will occur only in 2019.

Small enterprises do not have to confirm their status if they are included in the unified register.

JSC - small enterprise (reference criteria)

A joint-stock company can also be classified as a small business sector if it meets the requirements of Art. 4 of Law No. 209-FZ. For a JSC, the criterion that determines belonging to a small enterprise is income, as well as the number of employees, corresponding to the same limits as for other organizations (clauses 2 and 3, part 1.1, article 4 of Law No. 209-FZ, Decree of the Government of the Russian Federation dated 04.04.2016 No. 265).

Mandatory audit: 2017 criteria for a small business

Should small businesses be subject to mandatory audits? According to the law of December 30, 2008 No. 307-FZ, the following are subject to mandatory audit (Article 5 of Law No. 307-FZ):

• all joint stock companies
• organizations whose revenue without VAT for the previous reporting year exceeded 400 million rubles, or the amount of assets on the balance sheet as of December 31 of the previous year exceeded 60 million rubles.

Small businesses that meet the criteria listed in 2017 are required to undergo an audit.

Benefits of SMEs

The criteria of 2017, if they are met, allow you to remain a small business indefinitely. This status gives individual entrepreneurs and organizations, in particular, the following benefits:

• application of reduced tax rates when using special regimes, if provided for by regional law,
• maintaining simplified accounting, using the cash method, submitting simplified balance sheet forms and a financial results report to the IFTS (except for small businesses subject to mandatory audit),
• until December 31, 2018, small businesses are not threatened scheduled inspections supervisory authorities: fire inspections, license control and others (Article 26.1 of the law of December 26, 2008 No. 294-FZ),
• receiving government subsidies, participating in government projects to support small businesses.

A significant percentage of Russian businesses are represented in such a category as a small private enterprise. This, according to many experts, is a typical status for an innovative type of firm, for start-up entrepreneurs. There is also such a category as a medium-sized enterprise. What is the difference? Small business - how many people? What preferences can such a status give in terms of possible measures of state support? Let us consider these and related nuances that are typical for the operation of businesses in the status of SMEs.

Criteria for SMEs

According to Russian legislation, small and medium-sized enterprises are two different business classes, belonging to which is determined by a number of criteria. Consider those that are typical for companies of the first and second types. Let's start with typically small businesses.

What is In accordance with the law, these include firms that employ no more than 100 people. The maximum annual revenue of such an enterprise cannot exceed 400 million rubles. Also, the share of owners (legal entities that are not small enterprises themselves) can be no more than 25%.

Some experts also note that small and medium-sized enterprises are far from being an exhaustive classification of private firms, which are characterized by small scale. There are other types of organizations as well. such as micro-enterprises. These include businesses with no more than 15 employees.

Criteria for medium enterprises

Consider what are the criteria for medium-sized enterprises. There are few of them. Regarding the standard prescribed in the law, this is: from 101 to 250 employees. In terms of annual revenue - from 401 million to 1 billion rubles. The difference with the category of small enterprises, as we see, is significant.

Does the type of activity carried out in the organization play a role? No. The law in this sense does not contain any delimiting norms. Small and medium enterprises are firms that may be engaged in exactly the same activities, but belong to different classes organizations just because of the revenue and size of the staff. The form of ownership is considered similarly. An LLC is a small business, an individual entrepreneur is similar. - similar. The same rule applies to medium-sized businesses.

Criteria for SMEs: explanation

Above, we considered the criteria characterizing such categories as medium and small enterprises. It will also be useful to know some features of their correct definition.

If we talk about the size of the staff, it means for the calendar year that precedes the moment the company is researched for inclusion in one or another category. The limiting values ​​​​of figures prescribed in the law are considered inclusive.

Revenue means income from the sale of goods, the performance of work or the provision of services, excluding VAT. In addition, the assets of the firm can be added here, taking into account its book value for the calendar year preceding the study.

New business as SME

But how to classify a business into one category or another, if a newly created organization is being studied? A small enterprise, the criteria of which are named above, cannot be applied due to the lack of statistical facts. As well as those that are set for the average. For such cases, there is the following rule. If an organization has just been created, then it can be classified as small or medium if the indicators reflecting the average number of employees, revenue (or in combination with it for the period from the moment the information about the company was entered into the register did not exceed the corresponding limit That is, if a company was founded in January, and before August its turnover did not exceed 400 million, and the number of employees - 100 people, then it is a small enterprise.We know the criteria.

The nuances of counting frames

Another important nuance relating to the number of employees. Not only contracts drawn up in accordance with the Labor Code of the Russian Federation (that is, according to work book), but also civil law agreements, as well as part-time work. That is, the concept of "state" in this case not tied to legal aspect formalization of labor relations between the enterprise and employees. The main thing is that the work is carried out legally, and in what specific format - according to the Labor Code or within the framework of civil law agreements, the legislator does not care.

By the way, there is a rule in the legislation according to which contract contracts can be equated to full-fledged labor agreements. For example, if a person works as a contractor under a civil law contract, but every day he goes to the office of the customer company as if to his job, keeps to the schedule and agrees, say, going on vacation with the management of the organization, then Rostrudnadzor may oblige the company to conclude with such full-fledged partner labor contract by TC.

Why does my company need SME status?

Above, we defined the criteria by which a firm can be classified as a small or medium-sized enterprise. Those parameters in question are defined at the legislative level. That is, it is likely that the belonging of firms to one category or another is important from the point of view of certain prospects. Strictly speaking, what is the practical use of the fact that the company has the status of "small enterprise"? Does it provide any privileges? Yes it is.

The fact is that a number of federal and regional, as well as municipal programs are operating in Russia aimed at supporting businesses for which the form of a small enterprise is a determining criterion. There is a whole direction of state policy in this area. What kind of support measures can be discussed?

Types of support for SMEs

The state policy of the Russian Federation implies a number of benefits if the business is conducted in such a format as a small business. These are measures such as:

• preferential tax regimes (later we will consider which ones);
• simplified standards relating to tax and accounting, statistical type of reporting;
• benefits relating to the procedure for settlements in the field of privatized property;
• assigning a special role to small businesses in the field of public procurement;
• assistance in protecting the rights and interests of entrepreneurs in interaction with supervisory authorities;
• financial support for businesses;
• assistance to businesses in the development of infrastructure;
• other types of measures that make it easier for SMEs to do business.

Who will receive support?

Appropriate business support programs may vary depending on different regions(as well as between different municipalities and settlements). Much depends on the industry specifics of the business. In some subjects of the federation, greater priority is given to enterprises engaged in the extraction of minerals, in others - to metallurgical companies. In a number of Russian cities there are foundations whose activities are focused on supporting firms engaged in typically innovative activities. In such organizations, the founders of "startups" can find support, the main business idea of ​​which is, as a rule, the creation of completely new market niches based on technologies that have not yet been mastered by anyone.

In practice, assistance to enterprises belonging to the categories of small and medium-sized ones can be provided by both state and municipal authorities, as well as various organizations and funds that are assigned this role. For example, if the business is a small innovative enterprise, this can be a factor in successful attraction with the assistance of funds with a predominantly state participation.

The main problems in the field of small and medium-sized businesses

In fact, for what reasons do businesses need governmental support? Is it possible that a successful, albeit small, enterprise is an organization that assumes a certain subsidized activity? What are the main problems specific to SMEs in Russia?

Experts believe that among the most characteristic difficulties is a high tax burden. In addition, businesses lack financial resources. The first problem in practice is expressed mainly in the need to pay large contributions to state funds - PFR, FSS, MHIF for employees. Concerning the second noted difficulty, we are talking about the low availability of cheap loans. Those rates that are set by most Russian banks are unbearable for many entrepreneurs.

Another difficulty for Russian businessmen is the low availability of land resources and real estate. Many entrepreneurs, as experts find out, are experiencing problems with access to energy infrastructure facilities. Connecting to networks is difficult, tariffs are high. Another problem noted by experts is the shortage of personnel.

The role of the state in solving business problems

State institutions, according to experts, should generally be interested in the development of small business in Russia. And therefore, various kinds of SME support programs should take into account the need to solve the actual problems in question. In some areas of activity, analysts believe, there are results.

Preferential taxation

First of all, it concerns the very tax burden. In particular, SMEs can take advantage of preferential taxation systems - STS, UTII or patents. Each of these regimes in most cases guarantees a much smaller amount of contributions to the treasury, when compared with common system. Moreover, some categories of individual entrepreneurs have the right to reduce taxes by the amount of contributions paid to the PFR, MHIF and FSS. And in this case, for many IPs, the corresponding load is minimized. By the way, here we can say about concessions regarding tax and accounting reports. All that many individual entrepreneurs are required to submit to the Federal Tax Service is an annual declaration. The legislator does not impose requirements for maintaining complex accounting documentation.

Loans and grants

With loans, of course, it is more difficult. Even those banks in which the state owns a predominant share in the shares offer loans on terms that are far from desirable. Many businesses are forced to take loans abroad, forming a large external corporate debt. Loan programs at the expense of budgetary resources, according to experts, are rather poorly developed in the Russian Federation.

There are some mechanisms for financial support for businesses through state and municipal grants. However, it is still premature to say that they work on a systematic basis, analysts say. Moreover, the amounts that appear in the relevant support programs, experts believe, will hardly help businesses achieve significant results.

Venture aspect

At the same time, as many analysts believe, businesses in Russia have the opportunity to attract financing not from banks, but from investors. The criterion in this case is quite simple: the main thing is that the business idea matches the ambitions of the entrepreneur and makes a profit. All an investor needs is higher than average bank interest. So that it makes sense to invest in a business, and not transfer cash to a deposit. If a venture investor decides that a particular small innovative enterprise is an example of a combination of a reasonable business idea and a well-thought-out plan for its implementation, then he will gladly invest in it. On conditions that probably no commercial bank will be able to offer. A small business is an attractive investment object for many investors.

SME and personnel aspect

Meanwhile, the state also solves the problem with personnel, albeit rather indirectly. It is about promoting training programs technical specialists in universities, the development of vocational technical education. All these areas of activity largely depend on the quality of public policy.

At the same time, some experts believe that business itself should also make efforts to improve the overall climate in the business environment. Take the same personnel problem: many enterprises, according to analysts, are increasing their production volume, but at the same time they are not creating new vacant positions. New jobs do not appear, especially those that require the involvement of qualified specialists. Largely for this reason, schoolchildren do not choose production professions, rightly believing that they are not guaranteed a job. In addition, experts believe that not all enterprises pay attention to the problem of increasing labor productivity.

We check whether your organization belongs to small enterprises or micro-enterprises.

In the review, you will find out what are the criteria for small business, the number of small businesses and micro-enterprises, who belongs to small businesses, regardless of the 2019 taxation system.

It is generally accepted that most companies operating on the simplified tax system are small businesses. That "baby" can be any enterprise with small incomes. But it's not. The term " small businesses” also applies to . In short, small businesses are commercial organizations:

• economic companies and partnerships (with the exception of state and municipal unitary enterprises);
• production and consumer cooperatives;
• peasant (farm) farms;
• individual entrepreneurs.

Note: If you do not have commercial organization, then it will not be in the SMSB register.

How to understand Is your company categorized as a small business??

The criteria by which firms are classified as small businesses are listed in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ"On the development of small and medium-sized businesses in the Russian Federation". There are three criteria for a small business. TO small and medium businesses include registered in accordance with the legislation of the Russian Federation and meeting the conditions established by Part 1.1 of Article 4, business companies, business partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs who have:

1. the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations (associations), charitable and other funds, organizations that do not belong to small and medium-sized businesses, in their authorized capital does not exceed 25%;

   Note: part 1 of Art. 4 of the Federal Law of July 24, 2007 No. 209 * FZ "On the development of small and medium-sized businesses in the Russian Federation", "Commercial and non-profit organizations"

2. average population employees for the previous calendar year does not exceed 100 Human

   Note: p. 2 h. 1 art. 4 Law No. 209-FZ

   Note: Micro-enterprise - up to 15 people

3. proceeds from the sale of goods, works, services excluding VAT for the previous calendar year does not exceed 800 mln rub. p. 3 h. 1 art. 4 of Law No. 209-FZ; par. 3 p. 1 Decree of the Government of the Russian Federation of 09.02.2013 No. 101 "On the marginal values ​​​​of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses"

   Note: For micro-enterprises, the maximum value of revenue is 120 million rubles.

The last two criteria must be met by and in order to be considered small businesses.

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. The data was first included in the register in 2016. The exception is consumer cooperatives (except for agricultural and newly created ones). Information about them will be included in the register in 2017 (letter of the Federal Tax Service of Russia dated August 25, 2016 No. SA-4-14/15649).

Approved income limit for small businesses - "kids"

From August 1, 2016, the financial criterion for classifying a business as a small or medium-sized business will not be sales proceeds, but the criterion “Income from entrepreneurial activity". When calculating income, you will have to take into account income for all types of activities, and take the calculation rules from the Tax Code of the Russian Federation. It is necessary to determine income on the basis of declarations for the simplified tax system, UTII and income tax. This means that the status of a small business no longer needs to be confirmed by any additional documents. At the same time, the limit values ​​themselves in ruble terms will remain the same.

Note: Decree of the Government of the Russian Federation of 04.04.2016 No. 265

So, for micro-enterprises, the amount of income received from entrepreneurial activity for the previous calendar year should not exceed 120 million rubles. And for small and medium-sized businesses - 800 million and 2 billion rubles, respectively.

Starting from August 2016, other criteria by which an enterprise can be recognized as a “baby” will also change. Learn more about upcoming changes said the representative of the Ministry of Economic Development of Russia.

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SMALL BUSINESS CRITERIA

Classification of organizations and individual entrepreneurs as small and medium-sized enterprises

Note : In .pdf format

• from July 5, 2015
• from January 1, 2016
• from August 6, 2017
• since December 5, 2017
• from December 1, 2018 new !

Important!

Lose your small business status if the amount of income or the average number of employees will exceed the limit values three consecutive calendar years(Part 4, Article 4 of the Law of July 24, 2007 No. 209-FZ). At the same time, 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).

Attention!

The status of a small business does not depend on which system of taxation you apply.

There are no documents and certificates for attributing to small, medium-sized businesses or micro-enterprises. Only indicators, according to the legislation.

Some medium-sized enterprises will be allowed to have more employees

It will now be easier for companies operating in the light industry to maintain the status of a medium-sized enterprise. For them, the Government of the Russian Federation may establish a special preferential criterion for the average number of employees. Federal Law No. 207-FZ dated July 26, 2017

By general rule the average number of employees of enterprises - "middle peasants" for the previous calendar year should not be more than 250 people. A preferential criterion may be established for enterprises whose main activity (i.e., generating at least 70% of all income) is carried out within class 13 "Manufacture of textiles", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing" in OKVED.

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Conditions for entering information about JOINT-STOCK COMPANIES in the ERSMB

Why is our CJSC not in the register of small enterprises?

Information about joint-stock companies that meet the conditions established by subparagraphs "b" - "e" of paragraph 1 of part 1.1 of Article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" is entered into the Unified Register , lists of which are submitted to the Federal Tax Service of Russia CJSC MICEX Stock Exchange, the Ministry of Education and Science of Russia, the Skolkovo Foundation and the Ministry of Economic Development of Russia in pursuance of paragraphs 1 - 4 of part 6 of Article 4.1 of the said Federal Law.

If the joint-stock company does not comply with any of the above conditions and is not included in the lists submitted to the Federal Tax Service of Russia by suppliers, there are grounds for entering information about such joint stock company currently not available. Letter of the Federal Tax Service No. GD-4-14 / [email protected] from 21.02.2017

If the composition of your participants and founders is initially in order, you need to focus on more volatile indicators - on revenue and on the average number of employees. Based on these two indicators, in 2016 your enterprise can be considered small under the following conditions:

in 2013, 2014 and 2015 headcount and revenue indicators were not higher than the marginal ones.

Thus, small businesses can be those who pay taxes under the general regime (OSNO), and those ("simplification"), either ("imputation") or ESHN.

There is no need to register as a small business entity anywhere..

You do not need any certificate confirming your status as a small business.

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Does the enterprise on the simplified tax system belong to a small enterprise?

The balance sheet value of assets (residual value of fixed assets and intangible assets) is determined in accordance with.

Note : Bodies executive power And local government, providing support to small and medium-sized businesses, maintain registers of entities - recipients of such support. But the presence of your enterprise in such a register, in general, does not give a 100% guarantee that it is small. And vice versa, if an enterprise is not in such a register, this does not mean that it does not belong to small ones.

From January 2017, "micro-enterprises" will have the right to organize a simplified personnel document flow

In particular, these entities may not adopt local acts containing norms labor law, such as (): ; position on wages; bonus provision; shift schedule, other documents.

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Can any government agency require a firm to confirm the status of a small company?

Upon submission to the IFTS financial statements according to simplified forms, it is not necessary to confirm the status of a small enterprise in any way. But the necessary information tax authorities may request additionally. including during tax audit. At the same time, it is important to understand that regulatory authorities, even without the participation of the payer, can collect information about which category he belongs to. Therefore, if your company is not recognized as a small business according to the criteria, you should not submit the same financial statements using simplified forms, you need to submit general accounting forms.

What BENEFITS are provided for small businesses

Accountants need to know two basic privileges granted to small companies.

The first - if your company is a small business, then from June 1, 2014 you can not set a cash limit (paragraph 10, paragraph 2). That is, you can accumulate as much money as you want in your cash register. To take advantage of this benefit, please state what you are storing cash at the cash desk without a balance limit.

Note: This benefit also applies to all entrepreneurs, even those who do not belong to small businesses.

The second is that small businesses have the right to apply simplified accounting methods (clause 4). You need to know that entrepreneurs do not keep accounting, so this relief is irrelevant for them. But for small firms, abbreviated forms of financial statements are provided. Also, they can not draw up annexes to the reporting, if not important information requiring decryption for controllers or founders (clauses 6 and 6.1 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). A microenterprises can even be a continuous method of registering business transactions.

In addition, small companies are not subject to a number of PBUs that are binding on others. The corresponding clause is contained in the accounting provisions themselves, so read regulations more carefully. For example, small businesses may not apply PBU 2/2008 “Accounting for construction contracts”, PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”.

If necessary, small businesses can reduce (paragraph 3 of the information of the Ministry of Finance of Russia No. PZ-3/2012). All this is prescribed in the accounting policy of the organization.

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What benefits are provided to small businesses, micro-enterprises?

Small businesses, subject to certain conditions, may:

• apply ;
• conduct in a simplified manner;
• pay regional single tax on the simplified tax system and PSN at a zero rate (for individual entrepreneurs);
• participate in public procurement as a matter of priority;
• avoid non-tax audits;
• receive subsidies to support small businesses.

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How many small businesses are there in Russia?

At the beginning of 2014, according to the Russian Federal State Statistics Service, there were 5.6 million small and medium-sized companies in Russia. Of these, 3.5 million (62.8%) are individual entrepreneurs, and approximately 1.8 million (32.7%) are micro-enterprises. The latter include companies with revenues up to 60 million rubles per year and the number of employees up to 15 people. Together, both of these categories account for 95.5% of small and medium-sized businesses in Russia.

Only 235 thousand companies (4.2% of total number) are small companies. They have a turnover of up to 400 million rubles and employ up to 100 people. About 17 thousand companies, or only 0.3% of the total number of small and medium-sized firms, belong to the medium business category. Flagships have a turnover of up to 1 billion rubles and a staff of up to 250 employees.

In 2016, there were 5.84 million SMEs in Russia, 95% of which are micro businesses with fewer than 15 employees. The sector employs 18 million people (25% of all employed).

View the Unified Register of Small and Medium Business Entities

On December 29, 2015, Federal Law No. 408-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” was adopted, providing for the creation of a unified register of small and medium-sized businesses by August 1, 2016.

The unified register of small and medium-sized businesses is maintained by the Federal Tax Service.

How organizations get into the register of SMEs

Information about legal entities and individual entrepreneurs is entered into the Unified Register of Small and Medium-Sized Businesses annually on August 10 of the current calendar year based on information available to the tax authorities as of on July 1 current calendar year. The requirement for the total share of participation of legal entities that are not SMEs, in the authorized capital of an LLC in order to enter information about such companies in the Register, it is taken into account when entering information in the Register, starting from 2017.

If prior to the date of updating the information of the Register on August 10, 2017, the LLC participant was not an SME entity (information about him until that moment could not be included in the Register), the conditions for the total share of participation are not considered to be met.

Thus, if an LLC as of July 1, 2017 did not meet the condition for the total share of participation of legal entities that are not SMEs, then information about it is not contained in the Register.

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What to do if the Federal Tax Service FORGOT to enter in the "Unified register of small and medium-sized businesses"

If the taxpayer reveals the absence of information regarding himself in " unified register small and medium-sized businesses" - you must fill out an application. The formation and submission of the application is carried out through the website of the Federal Tax Service of Russia in the section “Other functions of the Federal Tax Service - the Unified Register of Small and Medium-Sized Businesses -“ Are you not in the register or the data is incorrect? ".

When filling out an application to correct the information reflected in the Unified Register of SMPs, taxpayers need to pay attention to the correct reflection of the requisite "IFTS at the place of registration of the taxpayer", namely, the IFTS Code at the place of registration. If this detail is filled in incorrectly, the taxpayer's Application will not be considered.

Before 2019, no one will fly out of the register of small and medium-sized businesses

The three year rule applies. Those. the category of a small or medium enterprise can be changed if its indicators were above or below the limits for income and number of employees for 3 consecutive calendar years.

Companies and individual entrepreneurs were included in the register of small and medium-sized businesses according to their status for 2016 (i.e., according to data for the previous 2015). Accordingly, for the first time, the category of a small or medium-sized enterprise included in the register can be changed during the formation of the register as of 07/01/2019 (according to data for 2018).

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A new procedure for submitting a mandatory copy of accounting (financial) statements to the statistical authorities. The order was developed in connection with amendments to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.