New criteria for small and medium-sized businesses. Small and medium-sized businesses are

Criteria for determining the category of a business entity

Explanations for managers of enterprises (organizations).

Criteria for classification as business entities.

In articles 3 and 4 of the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in Russian Federation» the concept of small and medium-sized businesses is revealed. These include those that meet certain criteria: consumer cooperatives and commercial organizations(except for state and municipal unitary enterprises), included in the Unified State Register legal entities; individuals entered into the Unified State Register of Individual Entrepreneurs and carrying out entrepreneurial activities without forming a legal entity; peasant (farm) farms. What criteria did the legislator establish to determine the category of small and medium-sized businesses?
The first criterion is the composition of the founders of legal entities. Share of the state, foreign founders or public organizations in the authorized capital of small or medium-sized businesses cannot exceed 25%. The exception is investment funds. No more than 25% of shares (shares) may belong to other legal entities that are not small enterprises.
The second criterion is the average number of employees. The small category includes companies with a staff of 16 to 100 people. Organizations with no more than 15 employees are recognized as microenterprises, which also fall into the small category. Firms with 101 to 250 employees are classified as medium-sized.
The average number of employees for a calendar year is determined taking into account all employees, including those working under civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and others separate divisions.
The third criterion is revenue from the sale of goods, works, services and (or) the book value of assets for the previous calendar year. Revenue is determined in the manner established by the Tax Code of the Russian Federation, excluding VAT. The book value of assets (the residual value of fixed assets and intangible assets) is calculated in accordance with accounting legislation. Limit values ​​for these values ​​are established by the Government of the Russian Federation once every five years based on data from continuous statistical observations of small and medium-sized businesses. In accordance with the Decree of the Government of the Russian Federation dated July 22, 2008 N 556 “On the maximum values ​​of revenue from the sale of goods (work, services) for each category of small and medium-sized businesses” the following values ​​of revenue from the sale of goods (work, services) for the previous year excluding value added tax for the following categories of small and medium-sized businesses:
— microenterprises — 60 million rubles;
— small enterprises — 400 million rubles;
- medium-sized enterprises - 1000 million rubles.

Form of certificate of classification as a small and medium-sized enterprise

Publication time: 11/10/2009 13:53
Last modified: 09/08/2017 09:17

Let's figure out what SONKO is from the point of view of 44-FZ, and how such legal entities participate in government procurement.

First of all, let's look at the definitions.

SMP stands for “small business entity”.

As for SONCO, the decoding according to 44-FZ also does not differ from the generally accepted one - these are socially oriented non-profit organizations. You can often come across the abbreviation SONO; it stands for exactly the same. These are the ones that will be discussed in this article.

Who are SONO

So, let’s take a closer look at the question “SONCO – what kind of organizations are these?” Let us turn to the definition of Federal Law No. 7 of January 12, 1996. These are structures that are engaged, for example, in such activities (the entire list can be found in paragraph 1 of Article 31.1 of the 7-FZ):

• social services for citizens;
• social support and protection;
• assistance in overcoming the consequences of natural disasters;
• measures to prevent socially dangerous behavior;
• security environment;
• animal protection.

It is important to remember that if an organization is engaged in similar activities, but its founders are the Russian Federation, constituent entities of the Russian Federation or municipalities, it will not be considered a socially oriented non-profit.

Features of participation in procurement under 44-FZ

The Law on the Contract System also considers them as Federal Law No. 7.

SMP and SONKO participate in government procurement according to the same rules.

Who qualifies as a small business entity? What benefits do they have?

For them, in order to support small businesses, benefits are provided (Article 30 44-FZ). Government customers are required to enter into contracts with them, total amount which will be at least 15% of the total annual volume. They can do this in two ways:

1. Hold auctions in which only such legal entities are allowed to participate. It can be open competitions, competitions with limited participation, two-stage, electronic auctions, requests for quotations and proposals. In this case, the NMCC should not exceed 20 million rubles.
2. Establish a requirement for the winner - to involve SMP or SONO in the execution of the government contract as a subcontractor. NMCC in this case is not limited.

There are also some peculiarities regarding payment. If restrictions and benefits are established for SMP and SONO, then they receive money a maximum of 15 working days after signing acceptance certificates with the auction organizer.

To participate, you will need to provide a declaration. It confirms that the legal entity belongs to SONO. In this case, the supplier is responsible for the accuracy of the information.

<*>Nyurenberg E. LNFWPL and subjects of micro-entrepreneurship. Nothing has been changed?

Legal study of draft standards for waste generation and limits on their disposal (PNOOLR) has great importance for law enforcement practice. The article analyzes current issues in this area. The author notes that waste management is now the activity of collecting, accumulating, using, neutralizing, transporting, and disposing of waste.

Key words: PNOOLR, waste, limits, consumption, environmental management, individual entrepreneurs.

Legal study of draft norms of formation of wastes and limits for placement thereof (LNFWLP) is very important for law-application practice. The article analyzes topical issues in this sphere. The author notes that work with wastes is now the activity aimed at collection, use, deactivation, transportation and placement of wastes.

Key words: LNFWLP, wastes, limits, consumption, nature management, individual entrepreneurs.

On June 30, 2009, the most important amendments introduced by the Federal Law of December 30, 2008 N 309-FZ to the Law of June 24, 1998 N 89-FZ “On Production and Consumption Waste” came into effect.

Small and medium-sized businesses were especially optimistic about the changes made to paragraph 3 of Art. 18 of the Law, according to which small and medium-sized businesses, as a result of economic and other activities that generate waste, should not develop draft standards for waste generation and limits on their disposal (hereinafter referred to as PNOOLR), but submit them to the authorized bodies state power reporting on the generation, use, neutralization, and disposal of waste in a notification manner.

Considering the practical impossibility of developing PNRMP on their own, users of natural resources were forced to incur significant costs when turning to commercial organizations for appropriate services. Taking into account the administrative liability provided for in Chapter 8 of the Administrative Code, the application of penalties for some small businesses actually meant their bankruptcy.

Thus, legislators apparently wanted to ease the burden for small and medium-sized businesses, relieving them of some of the costs. Let us remind you that in accordance with Art. 4 of the Federal Law of July 24, 2007

Pnoolr and small and medium-sized businesses. Nothing changed? *

N 209-FZ small and medium-sized businesses include consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises), as well as individual entrepreneurs, peasant (farm) enterprises that meet the following criteria:

a) the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations(associations), charitable and other funds in the authorized (share) capital (share fund) of legal entities should not exceed 25% (with some exceptions), the share of participation owned by one or more legal entities that are not small and medium-sized businesses shall not must exceed 25% (with some exceptions);

b) the average number of employees for the previous calendar year should not exceed the maximum values average number workers for each category of enterprises:

• from 101 to 250 people inclusive for medium-sized enterprises;
• up to 100 people inclusive for small businesses; Among small enterprises, microenterprises stand out - up to 15 people;

c) revenue from the sale of goods (work, services) excluding VAT or the book value of assets for the previous calendar year should not exceed the limit values ​​​​established by the Government of the Russian Federation for each category of enterprises.

The following limits are set for revenue:

• microenterprises - 60 million rubles;
• small enterprises - 400 million rubles;
• medium enterprises - 1000 million rubles.

Thus, a significant number of legal entities and individual entrepreneurs were able to breathe a sigh of relief. However, the joy turned out to be premature.

Law N 309-FZ also introduced changes to the conceptual apparatus through amendments to Art. 1 of the Law "On Production and Consumption Waste".

Thus, waste management is now the activity of collecting, accumulating, using, neutralizing, transporting, and disposing of waste.

In this case, the accumulation of waste is the temporary storage of waste (for a period of no more than six months) in places (sites) equipped in accordance with the requirements of legislation in the field of environmental protection and legislation in the field of ensuring the sanitary and epidemiological well-being of the population, for the purpose of their further use, neutralization, placement, transportation.

Thus, any enterprise or individual entrepreneur that has a garbage container, trash can or trash can, which, due to the insignificant volume of garbage, are emptied and removed with some frequency by the relevant specialized organizations on the basis of concluded agreements, in the opinion of the regulatory authorities, is engaged in the accumulation of waste for the purpose of its further transportation or otherwise, waste management.

At the same time, the question remains unresolved: are there enterprises and individual entrepreneurs in nature that do not accumulate waste in the course of their activities, i.e. don’t have wastebaskets that are filled with, for example, office paper throughout the day? Where is the line when putting another piece of paper into the trash bin becomes waste management in the sense given by regulatory authorities?

Next, the regulatory authorities turn to Art. 11 of the Law “On Production and Consumption Waste”, according to which individual entrepreneurs and legal entities, regardless of their affiliation with small and medium-sized businesses, during the operation of enterprises, buildings, structures, structures and other objects associated with waste management, i.e. including their accumulation for the purpose of further transportation, are required to develop PNOOLR.

Thus, in the opinion of the regulatory authorities, small and medium-sized businesses that generate waste and do not operate the facilities associated with the collection are completely exempt from the obligation to develop PNOOLR. accumulation, use, neutralization, transportation, disposal of waste. If such enterprises and individual entrepreneurs still exist, then they are very lucky. They really don't need to develop PNOOLR.

Of course, the legislator did not intend this meaning when adopting amendments to the Law “On Production and Consumption Waste”. However, this does not make things any easier for nature users. In practice, regulatory authorities are already using and will continue to use the possibility of double interpretation of Art. 11 and 18 of the Law and fine small and medium-sized businesses for the lack of PNOOLR.

If you have already encountered a similar situation and are ready to defend your position in court, then I draw your attention to the fact that not all courts agree with the position of the regulatory authorities.

For example, Resolutions of the Thirteenth Arbitration Court of Appeal dated October 5, 2009 in cases No. A42-3749/2009, No. A42-2954/2009, Resolutions of the Federal Arbitration Court of the West Siberian District dated October 27, 2009 in case No. A70- 5643/2009, the First Arbitration Court of Appeal dated March 22, 2010 in case No. A79-78/2010 give the concept of waste management activities a different meaning.

Thus, in its Resolution of March 22, 2010 in case No. A79-78/2010, the First Arbitration Court of Appeal indicates that before the latest amendments were made to the Federal Law “On Production and Consumption Waste” No. 89-FZ of June 24, 1998. waste management was understood as the activity in the process of which waste is generated, and the activity of collecting, using, neutralizing, transporting, and disposing of waste.

Thus, the court concludes, the legislator, after introducing appropriate amendments to the Law “On Production and Consumption Waste,” distinguished between the activities during which waste is generated and the activities of collecting, accumulating, using, neutralizing, transporting, and disposing of waste, i.e. waste management activities. Consequently, waste accumulation activities, according to the court, are of a specialized nature and are carried out in specially equipped places. Since it did not follow from the case materials that the company was engaged in the accumulation of waste in the sense given to this activity by the norms of the Law “On Production and Consumption Waste” (nor the stated OKVED codes, nor the actual activities of the company are related to waste management activities), then, therefore, from July 1, 2009, the failure of small and medium-sized businesses to fulfill the obligation to develop PNOOLR, the court believes, does not form an objective side of the administrative offense provided for in Art. 8.2 of the Code of the Russian Federation on Administrative Offences.

If the regulatory authorities have not yet managed to reach your enterprise, then we can advise you to minimize the risks and review the contract with a specialized waste removal organization so that, based on your agreement, the regulatory authorities can draw the following conclusions:

1. garbage bins and the containers do not belong to your company or are leased to a specialized waste removal organization;
2. ownership of waste passes to a specialized organization at the moment the waste enters waste bins and containers.

In this case, it will be difficult for regulatory authorities to accuse your enterprise of accumulating or disposing of waste, i.e. waste management activities.

In conclusion, it should be added that the Cabinet of Ministers of the Republic of Tatarstan has already submitted a proposal to amend Art. 11 of the Law “On Production and Consumption Waste”, supplementing it with provisions excluding the obligation to develop PNOOLR by small businesses. Such an amendment will eliminate the very possibility of double interpretation. Currently this question is being worked on, but the number of affected small and medium-sized businesses depends on how quickly it is resolved.

Dear visitor!

This page of the site was created to resolve basic and problematic issues by the entrepreneur and for information interaction between citizens on issues of small and medium-sized businesses. You can ask the Head a question and get a quick answer.

According to Part 1 of Art. 6 Federal Law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” state policy in the field of development of small and medium-sized businesses in the Russian Federation is part of the state socio-economic policy and is a set of legal, political, economic , social, informational, consulting, educational, organizational and other measures carried out by government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local government bodies and aimed at ensuring the implementation of the goals and principles established by this Federal Law.

The main goals of state policy in the field of development of small and medium-sized businesses in the Russian Federation in accordance with Part 2 of Art. 6 Federal Law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” are: development of small and medium-sized businesses in order to form competitive environment in the economy of the Russian Federation; providing favorable conditions for the development of small and medium-sized businesses; ensuring the competitiveness of small and medium-sized businesses; increasing the number of small and medium-sized businesses; ensuring employment of the population and developing self-employment, etc.

In accordance with clause 28, part 1, art.

searching results

14 Federal Law dated October 6, 2003 No. 131-FZ “On general principles organization of local government bodies in the Russian Federation" issues of local importance of the settlement include assistance in the development of agricultural production, creation of conditions for the development of small and medium-sized businesses.

To the Administration of the Petrovsky rural settlement, statements from organizations and individual entrepreneurship There have been no applications for benefits, deferments, installments, or write-off of debt payments to the budgets of the budget system of the Russian Federation

On 04/01/2016 There is no municipal property used for the purpose of providing it for possession and use on a long-term basis to small and medium-sized businesses and organizations that form the infrastructure for supporting small and medium-sized businesses on the territory of the municipality.

Information is posted on the basis of paragraph 2 of Article 19 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”

On the territory of the Petrovsky rural settlement, 9 small business entities (hereinafter SMB) are registered, of which 1 is an individual entrepreneur and 1 is a legal entity.

Federal statistical observations of the activities of small and medium-sized businesses in the Irkutsk region are carried out selectively through monthly and (or) quarterly surveys of the activities of small and medium-sized enterprises. Information is posted on the Irkutskstat website.

Continuous statistical observations of the activities of small and medium-sized businesses in the context of municipalities are carried out once every five years. The results of continuous monitoring of the activities of small and medium-sized businesses in 2015 can be found on the Irkutskstat website.

Information on the implementation of state and municipal programs for small and medium-sized businesses

General information about the implementation different types programs for the support and development of small and medium-sized businesses can be found on the Ministry’s website economic development Irkutsk region.

With the regional subprogram “Support and development of small and medium-sized businesses in the Irkutsk region” for 2015-2018 state program Irkutsk region “Economic development and innovative economy” for 2015-2020” can be found on the website of the Ministry of Economic Development of the Irkutsk Region

From the municipal target program “Development of small and medium-sized businesses in the municipal formation “Zhigalovsky District” for 2013-2015.

can be found on the website of the Administration of the municipal formation “Zhigalovsky District”.

Information on the number of small and medium-sized businesses, their classification by type economic activity and on the turnover of goods (works, services) produced by these entities as of 03/01/2016

Information on the number of jobs filled in small and medium-sized businesses, on their financial and economic condition as of 03/01/2016

There is no other information on the financial and economic status of small and medium-sized businesses.

In order to create a favorable entrepreneurial climate and conditions for doing business, a program has been developed “Development of small and medium-sized businesses in Petrovsky rural settlement Zhigalovsky district of the Irkutsk region for 2015-2017" (hereinafter referred to as the program)

Program objectives.

Improving legal, economic and organizational conditions for the development of small and medium-sized businesses, including:

— development of a system of financial support for small and medium-sized businesses and organizations that form the infrastructure for supporting small and medium-sized businesses.

Promoting the improvement of the financial culture of entrepreneurship;

— overcoming administrative barriers to the development of small and medium-sized businesses;

— improving the system of property support for small and medium-sized businesses;

— development of a system for training, retraining and advanced training of personnel for small and medium-sized enterprises (hereinafter referred to as SMEs).

Assisting in improving the level of qualifications of management and staffing SMEs;

— improving the system for SMEs to receive organizational, methodological, consulting and information support on a wide range of issues of doing business using information and communication technologies;

— ensuring interaction between business and government at all levels, attracting wide circles entrepreneurs to address issues of socio-economic development of the Petrovsky rural settlement;

— assistance in further strengthening social status, improving the image of entrepreneurship through the formation of a positive public opinion;

— stimulation of inter-district and inter-regional activity of small and medium-sized enterprises

List of main activities of the subprogram.

Financial support for small businesses in the form of:

— provision of municipal guarantees

— attracting small and medium-sized businesses to participate in placing municipal orders for the supply of products, goods, works and services for municipal needs

Property support for small and medium-sized businesses:

Providing municipal property for ownership or use to small and medium-sized businesses

Exercising by small and medium-sized businesses the preemptive right to purchase leased property

Regulatory legal, information and organizational support for the development of small and medium-sized businesses

— development of regulatory documents in order to improve the implementation of Program activities

Development of the program “Development of small and medium-sized businesses in the Petrovsky rural settlement of the Zhigalovsky district of the Irkutsk region for 2018-2020”

Support for small and medium-sized businesses in the field of training, retraining and advanced training of personnel

— assistance in participation in regional seminars on topical issues conducting entrepreneurial activity

Assistance in training individual entrepreneurs in the basics of doing business

Advanced training of municipal employees involved in supporting medium and small businesses

Creation and promotion of the activities of coordination and advisory bodies in the field of development of small and medium-sized businesses:

— publication information materials in the information sheet “Petrovsky Bulletin”, covering issues of the activities of coordination and advisory bodies in the field of development of small and medium-sized businesses in the Petrovsky rural settlement

— consulting support for the activities of coordination and advisory bodies.

Resolution No. 17-1 dated 05/08/2015 On approval of the municipal program “Development and support of small and medium-sized businesses in the territory of the Petrovsky municipal formation for 2015-2016”

LIST of small and medium-sized businesses in the territory of the municipal formation of Petrovsky rural settlement

Date of material creation: 12/28/2016. History of changes

The essence and criteria for determining small businesses

Small business is a business activity carried out by subjects market economy under certain criteria (indicators) established by laws that constitute the essence of this concept. The following criteria are most often used: the average number of employees employed at the enterprise, the annual turnover received by the enterprise, usually per year, and the value of assets. Almost all developed countries The first criterion for classifying enterprises as small is the number of employees.

In accordance with the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, small businesses include consumer cooperatives and commercial organizations included in the Unified State Register of Legal Entities (with the exception of state and municipal unitary enterprises), as well as individuals included in the Unified State Register of Individual Entrepreneurs and carrying out entrepreneurial activities without forming a legal entity, peasant (farm) farms.

Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small businesses if their average number of employees, revenue from the sale of goods (work, services) or book value assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration do not exceed the limit values ​​​​established by law.

Small and medium-sized businesses

Revenue from the sale of goods (work, services) for a calendar year is determined in the manner established by the Tax Code of the Russian Federation. The book value of assets (the residual value of fixed assets and intangible assets) is determined in accordance with the Law of the Russian Federation on Accounting.

In accordance with Art. 8 of the Federal Law “On the development of small and medium-sized businesses in the Russian Federation” federal authorities executive authorities, executive authorities of constituent entities of the Russian Federation, local governments that provide support to small businesses, conduct registers small businesses - recipients of such support.

Legal entities classified as small businesses in Moscow included in Small Business Register, have the right to support provided by the Moscow authorities, however, the failure to include a small business entity in the register cannot serve as a basis for not providing it with benefits and advantages under the conditions provided for by federal laws and regulations.

1. Signs of a small business
2. How and by whom is the status of an enterprise determined?
3. Tax holidays for small businesses
4. Other benefits for small businesses
5. Let's sum it up

In the spring-summer of 2015, the legislator once again made additions to regulations regulating the structure and organization of small and medium-sized businesses. There have been no fundamental changes, but several new nuances have appeared that entrepreneurs should take into account. For example, the criteria for a company’s compliance with the small business category are no longer the same as before. Issues of benefits and “tax holidays” also require clarification.

Signs of a small business

On June 30, 2015, Federal Law No. 156-FZ came into force, which now establishes who belongs to small businesses in 2015. The same issue is further detailed by the Government resolution published on July 13. As before, there are three criteria: the amount of revenue, the number of employees and the share of third-party enterprises in the authorized capital.

1. The amount of revenue from the sale of goods, provision of services or performance of work should not exceed 800 million rubles for the previous year. VAT is not taken into account when calculating the total amount of revenue.
2. Average number of employees for the same last year– no more than 100 people.
3. The share of third-party organizations in the authorized capital of the company is a maximum of 49%.

Important tip entrepreneurs: do not waste your time, even on simple routine tasks that can be delegated. Transfer them to the freelancers “Ispolnyu.ru”. Guarantee of quality work on time or refund. Prices even for website development start from 500 rubles.

The first two points have not changed since the previous regulations, but the third has been significantly adjusted. Previously, the percentage of participation of third-party legal entities. persons was 25%, but now it has almost doubled - to 49%. This means that the number of small businesses has increased sharply due to firms that have “grown” from other market participants.

Among small businesses, microenterprises still stand out. The revenue of such a “especially small” company is a maximum of 120 million rubles per year, and the average number of employees is no more than 15 people. The same percentage applies to the share of other organizations in the management company - 49.

Individual entrepreneurs and peasant farms (peasant farms) stand apart. Because they can't have authorized capital, they “fit” into a small business only according to the first two criteria.

Small and medium-sized businesses - criteria for inclusion in 2018

They are subject to the same requirements for the average number of employees and sales revenue.

How and by whom is the status of an enterprise determined?

Fortunately, no one requires an individual entrepreneur or the head of a company to confirm their status independently. Collect tax returns and other reports, make copies of employment contracts and constituent documents, there is no need to write a statement asking to confirm the fact of “small business” - let the tax inspectors handle the classification. They can easily determine who is a small business and who is not.

For example, accurate data on revenue is contained both in the financial statements of a company or individual entrepreneur, and in tax registers. For companies operating under the simplified tax system, this is the Book of Accounting for Income and Expenses, approved by order of the Ministry of Finance. Information about average number personnel is included in the reporting that all companies must submit annually before January 20. The composition of the founders is indicated both in the decision to establish the LLC and in the extract from the Unified State Register of Legal Entities. All these papers (or their copies) are already received by the Federal Tax Service, so in this department everyone who needs it already knows about the status of the organization.

Tax holidays for small businesses

Why is it so important to understand whether a business is small or not? Because the legislator has provided a number of benefits for small businesses, the most important of which is the so-called tax holiday. However, this benefit applies only to new companies opening this year.

Its essence lies in the complete exemption of small businesses from paying taxes for 2 years. Let us immediately note that this bonus is not provided to all newly registered companies. The conditions and terms of “tax freedom” are established by regional authorities, and they also draw up a list of types of activities to which they apply. preferential terms taxation.

So far, taxes for young entrepreneurs have not been frozen everywhere. Moscow reacted immediately - in the capital, a zero tax rate under a simplified system was introduced for 30 types of activities (both industrial, social and scientific fields). Similar provisions (but with less coverage) were adopted in Bashkortostan and the Orenburg region. In the Kurgan region, tax benefits apply only to micro-enterprises.

Other benefits for small businesses

Some things remained unchanged, but some benefits were supplemented, expanded or, conversely, partially limited.

1. Individual entrepreneurs and small businesses may not set a cash limit and keep as much cash as they want (all revenue that comes from clients). The owner of the company has the right to decide for himself what amount to leave in the cash register and how much to hand over to the bank and immediately put into circulation. The right to cancel the limit arose back in March 2014, but some managers have not used it until now. If such a need arises, it will be enough to issue an order from the manager to cancel the limit in the organization. If the limit has not been officially lifted, you should refrain from storing excess at the cash desk - for this you can be fined 50 thousand rubles as an administrative offense.
2. The right to a simplified accounting report is also reserved for small businesses. They may amount to financial statements in an abbreviated form.
3. The deadlines for non-tax audits for entrepreneurs continue to be shortened.
4. In accordance with 156-FZ (previously this issue was regulated by 44-FZ), everyone who belongs to small businesses has the right to preferential purchase of leased state and municipal real estate.
5. The right to receive subsidies for opening and development from regional authorities also remains with small businesses.

In short, there are enough opportunities. The main thing is to use them correctly and in a timely manner.

Let's sum it up

You can literally tell by eye whether your company is a small business or not. Long calculations are not required to determine whether the company meets the three criteria. If you are an individual entrepreneur, then you have an unambiguous attitude towards small businesses. If you have a simplified taxation system, too (the conditions of the simplified tax system imply this a priori). And if you are just planning to become an entrepreneur, don’t wait: now is the time to open your own business and take advantage of old and new benefits.

In 2019, Government Decree No. 265 on the maximum values ​​of income from business activities is in force. It specifies income limits for small and medium-sized businesses. Previously, sales revenue was assessed to determine whether a company met the criteria for such an enterprise. The broader concept of “business income” is now used.

So, in accordance with Decree of the Government of the Russian Federation dated April 4, 2016 N 265, not only sales revenue is taken into account, but all tax accounting income.

Let’s figure out which organizations and individual entrepreneurs in 2019 fit the definition of a small business.

Main criteria for determining a small business 2019

• fall within the income limit;
• fall within the limit on the number of employees;
• fall within the limit on the share of participation of other companies in the authorized capital.

From August 1, 2016, the calculation of the maximum amount of income for the past year includes not just all cash receipts, but all income according to the tax return. We present the criteria in table form:

The number of employees in 2019 is determined based on the average number of employees, a report on which is submitted annually to the tax office.

As for shares in the authorized capital, Federal Law No. 209 of July 24, 2007 provides for exceptions. Limits do not apply to:

• shareholders of the high-tech (innovative) sector of the economy;
• participants of the Skolkovo project;
• companies that practically use Newest technologies, developed by their founders - budgetary or scientific institutions;
• companies whose founders are included in the government list of persons providing state support for innovation activities.

But income for the past tax period is estimated based on tax returns.

Separately, it should be noted that the Federal Tax Service, in a letter dated August 18, 2016 N 14-2-04/, explained what criteria it uses when entering information about business entities into the register of small and medium-sized enterprises. Tax officials indicated that the updated criteria for classifying economic entities as small and medium-sized enterprises (SMEs), established by Federal Law No. 408-FZ of December 29, 2015, will be taken into account when entering the register for the period from 2016 to 2018. Therefore, the first changes to the register related to this will be made only at the next formation of the Register on August 10, 2019, as of July 1, 2019.

Unified Register of Small and Medium Enterprises

On August 1, 2016, a unified register of small and medium-sized businesses (SMEs) was created. It is formed by the Tax Service independently based on the reporting of small businesses:

• information about income;
• average number of employees;
• data from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;
• information from other government agencies.

In order to be included in the register, managers of small companies and entrepreneurs do not need to do anything. Access to the register of SMEs can be obtained on a special page of the Federal Tax Service website. To check if information about your business is available in unified register SMEs, just enter the INN, OGRN, OGRNIP, company name or full name of the individual entrepreneur (one or the other) in the search bar.

By voluntary application, you can supplement the information: inform about your products, concluded contracts, participation in partnership programs.

If the information about your small or medium business is not in the register or is incorrect, apply for verification with the correct information.

Organizations and entrepreneurs whose information is not in the register will be deprived of the opportunity to use the benefits provided for SMEs.

Benefits for small businesses in 2019

Small companies and individual entrepreneurs falling under listed criteria, in 2019 they enjoy certain benefits.

• They may not set a limit on cash held at the cash desk (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). For storing cash in the cash register over a certain amount, a fine is provided under Art. 15.1 Code of Administrative Offences. Small businesses can keep any amount of money in the cash register. True, if the cash limit was previously established at the enterprise, then it must be canceled - an appropriate order must be issued. An order can be issued at any time - this type of enterprise has this right.
• They can conduct simplified accounting (clause 4 of article 6 of Federal Law No. 402). For individual entrepreneurs, this benefit is not relevant, since they are already exempt from the obligation to maintain accounting. But a company has the right to charge depreciation once a year, and not every month. Material production costs should be written off in full immediately, rather than as they are used. Each PBU lists simplified accounting methods used by beneficiaries. Micro-enterprises can even conduct accounting using the continuous method of recording business transactions.

Important! Accounting benefits do not apply to joint stock companies and LLCs with income over 800 million rubles, since an audit is mandatory for these companies.

• Exempt from annual continuous statistical observation(such observation is carried out once every five years, in intervals - selectively).
• Have the right to contact regional authorities for subsidies and investments - for special regime holders, regions reduce tax rates. Also, property tax benefits are provided for small businesses at the regional level.
• Subjects of such businesses have a pre-emptive right to purchase state and municipal real estate that is leased from them (Federal Law No. 158 of June 29, 2015).
• They have preferences in the public procurement system.
• Microenterprises have the right to fully or partially refuse to adopt local regulations, such as rules internal regulations, shift schedules, bonus provisions, etc. But in this case, the employer includes everything the necessary conditions V employment contract with an employee. Such employment contracts must be concluded in a standard form, which is approved by Government Decree No. 585 of August 27, 2016. However, if the status of a micro-enterprise is lost, the employer will have to restore all local regulations within 4 months.

We wrote about how to draw up an employment contract for micro-enterprises in a separate article.

Small Business Inspections 2019

For such enterprises, reduced inspection periods apply. Any regulatory authority can inspect a small business entity for no longer than 50 hours per year. And for micro-enterprises maximum term- 15 hours per year.

For 2 years (from January 1, 2016 to December 31, 2018), the “kids” were granted supervisory holidays. Such a benefit for small companies and the individual entrepreneur established Federal Law No. 246-FZ dated July 13, 2015. But this only applied to scheduled inspections. If a complaint is received from a consumer or government agencies have information about a company violating the law, inspectors will come with an audit.

The validity period of the “supervisory holidays” established by Federal Law No. 246-FZ, which expired at the end of 2018, was extended for 2019 and 2020 by Federal Law No. 480-FZ of December 25, 2018, it was published on the official portal of legal documentation. However, it must be borne in mind that supervisory holidays do not apply to inspections carried out using the risk-based control method, and this method is used by such departments as the Federal Tax Service, the Ministry of Emergency Situations, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor. From this we can conclude that small businesses are not exempt from inspections by these departments.

In addition, there will be no supervisory holidays for those enterprises that are engaged in licensed activities - these are:

• banks;
• insurers;
• Private security companies;
• subsoil users;
• pharmaceutical companies;
• carriers

and many others ( full list of 52 points is given in Article 12 of the Federal Law of May 4, 2011 N 99-FZ “On Licensing” individual species activities").

Small businesses do not require status confirmation

Such an enterprise does not need to be separately registered and receive confirmation that your company is one. The status is also saved automatically in the future. It is enough that the company or entrepreneur meets the listed conditions. Moreover, even if within one or two years you exceed the established limits, the status of the enterprise will remain. A change in status occurs only when the maximum indicators for the number of employees, the amount of income or shares in capital are not observed for three consecutive calendar years (Part 4 of Article 4 of Federal Law No. 209). In the register, as mentioned above, the first status changes will occur only in 2019. However, for new organizations and individual entrepreneurs, new criteria and registration procedures in the register apply.

Deposits of small enterprises are now insured

From January 1, 2019, the deposit insurance rule also applies to small businesses. But in order to have the right to demand compensation for deposits, the enterprise must be entered in the register of small and medium-sized businesses. This is stated by Federal Law dated August 3, 2018 N 322-FZ.

Which came into force on June 30, the share of participation of foreign legal entities, as well as enterprises that are not small and medium-sized, in the authorized capital of small and medium-sized businesses was increased from 25 to 49 percent. The same law establishes that the category of a small or medium-sized enterprise (SME) changes only if the values ​​of revenue and number of employees are above or below the limit values ​​for three (and not two, as before) calendar years.

Let us recall that the criteria for small and medium-sized businesses are given in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter referred to as Law No. 209-FZ). Such entities include consumer cooperatives, commercial organizations (with the exception of state unitary enterprises and municipal unitary enterprises), individual entrepreneurs and farms, for which the following conditions are met.

The first condition is the average number of employees

For the previous calendar year, the average number of employees of an organization or individual entrepreneur should not exceed the number limits for each category of SME entity:

• from one hundred one to two hundred and fifty people inclusive for medium-sized enterprises;
• up to one hundred people inclusive for small enterprises (among small enterprises, microenterprises are distinguished - up to fifteen people).

The second condition is revenue from the sale of goods (works, services)

The revenue of an organization or individual entrepreneur from sales excluding VAT for the previous calendar year should not exceed 60 million rubles for micro-enterprises, 400 million rubles for small enterprises and 1 billion rubles for medium-sized enterprises.

Revenue limits are approved by the Government of the Russian Federation. At the same time, the previous version of Article 4 of Law No. 209-FZ obligated to review such values ​​every five years. The law excludes the requirement for such frequency.

Important point: earlier, in order for an organization or individual entrepreneur to receive or lose the status of an SME, both conditions (average headcount and revenue indicators) must be met or not met for two consecutive calendar years. And according to the new rules, effective from June 30, the category of a SME will change only if the values ​​of revenue and number of employees are above or below the limit values ​​for three consecutive calendar years. That is, if, for example, revenue for 2013-2015. will exceed 400 million rubles, then the organization will cease to be recognized as a small business entity only in 2016.

The third condition (only for organizations) is the share of participation in the authorized capital

Until June 30 to small and medium-sized businesses, in general case, included organizations whose authorized capital included:

• the total share of participation of the state, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations, as well as charitable and other foundations did not exceed 25 percent.
• the share of participation of one or more enterprises that are not small and medium-sized did not exceed 25 percent.

As of June 30, the share size requirements for some organizations have changed. Now, small and medium-sized businesses, in general, include organizations whose authorized capital includes:

• the share of participation of the state, constituent entities of the Russian Federation, municipalities, charitable and other foundations, public and religious organizations in the authorized capital of the organization does not exceed 25 percent;
• the total share of participation of foreign legal entities does not exceed 49 percent;
• the total share of participation of one or more enterprises that are not small and medium-sized does not exceed 49 percent.

Let us remind you that organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting. In addition, a simplified procedure for cash discipline applies to them.

IN Lately Small and medium-sized businesses in our country receive quite a lot of attention. and belonging to these business categories may enjoy some benefits, including:

• the possibility of using special tax regimes, reduced tax rates and other tax benefits;
• the right to apply simplified procedures and forms of accounting and static reporting;
• the opportunity to participate in state support projects for small businesses and receive subsidies from the state budget.

Recently, the fact that a subject is classified as a small business has become of great importance in the field of government procurement: such participants in announced requests for proposals, other things being equal, are given priority over competitors. Some competitions are initially held with the condition that only small / medium-sized businesses can apply for participation in them, and their status must be confirmed.

How to determine which category of entrepreneurs you belong to? The criteria for classifying an individual entrepreneur or legal entity into any of the categories are indicated in Federal law No. 209-FZ of July 24, 2007, aimed at the development of small businesses in the country.

In 2015, the revenue criterion was doubled, and in 2016 another change was made to the law, which came into force in August. Now, instead of proceeds from sales, you should take all income from business activities.

Important! Income from business activities is calculated according to the rules of the Tax Code of the Russian Federation. That is, you simply take its value from the declaration for / UTII / income tax, depending on the regime.

Let's combine the criteria into one table:

Legal entities use all three criteria, individual entrepreneurs use only two: number of employees and income.

The number must take into account all employees, including those who work under the GPA and holding multiple positions. Employees of branches/representative offices/separate divisions of legal entities must also be counted.

The income limit was changed back in July 2015; the Government of the Russian Federation doubled the previous limits: previously they were 60, 400 and 1,000 million rubles, respectively.

Separately, we note that in order to obtain the status of a small business, an individual entrepreneur or legal entity must meet the specified criteria for three years (this period has also been increased by the latest Decree of the Government of the Russian Federation, previously it was two years). A similar situation arises when a small enterprise loses its status and moves to the next business category. That is, if you are now a small business, then even if you exceed the limit on number or revenue in next year, you will still be a small business. To move to the medium-sized business group, the limits must be violated for three years.

Due to recent changes, there is now no need to confirm the status of a small business - it is automatically assigned based on the data of your tax returns. In this case, income from the declaration for the previous year is taken for analysis.

From latest news It is also worth noting that since August 2016, the Federal Tax Service has been creating a register of small businesses, where it includes everyone who belongs to it. This, again, will simplify work for small businesses, since in order to receive the benefits they are entitled to, they will not have to provide additional documents: the presence of a company in the register already confirms that it belongs to a small business.

The register is available on the website Nalog.ru.

Here you can use the “Register Search” service to view data on yourself or your counterparties. To do this, in the search field you need to enter the TIN or OGRN or OGRNIP or the name of the legal entity or full name of the individual entrepreneur.