Small and medium business for short. Who falls under the subjects of small business. What are their perks? Large or big business

02.03.2020

1. Small and medium-sized businesses include those registered in accordance with the law Russian Federation and corresponding to the conditions established by part 1.1 of this article, business companies, business partnerships, business partnerships, production cooperatives, consumer cooperatives, peasant (farm) households and individual entrepreneurs.

1.1. In order to classify economic companies, business partnerships, economic partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs as small and medium-sized businesses, the following conditions must be met:

(see text in previous edition)

1) for business companies, business partnerships, business partnerships, at least one of the following requirements must be met:

(see text in previous edition)

A) participants in a business company or business partnership - the Russian Federation, constituent entities of the Russian Federation, municipalities, public or religious organizations (associations), charitable and other funds (excluding investment funds) own in total no more than twenty-five percent of the shares in the authorized capital of the company with limited liability or share capital of a business partnership or no more than twenty-five percent of the voting shares of a joint-stock company, and participants in a business company or business partnership - foreign legal entities and (or) legal entities that are not small and medium-sized businesses, own in total no more than than forty-nine percent of the shares in the authorized capital of a limited liability company or the share capital of a business partnership, or no more than forty-nine percent of the voting shares of a joint-stock company. The restriction provided for by this subparagraph in relation to the total share of participation of foreign legal entities and (or) legal entities that are not subjects of small and medium-sized businesses, does not apply:

For participants in economic companies - foreign legal entities whose income received from entrepreneurial activities for the previous calendar year does not exceed the limit value established by the Government of the Russian Federation for medium-sized enterprises in accordance with clause 3 of this part, and average headcount whose employees for the previous calendar year does not exceed the limit value specified in subparagraph "b" of paragraph 2 of this part (with the exception of foreign legal entities whose state of permanent location is included in the list of states approved in accordance with subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation and territories that provide a preferential tax regime for taxation and (or) do not provide for the disclosure and provision of information when conducting financial transactions (offshore zones);

(see text in previous edition)

B) the shares of a joint-stock company circulating on the organized securities market are classified as shares of the high-tech (innovative) sector of the economy in accordance with the procedure established by the Government of the Russian Federation;

c) the activity of economic companies, economic partnerships consists in practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants), respectively, of such economic companies, economic partnerships - budgetary, autonomous scientific institutions or being budget institutions, autonomous institutions educational organizations higher education;

d) business entities, business partnerships have received the status of a project participant in accordance with Federal Law No. 244-FZ of September 28, 2010 "On the Skolkovo Innovation Center";

E) the founders (participants) of economic companies, economic partnerships are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support for innovation in the forms established by Federal Law No. 127-FZ of August 23, 1996 "On Science and State science and technology policy". Legal entities are included in this list in the manner established by the Government of the Russian Federation, subject to compliance with one of the following criteria:

legal entities are public joint stock companies, at least fifty percent of whose shares are owned by the Russian Federation, or business companies in which these public joint-stock companies have the right to directly and (or) indirectly dispose of more than fifty percent of the votes attributable to voting shares (stakes) that make up the authorized capital of such business entities, or have the opportunity to appoint a sole executive body and (or) more than half of the composition of the collegial executive body, as well as the ability to determine the election of more than half of the board of directors (supervisory board);

legal entities are state corporations, established in accordance with the Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations";

legal entities were established in accordance with Federal Law No. 211-FZ of July 27, 2010 "On the Reorganization of the Russian Corporation of Nanotechnologies";

(see text in previous edition)

2) the average number of employees for the previous calendar year of business companies, business partnerships, business partnerships that meet one of the requirements specified in paragraph 1 of this part, production cooperatives, consumer cooperatives, peasant (farmer) households, individual entrepreneurs should not exceed the following limit values the average number of employees for each category of small and medium-sized businesses:

(see text in previous edition)

A) up to one hundred people for small enterprises (micro-enterprises stand out among small enterprises - up to fifteen people);

(see text in previous edition)

B) from one hundred and one to two hundred and fifty people for medium-sized enterprises, unless another limit value of the average number of employees for medium-sized enterprises is established in accordance with clause 2.1 of this part;

(see text in previous edition)

2.1) The Government of the Russian Federation has the right to establish a limit value for the average number of employees for the previous calendar year in excess of that established by subparagraph "b" of paragraph 2 of this part for medium-sized enterprises - business companies, economic partnerships that meet one of the requirements specified in paragraph 1 of this part, which carry out as the main activity entrepreneurial activity in the field of light industry (within class 13 "Manufacture of textile products", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing industries" of the All-Russian classifier species economic activity) and the average number of employees of which for the previous calendar year exceeded the limit value established by subparagraph "b" of paragraph 2 of this part. The corresponding type of entrepreneurial activity provided for by this paragraph is recognized as the main one, provided that the share of income from the implementation of this type of activity following the results of the previous calendar year is at least 70 percent of the total income of the legal entity;

3) income of business companies, business partnerships, business partnerships that meet one of the requirements specified in paragraph 1 of this part, production cooperatives, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, received from entrepreneurial activities for the previous calendar year, which determined in order established by law of the Russian Federation on taxes and fees, summarized for all types of activities carried out and applied for all tax regimes, should not exceed the limit values ​​\u200b\u200bestablished by the Government of the Russian Federation for each category of small and medium-sized businesses.

(see text in previous edition)

(see text in previous edition)

3. The category of a small or medium-sized business entity is determined in accordance with the most significant condition established by clauses 2, 2.1 and 3 of part 1.1 of this article, unless otherwise provided by this part. The category of a small or medium-sized business entity for individual entrepreneurs who did not hire employees to carry out entrepreneurial activities in the previous calendar year is determined depending on the amount of income received in accordance with clause 3 of part 1.1 of this article. Limited liability companies, joint-stock companies with a single shareholder and economic partnerships that meet the conditions specified in subparagraph "a" of paragraph 1 of part 1.1 of this article (with the exception of the conditions established by paragraphs two and three of this subparagraph), business partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises that were established from August 1 of the current calendar year to July 31 of the year following the current calendar year (hereinafter referred to as newly created legal entities), individual entrepreneurs registered during the specified period (hereinafter referred to as newly registered individual entrepreneurs), as well as individual entrepreneurs who apply only the patent system of taxation, are referred to as micro-enterprises. The category of a small or medium-sized business entity for those specified in

SUBJECTS OF SMALL AND MEDIUM BUSINESSES commercial organizations(with the exception of state and municipal unitary enterprises), as well as individuals, entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter -), peasant (farm) enterprises that meet the following conditions:

1) for legal entities
- the total 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 these legal entities should not exceed 25% (except for the assets of joint-stock investment funds and closed-end mutual funds),
- the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25% (this restriction does not apply to business companies whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computing machines, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) of such business entities - budgetary scientific institutions or scientific institutions created by state academies of sciences institutions or budgetary educational institutions higher vocational education or educational institutions of higher professional education created by the state academies of sciences);

2) the average for the previous one should not exceed the following limit values ​​of the average number of employees for each small and medium-sized business:
a) from 101 to 250 people inclusive for medium-sized enterprises;
b) up to 100 people inclusive for small businesses;
among small enterprises, micro-enterprises stand out - up to 15 people;
(average population employees is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions)

3) from the sale of goods (works, services) excluding value added tax or the balance sheet value of assets (fixed assets and intangible assets) for the previous calendar year should not exceed the limit values:
- for microenterprises - 60 million rubles;
- for small businesses - 400 million rubles;
- for medium enterprises - 1000 million rubles.

Dictionary of business terms. Akademik.ru. 2001 .

See what "SMALL AND MEDIUM ENTERPRISE SUBJECTS" is in other dictionaries:

    Subjects of small and medium business- 1. Small and medium-sized businesses include consumer cooperatives and commercial organizations entered in the unified state register of legal entities (with the exception of state and municipal unitary enterprises) ... Official terminology

    1. Subjects of small and medium-sized businesses in the city of Moscow (hereinafter referred to as small and medium-sized businesses) business entities (legal entities and individual entrepreneurs), classified in accordance with the conditions, ... ...

    Law 60: On the support and development of small and medium-sized businesses in the city of Moscow- Terminology Law 60: On the support and development of small and medium-sized businesses in the city of Moscow: 6. City programs for the development of small and medium-sized businesses, regulatory legal acts of the state authorities of the city ... ... Dictionary-reference book of terms of normative and technical documentation

    Register of small and medium-sized businesses in Moscow- 5. Register of subjects of small and medium-sized businesses in Moscow, a systematized database of subjects of small and medium-sized businesses. Small and medium-sized businesses have the right to enter information about them in the Register ... ... Dictionary-reference book of terms of normative and technical documentation

    SOCIOLOGY OF ENTREPRENEURSHIP- a special sociological theory, the object of study of which is entrepreneurship as a socio-economic phenomenon, and the subject of the patterns of formation and reproduction of the entrepreneurial type of economic behavior in ... ... Sociology: Encyclopedia

    Bargaining- (Bidding) Bidding is a specific form of trading, the result of which is achieved through a competition or auction Information on the definition of bidding, rules for conducting auctions and competitions, including electronic bidding with ... ... Encyclopedia of the investor

    Government order- (State order) Order for the supply of goods, performance of work, provision of services at the expense of funds federal budget Placement of purchase orders, by state authorities and municipalities, goods, services, works, from commercial ... ... Encyclopedia of the investor

    This term has other meanings, see Astana (meanings). City, capital of Kazakhstan Astana kaz. Astana ... Wikipedia

    Village ... Wikipedia

    business entity- 7.7 business entity: Any legal entity or individual entrepreneur. Source: GOST 30772 2001: Resource saving. Waste management. Terms and definitions original document ... Dictionary-reference book of terms of normative and technical documentation

Books

  • Strategic management of the socio-economic development of the region, Akhmeduev Abas Shapievich, Rabadanova Aminat Asadovna. The issues of formation and effective functioning of modern mechanism strategic management long-term sustainable socio-economic development of the region.…

The concept of small and medium-sized businesses has been legally established, which, in accordance with 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”, includes:

  • duly registered citizens (as individual entrepreneurs (IP) or as heads of peasant (farmer) households (KFH);
  • duly registered consumer cooperatives and commercial organizations (except for state and municipal unitary enterprises).

Small and medium-sized businesses must meet three criteria.

Criterion 1. Equity participation for legal entities.

1) The total share of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds should not exceed 25% in the authorized (share) capital (share fund) of legal entities.

The exception is the assets of joint-stock investment funds, closed-end investment funds and investment partnerships.

2) The share of participation in the capital of foreign legal entities, one or more legal entities that are not subjects of small and medium-sized businesses, should not exceed 49% each.

The exception is business companies (economic partnerships), whose activities consist in the practical application (implementation) of the results of intellectual activity 1, the exclusive rights to which belong to the following types founders:

  • budgetary, autonomous scientific institutions;
  • budgetary institutions, autonomous institutions, educational organizations of higher education;
  • legal entities whose founders (participants) are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support for innovation activities 2 subject to certain criteria.

The exception is also made by legal entities that have received the status of a project participant in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center”.

Criterion 2. According to the average number of employees.

The average number of employees for the previous calendar year should not exceed:

a) from 101 to 250 people inclusive for medium-sized enterprises;

b) up to 100 people inclusive for small enterprises, including up to 15 people for micro-enterprises;

The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions.

Criterion 3. According to the proceeds from the sale of goods (works, services).

Proceeds from the sale of goods (works, services) excluding VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed:

  • for micro-enterprises - 120 million rubles;
  • for small businesses - 800 million rubles;
  • for medium-sized enterprises - 2000 million rubles.

These values ​​are subject to revision by the Government of the Russian Federation.

The category of a small or medium-sized business entity is determined in accordance with the largest of the conditions established by criterion 2 and criterion 3. For example, if an individual entrepreneur, a peasant (farmer) economy, a legal entity (JSC, CJSC, etc.) that meets the criterion 1, have an average number of employees of 15 people, and sales proceeds or book value of assets of 500 million rubles, then such an economic entity falls into the category of "medium enterprise".
Or, conversely, if the proceeds from the sale or the book value of assets of an economic entity is less than 60 million rubles, and the average number of employees is over 250 people, then such an entity does not even fall under the concept of even a medium-sized enterprise, that is, it is a large enterprise.

Detailed information on the status of small and medium-sized businesses in Moscow can be obtained on the Small Business of Moscow portal.

1 Programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how).
2 In the forms established by Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical Policy”.

Small and medium businesses have a number of advantages over large organizations. In particular, they can enjoy preferential tax regimes and apply for government assistance at the initial stages of development. How to determine who belongs to the category of SMEs in 2018 - read in this article.

What is a small business?

According to the law No. 209-FZ "On the development of SMEs in Russia" dated July 24, 2007, a small and medium-sized business (SME) is any commercial structure registered in the country and meeting certain criteria.

The organizational form in this case does not play a significant role, that is, both individual entrepreneurs and legal entities can belong to small businesses. In addition, agricultural and consumer cooperatives, farms and business partnerships. What criteria must a company or individual entrepreneur meet in order to be considered a small business?

SME Criteria

The criteria for distinguishing between small, medium and micro enterprises are specified in Art. 4 of law No. 209. There are restrictions for SMEs on:
  • the number of employees
  • the amount of annual profit,
  • stakes in the authorized capital of the state, as well as other organizations.
The first two parameters are key and apply to all types of legal entities, farms and IP. Let's consider the criteria for SMEs in more detail.

In 2018, amendments were made to Law 209-FZ, thanks to which there are more enterprises in Russia that are classified as SMEs. This happened due to the fact that legislators somewhat raised the upper bar for maximum income for small business. In particular, for micro-enterprises, the maximum amount of earnings has increased from 60 to 120 million, for small enterprises - from 400 to 800 million.

The indicators of the maximum number of employees remained the same. For enterprises engaged in the processing of textiles and the production of clothing, the average number of employees can reach up to 1000 people (Government Decree No. 209-FZ of November 22, 2017).

The changes also affected the period during which an entrepreneur retains the status of an SME subject after exceeding the limit on the number of employees or income. Previously, this period was two years, since 2018 - three. Thus, a company that has crossed the bar in terms of number or revenue this year, according to 209-FZ, will be included in the category of SMEs until 2021.

Another important criterion for determining SMEs is the share of participation in the authorized capital of the company. For state structures, as well as foundations, public and religious organizations, it cannot exceed 25% in the Criminal Code of a small enterprise. Other commercial structures can now borrow up to 49% Before this year, the limit, as for government agencies, was 25%.

Limits on the share of participation of state and commercial structures in the Criminal Code do not apply to:

  • participants of the Skolkovo project;
  • shareholders working in the innovation sector of the economy;
  • organizations that put into practice cutting-edge technological developments their founders (scientific, budgetary institutions).

Register of SMEs

You can check the status of the company by contacting the state register of SMEs. The resource began to function on August 1, 2016 and includes an extensive database on each representative of a medium or small business.

The list is formed by employees of the Federal Tax Service on the basis of data that entrepreneurs submit to the tax service. The register contains basic information about the company: name, TIN, address, category, codes activities of OKVED, availability of licenses and their types.

At the request of businessmen, information about products, contacts, the number of contracts concluded as part of the implementation of the public procurement program can be entered into a single database. New data is submitted electronically on the website of the Federal Tax Service.

Benefits of SMEs

Compared to large holdings, small and medium-sized enterprises have significant privileges. Let's take a closer look at some of them.

Organizational Privileges

1. Small businesses have the right to apply simplified taxation regimes, under which it is easier to submit reports (on a popular simplified tax system, they are submitted once a year). The relief does not apply to LLCs or JSCs, whose revenue exceeds 800 million rubles a year. In such organizations, an additional audit is carried out.

2. There is no need to set a cash limit on the cash register. That is, a businessman can keep any amount of money in the cash register.

3. SMEs have an advantage over large companies in the process of acquiring leased real estate (municipal, state).

4. Inspections by the supervisory authorities of companies in small and medium-sized business sectors take place according to a "sparing" program - no more than 50 hours annually. Micro-enterprises inspect 15 hours each year.

Scheduled inspections are required if a company or individual entrepreneur operates in the field of healthcare, heat supply, education, energy or public projects

tax incentives

An enterprise that falls into the category of SMEs can significantly reduce the amount of tax deductions. Existing preferential taxation systems have certain conditions under which they can be applied. For example, a legal entity cannot use a patent (PSN). For other regimes - a simplified taxation system, a single tax on imputed income and a single agricultural tax - everything depends on compliance with the criteria for annual income and the size of the organization.
Name of the taxation system Annual income limit The number of employees
UTII Not installed No more than 100
USN No more than 160 million rubles No more than 100
PSN (only available for individual entrepreneurs) No more than 60 million rubles No more than 15
ESHN The share of profit from the sale of agricultural products - not less than 70% of the total income For individual entrepreneurs, enterprises in the field of fisheries - up to 300 people, for agricultural organizations - unlimited

In 2016, changes were made to the legislation, thanks to which the authorities in the Russian regions were able to reduce tax rates for UTII and STS at their discretion. For a single tax on imputed income (UTII), they can reduce the rate from 15 to 7.5%, for the STS - from 7 to 1%. At the same time, the company or individual entrepreneur must pay insurance premiums to off-budget funds without delay and create new jobs (expand the state).

Tax holidays for SMEs

In the period from 2015 to 2020, entrepreneurs who have registered their activities for the first time have the right to reduce the tax rate to 0%.

Tax holidays require the following conditions to be met:

  1. choice of PSN or STS as a taxation system;
  2. documentary registration of the company later than the date when the law on tax holidays within the region;
  3. the type of activity must comply with the list fixed in the law adopted at the regional level.
The criteria for identifying SMEs did not change significantly in 2018. Russian legislation still allows representatives of small and medium-sized businesses to independently choose a convenient taxation system and enjoy benefits.

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1-2 chapter

Small business- a business based on the entrepreneurial activity of small firms, small enterprises that are not formally members of associations.

Small business(or small business) is a sector of the economy that includes individual entrepreneurship and small private enterprises.

To subjects small business include consumer cooperatives and commercial organizations entered in the unified state register of legal entities (with the exception of state and municipal unitary enterprises), as well as individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) holdings that meet the following conditions listed below.

Activities of subjects small business in Russia is regulated by the Federal Law 209-FZ adopted on July 24, 2007 "On the development of small and medium-sized businesses in the Russian Federation", which specifies criteria for classifying an enterprise as a small and medium-sized business:

Revenue limit

According to the Decree of the Government of the Russian Federation of July 22, 2008 N 556, from January 1, 2008 for small businesses set the limit value of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax - 400 million. rubles.

Restriction on the number of employees

Average number of employees for the previous calendar year for small enterprises should not exceed one hundred person inclusive.

Status restriction

    The share of external participation in the capital should not exceed 25%

For legal entities - 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 these legal entities does not must exceed twenty-five percent (with the exception of the assets of equity investment funds and closed-end investment funds), the participation interest owned by one or more legal entities that are not small and medium businesses, should not exceed twenty five percent(this restriction does not apply to business companies whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders (participants) of such business entities - budgetary scientific institutions or scientific institutions established by state academies of sciences or budgetary educational institutions of higher professional education or educational institutions of higher professional education established by state academies of sciences).

http://www.vdcr.ru/important/terminology/small-business.html

The concept of small business in Russia

Small business is an entrepreneurial activity performed by subjects of a market economy under certain established criteria. They may be established by law, government agencies, or other representative organizations.

The very concept of “small business”, “entrepreneurship” is a set of scientific works defines as an activity that is performed by a group of persons, or an enterprise managed by one owner. World practice shows that the main indicator, first of all, is the average number of employees employed at the enterprise for the reporting period. They are classified as small businesses, which is directly the basis of enterprises of various organizational and legal forms.

There are several criteria based on which enterprises are classified as small businesses:

    the number of employees in the enterprise;

    the size of the authorized capital;

    the amount of assets;

    the amount of profit (income, turnover).

On July 24, 2007, Federal Law No. 209-FZ on the development of small and medium-sized businesses in the Russian Federation came into force. Small business entities began to be defined as commercial enterprises, in the authorized capital of which the share of subjects of the Russian Federation, public and religious organizations, charitable and other funds should not exceed 25%. If the share belongs to one or more legal entities that were not participants in a small business, the average number of employees for the reporting period does not exceed the limit level, and should not be more than 25%.

    in the sector of the national economy (industry) - 100 people;

    in construction - 100 people;

    in the transport sector - 100 people;

    in agrarian (agricultural) economy - 60 people;

    in the scientific and technical field - 60 people;

    in wholesale trade- 50 people;

    in domestic maintenance and retail trade of the population - 30 people;

    in other industries and when performing other types of activities - 50 people.

Small business participants can be individuals who are engaged in entrepreneurial activities without forming a legal entity - individual entrepreneurs, this is stated in the Federal Law of the Russian Federation "On state support small business in the Russian Federation”.

Entrepreneurship is understood as a special type of economic activity (reasonable activity aimed at making a profit), which is based on independent initiative, responsibility and innovation in the entrepreneurial idea.

Usually, First stage a special type of economic activity is associated only with an idea (the result of mental activity), which in the future must take a material form. This is the main role of small business.

The presence of an innovative moment is one of the features of small business, business. This may be the manufacture of a new product, the formation of a new enterprise or a change in the profile of activity. Implementation latest methods organization of production, a different management system, quality, new technologies - these are very important innovative points.

This economic model creates the necessary atmosphere of competition that can create new jobs, instantly respond to any changes in market conditions, fill the niches in the consumer sector and be the main source of the formation of the middle class, and accordingly increase the social base of the ongoing reforms.

Firstly, it provides high efficiency, due to the necessary mobility, creates a deep classification and cooperation in market conditions. Secondly, he can not only fill the niches that are being formed in the consumer sector, but also quickly pay for them. Third, create an atmosphere of clear competition. Fourthly, this is the most important and most important thing, without which a market economy is basically impossible, it creates the right atmosphere and spirit of entrepreneurship.

The importance of entrepreneurship lies in the fact that while small businesses are fiercely competitive for survival in the market, they are forced to develop, improve and adapt to current market conditions all the time, because in order to survive, they need means of subsistence, and they must be better than others in order to get the maximum profit.

On the scale of Russia, the modern market structure of the economy assumes 10-12 million small business entrepreneurs, but, unfortunately, there are only 300-400 thousand. From which it can be seen that, as a special sector in a market economy, small business has not yet been fully formed, and this means that its potential is not fully used.

Classical tasks determine the role of small business, which in developed countries small business solves on its own. First of all, it is the development of a healthy competitive environment in the economy, reproducing strong incentives in motivation for a more rational use of knowledge, skills, diligence and energy of the population. And this makes it possible to more actively develop and apply the available resources, material, organizational, technological and human. Mitigation of economic fluctuations with the help of a special mechanism for balancing supply and demand. Creation of a high-quality system of organizational, industrial and personal services. To form more new jobs, the creation of an important stratum of society, such as the middle class. Introduction of new forms of organization, production financing, and marketing. Development of the innovative potential of the economy.

The prosperity of small businesses stimulates economic growth, contributes to the diversity and saturation of local markets, and also allows you to offset the costs of a market economy, such as crises, market fluctuations, and unemployment.

Small business has great opportunities to optimize the development of society and the economy as a whole. A distinctive feature of small business is the continuous desire to use resources of all kinds, the constant desire to increase their quantity and quality, to ensure the most appropriate proportions for these conditions. In practice, it looks like this: a small enterprise cannot have a surplus of raw materials, unused equipment, or extra workers. In achieving the best performance of the economy as a whole, this circumstance is one of the most important factors.

With the existing strict restrictive criteria for the ratio of enterprises to small ones, small businesses themselves are antimonopoly. In a market economy, this distinctive feature of small business, carries out its position in maintaining a competitive environment.

It makes sense to emphasize the regional focus of small business. In the region, the real basis of the market economy is the small economy. Small business brings a very important income to the local budget. Often, small businesses are very interested in intensive and fruitful cooperation with local authorities, because. the main problems in the development of small business are related to the solution of some issues of regional and local importance.

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