In 2019, Government Decree N 265 is in force on the marginal values ​​​​of income from entrepreneurial activity. It specifies income limits for small and medium-sized businesses. Previously, sales revenue was assessed to determine whether a company qualifies as such an enterprise. The broader concept of “business income” is now used.

So, in accordance with Decree of the Government of the Russian Federation of 04.04.2016 N 265, not only sales revenue is taken into account, but all income from tax accounting.

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

Key criteria for defining 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.

Small businesses are considered to be companies and entrepreneurs, regardless of the tax regime, if they meet the conditions. These can be firms and individual entrepreneurs on the simplified tax system, UTII, patent, DOS.

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. Here are the criteria in the form of a table:

The number of employees in 2019 is determined based on average headcount, 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 apply the latest 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.

But income for the past tax period is estimated according to tax returns.

Separately, it should be noted that the Federal Tax Service in a letter dated 18.08.2016 N 14-2-04 / [email protected] clarified what criteria she is guided by when entering information in the register of small and medium-sized enterprises on business companies Oh. The tax authorities indicated that the specified criteria for classifying economic entities as small and medium-sized businesses (SMEs), established by Federal Law No. 408-FZ of December 29, 2015, will be taken into account when entering into the register for the period from 2016 to 2018. Therefore, the first changes to the register related to this will only be made during 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:

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

In order to get into the register, the heads 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 website of the Federal Tax Service. In order to check if there is information about your business in the unified register of SMEs, just enter the TIN, OGRN, OGRNIP, company name or full name of IP (one thing) in the search bar.

In a voluntary-declarative manner, you can supplement information: inform about your products, concluded contracts, participation in partnership programs.

If the data on your small or medium-sized business is not in the register or it is incorrect, submit an application for verification with the correct information.

Organizations and entrepreneurs, information about which will not be in the register, are deprived of the opportunity to use the benefits provided for SMEs.

Benefits for small businesses in 2019

Small companies and individual entrepreneurs that fall under the listed criteria enjoy certain benefits in 2019.

• They may not set a limit on cash on hand (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). For the storage of cash at the cash desk over a certain amount, a fine is provided for under Art. 15.1 of the Code of Administrative Offenses. Small businesses can keep cash in cash in any amount. True, if the cash limit was previously set at the enterprise, then it must be canceled - an appropriate order should be issued. An order can be issued at any time - this type of enterprise has such a right.
• They can keep simplified accounting (clause 4, article 6 of the Federal Law N 402). For individual entrepreneurs, this benefit is not relevant, since they are already exempted from the obligation to keep records. But companies have the right to charge depreciation once a year, and not every month. Write off material production costs in full at once, and not as they are used. Each PBU lists simplified accounting methods used by beneficiaries. Micro-enterprises can even keep accounting records in a continuous way of registering business transactions.

Important! Accounting benefits do not apply to joint-stock companies and LLCs with revenues of over 800 million rubles, since these companies require an audit.

• Exempted from the annual continuous statistical observation(such observation is carried out once every five years, in between - selective).
• They have the right to apply to the regional authorities for subsidies and investments - for special regimes, the regions reduce tax rates. Also, for small businesses at the regional level, property tax benefits are provided.
• The subjects of such entrepreneurship have the pre-emptive right to purchase state and municipal real estate, which is leased from them (FZ of 06.29.2015 N 158).
• They have preferences in the public procurement system.
• Micro-enterprises have the right to completely or partially refuse to adopt local regulations, such as internal regulations, shift schedules, bonus provisions, etc. But in this case, the employer includes all the necessary conditions in labor 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, shortened inspection periods apply. Any regulatory authority may inspect a small business entity for no longer than 50 hours per year. And for microenterprises maximum term- 15 hours per year.

Over the course of 2 years (from January 1, 2016 to December 31, 2018), the "kids" were given supervision holidays. Such a benefit for small companies and individual entrepreneurs was established by Federal Law N 246-FZ of 07/13/2015. But this only applied to scheduled inspections. If a complaint is received from the consumer or government agencies have information about the violation of the law by the company, the inspectors will come with an audit.

The term 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 is 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 by the risk-based control method, and this method is used by such departments as the Federal Tax Service, the Ministry of Emergencies, 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 04.05.2011 N 99-FZ "On Licensing Certain Types of Activities").

Small businesses do not need proof of status

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 firm 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 the capital are not met for three consecutive calendar years (part 4 of article 4 of the Federal Law N 209). In the registry, as mentioned above, the first status changes will occur only in 2019. However, for new organizations and individual entrepreneurs, new criteria and procedures for registration in the register apply.

Small business deposits 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 evidenced by the Federal Law of 03.08.2018 N 322-FZ.

Small and medium-sized businesses are business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by the Federal Law of July 24, 2007. No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", to small enterprises, including micro-enterprises, and medium-sized enterprises.

The presence of the status of a small or medium-sized business allows you to use state and (or) municipal support.

Attention! Commercial organizations (except for state and municipal unitary enterprises), consumer cooperatives, individual entrepreneurs and peasant (farm) enterprises.

Criteria for inclusion in small and medium-sized businesses:

1. 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) does not exceed 25%, the share of participation of one or more legal entities that are not small and medium-sized businesses does not exceed 25%.

2. The average number of employees for the previous calendar year does not exceed the following limit values:

101-250 people for medium enterprises,

Up to 100 people for small enterprises, as part of small micro-enterprises - up to 15 people.

3. Proceeds from the sale of goods, works, services excluding VAT or the book value of assets for the previous calendar year does not exceed the following limit values:

1000 million rubles for medium enterprises,

400 million rubles for small businesses,

60 million rubles for microenterprises.

findings

1. Entrepreneurial activity may be carried out by citizens registered in accordance with the established procedure and organizations.

2. The organization may be commercial or non-commercial.

3. Non-profit organization may carry out entrepreneurial activity only to the extent that it is necessary to achieve the objectives of its main activity. commercial organization carries out business activities without restrictions.

4. Individual entrepreneurs and LLCs are full participants in civil circulation, however, each of these forms has its own characteristics.

5. There is a concept of small and medium-sized businesses. To be classified as a small and medium-sized business, an enterprise must comply with the established criteria.

Not many people know the difference between small, medium and large businesses. To understand the differences between these concepts should, especially, a novice entrepreneur. In the case of defining the idea of ​​entrepreneurship and writing a business plan, you should have ideas about the future occupation.

What it is

Small business is the most common form of entrepreneurship, which is chosen by most start-up businessmen.

Medium business̶ it is a form of entrepreneurial activity that, compared to a small business, has a more impressive annual income and more extensive and diverse resources for commercial activities.

Big business is a form of entrepreneurship that includes popular companies covering an entire country or more than 2 countries of the world, as well as having high demand at consumers.

Key Features of Entrepreneurship

Each form of commercial activity ̶ SME or big business, has its own characteristics, which distinguish them from each other.

small features

The subject of small business is not only individual entrepreneurs, but also companies average annual population whose employees is at least 50 people.

The territorial activity of these companies is small, and the list of their areas of activity may include:

• the shops;
• firms with a small production that produce small volumes of goods;
• companies with tourism activities;
• medical offices (dental, etc.);
• various training courses, etc.

For small businesses, the period for conducting inspections has been reduced and annually is no more than 50 hours.

Until December 31, 2018, these businesses are granted a two-year supervisory vacation, during which no supervision will be carried out. Sanepidemnadzor and fire inspection visits are not threatened, and the activity license will not be checked.

According to part 2 of article 10 of the Federal Law “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”, upon receipt of complaints from consumers about violations of the law, an audit will be carried out.

In 2018, entrepreneurs who:

• register for the first time;
• carry out industrial, social or scientific activities;
• provide services to the public.

Small businesses do not need proof of status. It is only necessary to adhere to the above limits (income, number of employees and share in the authorized capital). If the limits were exceeded within 1 or 2 years, then this is not a reason for losing status. In this case, it will be kept for 3 calendar years.

signs of mean

Compared to a small business, medium business includes entire networks of enterprises working for a large consumer audience. This entrepreneurial form can carry out its activities not only within the whole city, even within the region.

Compared with small businesses, where a large role is assigned to staff, on average - the quality of goods (services) is put in the foreground. Since the average enterprise is not large, it will not be difficult for it to adapt to changing market conditions.

Large or big business

Enterprises big business can spend money on advertising commercials of their products on the most popular television channels. In different cities and countries, this form of business has its own branches and representative bodies, employing hundreds of thousands of employees.

The subjects of large business are large companies that:

• engaged in the production of equipment: Apple, Bosch, Samsung, Lenovo, etc.;
• produce food products: MC.Donald, Nestle, Coca Cola, etc.;
• produce vehicles car brands: Ferrari, Bogati, Alfa Romeo, BMW, etc.

The criteria are easy. In order to be a major entrepreneur, you must meet the following:

• have at least 251 employees:
• receive income of at least 2 billion rubles;
• timely inventory and revaluation of fixed assets.

Since 2016, a unified register of SMEs has been operating, which contains enterprises that have received the status of SMEs.

These forms of entrepreneurship acquire the status of SMEs if they meet the criteria below:

• have a certain amount of income;
• have a certain number of employees;
• have a certain share of participation of other companies in the authorized capital.

According to article 4 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation", these limits do not apply:

• persons holding shares in the economic high-tech sector;
• persons participating in the Skolkovo project;
• companies that practically apply the latest technologies developed by their owners ̶ budgetary and scientific institutions;
• companies whose founders are included in the government list of persons who provide state support for innovation.

If an individual entrepreneur does not have employees, then his status is determined by the criterion of their annual income. If individual entrepreneurs and LLCs were included in the unified register of SMEs for the first time, then their status should be determined by the criterion of the number of employees.

If an enterprise receives the status of an SME, then certain benefits are provided to it, namely:

• the right to keep as much money in the cash register as you want and there will be no fine for this.
• the ability to maintain simplified accounting. This does not apply to individual entrepreneurs, since they are not required to keep records. And companies are required to charge annual depreciation, and not once a month.
• endowed with an advantage in the purchase of state and municipal real estate, etc.

List of enterprises that meet the specified criteria, annually formed by the Ministry of Industry and Trade of the Russian Federation. This list is provided to the Federal Tax Service of Russia, after which certain information is entered in the register by the tax authorities.

We bring to your attention a video that talks about why big business wins.

Main advantages

Both SMEs and large companies have their own strengths and weaknesses.

The list of advantages of small business is as follows:

• the presence of a small need for initial capital;
• relatively low costs during the implementation of entrepreneurial activities;
• availability of a quick response to changes in the market sphere;
• the presence of a relatively fast turnover of equity capital;
• the trend of growth of vacant vacancies, which has a beneficial effect on the increase in populated employment.

The main advantages of medium-sized enterprises are:

• creation of new places of employment;
• high productivity of capital investments;
• relatively high profitability;
• high competitiveness and mobility.

Big business is also endowed with positive qualities, namely:

• the ability to ensure economic stability in the country;
• ability to change external environment business;
• the ability to save on production costs;
• implementation in business modern technologies etc.

Cons and risks

In order to start building your business, an entrepreneur must familiarize himself with the main disadvantages of various enterprises. For example, small business has the following disadvantages:

• relatively high level of risk;
• dependence on big business;
• the presence of a low professional level of managers;
• difficulties in obtaining loans and subsidies.

The size of the initial capital also matters. For example, if this size is large, then the firm will be able to hold out during the crisis period.

Medium business also has certain disadvantages, namely:

• the presence of fierce competition and the threat of being taken over by large companies;
• the presence of barriers and difficulties in obtaining a license and patents;
• frequent shortage of working capital;
• difficulties in obtaining loans due to lack of confidence in banks.

Big business is also not without problems. The main disadvantages this business are the presence:

• excessive economic concentration;
• localization of economic relations;
• blocking horizontal commercial links that do not go beyond a particular company.

Differences among themselves

For a clear example of the differences between small medium and large businesses, we can cite the following table.

Basis for success

Despite the dependence on the external environment, small business can also be successful. Only the best employees in their field work here. The success of this business is determined by having a strategic plan for the development of the enterprise.

Medium business can easily adapt to changing market conditions. Success also depends on having effective management.

The main success of a large enterprise is the presence efficient business models that are built in such a way that even after 10 years they continue to work, surviving crisis situations and bringing huge income.

Regulatory regulation

Questions regarding the implementation of entrepreneurial activities by SMEs and large companies, governed by a number of laws, namely:

1. Federal Law "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control" dated December 26, 2008 No. 294-FZ.
2. Federal Law "On the development of small and medium-sized businesses in the Russian Federation" dated July 24, 2007 No. 209-FZ.

Small and medium-sized businesses - this legal status gives its owners a number of advantages in relation to other business entities. Who and on the basis of what signs refers to them, we will tell in this article.

SME criteria in 2018 - 2019 - summary table

To understand who belongs to small and medium-sized businesses (SMEs), you need to refer to Art. 4 of the law "On the development of small and medium-sized businesses in Russian Federation» dated July 24, 2007 No. 209-FZ (hereinafter - FZ No. 209). Let's present the criteria in the form of a table.

Small business entities - criteria for 2018 - 2019

Criterion			Additional criteria, features
State registration of a legal entity / individual entrepreneur	Mandatory for all subjects		Inclusion in the unified register of SMEs
Organizational and legal form	Household societies Household partnerships Household partnerships	Shareholder/Participant Ownership: RF or its constituent entities, municipalities, public, religious or charitable foundations and organizations, not more than 25% of shares/stakes; For foreign legal entities and (or) legal entities that are not SMEs, no more than 49% of shares / shares.	On the farm companies are not subject to the mandatory criteria for the mass share of participation of the Russian Federation and foreign legal entities if the company meets at least one of the following criteria: Attribution of shares issued by them to the innovative sector of the economy in the manner established by the Government of the Russian Federation; Participation in the Skolkovo project; Practical application of the results of inventions, achievements, know-how, etc., owned by budgetary / autonomous scientific or educational institutions; Being on the list of organizations supporting the development of innovations.
	Foreign legal entities
	Cooperatives (consumer, production
State size	Up to 15 people - micro-enterprise; From 15 to 100 people - small business; From 100 to 250 people - Medium business.
Annual income	Up to 120 million rubles - microenterprise; From 120 million to 800 million - small business; From 800 million to 2 billion - an average enterprise.

From 12/01/2018, the circle of SMEs has expanded (see clause 2, article 1 of the law "On amendments ..." dated 08/03/2018 No. 313-FZ) due to:

• economic partnerships, the share of the Russian Federation, its constituent entities, municipalities, public and religious organizations in the share capital of which does not exceed 25%, and the share of foreign participation and legal entities that are not SMEs is within 49%;
• foreign legal entities (excluding offshore ones) that are subject to the conditions for annual income and number of staff established for medium-sized enterprises without presenting a requirement for participants.

Who belongs to SMEs - legal signs

First of all, the legislator draws attention to the need for state registration of an enterprise and its inclusion in the Unified State Register of Legal Entities or Individual Entrepreneurs (clause 1, article 4 of the Federal Law No. 209). In addition, an SME entity must have one of the following organizational and legal forms (clause 1.1, article 4 of the Federal Law No. 209):

• economic company or partnership (from 01.12.2018 also a household partnership);
• cooperative - production or consumer;
• peasant farming;
• individual entrepreneur.

IMPORTANT! Organizations of other forms (for example, state and municipal unitary enterprises) cannot be classified as SME entities.

Additional requirements for business companies and partnerships

For business companies/partnerships, additional selection criteria have been established (Part 1, Clause 1.1, Article 4 of Federal Law No. 209). The decisive factors that allow them to be classified as SMEs will be:

• participation in the Skolkovo project;
• application of various inventions, achievements, know-how belonging to budgetary/autonomous scientific or educational institutions;
• being on the list of organizations that support the development of innovations in accordance with the law "On Science and State-Technical Policy" dated August 23, 1996 No. 127-FZ.

If we are talking about LLC, then in their authorized capital there is a share of state or municipal participation or participation of public, religious, charities or funds cannot be more than 25%, and the share of foreign participation of entities that are not SMEs - more than 49%.

AO must meet at least one of the above general requirements for business companies or two special requirements:

• assignment of shares issued by them to the innovative sector of the economy in the manner established by the Government of the Russian Federation;
• belonging to such shareholders as the Russian Federation or its subjects, municipalities, public, religious or charitable foundations and organizations, no more than 25% of the shares, and foreign persons who are not SMEs, no more than 49% of the shares.

Determination of belonging to SMEs by the criterion of the number of staff

The most important criterion for determining who is a small business is the number of staff. If the number of employees in an organization does not exceed 15 people, this allows it to be classified as a microenterprise; no more than 100 people - to small enterprises; the number of employees from 100 to 250 people - to the average (clause 2.1 of article 4 of the Federal Law No. 209).

For business entities/partnerships, the main activity of which is activity in the field of light industry, maximum number for medium-sized enterprises in the amount of 1 thousand people. The rules for the formation of a list of enterprises falling under this rule are established by Decree of the Government of the Russian Federation of November 22, 2017 No. 1412.

Which organizations are SMEs by profit criterion

The next criterion for belonging to small and medium-sized businesses is the amount of profit received by the entity in the course of its commercial activities. The criterion applies to organizations of any organizational and legal forms. Government Decree No. 265 of April 4, 2016 establishes the following differentiation:

• with an annual income of up to 120 million rubles. the enterprise belongs to micro-enterprises;
• from 120 to 800 million rubles. - to small businesses;
• from 800 million to 2 billion rubles. - to the middle.

To calculate the above value, the total income from all activities carried out by the enterprise is taken, regardless of tax regimes. The profit received by the organization for the previous calendar year is taken into account.

How to correctly define the category of business

In connection with a complex system of criteria, in practice there may be problems with determining which organizations belong to one or another category of small businesses (micro-, small or medium-sized enterprises).

In the presence of contradictions between the signs, the one that is of the greatest importance is taken into account (part 3 of article 4 of the Federal Law No. 209).

The following additional rules also apply:

1. If an individual entrepreneur does not use the labor of hired workers, then his assignment to one or another category of SMEs is carried out according to the criterion of income.
2. Individual entrepreneurs operating under the patent system, as well as enterprises of all organizational and legal forms and individual entrepreneurs established in the period from August 01 to July 31 next year, refer by default to micro-enterprises.
3. Enterprises participating in the Skolkovo project, exempted from the obligation to submit tax reports on the amount of income, belong to one or another category of SMEs according to the criterion of the number of staff.

Register of SMEs

All small and medium-sized businesses are included by the Federal Tax Service in a special register. The register is updated on August 10 of each year based on data from the USRIP, USRLE, as well as information provided by enterprises on the number of staff, income, tax regimes; information supplied by exchanges, government agencies, holders of registers of securities holders in accordance with paragraphs. 6, 6.1 Art. 4.1 of Federal Law No. 209. Newly created legal entities and registered individual entrepreneurs are included in the register no later than the 10th day of the month following the month of their state registration, as well as information about the company's data if it changes.

The register contains the following information (clause 3, article 4.1 of 209-FZ):

1. Name of organization or full name IP, address, TIN.
2. The date the information was entered into the registry.
3. Assigned category of SME entity.
4. OKVED codes.
5. Information about the licenses of the enterprise, the produced production.
6. Information about participation in procurement and concluded contracts, etc.

Information from the register is publicly available and is posted on the website of the Federal Tax Service of the Russian Federation on the 10th of every month (clause 9, article 4.1 of 209-FZ).

Benefits of SMEs

What are the advantages of business entities that meet the above criteria for SMEs and are included in the Unified Register of SMEs? They are mainly related to the financial component of their activities and consist of:

1. Providing tax incentives. First of all, we are talking about special tax regimes, such as the simplified tax system, UTII, the patent system and others, as well as tax holidays (from 2015 to 2020, an individual entrepreneur on the patent system and the simplified tax system has the right not to pay tax for two years). In addition, from 01/01/2016 to 12/31/2018, a number of SMEs were exempted from tax audits (Article 26.1 of the Law “On the Protection of Rights…” dated 12/26/2008 No. 294-FZ).
2. Financial assistance from the state in the form of targeted subsidies and support.
3. Simplified financial statements in accordance with Part 4 of Art. 6 Law "On Accounting" dated 06.12.2011 No. 402-FZ (the right of the head of the organization to independently maintain accounting, a simplified form of balance sheet and report, etc.).
4. Less strict cash discipline (see Bank of Russia Directive No. 3210-U dated March 11, 2014).
5. Rental benefits. Thus, the law "On the peculiarities of alienation ..." dated July 22, 2008 No. 159-FZ provides for a pre-emptive right to buy out state or municipal property leased by the NSR into ownership.
6. Preferences for participation in public procurement, etc.

So, in our article, we examined what criteria in 2018 - 2019 allow us to classify an organization as a small and medium-sized business and what advantages and benefits they have. The system of criteria is quite complex, and all entities corresponding to it are entered in the Unified Register of SMEs. How to become a small / medium enterprise, is described in the article

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) enterprises 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 in 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 orientation 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.