Small, medium and large businesses: what they are, definitions, differences. What are the criteria for small and medium-sized enterprises Number of medium-sized enterprises

Small businesses in Russia enjoy special benefits intended only for them. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small businesses” mean and who belongs to them in 2020?

A small business entity is a Russian commercial organization or an individual entrepreneur who aims to make a profit. Also included in this category are:

peasant (farm) farms;
production and agricultural cooperatives;
business partnerships.

Non-profit organization, as well as unitary municipal or government agency is not a small business.

Who are SMEs?

The criteria for classification as small businesses in 2020 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized enterprise (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defined by law dated July 24, 2007 N 209-FZ in Article 4. Let’s consider these criteria taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, more enterprises and individual entrepreneurs can be classified as small businesses.

The maximum allowable amount of annual revenue excluding VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
The permitted share of participation in authorized capital small enterprises and other commercial organizations that are not small and medium-sized businesses - from 25% to 49%.

But the permissible average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for small enterprises.

For individual entrepreneurs, the same criteria for dividing into business categories apply: according to annual revenue and number of employees. If an individual entrepreneur does not have employees, then his SME category is determined only by the amount of revenue. And all entrepreneurs working only for patent system taxation are classified as micro-enterprises.

The period during which a businessman continues to be considered a SME has been extended, even if he has exceeded the permissible limit on the number of employees or revenue received. Before 2016 it was two years, and now it’s three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation where the status of a small enterprise is lost due to reaching the previously existing limit of 400 million rubles, because it is lower than what is currently established? The Ministry of Economic Development believes that after the entry into force of Act No. 702 of the Government of the Russian Federation dated July 13, 2015, such an enterprise can return to the status of a small one if annual revenue does not exceed 800 million rubles.

State Register of SMEs

Since mid-2016, the Unified Register of Small and Medium Businesses has been in effect. On the portal of the Federal tax service A list has been posted that includes all small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and tax reporting.

The following mandatory information is publicly available:

name of the legal entity or full name of the individual entrepreneur;
TIN of the taxpayer and his location (residence);
the category that includes small and medium-sized businesses (micro, small or medium-sized enterprise);
information about activity codes according to OKVED;
an indication of the presence of a license if the type of activity of the businessman is licensed.

In addition, at the request of a businessman belonging to small and medium-sized businesses, it is possible to enter into the register additional information:

about manufactured products and their compliance with the criteria of innovative or high-tech;
about inclusion SME subject in partnership programs with government customers;
on the availability of contracts concluded as a participant in public procurement;
full contact information.

To transfer this data to the Unified Register, you must log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small businesses are no longer required to confirm with documents that they meet this status in order to participate in state support programs. Previously, this required providing annual accounting and tax reporting, a report on financial results, information about average number workers.

You can check information related to small and medium-sized businesses and their accuracy by making a request in the Register for information by TIN or name. If you find that there is no information about you or that it is unreliable, you must send an application to the Registry operator to verify the information.

What does the status of a small business give?

As we have already said, the state creates special preferential terms entrepreneurial activity, pursuing the following financial and social goals:

ensure exit from the shadows and self-employment of persons providing services to the population, employed small production, working as a freelancer;
create new jobs and reduce social tension in society by increasing the well-being of the population;
reduce budget expenditures on unemployment benefits, health insurance and pensions for officially unemployed persons;
develop new types of activities, especially in the field of innovative production that does not require significant costs.

The easiest way to achieve these goals is to make the state registration procedure simple and fast, reducing administrative pressure on business, and reducing the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a positive effect on the activities of start-up entrepreneurs.

The main list of preferences for small businesses looks like this:

Tax benefits. Special tax regimes (STS, UTII, Unified Agricultural Tax, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to further reduce taxes on UTII (from 15% to 7.5%) and on simplified taxation system Income (from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for several years. In addition, from 2015 to 2020, individual entrepreneurs registered for the first time after the regional law came into force have the right not to pay tax at all for two years under the PSN and simplified taxation system regimes.
Financial benefits. This is direct financial government support in the form of grants and gratuitous subsidies issued as part of a nationwide program valid until 2020. Financing can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent requests to employees. employment contracts. When participating in government procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of government and municipal institutions obliged to produce from them. When receiving loans, government guarantors for small businesses are the guarantors.

Small business is an organization that falls under the criteria defined in the law “On the development of small and medium-sized businesses in the Russian Federation.”

Criteria for classifying an organization as a small enterprise

Any organization can be classified as a small business if it meets all the criteria specified in the table:

	Criterion	Limit value
	Total share of participation in the authorized capital of an organization of the Russian Federation, constituent entities of the Russian Federation, municipalities, public, religious organizations, foundations
	Total share of participation in the authorized capital of the organization of foreign organizations
	The total share of participation in the authorized capital of the organization of other organizations that are not small and medium-sized businesses
	Average number of employees for the previous calendar year	100 people
	Revenue from the sale of goods (work, services) excluding VAT for the previous calendar year	800 million rub.

An organization will lose its status as a small business entity if the following limit value is exceeded:

criteria 1, 2 or 3 - from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities;
criterion 4 or 5 for three consecutive calendar years - after these three years, i.e. in the fourth year.

Example. Determining whether an organization meets the criteria for a small business entity

In the authorized capital of the organization during 2013 - 2016. the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign, public, religious organizations, funds and organizations that are not small businesses. The values of the remaining criteria for recognizing an organization as a small business entity were as follows.

Since the average number of employees and the organization’s revenue did not exceed the limit values for three years in a row (2013 - 2015), the organization is recognized as a small enterprise in 2016.

Benefits for small businesses

Organizations - small businesses can conduct simplified accounting and draw up a simplified financial statements, including:

Also, small businesses have the right not to set a cash balance limit. That is, they can accumulate money in their cash register as much as they want.

In addition, a moratorium on non-tax audits has been established, namely: from January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small businesses are prohibited.

Changes in current legislation

This register will contain information about all companies that meet the criteria for being considered an SMP.

The register will be maintained by the Federal Tax Service and posted on its website.

However, according to general rule, companies do not need to submit any additional information to the Federal Tax Service for this.

The register will be formed on the basis of information contained in the Unified State Register of Legal Entities, information on the average number of employees for the previous calendar year and tax reporting indicators submitted to the Federal Tax Service in accordance with the requirements of the Tax Code of the Russian Federation.

From August 1, 2016, the criteria for classifying organizations as small businesses will change, in particular:

the criterion "average number of employees" will replace the criterion " ";
Instead of the “revenue” criterion, the “income” criterion will be applied. Moreover, all income of the organization taken into account for tax purposes, including non-operating income, will be taken into account. The maximum amount of such income for small enterprises will be 800 million rubles.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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The Federal Law of 2015 and the amendments made to it established that small and medium-sized businesses are any registered in the register economical society, partnership, production or consumer cooperative, individual or private farm. In order to classify any of these types as a business entity, certain conditions must be met.

According to the Constitution

The constitutional principle underlying the economic sphere is freedom economic activity, where small and medium-sized businesses are the right of every citizen, unless this economic activity is prohibited.

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

Amount of workers

The criterion for classifying a certain enterprise as a small or medium-sized enterprise is the number of staff, both full-time and contracted. So, they treat small things commercial enterprises, in which in the authorized capital there is a share of participation of charitable or other foundations, religious and public organizations, subjects of the Russian Federation and the Russian Federation as a whole does not exceed a quarter, that is, twenty-five percent, and also in which the number of employees is precisely determined.

Thus, in transport, construction and industry, small and medium-sized businesses are the number of employees not exceeding one hundred people, in the scientific and technical field and in agriculture- no more than sixty, in wholesale trade - fifty, in retail - up to thirty people, and also in consumer services. In other industries, the number of employees should not exceed fifty people. Small and medium-sized businesses - individuals who are most often engaged entrepreneurial activity without forming a legal entity.

Taxes

If an enterprise employs less than fifteen people, many benefits apply. Small and medium-sized businesses are taxed according to a simplified system of taxation, reporting and accounting. There are no criteria for this based on the type of activity being carried out; in any case, this enterprise will be considered small.

But the amount of income greatly influences the possibility of classifying this type of business as small or medium. Classification into this type may be provided that the proceeds from work performed, sales of goods or services in the last reporting year (four quarters) did not exceed the amount of a thousand times the minimum wage.

Support

The development of small and medium-sized businesses is stimulated by various tax benefits, provision of leasing equipment, preferential lending. There are several areas of such support in the Russian Federation.

1. Infrastructure is being formed, as well as a register of small and medium-sized businesses, uniform for everyone.

2. Preferential conditions are created for the use by such entities of state material, technical, financial, information resources, technologies and scientific developments.

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

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

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

6. State and municipal support programs for entrepreneurs are developed and applied, and these programs are implemented annually using budget funds - both the local budget and the budgets of the Russian Federation and its constituent entities.

From the history

The existence of small businesses in the country began in 1988, and small state-owned enterprises, where the number of permanently employed workers did not exceed one hundred people, were also included in this category.

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

The volume of economic turnover was also taken into account, although its value never had time to establish itself. And today, the classification of enterprises into the type of business based on the number of employees has been preserved (Federal Law “On Small and Medium Enterprises”).

Law

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

The conditions were as follows: legal entities had to have a total share of participation of the Russian Federation and its constituent entities, foreign citizens and legal entities of other states, public organizations, municipalities, charitable foundations or others in the joint authorized capital or mutual fund not exceeding twenty-five percent, that is, a quarter total capital. This did not apply to the assets of investment joint-stock funds, as well as mutual closed-end investment funds. In this case, the enterprise had the right to be included in the unified register of small and medium-sized businesses.

Other conditions

There have also been changes in the number of enterprise employees. During the reporting period (calendar year), the number of employees on average should not have gone beyond the maximum values in each of the categories: for medium-sized enterprises - from one hundred to two hundred and fifty people inclusive; and for small enterprises - up to one hundred people, in microenterprises - up to fifteen people.

Based on revenue from the sale of services, works or goods, excluding value added tax, that is, the book (residual) value tangible assets and fixed assets for the same period should not exceed the limits established by the Government of the Russian Federation according to the categories. Limit values are set once every five years, taking into account data from constant monitoring of the activities of enterprises by statistics (Federal Law “On the Development of Small and Medium-Sized Enterprises”). Significant amendments and changes were made to this law in 2016 (222-FZ).

Documentation

Information about individual entrepreneurs and legal entities are entered into the Unified Register if they meet the above conditions, and are also excluded from this register if circumstances have changed during the control period and, according to the conditions, the enterprise does not correspond to this category. The following documents are needed to add or remove an enterprise from the register.

1. Information already in the Unified State Register.

2. Information presented in accordance with the legislation of the Russian Federation on taxes and fees, on the number of employees on the average list for the previous calendar year, information on income received after carrying out activities for the same period, information on the application of individual tax regimes.

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

4. Information on inclusion in the Unified Register of Small and Medium Businesses.

Deadlines

Filling out the Unified Register is carried out for the purpose of providing relevant information by suppliers to the Federal Tax Service. This information is provided within a certain period strictly before the fifth of July annually and reflects the situation for the reporting period until the first of July of the current year. These documents must be submitted to in electronic format, signed by qualified reinforced electronic signature, with the obligatory use of the website of the Federal Tax Service of the Russian Federation, officially operating on the Internet. There is a special electronic service for transmitting information by suppliers.

The whole list joint stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by exchanges if the shares are traded on the market valuable papers, and also if they relate to shares of the innovative high-tech sector of the economy.

Support programs

Since 2005, the Ministry of Economic Development of the Russian Federation has been implementing a special program to provide subsidies for the provision of state support medium and small businesses in the regions. Finance comes from the federal budget. In 2014, a corresponding decree of the Russian government was adopted regarding this program, and orders of the Ministry of Economic Development of the Russian Federation are issued annually in this regard. Farms are also covered by this program.

Further, in the regions, the received targeted funds are distributed through a competition for the implementation of those activities that are provided for by regional programs. The condition is that the regions must additionally finance these projects. This approach attracts financial resources and stimulates a more active policy to support the activities of small and medium-sized entrepreneurs.

Participation

Absolutely all regions of the country participate in this program. All possible measures are provided to support the development of small and medium-sized businesses. This especially applies to budding businessmen and youth entrepreneurship.

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

Small and medium-sized businesses (SMEs) are a social, legal and economic category that includes companies and individual entrepreneurs with a small number of employees and profits. Entrepreneurship of this type reacts flexibly to changes in market conditions, but requires additional support for development

Small business is a type of entrepreneurship that is characterized by a small number of employees (up to 100 people), average revenue (up to 800 million rubles per year), an emphasis on equity. This is not only an economic, but also a socio-political category, whose representatives are characterized by a special worldview.

Businessmen of this type quickly adapt to new changes and are highly adaptable to any working conditions. SMEs often open up those facets of the market that look too risky and dangerous. Import Chinese goods, long-term nail coatings, making sushi - all this was first mastered by small companies, and only then large businesses tried to take over.

There are over 6 million small businesses in the United States, each generating revenues of up to $10 million annually. These organizations employ approximately a third of the total working population with permanent or temporary work. It is from here that the notorious “middle class” is formed, which forms the backbone of the country’s economic well-being

Russian Federation: legislative support for small businesses

In our country, Federal Law No. 209 of July 24, 2007 “On the development of small and medium-sized ...” is in force, which defines the basic principles for classifying a company into this category. There are requirements for organizational form, average number of employees and revenue (maximum). Marginal Revenue, which an organization can receive, is subject to revision by the Government of the Russian Federation; the current Resolution is valid from August 1, 2016. Information about all individual entrepreneurs and organizations belonging to this category is collected in a special Register.

Main features of a small business

In the above Federal law lists the various requirements by which a particular enterprise falls into the desired category. Legal entities cannot have a common share of participation of constituent entities of the Russian Federation, foreign companies, religious charities, public associations over 25%. In addition, the company cannot be owned by other companies that are not SMEs in an amount exceeding 49%.

In the first half of 2016, about 218,500 small enterprises were created in Russia, while 242,200 companies left the market. Just a year ago, the trend was different: instead of one organization that left the market, two new companies appeared. The largest number is in the Central Federal District - 1,636,987. The record holder for the number of SMEs is Moscow: 451,979 micro-organizations, 170,000 entrepreneurs: comparable to the population of a small European country.

Who is the driver of small business in Russia?

Approximately every 10 able-bodied people in the Russian Federation work for themselves. Moreover, the vast majority of self-employed people (about 70%) are not registered as individual entrepreneurs and operate illegally. The reluctance to formalize the status is associated with bureaucracy, high contributions to the Pension Fund and uncertainty about one’s own future. Another factor is that people simply do not see where their money is going, which causes legal nihilism.

Small and micro businesses are based on the following areas:

Construction, repair and finishing (at least 20%);
Programming, computer repair and related industries (about 11%);
Interior design (10%);
Hairdressing and beauty services at home (6%);
Tutoring (5%).

Small business in Russia - powerless and illegal?

In the Russian Federation, approximately a third of the population are citizens who are of working age, are not registered as unemployed, but are not employed at any enterprises. Approximately half of these people do odd jobs; people have been employed in organizations for years, but receive “salaries in an envelope.” This is more typical for the province, where there are no other conditions for employment and employment.

However, another 8-9 million are representatives of small “gray” businesses who work either in splendid isolation or in small teams. Let's compare this with the number of legal individual entrepreneurs - 3.7 million people - and we get real figure shadow market. After all, all the money that the self-employed earn is in the economy, but for objective reasons cannot be invested in banks, equipment and the further development of their own business.

Problems of small business in Russia

Difficult access to support, subsidies, loans, new technologies;
Administrative measures from outside government agencies(high fines for violations of the law);
Difficult competition with large organizations in certain areas (trade, production, transport);
Incorrect tax policy, leading to the extraction of too many resources from the new enterprise.

Differences between small and medium businesses

MB - mainly self-employment or seasonal recruitment of workers to perform unskilled tasks: harvesting, transportation, packaging. The company or individual entrepreneur is localized in one locality and collects a small profit. Medium business- this is a mandatory attraction of more personnel (both qualified and unskilled workers), investments, and active investment in the development of the enterprise.

Summary

So, small business is a pioneer in those areas in which the state and large companies difficult and risky to invest. People come up with original models, and although many entrepreneurs “burn out,” some businessmen make money start-up capital for further growth.

Real help The state should be to create conditions under which it will be easier for the self-employed to legalize themselves than to work “in the gray way.” In other words, people just need to be left alone for a while and wait to see what happens.

The main indicator that allows an enterprise to be recognized as small is the number of employees for a specific period of time. Criteria such as the size of his assets, size authorized capital and annual turnover.

In Russia, a small enterprise is a commercial organization in the authorized capital of which the share of participation of constituent entities of the Russian Federation, charitable and other foundations, as well as religious and public organizations is not higher than 25 percent. In addition, a share that belongs to several legal entities or one legal entity person, should also not be more than 25 percent.

The number of employees for a certain period should not exceed the standard established in a particular area. If it is construction, industry or transport, the number of employees of a small enterprise cannot exceed 100 people. If this wholesale- no more than 50 people, if consumer services or retail trade - no more than 30 people, if any other activity - no more than 50 people.

Medium enterprises

The definitions of medium and small businesses around the world are quite similar. What generalizes them is economic entities that do not exceed a specific indicator in terms of the number of employees, the amount of gross assets and turnover. Medium-sized enterprises are also entitled to simplified reporting. In order to understand the scope of the number of employees - after all, this criterion is most often the main one - it is worth considering several examples.

If we take a consulting or research agency, it can be classified as a medium-sized enterprise when the number of its employees ranges from 15 to 50. If we talk about a travel company, then it can be classified as a medium-sized enterprise when the number of its employees ranges from 25 to 50. 75. A medium-sized print media will be an editorial office with the number of employees not exceeding 100. Just as with small enterprises, medium-sized enterprises are considered in terms of turnover and the market share they occupy.

Large enterprises

A large enterprise is one that produces a significant share of the total commodity volume of any industry. It is also characterized by the number of people employed, the size of assets and sales volume. To classify an enterprise as a large business, it is necessary to take into account territorial, industry and state specifics. For example, for the field of mechanical engineering, the main factors are the volume of output, the number of workers and the cost of fixed assets. If we take the agro-industrial complex, we can only focus on the number of livestock or the area of land.