Small Business Tax Credits. Benefits for aspiring entrepreneurs. Registration of preferential terms

Roman Terekhin, Partner of the "Business Fairway" company, Moscow

• How much does a company have to earn per year to become a small business?
• What benefits are provided for small businesses this year
• Are your company threatened by various kinds of checks in 2016?

Let's take a closer look at which small business benefits received by entrepreneurs in 2015.

Which companies are now considered small

In June - July 2015, amendments were adopted that changed the criteria for classifying companies as small businesses. Now more companies can take advantage of the benefits.

1. Sales proceeds. The new revenue limit for small businesses is RUB 800 million. per year without VAT (previously RUB 400 million), for micro-enterprises - RUB 120 million. (previously 60 million rubles). These changes entered into force on July 25, 2015 (Decree of the Government of the Russian Federation of July 13, 2015 No. 702).

2. Average number of employees. There are no changes here yet. The headcount should still not exceed 100 for a small company and 15 for a micro-business.

3. The share of other commercial firms in the authorized capital of a small enterprise. Previously, the limit was 25%, now the share of participation has almost doubled - 49%. This change was introduced by Federal Law No. 156-FZ of June 29, 2015 (entered into force on June 30).

4. The period during which the company is considered small. Even if a firm has exceeded the headcount or revenue limit, it is still considered small for a certain period of time. Previously, this period was two years, now it is three (amended by Federal Law No. 156-FZ). That is, if your organization exceeded the limit in 2014, then it will lose the status of a small enterprise only on January 1, 2017.

Small Business Benefits

1. There is no cash limit at the checkout. Small firms have the right to keep in the cash desk any amount (clause 2 of the Directive of the Bank of Russia from). To take advantage of the exemption, the director must issue a waiver order. Please note that if it now turns out that your company falls under the small criteria, then the order to waive the limit should be dated June 30, 2015. Another nuance concerns cash transactions: firms on vmenenka (and this, as a rule, a small business) may not issue cashier's checks and do not apply CCP. It is enough to write a sales receipt or a receipt to your customers.

2. Keeping records in a simplified form. Small business, that is, it is enough to submit to the IFTS only the balance sheet and the statement of financial results (clause 6, clause 6.1). At the same time, many questions arose as to what a simplified accounting is. The Ministry of Finance gave detailed explanations (information dated 03.06.2015 No. PZ-3/2015).

So, a small company has the right to use the cash method, that is, to reflect income and expenses not at the time of shipment of goods, but at the time of receipt or expenditure. In addition, it can charge administrative expenses to the cost price. Please note that if your business is now a small business, then it is better to switch to simplified accounting from 2016, for this you need to make changes to the accounting policy. Instruct the chief accountant to carefully study the explanations of the Ministry of Finance in order to take advantage of all the privileges.

3. Reduction of paperwork. Enterprises with no more than 30 transactions per month can simplify the accounting of data from primary documents. In particular, they have the right to keep a single book of facts. economic activity(you can develop its shape yourself). If the company has more than 30 transactions, then it can simplify the forms of registers themselves and reduce their number.

4. Simplification of the design labor relations... Small firms have the right to enter into fixed-term employment contracts for a period of up to five years with any employee. But two conditions must be met. The number of company personnel should not exceed 35 people (in the retail and consumer services - no more than 20). In addition, the employee himself must agree to such an employment relationship ().

5. Preferential rent. Small companies can enter into concessional leases for buildings or premises with local or regional authorities, which are valid for five years. In addition, small businesses have preemptive right redemption of such property before July 1, 2018 (Federal Law of June 29, 2015 No. 158-FZ).

6. Subsidies from the authorities. Forms of support for small businesses are listed in the decree of the Government of the Russian Federation dated April 15, 2014 No. 316. For example, small companies are entitled to receive subsidies from the regional budget in the following cases:

• for partial payment of educational services;
• to repay part of the costs associated with the payment of interest on leasing agreements, as well as loans for the purchase of equipment;
• to pay the first installment under equipment leasing agreements, etc.

Instruct financiers to explore what benefits small businesses in your area are entitled to and how to take advantage of those benefits.

Two advantages during inspections

1. Shortened terms of inspections. Any controlling organization has the right to inspect a small business no more than 50 hours per year (Article 13 Federal law dated 26.12.2008 No. 294-FZ). In this case, the hours are summed up regardless of how many departments have studied the activities of the company. If small firm during the year I checked, say, the labor inspectorate and the inspection period exceeded 50 hours, more scheduled inspections will not be. But for unscheduled inspections other terms - 20 working days for each (part 1 of article 13 of Federal Law No. 294-FZ). I will add that labor inspectors have received the right to extend the period of their inspection for another 50 hours. At the same time, the privilege limiting the number of inspections will not be so relevant from 2016, since supervisory holidays are introduced for small businesses.

2. Supervision holidays. These holidays will be valid from January 1, 2016 to December 31, 2018. During this period, almost all scheduled non-tax inspections of small businesses are prohibited. For example, those carried out by firefighters, sanitary and epidemiological supervision. Stop checking for a license. They will suspend inspections in the field of education, construction, retail alcohol. The favorable amendment applies to both existing and newly created firms. But it is worth noting that the holidays do not apply to tax audits, as well as audits by the Pension Fund and the FSS (Federal Law No. 246-FZ dated July 13, 2015).

Small Business Tax Credits

1. Special tax regimes... We are talking about three modes: UTII (imputation), STS (simplified tax) and ESNH (single agricultural tax). Companies that have switched to special regimes are generally exempted from all other taxes. True, in order to take advantage of the benefits, you must comply additional restrictions stipulated by the Tax Code of the Russian Federation.

2. Unified tax on imputed income. To work in this mode, the share of participation of other companies in the authorized capital of the company must not exceed 25% (while for small businesses this rate was increased to 49%). In addition, imputation can only be used by those enterprises that are engaged in certain types of activities (): retail trade, public catering, household services, repair services, maintenance and car wash, etc. To switch to UTII, it is enough to submit an application to the Federal Tax Service at the beginning of the year. A similar procedure applies to the removal of a company from this mode ().

3. Simplified taxation system. You can switch to a simplified system if the company earns no more than 68.82 million rubles. in year. Exceeding the established limits means an automatic transition to a general taxation regime with the additional payment of some taxes. To switch to a simplified system from 2016, you must submit an application no later than December 31, 2015 ().

• The right to simplified taxation: 3 ways to retain the ability to apply the simplified tax system

4. Unified agricultural tax. This special mode is intended for agricultural producers. To use it, the share of proceeds from the sale of agricultural products in the total income from sales must be at least 70%.

5. Trade fee. In a number of Russian regions there is trade fee... For example, in Moscow they are obliged to pay it. trading firms starting July 1, 2015. However, for entrepreneurs applying patent system taxation, as well as for agricultural producers who switched to the USNKh, a privilege is provided - they do not pay the trade tax. This was recently confirmed by the Ministry of Finance in its

6. Property tax. Benefits for this tax are provided by regional authorities. For example, in Moscow, small firms can reduce the property tax base by 300 sq. m (). Similar rules apply in other regions as well. So, in Bashkortostan manufacturing enterprises may not pay tax from average annual cost equipment. Instruct your chief accountant to study regional legislation for the provision of tax incentives for small businesses.

Roman Terekhin has a higher legal education, a lawyer. She is engaged in support of investigations of criminal cases on economic crimes. Specializes in defense in the investigation of crimes against state power... Member of the Expert Council under the Government of the Russian Federation, the State Duma Committee on Economic Policy, Innovative Development and Entrepreneurship, as well as under the State Duma Committee on Security and Anti-Corruption.

LLC "Business fairway"
Field of activity: legal protection enterprises during inspections by tax authorities and the Ministry of Internal Affairs; optimization of taxes
Number of staff: 70
Major clients: Avangard, Atlas, Naiad, Pribor, Industrial Automation, StroyOblGaz, etc.
Ranking position: in the top 30 law firms Russia in terms of revenue (rating of the Pravo.Ru portal for 2013)

The transition to calculations on the cadastre hit hard on the capital's business. For many players, the size of property tax and rental payments has grown tenfold in just a couple of years. To sweeten the pill, the authorities introduced concessions for individual owners. Among the "lucky ones" are educational, medical and scientific organizations, as well as legal entities providing social services. Thanks to special benefits, such companies can save hundreds of thousands of rubles on real estate maintenance. What preferences are we talking about, and how to use them correctly, in an expert article by lawyer Oleg Sukhov ( Legal Center lawyer Oleg Sukhov).

1. Tax reduction by 4-10 times for "socially significant" business

It should be admitted: in their attempts to fill the treasury, the capital's officials do not forget about the support of the industries important for the city. So, organizations that work in education, medicine and science, but at the same time are located in shopping and business centers taxed at cadastral value, can count on a 4-fold reduction in the fiscal burden (according to clause 2 of article 4.1 of the Law No. Moscow dated 05.11.2003 No. 64 "On the tax on property of organizations"). Let me explain with an example. Medical clinic owns a room with an area of ​​400 sq. m in one of the office buildings of Maryina Roshcha. The cadastral value of the object is 54.4 million rubles. On the general conditions property tax payment at the current rate of 1.4% would amount to 761.6 thousand rubles per year for the company. However, taking into account the benefits, the medical center will have to pay only 25% of the initial amount to the budget - 190.4 thousand rubles.

It is quite easy to get a "discount" from the authorities: it is enough for a company to have a license for an educational or medical activity and use the property for this very purpose. For scientists, the main condition will be the implementation of R&D at the expense of the budget and special funds - subsidies should be at least 30% of all legal entity's income for the year.

By the way, private clinics that pay property tax in the old fashioned way, that is, with the book value of the property, also received special privileges last year, ”attorney Oleg Sukhov draws attention. Now if the building of the center has medical purpose and put into operation after January 1, 2013, the owner will be reduced the rate 10 times - from 2.2% to 0.22%.

2. Reducing the tax by 4 times if the office area is less than 20%

Since this year, Moscow has expanded the list of commercial real estate, payments for which are linked to the inventory. The list includes all buildings located on plots with a commercial and office type of permitted use, regardless of the footage. Previously, for such objects, a threshold of 3000 sq. meters. In practice, this means that if the land under a non-state kindergarten was originally intended for the construction of a business center, the owner will be transferred to new system tax assessment without regard to the nature of the company's activities. However, social business and left a loophole here. The owners of premises where in reality less than 20% of the area is allocated for offices, trade, consumer services and catering, are entitled to pay only a quarter of the assessed tax. To apply for a benefit in 2017, an organization must contact the State Inspectorate for Real Estate, undergo an inspection and receive an act on the actual use of the building by June 30.

3. Tax deduction for "kids"

Companies that are not just socially engaged important areas, but also belong to small business, there is additional advantage- tax deduction of 300 "squares" for one of the properties of your choice. The privilege is provided to all small enterprises in Moscow, which have been registered with the Federal Tax Service for more than three years and are actually working: the number of employees for the previous year must be at least 10 people, the revenue for each - from 2 million rubles. Thus, if from 10 to 100 people work in a private research center, lyceum or clinic, and the turnover is from 20 to 800 million rubles, the base for the property tax of organizations for such a company can be reduced by the cadastral value of 300 sq. meters. Believe me, this is a lot, - says lawyer Oleg Sukhov. For example, for a room with an area of ​​450 sq. m. and the price of 72 million rubles. the deduction will be 48 million (72,000,000 / 450 x 300). The owner will have to pay only for 150 sq. m or for 24 million rubles according to the inventory. At the same time, nothing will prevent him from additionally applying the benefit specified in paragraph # 1.

To confirm the right to deduct, you will need a minimum of securities: constituent documents, accounting, as well as information on the number of employees.

4. Rent of land is 30-150 times cheaper

The base rental rate for land in Moscow has not changed for the sixth year and is 1.5% of the cadastral value. It is it that is applied to areas under commercial and office buildings, restaurants and beauty salons. But for those who rents an allotment for the construction of health care, education and social security facilities, there is special rate- 0.05%. Companies engaged in research and experimental development can even get a site for a symbolic 0.01%. In a word, renting the same allotment, estimated at 400 million rubles, when placing an office on it, will cost the owner 6 million, in the case of the construction of a medical clinic - 200 thousand, during the construction of a scientific center - 40 thousand rubles.

To maintain the preferential rate, the property owner must use the plot strictly for its intended purpose, always pay the bill on time, comply with environmental legislation and not sublet the land without permission.

5. Rent of premises is 3 times cheaper

Another help for metropolitan business social orientation - preferential rent of premises near the city. For several years now, educational and medical organizations that have the status of small businesses (SMEs) have been renting municipal real estate at a special rate. From January 1, 2017, it is 4500 rubles per 1 sq. meter per year at normal prices of 12-15 thousand. True, newcomers will not be able to get into the program right now: they had to submit an application to the City Property Department before the end of last year. Those wishing to take advantage of the privilege in 2018, it is better not to delay and contact the officials next fall, - recommends lawyer Oleg Sukhov.

6. Rent for 1 ruble

For entrepreneurs working in the social sphere, back in 2012, the authorities developed the program “Ruble for square meter". In short: the company rents a dilapidated premises from the city through an auction, rebuilds at its own expense and opens a private school in it, Kindergarten or a clinic. As soon as the institution starts working, the investor switches to a preferential rate of 1 ruble per 1 sq. m per year. WITH medical organizations the contract is concluded for 20 years, with educational - for 49. In both cases, they impose mandatory conditions. So, in the medical center it is necessary to equip an office free help, in kindergarten 80% of pupils must be registered in Moscow.

On the basis of clause 1 of 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" (hereinafter - Law No. 209-FZ), until December 31, 2015, small businesses were:

consumer cooperatives;

peasant (farming) households.

From 01/01/2016 (on the basis of the Federal Law of December 29, 2015 No. 408-FZ), small and medium-sized businesses include:

business partnerships;

production cooperatives;

agricultural consumer cooperatives;

peasant (farming) households;

These entities must meet all the criteria specified in clause 1.1 of Art. 4 of Law No. 209-FZ. There are three criteria that are involved:

the composition of the founders (owners, participants) and their share in the authorized capital (subparagraph 1 of paragraph 1.1 of article 4);

the average number of employees (subparagraphs 2 of paragraph 1.1 of article 4);

income (proceeds) from the sale of goods (work, services) or the book value of assets (clause 3, clause 1.1, article 4).

Thus, from 01.01.2016 under small business in accordance with clause 1 of article 4 of Law No. 209-FZ (as amended by Federal Law No. 408-FZ of December 29, 2015), organizations and individual entrepreneurs are considered that simultaneously meet the following conditions:

A business company or economic partnership (production cooperatives, agricultural consumer cooperatives, peasant (farm) farms are now exempt from compliance with this criterion), the share of the state, a fund (except for joint stock or closed mutual investment) in the authorized capital of which, a foreigner, a foreign company, or a legal entity that is not a subject of small and medium-sized businesses should not exceed 25% of the total amount of the authorized capital. The restriction does not apply to enterprises that introduce innovations, the exclusive rights to which belong to the owners of such enterprises - budgetary scientific institutes, centers, bureaus, etc., budgetary universities, institutions of the Academy of Sciences of the Russian Federation.

Federal Law of June 29, 2015 No. 156-FZ "On Amendments to Certain Legislative Acts Russian Federation on the development of small and medium-sized businesses in the Russian Federation "amended certain legislative acts concerning the development of small and medium-sized businesses (SMEs). According to the amendments:

the threshold for participation of foreign legal entities in the authorized (pooled) capital of SMEs has been increased from 25% to 49%. The same applies to the participation of Russian legal entities that are not SMEs;

organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with the Skolkovo Law are endowed with the status of an SME subject, regardless of the share of participation in their authorized (pooled) capital of other legal entities (both foreign and Russian);

it was decided to create a Corporation SME development... Its tasks are to support SMEs and companies that form the infrastructure for supporting such entities, organize information, marketing, financial and legal support investment projects implemented by SMEs, organization of events aimed at increasing the share of purchases of goods, works, services by individual customers, determined by the Government of the Russian Federation, from SMEs, etc.

The average number of employees of the enterprise for the previous calendar year does not exceed 100 people.

The proceeds from the sale of goods (works, services) for the previous calendar year (excluding VAT) or the book value of assets (the residual value of movable and immovable property with an initial value of over 10 thousand rubles and intangible assets) does not exceed 400 million rubles.

Decree of the Government of the Russian Federation of July 13, 2015 No. 702 "On the limit values ​​of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses" doubled the limit values ​​of revenue for referring to small and medium-sized businesses.

From 01.08.2016, compliance with the limit values ​​of income for attribution to small and medium-sized businesses will be determined not by the amount of revenue, but based on income from implementation entrepreneurial activity for the previous calendar year (Clause 3 of Part 1.1 of Article 4 of the Federal Law "On the Development of Small and Medium-Sized Businesses in the Russian Federation" as amended by Federal Law of December 29, 2015 N 408-FZ; Resolution of the Government of the Russian Federation of 04.04.2016 No. 265).

Since 25.07.2015 (since 01.08.2016 their size has not changed) these indicators are:

for micro-enterprises - 120 million rubles;

for small businesses - 800 million rubles;

for medium-sized companies - 2 billion rubles.

First criterion applies only to organizations. In their authorized (pooled) capital (mutual fund), 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 should not exceed 25% (except for the assets of joint-stock investment funds and closed-end mutual investment funds).

If the members of the company include one or more legal entities that are not small and medium-sized businesses, then their share of participation should not exceed 25%. This limitation does not apply to business companies whose activities are practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies integrated circuits, production secrets (know-how)). This rule applies provided that the exclusive rights to the specified results of intellectual activity belong to the following founders (participants) of such business entities:

budgetary scientific institutions;

scientific institutions created by state academies of sciences;

budgetary educational institutions higher vocational education;

educational institutions of higher professional education, created by the state academies of sciences.

Important: in relation to members of the company - individuals or legal entities that are small or medium-sized businesses, there are no restrictions on their share in the authorized (share) capital (unit fund) of the organization by Law No. 209-FZ.

Second criterion... The average number of employees in an organization is determined for the previous calendar year. In a small business organization, this value should not exceed 100 people inclusive. This indicator is determined taking into account all employees of a small enterprise, including those who work under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions (clause 6 of article 4). The procedure for calculating the average number of employees of a small enterprise is set out in the Order of the Federal State Statistics Service of December 31, 2009 No. 335.

Third criterion... According to paragraphs. 3 p. 1 and p. 7 of Art. 4 of Law N 209-FZ, the indicator of proceeds from the sale of goods (works, services) is formed excluding VAT. Revenue is determined for the previous calendar year according to tax accounting data. For small businesses, the limit value of this indicator is 400 million rubles. This limitation is established by the Decree of the Government of the Russian Federation of July 22, 2008 N 556.

The indicator of the book value of assets includes the residual value of fixed assets and intangible assets. The specified information is determined according to the accounting data for the previous calendar year (subparagraphs 3 of paragraph 1 and paragraph 8 of article 4 of Law N 209-FZ). The limit values ​​of this indicator have not been established by the Government of the Russian Federation. Therefore, this criterion is not applied when determining the status of a small business.

A small business entity loses its status only if it has exceeded the limit values ​​for the second and (or) third criteria within two calendar years following one after the other. The basis is clause 4 of Art. 4 of Law N 209-FZ.

Important:

Small business entity status:

can be purchased if these conditions are met within 2 calendar years following one after the other;

• Small business benefits

  By order of the Ministry of Finance of Russia dated November 8, 2010 No. 144n, amendments were made to the accounting legislation. All innovations relate to small businesses and greatly simplify accounting, namely:

  Simplified maintenance accounting... Some Accounting Regulations (PBU), such as PBU 8/01, 18/02 and others (see below), are not applied.

  The number of submitted accounting reports has been reduced. tax authorities... They only have:

  • Balance sheet - Form No. 1 (quarterly);

    Profit and Loss Statement - Form No. 2 (quarterly);

    Average headcount (annually).

  At the same time, all tax reporting remains in full.

  By order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, simplified forms of the balance sheet and income statement for small businesses were introduced.

  Enterprises with a small income are additionally provided with a privilege under article 145 of the Tax Code of the Russian Federation, if the revenue excluding VAT for the previous 3 calendar months does not exceed 2 million rubles, and not to be a VAT payer, but at the same time the enterprise is deprived of the right to issue invoices with VAT ... This is done on the basis of an application for a benefit under Article 145 of the Tax Code of the Russian Federation.

  Income and expense on a cash basis

  Order of the Ministry of Finance of Russia dated 08.11.2010 No. 144n made changes to clause 12 of PBU 9/99 "Income of the organization". Small businesses have the right to recognize revenue as it is received. Money from buyers.

  Organizations can use the cash basis if several conditions are met:

  the organization has the right to receive this proceeds arising from a specific contract or otherwise confirmed in an appropriate way;

  the amount of revenue can be determined;

  the costs that are or will be incurred in connection with this operation can be determined.

  These innovations give the right, but do not oblige the company to determine revenue as funds are received and write off the costs of their payment. You can start applying the innovation from next year by setting the chosen method of recognizing revenue and expenses in the accounting policy. But it should be remembered: if a company uses the accrual method in tax accounting, differences in accounting will inevitably arise according to PBU 18/02.

  Non-application of PBU 16/02 and 2/2008

  By general rule all commercial organizations(except for credit) must apply PBU 16/02 "Information on discontinued operations".

  Order of the Ministry of Finance of Russia dated November 8, 2010 No. 144n allows small businesses not to apply PBU 16/02 and 2/2008, which greatly simplifies the work of small business accountants.

  Simplified procedure for assessing financial investments

  As a general rule, the initial cost of financial investments for which they are accepted for accounting may change in cases established by legislation or PBU 19/02 (clause 18). At the same time, for the purposes of subsequent assessment, financial investments are divided into two groups. The first is financial investments, which can be used to determine the current market price. The second is financial investments for which the current market value is not determined.

  The innovations allow small businesses to carry out the subsequent assessment of financial investments in the manner prescribed for the second group. Then financial investments are reflected in accounting and reporting as of the reporting date at their original cost (clause 21 PBU 19/02).

  Accounting policy

  Clause 15.1. PBU 1/2008, will allow small businesses to reflect in the financial statements the consequences of changes in accounting policies prospectively, that is, from the beginning of making adjustments.

  This procedure is provided for changes that have had or are likely to have a significant impact on financial position companies, financial results of its activities and (or) cash flows. This rule does not apply to cases when the legislation of the Russian Federation and (or) regulatory legal acts a different procedure has been established for accounting.

  Error correction

  PBU 22/2010 "Correction of errors in accounting" allows small businesses to correct significant errors of the previous reporting year without retrospective recalculation. This innovation will significantly simplify reporting.

  For small businesses, clause 9 of PBU 22/2010 has a rule that regulates the procedure for correcting significant errors of the past year, identified after the approval of the financial statements for this year. A small business has the right to correct such errors in the same order that is spelled out in clause 14 of PBU 22/2010 for minor errors.

  This means that a small business entity, having discovered a significant error for the past year, after the approval of the corresponding annual financial statements, may reflect the amount of the adjustment not on account 84 "Retained earnings (uncovered loss)", like other organizations, but on account 91 "Other income and costs". As a result of such accounting entries for small businesses, the amounts of corrections made in past years will affect financial results the current reporting period.

  Fines for small and medium-sized businesses replaced with warnings

  Federal Law No. 316-FZ of 03.07.2016 amended the Code of Administrative Offenses (Article 4.1 was amended and Article 4.1.1 was introduced), according to which, from 03.07.2016, the fine will be replaced with a warning, provided that the following conditions are met:

  An individual entrepreneur or organization committed a violation for the first time;

  no property damage, harm to life and health of people, harm environment, objects of cultural heritage, state security;

  there was no threat of emergency.

  For some violations, it is not possible to replace a fine with a warning. They will be fined for abuse of a dominant position on commodity market, attempts to restrict competition, disobedience to the lawful order of employees of regulatory authorities, failure to comply with an order to eliminate violations, forgery of documents, stamps or seals.

  This became possible due to the fact that:

  Features of labor regulation in microenterprises

  Federal Law of July 3, 2016 No. 348-FZ "On Amendments to Labor Code Of the Russian Federation in terms of the specifics of labor regulation of persons working for employers - small businesses that are classified as microenterprises "from 01.01.2017, Chapter 48 1 was introduced into the Labor Code of the Russian Federation:

  Chapter 48 1. Features of labor regulation of persons working for employers - small businesses that are classified as microenterprises

  Article 309 1. General Provisions

  For employers - (including employers - individual entrepreneurs) who, in accordance with federal law, are classified as (hereinafter referred to as employers - small businesses that are classified as micro-enterprises), labor relations and other directly related relations are regulated taking into account the specifics established this chapter.

  If the employer has ceased to be a small business entity that is classified as a micro-enterprise, and the relevant changes have been made to the information about it in the unified register of small and medium-sized businesses, no later than four months from the date of making the corresponding changes to the unified register of small and medium-sized businesses regulation of labor relations and other directly related relations with this employer must be carried out in accordance with labor legislation and other regulatory legal acts containing norms labor law, without taking into account the features established by this chapter.

  Article 309 2. Regulation of labor relations and other relations directly related to them with an employer - a small business entity, which is classified as a micro-enterprise, by local regulations containing labor law norms, and labor contracts

  An employer, a small business entity that is classified as a micro-enterprise, has the right to refuse, in whole or in part, the adoption of local regulations containing labor law norms (internal labor regulations, regulations on remuneration, regulations on bonuses, shift schedule, and others). At the same time, in order to regulate labor relations and other relations directly related to them, an employer - a small business entity that is classified as a micro-enterprise should include in labor contracts with employees conditions that regulate issues that, in accordance with labor legislation, should be regulated by local regulations... These employment contracts are concluded on the basis of a standard form of an employment contract approved by the Government of the Russian Federation, taking into account the opinion of the Russian Trilateral Commission for the Regulation of Social and Labor Relations.

Organizations and individual entrepreneurs related to micro-enterprises and small organizations are eligible for a number of benefits. But in order to acquire such a status, a company must meet certain criteria.

Which companies are small businesses

A small business entity can be recognized:

• commercial organization;
• farms;
• consumer cooperative.

To obtain the status of a micro-enterprise by a company, the following conditions must be met:

• revenue should not exceed 120 million rubles. in year;
• the number of personnel should not exceed 15 people.

For a company to obtain the status of a small organization, the following conditions must be met:

• revenue should not exceed 800 million rubles. in year;
• the number of personnel should not exceed 100 people;
• the share of third-party organizations in the authorized capital of the company does not exceed 49% (the limit is valid from 30.06.2015).

Part 4 of Art. 4 of Law No. 209-FZ established that from 30.06.2015. organizations can exceed the established limits on revenue and the number of personnel, while not losing the status of a micro-enterprise or small organization, but not more than for three consecutive years. Previously, the excess was allowed only for the next two years.

Benefits provided to small businesses

In order to apply the benefits of small businesses, the organization does not have to be in the regional or local register of small businesses. Inclusion in this register it is only necessary to receive subsidies from the state for business development.

Organizations and individual entrepreneurs related to small businesses are entitled to the following benefits:

1. Opportunity not to comply with the limit of the cash register

This benefit gives the organization the right to keep an arbitrary amount of money in its cashier for any time.

Refusal to comply with the limit of the cash balance must be formalized by an appropriate order. It must be indicated in it from what date the cash limit ceases to be observed (not earlier than 06/30/2015), in order to avoid disagreements with tax office... For the termination of compliance with the cash limit, which is not properly executed, a fine of up to 50 thousand rubles may follow.

1. Property tax incentives

In accordance with the Tax Code of the Russian Federation, the authorities of the region have the right to establish these benefits. Often they relate specifically to small businesses.

An example is the Law of the City of Moscow dated November 5, 2003 No. 64, in accordance with Art. 4.1. which, small organizations and micro-enterprises, when calculating property tax for one object, have the right to reduce the tax base by the cadastral value of 300 sq. m. of real estate.

Organizations can take advantage of this benefit from 1.07.2015, subject to the following criteria:

• registered no later than 2011;
• the average number of employees in 2014 must be at least 10 people;
• sales proceeds received in 2014 must be at least 2 million rubles. for each employee.

In each individual region, local authorities may establish various property tax benefits, which organizations have the right to apply from the date when they began to belong to small businesses.

1. The right to reduce accounting.

Small businesses have the right to keep accounting records in an abbreviated form, providing accounting statements in the IFTS only partially.

1. Time limits for non-tax audits

First of all, it should be noted that in the period from 01.01.2016 to 31.12.2018 supervisory holidays are in effect for small businesses. This means that there will be no scheduled non-tax audits of micro and small enterprises during this time. This restriction applies to sanitary, fire and labor scheduled inspections.

In general, in accordance with Art. 13 of the Federal Law of December 26, 2008 No. 294-FZ, the audit data in total cannot be more than:

• 15 hours per year - for micro-enterprises;
• 50 hours a year - for small organizations.

At the same time, these restrictions apply regardless of the direction of the scheduled inspections. For example, if the fire inspection took 50 hours to inspect a small business, then you should not wait any longer for planned non-tax audits in the current calendar year.

However, the described limitation does not apply to unscheduled onsite non-tax audits. According to the general restriction prescribed in Part 1 of Art. 13 of Law No. 294-FZ, one inspection can last up to 20 working days.

1. The right to conclude fixed-term employment contracts with employees in the absence of a special basis

Small businesses have the right to conclude urgent employment contracts for a period of up to five years, even if there is no proper reason for this (temporary work, replacement of the main employee).

In this case, 2 conditions must be observed:

• The number of employees is no more than 35 (in the field of retail trade and services - 20) people;
• The employee agrees to conclude a fixed-term employment contract.

1. Possibility to rent buildings and premises on favorable terms

Small businesses have the right to conclude a lease agreement with local or regional authorities for premises located in municipal property... For this you need to prepare official letter authorities, which will set out a proposal for cooperation.

The term of the concluded lease must be at least five years, during which the rent will gradually increase. A small company or authorities have the right to revise the terms on which the contract is concluded.

Russian legislation a number of benefits are provided for enterprises and merchants related to small businesses

Owning his own small business, any businessman will say that the most painful topic is the lack of funds, which does not allow to develop activities in full force and forces all the time to save on something. Russian legislation provides for a number of benefits for enterprises and merchants related to small businesses, which will help "get on their feet" right at the time of starting a business and at first. We will devote our next two articles to these benefits.

Small Business Definition 2017

Government Decree No. 265 dated 04.04.2016 approved income limits for SMEs (small and medium-sized enterprises) in the country. According to current regulations, in order to qualify for eligibility for a small business, you must consider not only the profit from sales, but also all taxable income received.

In 2017, small companies can be called those that:

• observed the income limit of 800 million rubles;
• have no more than 100 employees;
• meet the requirements for the share of participation of third-party organizations in the authorized capital. Namely: for state, public and religious institutions, as well as foundations - no more than 25%; for other legal entities, including foreign ones - up to 49% inclusive; for companies that are themselves SMEs - no restrictions.

Buchsoft offers to use a convenient and functional program for the accounting of an entrepreneur, which will allow you to competently systematize the accounting of commercial activities.

Please note that from August 1 of last year, it began to fill up and function Single register SMEs. Information for him is taken from the reports submitted by businessmen. The register can be accessed on the official website of the tax authorities. The register provides an opportunity to track the availability and correctness of the entered information about a particular SME entity.

What does this information give? Everything is simple, their availability and correctness allow small merchants to take advantage of a number of benefits established by the legislation of the country and individual regions. Therefore, if there is no data at all about your activity in the register, or they are entered incorrectly, you need to send an application indicating the correct information.

Let's move on to an analysis of the specific benefits that are due to small businesses in 2017.

Providing tax holidays

Individual entrepreneurs registering for the first time can immediately count on providing them with tax holidays. The exemption is valid from January 1, 2015.

Federal Law No. 477-FZ of December 29, 2014 defines the terms within which individuals who are registered with the Federal Tax Service as individual entrepreneurs for the first time, is entitled to apply tax rates of 0%. This benefit will be valid in the country until December 31, 2020. Individual entrepreneurs can use state support:

• using a simplified taxation system or patent taxation system;
• leading the main commercial activities related to production, social or scientific field;
• having proceeds from goods (works, services) to which a tax rate of 0% is applied, not less than 70% of all income.

It is important to note that tax holidays can be applied for two years (tax periods), starting from the period in which the individual entrepreneur was registered.

In addition, in the constituent entities of the Russian Federation, regional authorities have the right to establish themselves those types of activities that fall under the tax holidays. They have the right to determine the validity period of this privilege: somewhere merchants receive two full tax periods (two calendar years), in other regions - only one year. Officials at the regional level may also impose some additional restrictions to receive tax break benefits, for example, caps on the average number of employees or a cap on income. In any case, it is necessary to clarify the issue of the application of tax holidays directly with the state authorities of the region where the activity is carried out.

Supervision Holidays Eligibility

There is another vacation introduced legislative acts for the period from January 1, 2016 to December 31, 2018 for small businesses. During the above-mentioned period, merchants were exempted from various scheduled inspections of state bodies.

Supervision vacations are available for both newly created companies, and for the first time registered individual entrepreneurs, and already operating small business organizations.

It should be noted that supervisory vacations are available only to those merchants who have not committed significant violations over the past three years. In addition, businessmen whose activities are related to educational and social sphere as well as healthcare.

It is important to immediately make a reservation that there is a list of types state control, determined by part 6 of article 26.1 of the Federal Law of December 26, 2008 No. 294-FZ, which prevails over the right of supervisory vacations. Checks in accordance with these types of state control are carried out regardless of whether the entrepreneur is exempted from supervision or not.

Also, inspections of tax authorities and audits of the Pension Fund and Social Insurance are not subject to supervisory holidays (Federal Law No. 246-FZ of 13.07.2015).

By the way, for small businesses, the timing of any government inspections is significantly limited. According to the provisions of Article 13 of the Federal Law of December 26, 2008 No. 294-FZ, inspections of state bodies in aggregate should not exceed 50 hours per year. In aggregate, it means that these 50 hours are summed up and distributed among all departments. When carrying out unscheduled inspections, there is also a time limit - no more than 20 working days for each inspection.