The main forms of state support for small businesses. Forms of state support for small business in Russia. New forms of state support for small business

is a set of measures aimed at establishing, developing and stabilizing the small business segment. Unfortunately, not all novice businessmen know what kind of help they can count on, because many do not apply for it at all. We will talk about what types exist and how to get them in this article.

Small Business Support Program

Governmental support small business is not only selection Money for certain purposes, but also related types of assistance that are no less in demand (and in some situations even more) than finance.

Every subject Russian Federation within the framework of the program state support for small business have the right to organize and conduct their own events to assist entrepreneurs.

What does government support for small businesses mean?

In the very general view There are several areas of activity:

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• subsidizing,
• education,
• organization of exhibition and fair activities,
• free consultations of highly specialized specialists,
• lease of land plots or premises for small businesses.

Now let's look at each of the options provided state support for small business separately.

1. Education
   In each subject of the Federation, various trainings, seminars, conferences are organized, lectures are given on topics that are relevant for beginners in the field of business and those who have decided to expand it, but do not know where to start. Moreover, in such classes you can get answers to questions that often arise when implementing a business idea in practice. An important aspect It is also the fact that such training courses are held completely free of charge. They address issues of business planning, the possibility of reducing the cost of marketing activities, proper management personnel office work, taxes and taxation, pension and insurance contributions, labor protection of employees and so on.
2. Organization of exhibitions and fairs
   This type state support for small business allows novice businessmen to reduce the cost of demonstrating their goods or advertising the services provided (works performed), to exchange experience with other business entities engaged in similar activities or related to it. In addition, exhibitions and fairs are free trading platforms, which allow you to sell part of the presented product in a few days, find business partners and conclude contracts.
3. Consulting
   On the basis of employment services, funds to support small and medium-sized businesses, and other non-profit structures, help points are organized on various specific issues that beginner entrepreneurs face. Here you can be assisted by professional accountants, lawyers, economists, specialists in the field of labor and employment. Such consultations, as well as the above measures state support for small business are provided free of charge.
4. Subsidizing (the most demanded type of assistance from the state)
   Subsidizing is carried out in different directions and for different purposes. One side, state support for small business in the form of subsidies is aimed at those who are just planning to open their own business (subsidies for starting a business), on the other hand, at those who plan to develop further or modernize production.

   In the first case, money is allocated to citizens with promising projects who are looking for funds to start their own business. Here it is very important to prove that your business is needed by the region in which you plan to operate, and that you have calculated the risks and you are sure that your business idea will pay off (See below). Small business subsidies: how to get small business subsidies).

   In the second case, the state is ready to help already established businessmen who plan to expand, purchase new equipment, and open a new direction. At the same time, the funds are intended to compensate for part of the costs allocated for these purposes, including the payment of loans, the payment of lease payments, the conduct of communications, the opening of new structural divisions with the creation of additional jobs, etc. It is important to note that when deciding on a subsidy, the commission takes into account not only the prospects of your business, but also its priority for the region. In most cases, priority areas of activity include: innovative, educational, medical, agricultural, cultural, etc.

5. Provision of premises and land plots
   Of course, no one will give you free use of land or premises, but it will be much more profitable for young entrepreneurs to rent them from the state than from private individuals. Earth and square meters provided on preferential terms, which allows you to save a very significant amount.

Support for young entrepreneurs, how to get help

About species state support for small business we talked, now is the time to consider how to get help to open or develop a business for young entrepreneurs. You can count on it only if the start-up businessmen have declared their existence to the state.

The first thing to do for this is to register your enterprise in the state register and submit the relevant documents to the regional fund for supporting small and medium-sized businesses. In the fund you can get detailed information about what events are currently being held and planned in the near future. In addition, you will be told what documents and where to submit in order to participate in these events.

It should be said that all types of material support are carried out through competitions and in order for the money to be provided to you, this competition must be won. Often, a fairly large set of documents is required, the main of which is a business plan - it is on this basis that a decision will be made to a greater extent on whether you should allocate money for opening / developing a business or not. Thus, the preparation of a business plan should be approached with great responsibility. You can do the planning yourself, or you can involve specialists for this. Do not use dubious data in drawing up your plan and do not exaggerate your capabilities - you will be evaluated by professionals who perfectly understand what can be expected from the project, and what is nothing more than a pipe fantasy.

When submitting an application, it should be remembered that all funds allocated as part of state support for young entrepreneurs are earmarked, so you must know exactly where you will spend the funds, if any.

It should also be noted that state support is provided only on the condition that the entrepreneur accounts for every ruble spent by him, and if the allocated funds are spent for other purposes, they will have to be returned to the state.

Priority activities for young entrepreneurs

We have already mentioned in passing that preference in issuing subsidies is given to entrepreneurs who plan to open or develop their business in one of the priority areas for the region. A list of such areas is developed in each subject of the Federation separately, but for the most part this list is very similar. If you have not yet decided what to do, then try to consider one of the following activities, as this may increase your chances of receiving a subsidy.

1. Agricultural activities, as well as activities for the processing of agricultural products. This group also includes activities for the collection and processing of wild plants.
2. Conducting any type of entrepreneurial activity in remote areas, regions, villages, villages. Due to the low level of infrastructure development in remote areas, any activity there is welcomed and encouraged by the state, including through subsidies. The roadside business (for example, various hotels and cafes on intercity routes) can be attributed to the same item.
3. Organization industrial production, as well as the development of innovative entrepreneurship and entrepreneurship among young people. It should be noted that, despite the fact that the activities indicated in this paragraph are already priority areas in themselves, it is possible to increase the chances of success by producing export-oriented products. Manufacture of any goods that in the future may be the subject of international trade, is another priority activities. So if you are planning to produce something, then think about whether the result of your work may be of interest to foreign partners.
4. An important area for the state is housing, communal and consumer services for the population. The state is also ready to invest in such a business, but only on the condition that you offer a quality product or a unique solution.
5. Transport business and tourism. Speaking of transport business, should be understood and public transport, and transporting between settlements(both passengers and cargo). Tourism is a little more difficult. If everyone is already accustomed to tours abroad and this is a more or less mastered business niche, then with tourism within the country everything is much worse. Thus, the organization of domestic tourism is a priority.
6. Socially significant areas of activity. This should include medicine, education, sports, catering, communications, and more.
7. Employment of people with disabilities, as well as the creation of inventory and equipment for the improvement of playgrounds.
8. Construction and implementation of exhibition and fair activities.

Small business in terms of the human potential accumulated to it, in terms of an inexhaustible supply of ideas, in terms of the scale of the market that it has to master, is designed to become the most important factor acceleration market transformation and ensuring decent living conditions for millions of citizens. This sector creates most of the national products, which are the "nutrient medium" for the average and big business. Therefore, at present, a state strategy for the development and support of small and medium-sized businesses is needed.

In Russia there are various organizational forms state support and protection of the interests of enterprises in this area. Direct and indirect methods of supporting small businesses will be considered in more detail.

State financial and credit support for small businesses refers to direct methods and is implemented in two main areas.

The first of them is related to the provision of direct financial assistance to small businesses in the form of subsidies, subsidies, loans, including preferential and unsecured ones; guarantees on loans from commercial banks; full or partial compensation financial institutions lost profits when lending to small businesses at a reduced rate, as well as co-financing from the budget and financial institutions.

Direct support for small businesses includes budget subsidies to small businesses in priority areas and organizations serving them.

In 2007, a single improved law on the regulation of small and medium-sized businesses was adopted, including subsidies to small businesses as a separate item. The "Subsidies for the Development of Small Business" program is designed to clearly organize the system of small business, establish vigilant control over it and provide each entrepreneur who has declared himself a wide road on the way to entrepreneurial activity.

The state provides financial support in the form of subsidies to small businesses, property, consulting nature and the assumption of obligations on the retraining of employees of small enterprises.

Financial support It turns out at the expense of a specially allocated target amount of money in the budget for sponsoring small businesses. Budget investments in this program have a positive impact on the entire financial turnover of funds. An example of financial support is the allocation of 58,000 rubles to start their own business, to persons registered with the employment service.

Credit support is very well developed, which is a good alternative to the provided subsidies for small businesses, since the amount of the budget allocated for this purpose is limited.

Lending to small businesses is of great interest to banks due to the high profitability of operations and short terms of loan capital turnover.

And although many of the largest Russian companies prefer to take business loans from foreign lenders (because they offer them more favorable lending programs with low interest rates), cooperation with small businesses remains a priority for Russian banks.

The larger the loan, the lower the interest rate. The main loan term for small businesses is up to 5 years, you can get a loan for a longer period only by individual agreement with a positive credit history.

Estimates will be the amount that the borrower can expect, interest rates and loan terms. There are a large number of loan products for small businesses, but in general they can be divided into the most common types:

business express

a loan to support small businesses (business growth);

business development loan working capital);

an investment loan project finance);

partnership loan preferential terms lending).

Now each bank is introducing small business lending into its programs, realizing that otherwise it is simply impossible to withstand competition from a constantly increasing number of banks.

Currently, in many regions, programs are being developed at the local level, the purpose of which is to support small businesses, including by compensating banks for part of the costs of lending.

The regional emphasis in supporting small businesses is not at all accidental. The fact is that this allows local assessment of the basic needs of small businesses and to concentrate efforts on solving specific problems. However, of course, there are federal programs to support small and medium-sized businesses. At the same time, one of the tasks can be called financial support for this sector, which is carried out state corporation Development Bank and foreign economic activity. The peculiarity of this program lies in the fact that lending to enterprises in the sector under consideration is not carried out directly. Russian bank development (RosBR), and through regional banks.

The latter, at the same time, work exclusively with those loan products offered by the RDB. In the Republic of Mordovia, these areas include: FIM Program; infrastructure organizations; Product "Refinancing"; Product 2008.

A significant role in the development of Russian small business since 2003 began to play tax incentives.

The following tax incentives for small businesses are currently in effect:

Small businesses that carry out certain types of activities have benefits for the payment of income tax.

So, in the first two years of operation, small enterprises engaged in the production and processing of agricultural products do not pay income tax; production food products, consumer goods, building materials, medical equipment, medicines and products medical purpose; construction of housing, industrial, social and environmental facilities (including repair - construction works) - provided that the proceeds from these types of activities exceed 70% of the total proceeds from the sale of products (works, services).

In the third and fourth years of operation, these small enterprises pay income tax in the amount of 25% and 50%, respectively, of the established income tax rate, if the proceeds from these types of activities are more than 90% of the total proceeds from the sale of products (works, services);

Organizations whose sales revenues for the previous four quarters did not exceed an average of 10 million rubles for each quarter pay only quarterly advance payments based on the results of the reporting period.

Simplification of accounting and taxation consists in the transition to special tax regimes, for example, to a simplified system of accounting, reporting and taxation, or to a system for paying a single tax on imputed income.

For legal entities simplified system of accounting, reporting and taxation (STS) includes: replacement of most taxes single tax for income, simplification accounting and reporting, reducing the number of accounting forms and tax calculations. The simplified system involves the payment of a single tax on performance instead of a large number of federal, state and local taxes.

For individual entrepreneurs a simplified system means replacing the payment of personal income tax with the purchase of a patent, keeping a book of income and expenses.

The single tax on imputed income (UTII) is applied to certain types activities: retail, household services, Catering and etc..

With the introduction of the single tax, taxpayers transferred to its payment cease to pay most federal, regional and local taxes. The single tax rate is set at 15% of the value of imputed income, calculated according to the base yield per unit of the conditional indicator and the number of such units ( trading area, the number of equipped jobs, the number of employees, etc.). A certificate for the payment of a single tax is issued for each specific type of activity separately.

So, domestic tax legislation provides for a sufficient number of benefits for small businesses. The main thing is to be able to use them competently, without violating the law and constantly monitoring changes in the Tax Code.

Close attention from the highest officials of power and state support for small businesses are due to the fact that small businesses are the basis for economic development. This is a source of jobs that contributes to the development of a certain region and the growth of competition in the market. But such an enterprise needs help to stay afloat until the first profits are made.

Loans are not provided to the following organizations:

• insurance companies, investment and non-state pension funds, pawnshops, stock brokers;
• gambling business representatives;
• enterprises engaged in the sale or production of excisable goods specified in Article 181 of the Tax Code of the Russian Federation;
• enterprises extracting minerals;
• non-residents of the Russian Federation.

Rental of premises and land

The state allows a novice businessman to take land or offices for temporary use at preferential prices. It is easier and cheaper than buying premises from private individuals.

In addition, there are business incubators. These are independent structures or part of technical parks or centers at universities. Business incubators provide an opportunity for the owner to place an office on the territory entrusted to them.

Subsidies

This one is in demand among entrepreneurs more than others.

Subsidy- gratuitous financial assistance provided to the company to expand production, purchase new equipment, compensate for lost profits. More often, subsidies are received to open a new promising business.

Provided on a competitive basis. Preference is given to those entrepreneurs whose business is a priority for the development of the region. These are agricultural activities, the opening of production in villages and small towns, innovative technologies, housing and communal services, domestic tourism and others.

Who provides subsidies?

The following organizations provide financial assistance:

1. Employment Center (CZN). The amount of the subsidy is up to 10,200 rubles. Subsidies are provided to cover the cost of registering an enterprise. The amount of financial assistance depends on the region of the Russian Federation.
2. Local self-government bodies. Size - 300 thousand rubles. The amount depends on the region.

What documents are needed to receive subsidies?

• the passport;
• individual taxpayer number (TIN) - provided by the Federal Tax Service at the place of residence;
• certificate of pension insurance, namely its insurance number (SNILS);
• a document confirming the availability of education;
• size statement wages for the last 3 months;
• application of the established form;
• business plan.

The most important in the package of documents is– a description of the costs of establishing the enterprise and its expected income. It proves the expediency of creating a new enterprise, its prospects for this region of the country. The plan must be as honest as possible., as it will be checked by a commission of professionals. The Commission decides on the need to provide subsidies for the development of small businesses.

After receiving the money, you must submit a monthly report on the funds spent. The money must be spent within a year, otherwise the balance will have to be returned..

More information about state programs in a particular subject of the Russian Federation can be found on the websites of your region.

1. The main principles of support for small and medium-sized businesses are:

1) declarative procedure for applying for small and medium-sized businesses for support;

2) availability of the infrastructure to support small and medium-sized businesses for all small and medium-sized businesses;

3) equal access to small and medium-sized businesses that meet the conditions established by regulatory legal acts of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation, municipal legal acts adopted for the purpose of implementing government programs(subprograms) of the Russian Federation, state programs (subprograms) of constituent entities of the Russian Federation, municipal programs (subprograms), to participate in these programs (subprograms);

(see text in previous edition)

4) provision of support in compliance with the requirements established by Federal Law No. 135-FZ of July 26, 2006 "On Protection of Competition";

5) openness of support procedures.

2. When small and medium-sized businesses apply for support, small and medium-sized businesses must submit documents confirming their compliance with the conditions provided for by the regulatory legal acts of the Russian Federation, the regulatory legal acts of the constituent entities of the Russian Federation, municipal legal acts adopted in order to implement state programs (subprograms) of the Russian Federation, state programs (subprograms) of constituent entities of the Russian Federation, municipal programs (subprograms). It is not allowed to require small and medium-sized businesses to submit documents that are at the disposal of state bodies, local governments or subordinate government bodies or local self-government bodies of organizations, except in cases where such documents are included in a certain Federal law dated July 27, 2010 N 210-FZ "On the organization of the provision of state and municipal services" list of documents.

(see text in previous edition)

3. Support cannot be provided in relation to small and medium-sized businesses:

1) being credit organizations, insurance organizations (except for consumer cooperatives), investment funds, non-state pension funds, professional participants in the securities market, pawnshops;

2) being parties to production sharing agreements;

3) carrying out entrepreneurial activity in the field of gambling business;

4) appearing in the manner prescribed legislation Russian Federation on currency regulation and currency control, non-residents of the Russian Federation, with the exception of cases provided for international treaties Russian Federation.

4. Financial support for small and medium-sized businesses provided for article 17 present federal law, cannot be provided to small and medium-sized businesses engaged in the production and (or) sale excisable goods, as well as the extraction and (or) sale of minerals, with the exception of widespread mineral.

(see text in previous edition)

5. Support must be denied if:

1) documents specified by the regulatory legal acts of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation, municipal legal acts adopted for the purpose of implementing state programs (subprograms) of the Russian Federation, state programs (subprograms) of the constituent entities of the Russian Federation, municipal programs (subprograms) are not submitted or provided false information and documents;

(see text in previous edition)

2) the conditions for providing support are not met;