Main characteristics of small business. Small, medium and large business: concepts and main features. Small business in Russia is powerless and illegal
There are many different forms of business in the market. Some of them are large in volume, others serve a small number of customers. And most importantly, some types of commerce in themselves involve the development to a certain size. Small, medium and big business- what is it, what are the features and differences of each of them will be described here.
Definition of concepts
Entrepreneurship is any independent systematic commercial activity. This means that it is initially aimed at making a profit for the sale of its goods, services, the provision of property for use, and so on. Regardless of how the work is carried out, it must be registered in the manner prescribed by law.
The size of the enterprise determines many unique criteria for its work. The state traditionally supports small firms by reducing taxes and other obligatory payments, but it imposes many requirements on large ones, since they bring huge income. Naturally, it is important for young entrepreneurs to understand the difference between all forms in order to properly conduct their activities.
Small business is by far the most common. It is easier to organize it, even with little or no work experience. Gradually, the size can increase to medium, by increasing the annual turnover and attracting more resources.
Only a company that covers several regions of the country or has entered the international level can be called a large enterprise. It always has a large number of end users, which means that demand exceeds supply.
Key Features of Entrepreneurship
Each of the above forms has its own unique features and characteristics. But some of them combine commerce in general:
Small territory. We are talking here not only about the area occupied by the office of the company, but also the area of customer service.
Limited list of activities. Shops can work on this principle, travel agencies, small productions, dental or other small clinics, private educational establishments specializing in courses.
The minimum set of checks. Regulatory authorities provide small companies with supervisory holidays, and when they end, the period for conducting inspection activities does not exceed 50 hours a year.
The status does not need to be confirmed by special means. It is determined by the annual turnover, a certain number of employees and the share ratio to the authorized capital.
Medium business: definition and features
Such firms differ in coverage area. Usually they include a whole network that is able to serve a large client audience. Strictly speaking, they do not even have to conduct their work in the territory of one city. Networkers can affect the whole region, but at the same time not enter the market of the neighboring region. Distinctive features can also be called:
Slow adaptation to changing market conditions.
Orientation to improve the quality of goods or customer service.
The staff is from 101 to 250 people who simultaneously serve the enterprise.
The annual turnover is not less than 801 million rubles and not more than 2 billion.
As for the areas of activity, this form of entrepreneurship is characteristic of network trading companies, construction companies, large medical centers. In the global economy, it is medium-sized organizations that play the largest role, bringing the state about a third of all income. At the same time, no tax breaks or other supporting measures are being taken in relation to them.
Big business
Large companies are enterprises that produce a significant proportion of all goods or services in their industry. Their volumes are noticeable in everything: the number of employees, the number of sales, the annual turnover. But most importantly, they do not work within the framework of one specific territorial market, but in several regions of the country or at the international level. Signs of such enterprises can be considered:
Large staff of employees (at least 251 people).
Annual income from 2 billion rubles.
Strict adherence to inventory control procedures.
Large shopping areas.
The most popular representatives of a large entity can be considered such venerable giants as Apple, Bosch, Samsung, Coca Cola, BMW. Since they have to work in many countries at once, they must adhere to global legislation and take into account the norms of each specific market. In addition, among the shareholders of the company can be not only merchants, but also the state. This gives some indulgence in the work, but at the same time imposes additional obligations.
Main advantages
Each of the presented forms of entrepreneurship has its advantages and disadvantages. Let's take a look at them one by one to get the full picture. Small Business Excellence:
Small initial capital. To open a company, it is enough to find financial resources and then gradually increase cash injections.
Small expenses for maintenance and payment of mandatory payments, including wages and tax deductions.
The ability to quickly respond to changes in the country's economy and adapt to them without loss.
Quick reimbursement of spent funds and profit. Depending on the field of activity of the company, this period can be from six months to one and a half years.
Small business in the future is able to become medium and large, and therefore ensure the availability of new jobs. At the same time, a smooth entry into the markets allows young merchants to feel comfortable.
As for the average institution, its advantages can be considered:
Creating a large number of vacancies.
High productivity of work and investments.
Good profitability.
Stability in competition.
At the same time, at this stage, entrepreneurs face a large number of difficulties, but we will talk about them a little later.
As for the advantages of large firms, they are fundamentally different. To begin with, it is these organizations that ensure the economic stability of their industry and the country as a whole. Also, they can constantly contribute to the business and change the overall picture of commerce.
Cons and risks
As mentioned earlier, any form of entrepreneurship has its drawbacks. It is almost impossible to avoid them, so the only thing left for businessmen is to accept them and build their work in such a way as not to feel the negative aspects. Small organizations are characterized by the following imperfections:
High risk of failure, especially if the owner of the firm has no commercial experience.
Short professional level both employees and managers, because of which the organization cannot reach the proper level of development.
Difficulties in the need to conclude a loan agreement.
To sum up the main result, the main disadvantage is inexperience and lack of useful links at the leader. Having at least one thing, he can build successful business without much difficulty.
The disadvantages of medium-sized companies include the highest level of competition and the need for complex organizational work. Receipt permits, attracting serious Money- all this can be avoided by small firms, but not starting their active growth.
Cons of big commerce can be called:
Excessive concentration on the economies of the countries in which business is conducted.
Narrow localization of economic relations.
Inability to go beyond a certain company.
If we compare all forms of entrepreneurship in terms of advantages and disadvantages, then the latter will still be in a more advantageous position, since its negative aspects are more than covered by huge incomes.
How to determine the difference between small business and medium and large
Difference Between All Types of Lead entrepreneurial activity lies in the details. It is best to present them in a table.
Distinctive features
Small
Average
Large
Coverage
One enterprise
A network of firms in a city or region.
Network in different regions of the country or international.
Difficulties in getting a loan
Any amount
big finance
Missing
Adaptability
It is difficult and slow to adapt.
Often he himself becomes the initiator of making changes.
Amount of workers
No more than 100 people.
From 100 to 250 employees.
Over 251 people.
Annual income
Up to 2 million rubles.
Up to 800 million rubles.
Up to 2 billion rubles.
In addition to this, one more difference can be added between small, medium and large businesses. The state in every possible way supports small firms and huge companies, of which it is a shareholder. At the same time, medium-sized businesses literally have to face fierce competition. Coming to this level of development, you need to be prepared for such difficulties.
Basis for success
The well-being of each company depends on many factors, but if we talk about the size of the enterprise, then there is some base that should be followed in order to achieve maximum results with a minimum waste of resources.
For a small organization, employees are extremely important, including those occupying leadership positions and a well-defined development plan. If you follow him and watch effective work each employee, you can achieve very important victories and accomplishments.
Medium businesses need to learn how to quickly respond to changing conditions. Thus, you can get rid of one of the main drawbacks. Less success can be achieved with effective management. It is the management team that can facilitate rapid adaptation.
For a long-term operation, a large business needs a clear strategy that can function normally in a year, five or even ten years, that is, you should always think about the future. This will allow us to survive in the most difficult economic crisis, getting out of it without big losses.
Regulatory regulation
In our country, any entrepreneurial activity is regulated by dozens of legislative and regulatory acts. The most important among them are:
Civil Code, since we are talking about civil law relations.
The Law on the Protection of the Rights of Legal Entities and Entrepreneurs, which guides the supervisory authorities.
Tax Code as one of the key documents.
Entrepreneurship Development Law.
In addition to them, you must follow the local regulations operating in the area where the business is conducted. This means that large firms often have to look back at international laws and regulations. To comply with all the nuances, you should enter in staffing lawyer's position. Small firms are enough, while medium and large companies need a permanent contract.
Efficiency mark
The main indicators by which the success of the functioning of an enterprise is traditionally assessed are profitability and profitability. But there are other important aspects on which the final result depends. They can be divided into 3 key groups:
A coefficient that characterizes how well the costs of production and investment investments pay off.
A parameter that expresses the overall profitability from sales.
Indicators that determine the return on capital.
It is not so difficult to correlate all the coefficients in one scheme and calculate the real profit, but the process requires painstaking work. If profitability is below the level that the company hoped for, some changes should be made to the work.
You need to calculate the budget in this way several times a year: in each quarter, and then in the final report. Large and medium-sized enterprises, in addition, must keep separate records for each of their offices in order to see real changes and weaknesses.
Conclusion
Large, small and medium-sized businesses have differences and are very significant. But at the same time, almost every entrepreneurial activity starts from scratch. Therefore, young businessmen have to go through all 3 forms of entrepreneurship. Naturally, on their way, they are guaranteed to encounter the shortcomings of each of the systems. At the same time, the main task will be to increase dignity in order to level the negative sides.
The main thing in the work is not to forget to adhere to the established rules and norms, otherwise it will not be possible to enter new markets and reach a large audience. You shouldn't even think that big business is a guarantee of success and longevity. Even the strongest companies sometimes face such economic conditions, which cannot be survived, while small firms simply adapt to new conditions and continue to increase their assets.
Any enterprise becomes a participant in market relations.
Companies in their work always face two main aspects: economic and legal. It is prohibited to conduct activities without taking into account organizational and legal norms.
The main function of any firm is to participate in the economy of the country in which it is located, and to introduce the required innovations in order to constantly develop it. We are talking here about the use, the search for alternative sources of energy, raw materials and other things.
Organizations are always dependent on changes in the market for their services and sales, they must adapt to them so that the work cycle does not stop.
All this is important for the company, regardless of its size, number of customers, annual turnover.
What is a small business: definition and features
Contrary to popular belief, small businesses include not only individual entrepreneurs, but also small companies with about 50 employees. The main features of this form are:
As a result of mastering this chapter, the student should:
know
- small business criteria in Russian Federation;
- small business functions;
- advantages and disadvantages of small businesses;
- directions state support small and medium business;
- legislative framework regulating small and medium business;
be able to
- organize a small business in any field of activity;
- use the opportunities provided by the state to support small businesses;
own
Methods of analysis and evaluation of information reflecting the state and development trends of small business in Russia.
Small business and its role in the development of the economy
The role of small business in the Russian economy is multifaceted. Small enterprises are guided by the satisfaction of consumer demand; they ensure the demonopolization of the economy; compared to monopoly producers, they have flexibility; contribute to the development of competition in the sphere of production, ensuring the improvement of the quality of products; more efficient use of technology and material resources, etc.
Small business entrepreneurial activity carried out by certain subjects of the market economy according to the criteria (indicators) established by law is recognized.
Small business characterized by a small number of employees and production volumes, a significant part of risky (production, trade, scientific, etc.) activities, the owner of which is fully responsible for the results of management, independently takes management decisions for profit.
Enterprises that carry out several types of activities are classified as small but the type of activity whose products occupy the largest share in the scope of implementation.
Regulates the development of small business Federal Law of June 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", which entered into force on January 1, 2008 (as amended on 03.07.2016 No. 265-FZ) , which defines the concepts of small and medium-sized businesses, support infrastructure, its types and forms. So, small and medium-sized businesses include business companies registered in accordance with the legislation of the Russian Federation, economic partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs. This Law determines the number of employees for each category of small and medium-sized businesses:
- from 101 to 250 people inclusive for medium enterprises;
- up to 100 people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to 15 people.
It is impossible to define a small enterprise only by the number, it is necessary to take this indicator into account in combination with other indicators, for example, the size authorized capital, the value of assets, the volume of the enterprise's turnover (profit, income, etc.), as a rule, per year.
In the European Union, a small business is characterized by two indicators: the number of employees and annual turnover, while in Russia, in addition to the number of employees employed at the enterprise, proceeds from the sale of goods (works, services) are taken into account, excluding value added tax or the book value of assets.
According to the Decree of the Government of the Russian Federation of April 4, 2016 No. 265 “On the marginal values of income received from entrepreneurial activities for each category of small and medium-sized businesses”, the following general criteria have been adopted (Table 4.1).
Table 4.1
General criteria for small and medium-sized businesses 1
|
Indicators |
The legislative framework |
|
|
Limit value of the average number of employees for the previous calendar year |
|
|
|
Income for the year but the rules of tax accounting will not exceed |
|
1 Source: URL: https://vvww.assessor.ru/forum/index.php?t=1380
|
Indicators |
Criteria for all business entities |
The legislative framework |
|
Additional criteria for LLC |
||
|
Total share of participation in the authorized (share) capital (share fund) of the organization |
Not more than 25% belongs to: the state, subjects of the Russian Federation; municipalities; public and religious organizations (associations); charities and other foundations | |
|
No more than 49% belongs to: foreign organizations; organizations that are not small and medium-sized businesses |
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In addition to the criteria listed in Table. 4.1, it should be noted that the period during which an entrepreneur belongs to this category, even if he has exceeded the limit on revenue or number of employees, has been increased from two to three years. So, if the limit was exceeded in 2015, then the company will lose the right to be considered small only in 2018. Comparative characteristics of small enterprises in different countries presented in table. 4.2. |
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Table 4.2
Criteria for small business in different countries
|
predprinciples and maternity |
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|
1. Number of employees at the enterprise, people |
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|
microenterprise |
By type of activity: up to 100, 500, 750, 1000, 1500 (small in relation to other enterprises in the industry) |
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|
company |
||||
|
2. Annual turnover |
||||
|
microenterprise |
120 million rubles |
Up to 2 million euros |
Not installed |
From $0.75 million to $20 million |
|
Small business |
RUB 800 million |
Up to 10 million euros |
||
The International Organization for Economic Cooperation and Development (OECD), whose members are economically developed countries, allocates enterprises with up to 19 people. as "very small", up to 99 people. - as "small", from 100 to 499 people. - as average and over 500 people. - as "large". Most of the leading countries of the world adhere to this classification.
There are many types of small businesses, they differ in legal organization, forms of ownership, types of activity, employment, method of their formation (Table 4.3).
Table 4.3
Classification of small enterprises
|
Classification sign |
Type of small business |
|
Depending on the size |
|
|
Depending on the legal form |
|
|
|
|
Depending on the form of legal organization |
|
|
Depending on industry |
|
For the country's economy, the activity of small business is an important factor in increasing its flexibility. According to the level of development of small business, experts judge the country's ability to adapt to a changing economic environment.
The essence and role of small business in the development of the economy is manifested through its functions. There are two groups of functions: 1) economic, 2) social (Table 4.4).
Table 4.4
Small business functions
|
Economic |
Social |
|
Creates a wide range of goods and services in conditions of rapid differentiation and individualization of consumer demand |
Contributes to the formation of the middle class (the main core of the market economy and the guarantor of economic, social and political stability) through an increase in the number of owners |
|
Provides the necessary mobility in market conditions, deep specialization and extensive cooperation of production, without which its high efficiency is unthinkable |
Provides an increase in the share of the economically active population, which increases the income of citizens and smooths out disproportions in the welfare of various social groups |
|
Creates an atmosphere of competition and a variety of forms necessary for the market, a willingness to instantly respond to any changes in market conditions |
Promotes personal development and self-realization, as it selects the most energetic and capable people |
|
Carries out the development and implementation of innovations (in an effort to survive in the competition, small businesses are more likely to take risks by introducing and implementing new projects) |
Creates new jobs and provides employment for workers released in the public sector, the army, large and medium-sized businesses, as well as representatives of socially vulnerable groups of the population (pensioners, the disabled, youth, women with small children, immigrants, etc.) |
Small business creates favorable conditions for the improvement of the Russian economy: competition develops, the assortment expands and the quality of goods, works, services improves, new jobs appear, structural restructuring is more active, an innovative sector of the economy is being formed, the creative abilities of people are used more efficiently, etc.
All these and other economic and social functions small business put its development in the category of the most important state tasks make it an integral part of reforming the Russian economy.
At the same time, in terms of its role in the development of the economy, solving social problems, small business in Russia is significantly inferior to small business in such developed countries as the USA, Japan, Germany, France, etc.
According to Russian and foreign experts, in countries with developed market economy small business creates from 1/2 to 2/3 of the gross domestic product and about the same number of jobs among the economically active population. In countries Western Europe small and medium-sized enterprises account for about 50% of total sales in industry, 67% in services, almost 90% in construction and trade.
At the beginning of 2017 in Russia, according to the estimates of the Ministry of Economic Development of Russia, the number of small and medium-sized businesses reaches 5.5 million (2.8 million individual entrepreneurs and 2.7 million small companies). This segment creates more than 16.4 million jobs and provides just over 20% of domestic GDP. To increase the share of small business in GDP, a federal program was developed to support small business, which set a very difficult task - to double the share of small and medium-sized businesses by 2020, to 45-50% of Russia's national product.
Rice. 4.1.
The number of people employed in the field of small business at the end of 2016 amounted to 11,040,055.57 thousand people. (Table 4.5), and in the second quarter of 2017 - 15,774,446 people.
Main economic indicators small business activities
(legal entities) in 2016
Table 45
In the first quarter of 2017, the turnover of small enterprises (excluding micro-enterprises) amounted to 6205.7 billion rubles, the number of jobs replaced by employees on the payroll, external part-timers and those who worked under civil law contracts amounted to 6506.6 thousand people.
The Forecast of the long-term socio-economic development of the Russian Federation for the period up to 2030, presented by the Ministry of Economic Development of Russia, reports that the number of small and medium-sized businesses (SMEs) by 2030 will grow 1.3 times, to 7.7 million units. (including 5.4 million individual entrepreneurs).
The sectoral distribution of small and medium-sized enterprises is characterized by a high share of wholesale and retail trade enterprises, the number of which at the beginning of 2017 amounted to 30.6% of all legal entities (excluding micro-enterprises).
The second branch, in which a significant number of small enterprises are represented, is manufacturing - 33.2 thousand enterprises (12.9%).
The third place in terms of the number of operating small enterprises is occupied by construction - 31.8 thousand enterprises, which is 12.4% of all legal entities and about 1 million employed workers (Fig. 4.2).
As can be seen from the data in Fig. 4.2, in 2017 for wholesale and retail accounted for 63.3% of the turnover of small enterprises, construction - 7.9%, and manufacturing - 9.1%.
Thus, the development of small business is the most important factor development of competitive relations on the scale of the national economy.
The emergence of independent commodity producers is practically the only means of counteracting the process of monopolization of the economy, and, consequently, a condition for the successful solution of the tasks of antimonopoly regulation facing state structures. Finally, small businesses a high degree flexibility and mobility of production, are able, if necessary, to quickly increase volumes, ensuring high rates economic growth.
Rice. 4.2.
in Q1 2017, % of total
The impact of small business factors on economic growth is schematically shown in Fig. 1. 4.3 TO
The impact of small business on economic growth in modern conditions has several aspects.
First, small business creates flexible organizational forms rational use labor resources society, allows you to save the labor potential of society during periods of economic crises.
Secondly, small enterprises, preserving and developing the labor potential of society, contribute to improving its quality, creating one of the most important conditions for innovation activities. 1
Rice. 43.
Thirdly, the factors of economic growth are activated, making it possible to achieve savings of all types of resources at the expense of their effective use.
Thus, small business acts as the most flexible organizational form of the economy. Its main goal is to work on its specialized and local market of goods and services. This is the form economic activity, which best takes into account the achieved level of social division of labor and opens up new prospects for the development of an innovative economy.
- URL: http://www.economy.gov.ru.
- See: Mayorova LN Influence of development of small business on the economic growth of Russia: author. day .... Ph.D. M.: GUU Publishing House, 2008.
- See: Vilensky A. V. Macroeconomic institutional constraints on the development of Russian small business. M.: Nauka, 2007. S. 39.
- Ivanova II. 10. Socio-economic functions of small business in the Russian economy. M.: Higher school, 2003. S. 215.
Small and medium-sized businesses (SMEs) are organizations and individual entrepreneurs that, in accordance with certain conditions refer to small and medium-sized enterprises and information about which is indicated in single register such subjects (clause 1, article 3 of the Federal Law of July 24, 2007 No. 209-FZ). It is convenient to be an SME and especially a small business, because small businesses, for example, can generally keep simplified accounting and draw up a simplified financial statements. Small businesses may not approve the cash balance limit (clause 2 of the Directive of the Central Bank of March 11, 2014 No. 3210-U). Many small businesses cannot conduct scheduled inspections in 2020 (but we are not talking about inspections by the Federal Tax Service or the FSS) (part 3.1, article 1, article 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).
Medium and small enterprises: criteria 2020
The criteria for small businesses in 2020 are established by Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ.
For small and medium-sized businesses, we will group the 2020 criteria in tables.
At the same time, we will divide such criteria into 3 groups: legal criteria, criteria for the number and criteria for income. If a business entity or business partnership meets at least one of the legal criteria, it is necessary to verify their compliance with the headcount criterion (more precisely, the average number of employees for the previous calendar year) and the income criterion. But for production, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, only the criteria of number and income are important. Other conditions for them are not taken into account.
Legal Criteria
For business companies and partnerships, the legal criteria for classifying an enterprise as a small business are as follows.
| Form (features) of the organization | Conditions | Note |
|---|---|---|
| Any LLC | Condition 1: 1a) The total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (excluding the total share of participation, which is part of the assets of investment funds) in authorized capital does not exceed 25%; 1b) the total share of participation of foreign organizations or organizations that are not SMEs does not exceed 49% | An LLC that satisfies Condition 1a) but does not satisfy Condition 1b) is recognized as an SMP if such LLC complies with Condition 4, 5 or 6 |
| Any JSC | Condition 2: Shares traded on the organized RZB are classified as shares of the high-tech (innovative) sector of the economy | — |
| Condition 3: Shareholders - the Russian Federation, subjects of the Russian Federation, municipalities, public and religious organizations(associations), charitable and other funds (excluding investment funds) own no more than 25% of voting shares, and shareholders - foreign organizations or organizations that are not SMEs, own no more than 49% of voting shares | — | |
| Organizations - "intellectuals" | Condition 4: The activity is practical application(implementation) of the results of intellectual activity (computer programs, inventions, breeding achievements, etc.), the exclusive rights to which belong to the founders (participants) | Founders (participants) are budgetary, autonomous scientific institutions or are budgetary, autonomous institutions educational organizations higher education |
| Skolkovo organizations | Condition 5: They have the status of "Skolkovets" | — |
| Organizations with a "special" founder | Condition 6: The founders (participants) are JSC RUSNANO or the Fund for Infrastructure and Educational Programs | — |
Small and medium enterprises: 2020 criteria by number
Small and Medium Businesses: Income Criteria
Please note that the SMP category is determined in accordance with the most significant condition (part 3 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ). If, for example, in terms of size, an LLC that meets the legal criteria can be considered a micro-enterprise, but its revenue for the past year is in the range of more than 800 million rubles to 2 billion rubles inclusive, such an LLC will be considered a medium-sized enterprise.
Small and Medium Businesses: Registry
You can find out if your organization belongs to a small or medium business using
Small business is the subjects of small and medium-sized businesses. This status can be obtained by an organization that meets the criteria approved by law. Companies from the list of SMEs are exempt from inspections and have advantages and benefits in accounting and tax accounting participation in public procurement.
Let's figure out which organizations and individual entrepreneurs in 2020 fit the definition of small business.
Key Criteria for a Small Business
- fall within the income limit;
- fall within the limit on the number of employees (the number of small enterprises should not exceed 100 people);
- fall within the limit on the share of participation of other companies in the authorized capital.
Companies and entrepreneurs are considered representatives of small businesses, regardless of tax regime if they meet the conditions. These can be firms and individual entrepreneurs on the simplified tax system, UTII, patent, DOS.
From 08/01/2016, the calculation of the maximum amount of income for the past year includes not just all cash receipts, but all income from a tax return. Here are the criteria for classifying an enterprise as a small one in the form of a table.
Table 1. Indicators of income and number of employees.
Another significant factor is the equity stake. We will supplement the criteria for a small business in 2020.
Table 2. Shares in capital.
The number of employees in 2020 is determined on the basis of the average headcount, a report on which is submitted annually to the tax office.
As for shares in the authorized capital, Federal Law No. 209 of July 24, 2007 provides for exceptions. Limits do not apply to:
- shareholders of the high-tech (innovative) sector of the economy;
- participants of the Skolkovo project;
- companies that practice Newest technologies developed by their founders - budgetary or scientific institutions;
- companies whose founders are included in the government list of persons providing state support for innovation.
But income for the past tax period is estimated according to tax returns.
Federal tax office explained what small and medium-sized businesses are: the criteria for 2020 are contained in a letter dated 18.08.2016 No. 14-2-04 / [email protected].
Small Business Inspections 2020
For such enterprises, shortened inspection periods apply. Any regulatory authority may inspect a small business entity for no longer than 50 hours per year. And for micro-enterprises, the maximum period is 15 hours per year.
For 2 years (from 01/01/2016 to 12/31/2018), the "kids" were provided with supervision holidays. Such a benefit for small companies and individual entrepreneurs was established by Federal Law No. 246-FZ of 07/13/2015. But this only applied scheduled inspections. If a complaint is received from the consumer or government agencies have information about the violation of the law by the company, the inspectors will come with an audit.
The term of the "supervisory holidays" established by Federal Law No. 246-FZ, which expired at the end of 2018, was extended for 2019 and 2020 by the Federal Law, it is published on the official portal of legal documentation. But it must be borne in mind that supervisory holidays do not apply to inspections conducted by the risk-based control method, and this method is used by such departments as the Federal Tax Service, the Ministry of Emergencies, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor. Consequently, the subject of SMEs is not exempted from inspections by these departments.
In addition, there are no supervisory holidays for those enterprises that are engaged in licensed activities:
- banks;
- insurers;
- private security companies;
- subsoil users;
- pharmaceutical companies;
- carriers;
- and many others (a complete list of 52 items is given in Article 12 of the Federal Law of May 4, 2011 No. 99-FZ “On Licensing certain types activities").
Small businesses do not need proof of status
The organization does not need to be separately registered and receive confirmation that your firm is an SME entity. The status in the future is also saved automatically. It is enough that the firm or entrepreneur meets the listed conditions. Moreover, even if within one or two years you exceed the established limits, the status of the enterprise will remain. A change in status occurs only when the maximum indicators for the number of employees, the amount of income or shares in capital are not met for three consecutive calendar years (part 4 of article 4 of the Federal Law No. 209).
Deposits are now insured
From 01/01/2019, the deposit insurance rule also applies to small businesses. But in order to claim a refund on deposits, the enterprise must be entered in the register SMEs. Talks about it
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 responds flexibly to changes in market conditions, but needs additional support for development.
Small business is a type of entrepreneurship, which is characterized by a small number of employees (up to 100 people), average revenue (up to 800 million rubles per year), 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, have high adaptability to any working conditions. SMEs often open those facets of the market that look too risky and dangerous. Import Chinese goods, long-term coatings for nails, making sushi - all this was first mastered by small companies, and only then tried to subdue big business.
There are over 6 million small businesses in the United States, each generating up to $10 million in revenue each year. These organizations employ about a third of the entire working-age population with a permanent or temporary job. It is from here that the notorious “middle class” is formed, which is the backbone of the economic well-being of the country.
RF: legislative consolidation of small business
In our country, there is Federal Law N 209 of July 24, 2007 “On the development of small and medium-sized ...”, which defines the basic principles for classifying a company in 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 Decree is valid from August 1, 2016. Information about all individual entrepreneurs and organizations belonging to this category is collected in a special Register.
The main signs of a small business
In the above federal law lists the various requirements for which a particular enterprise falls into the desired category. Legal entities cannot have a joint share of participation of subjects of the Russian Federation, foreign firms, religious charities, public associations over 25%. In addition, the company cannot be owned by other companies that are not SMEs, in the amount of more than 49%.
In the 1st half of 2016, about 218,500 small businesses 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, 2 new firms appeared. Their largest number is in the Central Federal District - 1.636.987. The record holder for the number of SMEs is Moscow: 451,979 microorganizations, 170,000 entrepreneurs: comparable to the population of a small European country.
Who is the engine of small business in Russia?
Approximately every 10 able-bodied person in the Russian Federation works for himself. Moreover, the vast majority of the self-employed (about 70%) are not registered as individual entrepreneurs and operate illegally. The unwillingness to officially secure 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 don't see where their money is going, which causes legal nihilism.
Small and micro businesses are based on the following areas:
- Construction, repair and decoration (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, about a third of the population are citizens who are of working age, are not registered as unemployed, but are not registered at any enterprises. Approximately half of these people are interrupted by odd jobs, people have been employed in organizations for years, but receive a “salary 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. 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 help out is in the economy, but for objective reasons they cannot be invested in banks, equipment and further development of their own business.
Problems of small business in Russia
- Difficult access to support, subsidies, loans, new technologies;
- Administrative measures of influence from outside government agencies(high fines for violations of the law);
- Difficult competition with large organizations in certain areas (trade, production, transport);
- Wrong tax policy, drawing too many resources out of the new venture.
Differences between small and medium businesses
MB - mainly self-employment or seasonal involvement 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, 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 investment. People come up with original models, and although many entrepreneurs “burn out”, some businessmen earn start-up capital for further growth.
The real assistance of the state should be to create such conditions under which it will be easier for the self-employed to legalize than to work "in the gray." In other words, people just need to be left alone for a while and see what happens.