Which enterprises are considered small? What is the difference between a small business and a medium business?

The criteria by which business entities (legal entities and individual entrepreneurs) are classified as small enterprises (SE) are determined by Federal Law No. 209-FZ of July 24, 2007. It should be noted that the mentioned federal legislative act distinguishes among small enterprises the so-called microenterprises.

In order to classify a legal entity as a small business, it is necessary to fulfill a list of special requirements (Article 4 of the above-mentioned federal law).

Conditions for obtaining MP status for legal entities

Conditions for SE status for an individual (private) entrepreneur

A person wishing to legalize a small enterprise must meet the following criteria for assignment to the appropriate status:

1. The average staffing level for the previous 365 days cannot be greater than:
   . for small enterprises - 100 employees;
   . for microenterprises - 15 employees.
2. Income from the sale of goods (including services and work), excluding value added tax or the value of assets for the last 365 days, cannot exceed:
   . for small enterprises - 400 million rubles.
   

Conditions for SE status for a newly formed legal entity or individual entrepreneur

A newly opened small enterprise must meet the following criteria for assignment to the appropriate status:

1. Throughout the year when they are registered, the average staffing level cannot be more than:
   . for MP - 100 employees;
   . for microenterprises - 15 employees.
2. Income from the sale of goods (services and work), excluding value added tax or the value of assets for the period that has passed since their state registration, cannot be more than:
   . for small enterprises - 400 million rubles.
   . for microenterprises - 60 million rubles.

Conditions for establishing the income criterion

Limit amounts of income from the sale of goods (work and services) and the value of assets are determined by the Government of Russia every five years on the basis of statistical data on the work of representatives of small businesses (in accordance with paragraph 2 of Article 4 of the above Federal Law). Income from the sale of goods (work, services) for a calendar year is established by the Federal Tax Code (clause 7 of Article 4 of the mentioned Federal Law).

It should be noted that at the present stage, the limit indicators of the value of assets by the Government Russian Federation not defined. Thus, they are not taken into account when classifying an economic entity as a small business.

Small enterprise: inclusion criteria - number

The average number of staff at the enterprise for Last year is established in such a way that all its employees are taken into account, including persons carrying out their labor activity on the basis of a civil law contract or part-time (having officially worked out time), representatives of remote departments, branches and separate structural departments of micro or small enterprises (clause 6, article 4). In order to calculate the average staffing level, it is necessary to take into account the requirements approved by Rosstat Order No. 335 dated December 31, 2009 (Letter of the Ministry of Economic Development of the Russian Federation No. D05-166 dated January 20, 2011).

Loss and return of MP status

An operating small enterprise whose inclusion criteria for 2014 and 2013 (the last two years) are determined by income and staff to be greater than the normative ones, loses its position (clause 4, article 4 of the said Federal Law).

A functioning business entity - a small enterprise, the inclusion criteria of 2013 and 2014 (the last two years) for which revenue and staff remain in the standardized values, can again receive the status of a small business.

Income limit

A small business whose 2014 designation criteria were as described in the previous sections should be informed that this year was the last in a long period of constant and unchanging criteria (since 1995). But from July 13, 2015, in accordance with the Decree of the Government of Russia dated July 13, 2015 No. 702, everything changed. A small enterprise whose income classification criteria have undergone certain changes should look like this:

• for microenterprises - 120 million rubles;
• for small enterprises - 800 million rubles.

State support for small businesses

A small enterprise, the classification criteria for which in 2014 were within the above parameters, has been slightly revised by the Government of the Russian Federation. In this regard, it was approved special program, which should support small businesses. This program provides a list of certain financial, legal and administrative activities.

Small and medium-sized businesses have a number of advantages over large organizations. In particular, they can enjoy preferential tax regimes and qualify for government assistance for initial stages development. How to determine who belongs to the SME category in 2018 - read this article.

What is a small business?

The organizational form in this case does not play a significant role, that is, both an individual entrepreneur and a legal entity can be considered a small business. In addition, agricultural and consumer cooperatives, farms and business partnerships. What criteria must a company or individual entrepreneur meet to be considered a small enterprise?

SME criteria

• number of employees
• the amount of annual profit,
• participation shares in the authorized capital of the state, as well as other organizations.

In 2018, amendments were made to Law 209-FZ, thanks to which there are more enterprises in Russia that are classified as SMEs. This happened due to the fact that legislators slightly raised the upper limit on maximum income for small businesses. In particular, for micro-enterprises the maximum amount of earnings increased from 60 to 120 million, for small enterprises - from 400 to 800 million.

The maximum number of employees remained the same. For enterprises engaged in the processing of textiles and clothing production, the average number of employees can reach up to 1000 people (Government Decree No. 209-FZ of November 22, 2017).

The changes also affected the period during which an entrepreneur retains the status of a SME after exceeding the limit on the number of employees or income. Previously, this period was two years, from 2018 - three. Thus, a company that has exceeded the limit in terms of numbers or revenue this year, according to 209-FZ, will be included in the category of SMEs until 2021.

Another important criterion for determining SMEs is the share of participation in the authorized capital of the company. For government agencies, as well as foundations, public and religious organizations, it cannot exceed 25% in the capital of a small enterprise. Other commercial structures can now occupy up to 49%. Until this year, the limit was, as for government agencies, 25%.

Limits on the share of participation of state and commercial structures in the management company do not apply to:

• participants of the Skolkovo project;
• shareholders working in the innovation sector of the economy;
• organizations that apply in practice the advanced technological developments of their founders (scientific, budgetary institutions).

Register of SMEs

The list is compiled by Federal Tax Service employees based on the data that entrepreneurs submit to the tax service. The register contains basic information about the company: name, tax identification number, address, category, codes OKVED activities, availability of licenses and their types.

At the request of businessmen, information about products, contacts, and the number of contracts concluded as part of the implementation of the government procurement program can be entered into a single database. New data is submitted to in electronic format on the Federal Tax Service website.

Benefits of SMEs

Organizational privileges

2. There is no need to set a cash limit at the cash desk. That is, a businessman can keep any amount of money in the cash register.

3. SMEs have an advantage over large companies in the process of acquiring leased real estate (municipal, state).

4. Inspections by supervisory authorities of companies in small and medium-sized business sectors take place according to a “gentle” program - no more than 50 hours annually. Micro-enterprises are inspected 15 hours every year.

Scheduled inspections are required if a company or individual entrepreneur operates in the field of healthcare, heat supply, education, energy or public projects

Tax benefits

Tax holidays for SMEs

Tax holidays require compliance following conditions:

1. choice of PSN or simplified tax system as a taxation system;
2. documentary registration of the company later than the date when the law on tax holidays within the region was adopted;
3. the type of activity must correspond to the list fixed in the law adopted at the regional level.

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

Criteria for classifying an organization as a small enterprise

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

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

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

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

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

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

Benefits for small businesses

Small business organizations can conduct simplified accounting and prepare simplified financial statements, including:

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

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

Changes in current legislation

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

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

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

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

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

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

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

Small business: details for an accountant

• Accounting in small businesses in 2017

  Since 2017, accounting has been simplified for small enterprises: the procedure for forming has been changed... 2016) Since 2017, accounting has been simplified for small enterprises: the procedure for forming has been changed... material and industrial inventories (MPI) for small enterprises, a simplified procedure for the formation of initial inventory has been introduced. ..

• A small enterprise was subject to an audit, but did not conduct it: what will be the punishment?

  The organization (LLC) is a small enterprise. The organization prepared financial statements for... this situation? The organization (LLC) is a small enterprise. The organization prepared financial statements for...

• On the issue of classification of Russian enterprises and companies by size (as of August 1, 2016)

  VAT accounting. Corresponding figures for small businesses: 16 - 100 people. and 800...

• What the discussion of the bill on vesting the Bank of Russia with powers in the field of auditing showed

  There are 226 small enterprises in our republic, which are still unknown how, for...

• MP-SP form for 2015

  Business. Based on the results of 2015, small businesses and all individual entrepreneurs should... business. Based on the results of 2015, small enterprises and all individual entrepreneurs must... - Law No. 209-FZ)), that is, small enterprises and all individual entrepreneurs must... ;Information on the main performance indicators of a small enterprise for 2015" and.. . ;Information on the main performance indicators of a small enterprise for 2015" (more...

• Submitting financial statements for 2018

  18/02 is possible only if a small enterprise has the right to use simplified methods of business... as a rule, a small enterprise with the legal form of a joint-stock company... -FZ) is deprived of such simplified benefits. And in this case, a small enterprise is subject to mandatory audit and...

• TZV-MP - form for small businesses

  Until April 1, 2017, small enterprises (including peasant (farm) enterprises) are obliged... to all branches and structural divisions of a small enterprise, regardless of their location. When..., principal or principal. This is done by small businesses - owners of goods in their forms... management services accounting small enterprise, as well as services provided by audit..., performed and provided by a small enterprise, and (or) about the smallest enterprise, as well as on...

• Accounting rules for “kids” and non-profit organizations have been simplified

  In relation to MPZ). In other words, small enterprises and non-profit organizations can evaluate objects... the procedure for calculating depreciation of fixed assets A small enterprise has the right to charge an annual amount of depreciation... of production and business equipment. Now a small enterprise can charge depreciation of production and...

• The procedure for filling out the balance sheet in a simplified form. Example

  Simplified balance. Small businesses can submit reports using simplified... . N 209-FZ). Thus, small businesses can submit financial statements in... financial results. Simplified balance sheet Small businesses can submit reports using simplified... . N 209-FZ). Thus, small businesses can submit financial statements to...

• The procedure for filling out a statement of financial results in a simplified form. Example

  Simplified income statement. Small businesses can submit reports using simplified... . N 209-FZ). Thus, small businesses can submit financial statements to... . Simplified financial statements Small businesses can submit reports using simplified... . N 209-FZ). Thus, small businesses can submit financial statements to...

• Roszdravnadzor inspections will now be carried out according to recently approved regulations

  ...: no more than 50 hours – for a small enterprise; no more than 15 hours - for... 20 working days, for small enterprises - no more than 50...

• What has changed in reporting since January 1, 2017

  A copy of the annual financial statements. For small businesses, a copy of the statements is not needed. In... tables 1,2 and 5. Small enterprises with a staff of no more than 25... report for the 1st quarter of 2017: Small enterprises and individual entrepreneurs with a staff of no...

To decide on the choice of form of management own business, you need to know about all the types of benefits that current government regulation provides to different types of enterprises.

For businesses that can be classified as small enterprises, tax and other benefits are provided, and permission is given to apply a simplified accounting procedure.

To begin with, an accountant needs to know that a small enterprise is not a separate organizational and legal form, but a set of business criteria:

• amount of income,
• number of employees,
• participation shares in the authorized capital of an enterprise in Russia, regions of the country, municipalities.

Small enterprise - eligibility criteria

Small businesses are usually created in the form of an LLC. Small enterprises, if they meet the necessary requirements, also include individual entrepreneurs and peasant farms.

The aspects by which a business is considered small often change. The last changes to date took place in 2008. Connected with the economic policy of the state and the level of inflation.

So in 2014, an organization will be recognized as small if:

1. the state share of participation in its authorized capital is not higher than 25%;
2. it was not formed during the reorganization or privatization of a state-owned enterprise;
3. profit from production or provision of services for the past year does not exceed 400 million rubles;
4. average number of company employees per year last year– no more than 100 people.

The criteria for determining the amount of profit are determined, as a rule, by the Tax Code of the Russian Federation. When calculating the number of employees, all employees are taken into account, including those hired under civil contracts and in branches.

A newly formed legal entity can be registered with the inspectorate as a small enterprise immediately after creation and within a year from the date of creation (subject to meeting the criteria for income and number of employees).

An existing business must meet the above criteria for at least 2 consecutive years preceding the year of application.

New organizations must submit an application within a month from the date of their registration, existing ones - no later than December 31 of this year in order to have a chance to take advantage of the benefits from January 1 of the new year.

A small enterprise can choose to apply both the regular form of taxation and the simplified taxation system or UTII

In addition, a small enterprise can choose the agricultural taxation system (UST) if it meets the requirements for the type of business, and the production of agricultural products is its main type of business.

Benefits for small businesses

The state helps small businesses with numerous benefits.

As a rule, city administrations provide preferential rates for renting premises from the city, benefits on regional taxes and fees.

Any subject of the federation has the right to decide for itself which of the taxes assigned to it will provide benefits to small businesses.

What is also important is that small businesses have the right to accelerated depreciation of basic assets (machines, real estate, other equipment), which allows them to reduce the overall amount of taxation.

There are also benefits for value added tax on leasing transactions.

For small businesses, there is a simplified system for purchasing leased real estate, established by Federal Law No. 159-FZ.

Small businesses pay taxes in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, if they chose this particular system. As noted above, a small enterprise can remain on the general taxation system.

This is important in cases where the counterparty insists on the need to work with the VAT payer and partially reduce its costs for paying this tax.

Here you always need to choose, and if you plan to work primarily with such clients, then you don’t have to resort to a simplified system.

Although it is quite profitable and convenient. Under it, no income tax, property tax or VAT are paid, excluding that paid when importing products.

Repayment in full size subject to personal income tax and social tax

Income tax is replaced by one of two forms of income tax payment:

• on net income
• on income minus costs.

In the first case, 6% of all income must be paid, in the second, 15% of the difference between profits and costs is paid.

Not all types of expenses are considered expenses, but only some, defined by the Tax Code and named as a separate line. There, a closed list and the definition of “other expenses” are not used. Inspections always check the admissibility very carefully different types costs.

It is allowed to change the object of taxation no more than once a year. Installing it on next year, the application to the tax office must be submitted no later than December 20 of the current one.

Accounting statements in small enterprises, accounting features

Small enterprises, within the framework of the simplified taxation system, use the cash method of calculating income.

That is, money is taken into account in accounting when it is received at the cash desk or into a current account, and not when it is accrued or issued an invoice.

Taxes are paid using the advance method. The advance payment is sent to the budget no later than the 25th day of the month from the beginning of the quarter.

It is calculated based on information from the previous tax period. At the end of the quarter, a recalculation and the necessary additional accrual occurs.

If the advance payment exceeds the actual payment due, the difference is offset against payment for future periods

Accounting statements are submitted once a year, at the end of the first quarter of the year following the reporting one.

The possibility of using a simplified taxation and reporting system for small businesses is a single benefit defined at the federal level.

In this case, there is no need to maintain a balance sheet. It is being replaced by fairly simple forms - a book of income and expenses (the form is established by the Ministry of Finance). It is carried out quite simply, without using double entry and a chart of accounts.

Until the beginning of 2003, only small enterprises could use the simplified taxation and reporting system; now, in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, is also available to some other forms of doing business (individual entrepreneurs, peasant farms).

When maintaining accounting records, an accountant of a small enterprise needs to keep in mind the main thing:

• if the enterprise in the current year has gone beyond the scope of a small enterprise in terms of revenue or number of employees,
• it is obliged to return to the general accounting system from the beginning of such year and recalculate taxes.

For this reason, the attitude towards the criteria for classifying an enterprise as a small one should be very scrupulous.

If necessary, receive part of payments exceeding the permissible turnover volumes after the end of the annual period. In addition, it is necessary to scrupulously maintain primary accounting documentation so that the reporting can always be restored.

The choice of a small enterprise as a form of running your business is determined by many factors and is very convenient for practical and careful business, especially in the manufacturing sector.

In order to increase employment, the state is meeting the needs of small businesses by reducing the tax and administrative burden.

When considering the option of starting your own business, the question arises: who is a small business?

Legislative framework

A small business entity can be commercial enterprise or individual entrepreneur with the main goal of making a profit.

Organizations related to small businesses are divided into several categories:

• running a peasant farm;
• agricultural cooperatives;
• production cooperatives;
• economic partnership.

Formations that do not fall under the concept of small business:

• municipal and state societies;
• non-profit societies.

Statistics

To date, more than 257 thousand organizations that belong to small businesses are registered in the Register of Small Enterprises, of which more than 30 thousand are individual entrepreneurs.

Criteria for assessing an enterprise as small

The main requirements for classifying a business as a small one are number employees and the amount of income.

For small enterprises, the average number of employees should not exceed 100 people. If we are talking about a micro-business, then there should be no more than 15 employees.

The maximum amount of revenue for 1 year, excluding VAT, cannot exceed 800 million rubles, the lower limit is 400 million rubles. If we're talking about about microbusiness, then revenue should be from 60 to 120 million rubles.

The share in the authorized capital of a small enterprise of other organizations that do not fall under this definition should not exceed 49%.

For individual entrepreneurs, the same criteria are used to determine the business category. If an individual entrepreneur does not have employees on staff, then the category of small enterprise is determined only by the amount of revenue. Entrepreneurs who have chosen the patent taxation system are clearly classified as a small enterprise.

Arises logical question- Do LLCs belong to small businesses? Yes, they do if they meet the criteria described above.

When is the status of an MP lost?

Even if the enterprise has exceeded the limit in terms of revenue or number of employees, the status of a small enterprise will not be lost for 3 years. For example, if the revenue limit was exceeded in 2015, then switch to common system will only be necessary in 2018.

Register of subjects

Small businesses include persons included in the Unified Register. You can view the data on the website tax service. All information goes there automatically when registering an enterprise and submitting tax reports. After being included in the register, small businesses are no longer required to confirm their status, as previously, when they had to submit financial statements and a report on the average composition.

The following information is freely available:

• name and legal form of the enterprise;
• category, that is, the enterprise is small, medium or micro;
• KVED;
• availability of licenses.

If suddenly there is no information whether the organization belongs to small businesses, or it does not correspond to reality, then such a person must submit an application to the Registry operator so that the data is checked and appropriate changes are made.

If the small business entity itself wishes, other information can be entered into the register, for example, about the products manufactured, whether the enterprise cooperates with government agencies and its contact information.

Benefits of MP status

For those who belong to small businesses, certain benefits are provided. The state is thus trying to bring business out of the shadows, reduce the cost of unemployment benefits, create new jobs, and improve the climate for the development of innovation. Naturally, the easiest way to achieve these goals is to simplify the registration procedure, reduce administrative pressure from government agencies and reducing the tax burden.

Preferences for small businesses:

1. Preferential taxation. These are special modes, UTII, PSN, simplified tax system or EXSN. Local authorities have the right to set minimum rates. For example, if the simplified tax system at the state level is set at 6%, then local authorities have the right to reduce the tax to 1%. If an individual entrepreneur is registered for the first time, then regional authorities may exempt such person from paying taxes for up to 2 years.
2. Financial benefits. At the state level, grants and gratuitous subsidies are provided. Cash may be issued for partial repayment under leasing agreements or for participation in exhibition events. The programs are valid until 2020.
3. Administrative relaxations. Such advantages in the form simplified system maintaining accounting and cash discipline. While supervisory holidays are provided, the number and frequency of inspections are limited. There is also a state quota of 15% of all orders, that is, MPs fall into this percentage.

This year there are provisions for micro-enterprises fringe benefits, such persons may refuse the practice of accepting local documents, for example, there is no need to create internal rules labor regulations or create shift schedules. However, such conditions will have to be included in the employment contract with each employee. If a business loses its microenterprise status, it must create all local documents within 4 months.

Checks

Small and medium-sized businesses include enterprises that are subject to reduced inspection deadlines. Each regulatory authority does not have the right to inspect an individual entrepreneur for more than 50 hours in 12 months. For micro-enterprises, the minimum period is generally no more than 15 hours per year.

Enterprises that fall into the SE category are entitled to tax holidays that are valid until the end of 2018. However, such relaxations apply only to scheduled inspections. If a complaint is received against an entrepreneur with information about a violation of the law, then the inspection authorities will come to such person to clarify the data received.

Responsibility

Do not forget that even those who belong to small businesses are responsible for their unlawful acts. If an entrepreneur or other small enterprise violates the requirements and conditions stipulated by the license or permit to carry out certain type activities, then the following responsibilities will follow:

• Issuing a warning and imposing an administrative fine of up to 2 thousand rubles. This measure is provided for citizens.
• Fine for officials provided above - up to 4 thousand rubles.
• For legal entities- up to 40 thousand rubles.

Higher penalties are provided for cases where the violation can be considered gross. Although the legislation does not provide criteria for determining gross misconduct. In fact, such violations should be covered by licensing rules.

Also provided administrative fines and for those persons who belong to small businesses, but carry out certain activities without permits. The size of the punishment in this case is less, but if such acts continue and can be classified as gross, then this is a different order of numbers. For example, for the absence of a permit for a type of activity that is required to obtain such a document for entrepreneurs, it provides for a fine of up to 20 thousand rubles with suspension of activities for up to 90 days.

Potential

The economic recession has not had the best impact on small businesses, therefore, without support from the state, the number of jobs will only decrease, and again entrepreneurs will go into the “shadow”. Therefore, it is very important that the legislator not only declare assistance, but actually help, subsidize the payment of interest on loan agreements and provide large volumes for small businesses in public procurement.