Among the quantitative criteria for small businesses include. Criteria for defining a small business. Quantitative criteria for determining small business
To determine a special status, the legislation of countries with developed market economies single out quantitative criteria for the allocation of small businesses and determine the main areas of support for small businesses. Small business defies easy definition.
In most economically developed countries, the following indicators are important criteria for distinguishing small businesses:
Employment,
So in USA small and medium-sized companies include firms with up to 500 employees in the manufacturing industry, up to 100 people in wholesale trade, up to 50 people in retail and other industries. In Japan the number of employees in the enterprise is also the main indicator by which membership in this category is determined. It must be less than 1000 people per mining industries, less than 300 people - for all other types of industry, transport, communications and construction, less than 100 people - in wholesale trade and less than 50 people retail and the service sector.
Dimensions equity or total assets;
Equity- total investment made investor. Total assets - the totality of cash, inventory, land, machinery, equipment and other resources owned by enterprises.
Market position.
This criterion is less quantified than the previous two. It is used in cases where, as part of supporting small businesses, the state supports relatively large firms that play key roles in the country's economy.
So in 1966, the American Small Business Administration classified "American Motoros" as a small business. This was done to enable the firm to bid for government contracts. At that time, American Motors was considered the 63rd largest producer, had 32,000 employees and sales revenue of $991 million. The Small Business Administration justified its decision by saying that the company did not dominate the industry and, due to its position and support, could play a key role in ensuring the sustainability of the national automotive industry 2 .
Each of these criteria is not universal. has its own merits and demerits. Because the number of employees is the easiest to capture, this criterion is used to define a business in many countries.
Russian legislation identifies the following criteria for determining small businesses:
Number of employees(before 1995, the upper limit was 200 people, now 100)
Participation in the capital of the enterprise other firms and organizations.
(According to the law "On state support small business in the Russian Federation”, small business entities are understood as commercial organizations, in the authorized capital the share of the Russian Federation, constituent entities of the Russian Federation and other funds does not exceed 25%, the share of legal entities that are not small business entities does not exceed 25%, and in which the number of employees for the reporting period does not exceed the following limit levels: in industry, construction and in transport - 100, in wholesale trade - 50, in retail trade and consumer services - 30, in other industries and other activities - 50 people.).
NON-STATE EDUCATIONAL INSTITUTION OF SECONDARY VOCATIONAL EDUCATION CAPITAL PROFESSIONAL BUSINESS COLLEGE
TEST
by discipline: Accounting at a small business enterprise
on the topic: The concept of small businesses. The main criteria for determining a small business.
5th year students of the department of management by industry
Korobkova Anastasia Sergeevna
Checked:
Pogosyan A.S.
Grade:
_______
Signature:
_______
Ryazan, 2012
INTRODUCTION 3
1. The concept of "small business" 5
2. Main criteria for defining small business 7
3. Quantitative criteria for defining small business 8
4. Qualitative criteria for determining small business 10
CONCLUSION 12
REFERENCES 13
INTRODUCTION
The development of small and medium-sized businesses is one of the most important factors in the economic and social development of the region, since it is small business that allows you to create additional jobs, provide employment for the population and increase production, and, as a result, mitigate the consequences of the crisis and reduce social tension in society.The goal of the state policy is to create favorable conditions for the development of entrepreneurship in those areas that give the maximum socio-economic effect, as well as timely decision-making aimed at stimulating business, identifying the most promising areas that stimulate the emergence of so-called new “points of growth”. To achieve this goal, it is very important to know the concept of small businesses and the main criteria for their definition.
Despite the long history of the development of a market economy, there is no unified definition of small business in world practice. Currently, in the countries of the European Union, Japan, the United States, there is already experience in research at the national and international levels on various aspects problems of development of small and medium enterprises. There are examples of such studies in Russia, as well as in other countries of Eastern Europe. However, the data obtained are rather fragmentary. This is largely due to the difference in approaches to the definition of small and medium enterprises. At the same time, individual attempts by both foreign and domestic researchers to develop a single or generalized definition of small business, apparently, are initially doomed to failure.
However, in each country, in parallel, there are national approaches to the definition of small business, varying for specific purposes.
The purpose of the control work is to give a concept to small businesses and to identify the main criteria for determining a small business.
The concept of "small business"
If we consider the extended concept of small business, it is a mobile set of legal entities and individuals-small entrepreneurs who are not integral part monopolistic structures and playing in comparison with them a secondary role in the economy of the state. In a narrower sense, a small business is a commercial private enterprise that meets the individual criteria for each state and industry, prescribed in the relevant regulatory documents of national importance.
There is also a broader concept - "entrepreneurship", which implies the purposeful risky activity of an individual or legal entity, the main purpose of which is to maximize profits through the production and sale of goods, the performance of various kinds of work and the provision of services. The efficiency of an entrepreneur is assessed not so much on the basis of the rise in the cost of his business, but on the basis of the percentage growth in profits over a certain period.
Small and medium-sized businesses have their own organization - Opora Rossii.
The activities of small and medium-sized businesses in Russia are regulated by Federal Law 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation” adopted on July 24, 2007, which specifies the criteria for classifying an enterprise as a small business.
According to paragraph 1 of Part 1 of Art. 4 of this Federal Law (hereinafter the Federal Law)
Small and medium-sized businesses include consumer cooperatives and commercial organizations entered in the unified state register of legal entities (with the exception of state and municipal unitary enterprises), as well as individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity ( hereinafter referred to as individual entrepreneurs), peasant (farm) households.
The main criteria for determining small business
In the course of the analysis of international practice in the development of criteria for identifying the sector of small and medium-sized businesses, as a rule, either quantitative or qualitative restrictions are used, and the former, due to their measurability, are used more often and are more preferable.
Depending on the prevailing economic models and culture different countries both quantitative and qualitative criteria can differ significantly. It is not uncommon for situations where even the goals of distinguishing between small, medium and large enterprises within the same country differ.
Quantitative criteria for determining small business
- The share of external participation in the capital should not exceed 25%.
Restriction on the number of employees
- Small and medium-sized businesses include medium, small and micro-enterprises.
The average number of employees for the previous calendar year should not exceed the following limit values for the average number of employees for each category of small and medium-sized businesses:
a) from one hundred and one to two hundred and fifty people inclusive for medium-sized enterprises;
b) up to one hundred people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to fifteen people;
Revenue limit
Since January 1, 2008, in accordance with the Decree of the Government of the Russian Federation of July 22, 2008 N 556, limit values of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax, have been established for the following categories of small and medium-sized businesses:
- microenterprises - 60 million rubles;
small enterprises - 400 million rubles;
medium-sized enterprises - 1 billion rubles.
Qualitative criteria for determining small business
unity of ownership and direct management of the enterprise. The owner, as a rule, manages the enterprise himself, taking the risk and being responsible not only for the invested capital, but also for the current decisions made;
visibility and transparency of a small enterprise, the scale of which allows the owner to be aware of almost everything that happens in the company, from each product and its features to contact with each employee and knowledge of his interests and difficulties, which creates a more effective mechanism for motivating work;
the personalized nature of the relationship of the entrepreneur with partners-suppliers of resources and buyers of finished products, as well as the informal, personal nature of relations with each employee of the enterprise;
relatively small resource and sales markets that do not allow a small firm to have a significant impact on prices and sales volumes within the industry, which forces them to apply strategies to adapt to the environment. There are exceptions to this rule. Some small firms define their market niche so well that they practically become monopolists within it;
the family nature of the enterprise, doing business: the family is often included in the number of employees, the basic capital of a small enterprise is often formed from family savings, the business itself is inherited by family members, etc.;
small firms are characterized by a special nature of financing. If large corporations form the necessary financial resources through stock exchanges, then a small business can rely on relatively small bank loans, own funds and the informal capital market (funds are borrowed from friends, relatives, other entrepreneurs, etc.).
CONCLUSION
Thus, the degree of development of small business and the activity of entrepreneurs largely determines the level of democratization of the state and the openness of its economy. By supporting the segment of small business, the state solves the general problems of improving the welfare of the population and increasing the percentage of citizens with an average income, as well as tax revenues from small businesses greatly contribute to replenishing the budget. In addition, small business allows you to increase the average level of social responsibility, economic initiative and awareness of citizens of a particular state. It should be noted that the role of a small business in a market economic system can hardly be overestimated, since, in fact, it is entrepreneurship that is a constructive unit and a guarantee of the existence of a developed economy. market economy.At the moment, Russia has adopted the necessary legislation to support small businesses. It formulates not only the concept of small businesses, their categories and criteria by which individuals and legal entities are classified as small and medium-sized businesses, but also spells out the provisions of the state policy for the development and support of small and medium-sized businesses.
However, a big breakthrough for our country would be the implementation of all the measures and support programs taken. This would allow Russia not only to solve minor current problems, but also to move to a new level of economic development.
BIBLIOGRAPHY
- Constitution of the Russian Federation
Civil Code of the Russian Federation
Federal Law of the Russian Federation of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"
Federal Law of the Russian Federation of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation". b.d. http://www.auditit.ru/articles/account/basis/a79/44632.html (accessed 10 March 2012).
6. Small business in Russia. Institute for Strategic Analysis and Entrepreneurship Development. M., CONSEKO, 1998. - P. 45 - 47.
The term "small and medium-sized enterprises" was first used by British Minister M. Millan in a report on industrial and financial condition Great Britain in 1931; the first definition of a small business appeared in the US in the Certain Services Act (1948) and the Small Business Act (1953).
When classifying an enterprise as a small business, the following quantitative and qualitative criteria were used:
Quantitative:
* the number of employees at the enterprise (the most common);
* annual production volume;
* annual sales volume;
* average annual book value of assets.
At the same time, the quantitative scale is differentiated for various industries. For example, in the Republic of Belarus, small enterprises include companies with average headcount employed: in industry and transport - up to 100 people, in agriculture and scientific and technical sphere - up to 60 people, in construction and wholesale trade - up to 50 people, in retail trade and consumer services - up to 30 people, in other industries not production area up to 25 people; at the same time, small enterprises carrying out several types of activities are classified as such according to the criterion of the type of activity, the share of which is the largest in total volume product sales per quarter.
In Japan, small enterprises include companies that meet the following requirements: in industry, the authorized capital must be no more than 100 million yen and the number of employees up to 300 people, in wholesale trade - 30 million yen and 100 people, in retail trade - 10 million. yen and 50 people. In the United States, small companies are those with up to 99 employees (including up to 24 people - to the smallest, 25 - 99 to small), from 100 to 499 - to intermediate, from 500 to 999 - to large and more than 1000 people - to the largest. In the UK, small enterprises include enterprises with up to 24 employees, in France - from 10 to 50 people.
Among the qualitative criteria for classifying a company as a small business, the following are used:
* the company owns a small market share;
* management of the enterprise is carried out personally by its owner;
* the enterprise is independent, that is, it is not subordinate to a large company.
Currently, small businesses are represented in almost all sectors of the economy. They function not only in such traditional areas as light and food industry, but also appear in mechanical engineering, the production of optical instruments, the chemical and electrical industries. quantitative growth small companies in industry is predetermined by the deepening of specialization and differentiation of production, the rejection of large-scale production in favor of small-scale and individual.
An important feature that distinguishes small businesses from large ones is not so much the scale of operations as the approach to business organization.
At small enterprises, the specialization of the functions performed is poorly represented due to the small number of staff: for example, it is not advisable to create a personnel department for an organization with 10 people. A significant number of functions, both operational and strategic management, performs the management, the owner of the company, therefore, as a rule, there is only one acceptance center at the MP management decisions. Due to the small amount of available resources, the planning period is short, usually no more than one year. The following relationship is noted: the smaller the size of the enterprise, the shorter the cycle of managerial decision-making.
As a rule, MPs pay little attention to the personnel selection system, production planning (some MPs were created without a preliminary economic feasibility study and planning for the development of the enterprise), building a reporting system and monitoring the most important economic indicators. The process of transformation of the SE into a large company is evolutionary, self-developing. As approaches to doing business begin to change at the SE, the organizational structure of the enterprise is formed, a personnel management system appears, production and production begins to be planned. financial activities enterprises organized by R&D. As a result, the quality of products or services provided will improve, the sales market will expand, regular consumers will appear, which in turn expands the scope of MP activities. Thus, the process of evolution of the SE and its transformation into a large enterprise can be represented as follows:
"growth in the scope of restructuring organizational structure growth in the scale of activities ... "
It should be avenged that of the largest international corporations, many were remembered precisely in an evolutionary way on the basis of the originally created MPs - these are IBM, Microsoft, MacDonald's, etc.
The main feature of MPs is their great sensitivity to changes in the economic environment. Since a characteristic feature of a market economy is the cyclical development, the problem of SE survival is the availability of reserves in order to survive a period of recession and wait for the market to rise. As an example, we can cite an MP engaged in the sale building materials, where the following structure of the market cycle is clearly expressed: rise in demand - April - November, decline - December - March. The problem for the survival of the enterprise is that it must accumulate a sufficient amount of profit during the boom period in order to finance its fixed costs during recession: wages, rent, hospitality, taxes.
A small business has a small amount of resources, so its distinctive feature is its high sensitivity to changes in the level of fixed costs. So, if in a large company hiring one employee (average monthly production of 10,000 units) with salary 1000 dollars leads to an increase in the price of products by 0.15 dollars. (100.15 dollars), then for SE in the same industry (average monthly production of 100 units), hiring an additional employee will cause an increase in the price of products by 15 dollars. ($115). Another feature of SE as a specific business sector is a significant amount of bankruptcies - about 50% of SE are closed in the first two years of activity, only 15% of SE are successful.
At the same time, the bankruptcy process is an integral part of the functioning economic mechanism, allowing the economy to get rid of unprofitable enterprises and inefficient entrepreneurs. To ensure stable operation economic system It is enough for the state to keep the desire of potential entrepreneurs to open their own business, so in many countries it tries to make the bankruptcy procedure as less painful as possible for the entrepreneur. From this point of view, it is important to find a clear balance between stimulating business activity and a minimum level of entrepreneurial responsibility, which protects society from unwanted experiments with economic resources and reduces the number of microcrises in the economy in the form of company bankruptcy.
Discussed above distinctive features MP characterize the most important features of the functioning of small businesses. At the same time, it should be noted that the number of distinguishing features of SE and large enterprises that are distinguished by domestic and foreign scientists - M. Balashevich, G. Pfol, P. Kellerwessel, J. Mugler and others - is much greater. Distinctive features in approaches to doing business small and large companies stand out in the areas of management, organization of production, marketing, R & D and personnel management.
The term "small business" implies quantitative certainty, its separation from large forms of management. The prominent role of small business in the economy various countries prompted researchers and practitioners to give this phenomenon a more or less universal definition. The definition of small business differs both quantitatively and qualitatively depending on the type of country. Both describe various aspects of the life of small enterprises, allow you to create a more or less complete picture of this sector of the economy, determine its specific place in the socio-economic structure of society.
The problem of defining small business is not only of theoretical importance. The exact definition of the object allows, firstly, to keep statistical records economic activity in this sector of the economy and represent its contribution to the economic development of the country. Secondly, to develop programs of tax, credit-financial, administrative state support for small businesses.
Traditionally, in the literature, the quantitative criteria for small business include:
- - the number of employees. So in the US, small and medium-sized companies include firms with up to 500 employees in the manufacturing industry, up to 100 people in wholesale trade, up to 50 people in retail and other industries. In Japan, the number of employees in an enterprise is also the main indicator by which membership in this category is determined. It should be less than 1000 people in the mining industries, less than 300 people for all other types of industry, transport, communications and construction, less than 100 people in wholesale trade and less than 50 people in retail trade and the service sector.
- - volume of sales (turnover);
- - value of assets. This criterion is less quantified than the previous two. It is used in cases where, as part of supporting small businesses, the state supports relatively large firms that play key roles in the country's economy. So in 1966, the American Small Business Administration classified "American Motoros" as a small business. This was done to enable the firm to bid for government contracts. At that time, American Motors was considered the 63rd largest manufacturer, had 32,000 employees and $991 million in sales revenue. The Small Business Administration justified its decision by saying that the company did not dominate the industry and by its position its support could play a key role in ensuring the sustainability of the national automotive industry.
Using only quantitative criteria to classify an enterprise as a small business is not enough for the following reasons:
- * the objective conditions of entrepreneurial activity in various sectors of the economy are not comparable, which requires adjusting the concept of small and medium-sized enterprises for each specific country and industry, i.e. determining not only the set of parameters used, but the value of each of them;
- *cross-country differences in the methodology for calculating such quantitative criteria as sales volume, turnover, asset value, etc., which in practice can lead to the substitution of the object of comparison when comparing the contribution of this category of enterprises to macro indicators of economic development;
- * Obvious differences in quantitative criteria when referring to the category of a small enterprise.
The formal-quantitative approach must be supplemented with qualitative criteria. This approach allows us to consider a small business not as a reduced variety big company, but as an organization, the functioning of which differs from the life of a large firm by a number of specific features, namely: a high degree of uncertainty, a potentially higher degree of susceptibility to technical, organizational, managerial innovations, as well as forced constant variability, the need to constantly adapt to changes external environment and therefore change internally. Thus, it is possible to combine small and medium-sized enterprises into a special, distinct from large corporations a typological form of entrepreneurship with specific problems, methods and ways of organizing and doing business, features of intra-company management and building relationships with the state and the corporate sector of the economy.
Small business criteria include:
- *relatively small number of produced products (services);
- * relatively limited resources (financial, human, etc.) and the predominant use of non-centralized (informal) sources of funding, which practically does not allow going beyond the scope of core activities;
- *high organizational and functional flexibility and mobility;
- * less developed management systems, relatively simple procedures for assessing and controlling the strategic position of the company;
- * unsystematic management, the predominance of "management of common sense";
- *concentration of the majority of shares and, accordingly, management positions with the founders of the enterprise and / or their relatives (the functions of ownership and management are most often not separated);
- * the ability to master only limited (local) market segments;
- * Steady desire to maintain the legal independence of the company.
Small enterprises can have the following organizational and legal forms:
- - general partnership (Articles 69 - 81 Civil Code Russian Federation);
- - limited partnership (articles 82 - 86 of the Civil Code of the Russian Federation);
- -society with limited liability(Articles 87 - 94 of the Civil Code of the Russian Federation);
- - additional liability company (Article 95 of the Civil Code of the Russian Federation);
- - joint-stock company (articles 96 - 104 of the Civil Code of the Russian Federation, as well as the Federal Law "On joint-stock companies ah” of December 26, 1995 N 208-FZ (as amended on June 13, 1996));
- - production cooperative (articles 107 - 112 of the Civil Code of the Russian Federation, as well as the Federal Law "On production cooperatives"of 08.05.96 N 41-FZ).
A general idea of the level of development of small business in the Russian Federation can be obtained by classifying it according to a set of indicators that characterize the current state of small business. The following were chosen as the most significant:
- 1) the number of registered SEs;
- 2) the average number of people employed in the SE;
- 3) the average volume of production of products (works, services) by one SE in monetary terms;
- 4) the average number of investments in fixed capital per one SE.
Small business, or small business, represents the most numerous layer of small proprietors, who, due to their smallness, largely determine the socio-economic and, to some extent, the political level of the country's development.
Main economic traits small business:
- *isolation, i.e. managing at your own risk;
- * specialization in any type of activity;
- *realization of industrial goods (services) through the sale and purchase on the market.
Small business is a business sector that largely determines the rate of economic growth, the state of employment of the population, the structure and quality of the gross national product. And if big business is the pivot modern economy, then small and medium business- its connecting links. Therefore, the development of small business is important both for the whole of Russia as a whole and for a single region.
As world practice shows, the main criterion indicator, on the basis of which enterprises of various organizational legal forms relate to small businesses, is primarily the average number of employees employed during the reporting period at the enterprise. In a number scientific works Small business refers to an activity carried out by a small group of persons, or an enterprise managed by one owner. As a rule, the most common criteria on the basis of which enterprises are classified as small businesses are:
- number of staff;
- the size authorized capital;
— value of assets;
- the volume of turnover (profit, income).
According to the World Bank, the total number of indicators by which enterprises are classified as small businesses (businesses) exceeds 50. However, the most commonly used criteria are those described above. In almost all countries, the determining criterion is the number of employees for the reporting period.
It is possible to formulate several groups of sustainable features of small business, due to:
1. Character production process: the limited scale of the means of production and technological processes used;
a small range of manufactured products, i.e. narrow specialization;
simplification of the marketing system.
2. The specifics of the management system and leadership:
unity of ownership and direct management of the enterprise;
the special importance of the role of the manager in the life of the enterprise, his direct involvement in almost all functional areas;
compactness of the management team and multifunctionality of managers;
the absence of cumbersome management structures, the simplicity of information links, the informal nature of planning and control;
speed of decision making.
3. The state of individual components (personnel, finance, etc.):
a special, personalized nature of the relationship between the employee and the owner (small businesses are much more prone to paternalism than large ones);
flexibility, susceptibility to innovations;
small scale of financial resources used;
low capitalization, meaning that the owners use only a small share of the income to expand the fixed capital;
high capital turnover;
significant impact on personnel policy, Adoption strategic decisions, the choice of legal forms and other parameters of the economic activity of family and kinship, which is due to the right of inheritance.
4. Features of external influences are:
— locality of resource and sales markets;
- informality of relationships with a narrow circle of suppliers and consumers;
— the position of a “slave” in the system of cooperative ties with large and medium-sized enterprises;
- hypersensitivity to fluctuations in the economic situation, the political situation, changes in legislation;
- limited sources of financing and a chronic lack of capital (if the "giants" draw the necessary resources mainly through stock exchanges, then small businesses rely on limited bank loans, their own savings, cash friends, acquaintances and relatives);
- a large degree of dependence on the system of support for small businesses.
Russian small business has some features that distinguish it from small enterprises. foreign countries features. The most significant of them are:
- the combination of several types of activities within the framework of one small enterprise, the inability in most cases to focus on a single-product development model;
- the desire for maximum independence, while a significant part of foreign small businesses operate on a subcontract basis, franchising, etc.;
- general low technical level and low technological equipment, combined with significant innovative potential;
- a high level of qualification of small business personnel due to the outflow of such specialists from the public sector of the economy;
- low management level, lack of knowledge, experience and culture of market relations;
- a high degree of adaptability to a difficult economic environment, exacerbated by disorganization in the system government controlled and the growing criminalization of society;
- underdevelopment of the system of self-organization and infrastructure for supporting small businesses;
— the desire of successfully functioning small businesses to go beyond local markets, including international markets;
- work in the absence of complete and reliable information about the state and market conditions, the underdevelopment of the system of information, consulting and training services.
In the United States of America, small enterprises are those with up to 25 employees, small - 25-99 people, medium - 100-499 people, large - 500-999 people, the largest - over 1000 people. In a number of industries, the amount of turnover is also taken into account: in wholesale trade - up to 18 million dollars a year, in retail, services and transport - up to 5 million dollars. In Japan, the number of employees (up to 50 in retail trade, up to 100 in wholesale trade, up to 300 in manufacturing and construction) and the size of the authorized capital (up to 10, 30 and 100 million yen, respectively) are taken into account as a criterion for distinguishing small enterprises in Japan. . Small enterprises stand out in particular (in industry - no more than 20 people, in trade and services - no more than 5 people). However, a small business in the United States of America refers only to a business that exists and operates independently of other enterprises and does not dominate the market. In the countries of the European Union, small, small and medium-sized businesses are highlighted. This takes into account not only the number of employees (differentiated by industry), but also the size of equity capital and annual turnover. AT Federal Republic Germany also uses a predominantly quantitative approach. Small business is considered to be with the number of people employed in it from one to 49 people.
In Russia, on June 14, 1995, the Federal Law of the Russian Federation “On State Support for Small Business in the Russian Federation” No. 88-FZ was adopted. Small business entities have come to be understood as commercial organizations, in authorized capital in which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations, charitable and other foundations does not exceed 25%, the share owned by one or more legal entities that are not small business entities does not exceed 25% and in which the average number of employees for the reporting period on exceeds the limit levels:
in industry - 100 people;
in construction - 100 people;
in transport - 100 people;
in agriculture - 60 people;
in the scientific and technical field - 60 people;
in wholesale trade - 50 people;
in retail trade and consumer services - 30 people;
in other industries and in the implementation of other activities - 50 people.
AT federal law“On State Support of Small Business in the Russian Federation” it was established that small business entities also mean individuals involved in entrepreneurial activity without forming a legal entity.
According to the State Statistics Committee and the Ministry of Taxation of Russia, today there are about 5.5 million small businesses in the country - small enterprises (legal entities) and entrepreneurs without forming a legal entity (PBOYuL), as well as farms.
In the cities of Russia, the number of small enterprises is 880 thousand, which employ 6600 thousand workers (8.6% of the total employed population), about 4.5 million people are engaged in individual entrepreneurial activities. In the industrial sector, the number of small enterprises at the end of 2004 was 125,000, compared with 2003 it decreased by 6.4%; in the scientific and technical sphere - 28 thousand with a reduction of 7.4%.
AT countryside As of the end of 2004, there were 265,500 peasant (farmer) households; compared to 1997, their number decreased by 5%. In addition, about 2.5 million household households also supply their products to the market.
In general, the small sector of the economy employs approximately 15 million people, which is 20% of the total employed population.
Since 2003, small enterprises have been especially singled out, which have switched to a simplified taxation system. This takes into account not only the number, but also the annual sales volume. This approach is quite justified, since with a high capital intensity and automation of production, for example, in the energy sector, an enterprise with small team is capable of producing products worth many tens of millions of rubles and dominating the regional and even national market.
Quantitative indicators do not determine the status of small and medium-sized businesses as a socio-economic institution, but only its division into medium (mainly in the form of closed joint-stock companies and limited liability companies), small (mainly business partnerships and cooperatives) and small business (mainly without education). legal entity).
2. The procedure for determining taxation under the simplified system of taxation, accounting and reporting
When determining tax base income and expenses are determined on an accrual basis from the beginning of the tax period. An enterprise or an individual entrepreneur who has switched to the simplified tax system can choose the object of taxation. Depending on which object of taxation the taxpayer has chosen, the tax base for the single tax will be calculated.
The object of taxation is income. In the event that the object of taxation is the income of an organization or individual entrepreneur, then the tax base is monetary value income of the organization or individual entrepreneur. In this case, the base for a single tax is determined on the day on which the funds arrived at the taxpayer's account or at his cash desk. In addition, one should not forget about such types of income as receiving other property and (or) property rights. The day of receipt of property and (or) property rights will be the day of receipt of these incomes.
According to Article 346.15 of the Tax Code of the Russian Federation, Part II, the income of an organization applying the USN is recognized as income from sales (Article 249 of the Tax Code of the Russian Federation, Part II, non-operating income (Article 250 of the Tax Code of the Russian Federation, Part II), while the income provided for by Art. 251 of the Tax Code of the Russian Federation, part II.
Thus, the tax base in this case will be determined by the taxpayer as the sum of all income received for the reporting (tax) period. In accordance with Art. 249 of the Tax Code of the Russian Federation, part II, sales proceeds are determined on the basis of all receipts related to payments for goods (works, services) sold or property rights expressed in cash and (or) in kind.
According to Art. 250 of the Tax Code of the Russian Federation, part II, non-operating income of a taxpayer is recognized, in particular, income:
From equity participation in other organizations;
In the form of a positive (negative) exchange rate difference resulting from the deviation of the selling (purchasing) rate of foreign currency from the official rate established by central bank the Russian Federation as of the date of transfer of ownership of foreign currency;
In the form of fines, penalties and (or) other sanctions recognized and paid by the debtor on the basis of a court decision that has entered into force for violation of contractual obligations, as well as amounts of compensation for losses or damage;
From the lease of property (sublease), if such income is not defined by the taxpayer as income from the sale;
From the granting for use of rights to the results of intellectual activity and equivalent means of individualization (in particular, from the granting for use of rights arising from patents for inventions, industrial designs and other types of intellectual property), if such income is not defined by the taxpayer as income from sales ;
In the form of interest received under loan, credit, bank account, bank deposit agreements, as well as on securities and other debt obligations;
In the form of gratuitously received property (works, services) or property rights, except for the cases specified in Art. 251 of the Tax Code of the Russian Federation, part II.
Upon receipt of property (works, services) free of charge, the assessment of income is carried out on the basis of market prices, determined taking into account the provisions of Art. 40 of the Tax Code of the Russian Federation, part I, but not less than the residual value determined in accordance with Chapter 25 of the Tax Code of the Russian Federation, part II - for depreciable property and not less than production costs (acquisition) - for other property (work performed, services rendered). Information on prices must be confirmed by the taxpayer - the recipient of property (works, services) documented or by conducting an independent assessment:
In the form of income distributed in favor of the taxpayer with his participation in a simple partnership;
In the form of income of previous years, identified in the reporting (tax) period;
In the form of the cost of materials or other property received during dismantling or dismantling during the liquidation of fixed assets being decommissioned (except for the cases provided for in subparagraph 19, paragraph 1, article 251 of the Tax Code of the Russian Federation, part II;
In the form of property (including funds), works, services used for other purposes that were received as part of charitable activities (including in the form of charitable assistance, donations), earmarked receipts, earmarked financing, with the exception of budget funds. With regard to budgetary funds used for other than their intended purpose, the norms of the budgetary legislation of the Russian Federation are applied.
Taxpayers who have received property (including cash), works, services as part of charitable activities, targeted revenues or targeted financing, at the end of the tax period, submit to the tax authorities at the place of their registration a report on the intended use of the funds received in the form approved by the Ministry of the Russian Federation. Federation of taxes and fees.
In the form of refunds from non-profit organization previously paid contributions (contributions) in the event that such contributions (contributions) were previously taken into account as expenses when forming the tax base;
In the form of income received from operations with financial instruments of futures transactions, subject to the provisions of Art. 301 - 305 of the Tax Code of the Russian Federation, part II;
In the form of the cost of surplus inventory and other property, which are identified as a result of the inventory.
For a taxpayer applying the simplified tax system, by and large, it does not matter to which category of income this or that income is assigned: to income from sales or to non-operating income, because there is no such division in tax accounting. The most important thing is to correctly form the tax base, that is, indicate all the income received in this reporting (tax) period.
Note some features in determining the amount of income. First of all, it should be remembered that the amounts of advances received are income and form the tax base for a single tax. All other income specified in Art. 251 of the Tax Code of the Russian Federation, part II, are not recognized as the income of a taxpayer - a simplified taxpayer and do not participate in the formation of the taxable base.
As for individual entrepreneurs applying the simplified tax system, they can form their taxable base for a single tax using the same articles of the Tax Code of the Russian Federation as organizations. This opinion was expressed in the letter of the Ministry of Taxes of the Russian Federation dated June 11, 2003 No. SA-6-22/657.
The object of taxation is income reduced by the amount of expenses.
If the object of taxation is the income of an organization or individual entrepreneur, reduced by the amount of expenses, the tax base is the monetary value of income, reduced by the amount of expenses.
Thus, the tax base in this case is determined as the difference between the income received by the taxpayer and the expenses incurred by him.
Everything that has been said above regarding the determination of the amount of income applies to this category of taxpayers.
Expenses are presented in detail in the "Procedure for determining and recognizing expenses" section.
At the same time, in accordance with the provisions of Article 346.18 of the Tax Code of the Russian Federation, Part II, taxpayers using income reduced by the amount of expenses as an object of taxation are entitled to reduce the tax base by the amount of the loss received following the results of previous tax periods in which the taxpayer applied the simplified taxation system and used as an object of taxation income, reduced by the amount of expenses. In this case, the loss is understood as the excess of costs determined in accordance with Art. 346.16 of the Tax Code of the Russian Federation, part II, over income determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation Part II.
It should be borne in mind that such a loss cannot reduce the tax base by more than 30 percent. The rest of the loss can be carried forward to the next tax periods, but not more than 10 tax periods.
The taxpayer is obliged to keep documents confirming the amount of the incurred loss and the amount by which the tax base was reduced for each tax period, during the entire period of exercising the right to reduce the tax base by the amount of the loss.
The loss received by the taxpayer when applying the general taxation regime is not accepted when switching to the simplified taxation system.
The loss received by the taxpayer when applying the simplified taxation system is not accepted when switching to the general taxation regime.
Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation have one more tax base - this is income. The taxpayer applies this tax base when calculating the minimum tax. The minimum tax is calculated based on the results of work for the tax period.
A task
Calculate the UTRR payable for the 3rd quarter of 2005 based on the following data: Enigma LLC is located in the town of Goryachiy Klyuch and provides road transport services for shipping. Services rendered in the city and other activities of the enterprise is not engaged. Quantity Vehicle is 7 units.
Answer
More than 103 thousand people live in Goryachiy Klyuch. In accordance with Art. 2 (p. 3.1) of the Law of the Krasnodar Territory "On a single tax on imputed income for certain types activities” we determine the adjusting coefficient of basic profitability K2 for services in the provision of vehicles in the amount of K2 = 1.0
VD \u003d DB (N1 + N 2 + N3) (K1 + K2 + K3),
where BD - basic profitability, BD = 6000;
N is the number of vehicles.
We get
ID \u003d 6000 * (7 + 7 + 7) * 1 * 1.0 * 1.104 \u003d 139104
Tax rate 15%
We get
UTII \u003d 15% * VD / 100% \u003d 15% * 139104 / 100% \u003d 20865.6 rubles.
Thus, the amount of the single tax on the imputed tax is 20856.6 rubles.
Bibliography
Civil Code of the Russian Federation. Part 1 of November 30, 1994 / / SZ RF. 1994. No. 32. Art. 3301.
Civil Code of the Russian Federation. Part 2 of January 26, 1996 / / SZ RF. 1996. No. 5. Art. 410.
Tax Code of the Russian Federation (Part One) dated July 31, 1998 // Collection of Legislation of the Russian Federation. 1998. No. 31. Art. 3824. (as amended by the Federal Law of 02.11.2004 No. 127-FZ)
