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Quantitative criteria for small businesses include: Basic criteria for determining small business. The concept of “small business”

NON-GOVERNMENTAL EDUCATIONAL INSTITUTION OF SECONDARY VOCATIONAL EDUCATION CAPITAL PROFESSIONAL BUSINESS COLLEGE

TEST
discipline: Accounting for small businesses
on the topic: The concept of small businesses. Basic criteria for defining a small enterprise.
5th year students of the management department 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 determining small business 7
3. Quantitative criteria for determining 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 businesses that make it possible to create additional jobs, provide employment and growth in production, and, as a result, mitigate the consequences of the crisis and reduce social tension in society.
The goal of state policy is to create favorable conditions for the development of entrepreneurship in those areas that provide 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 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, and the USA, there is already experience in research at the national and international levels on various aspects problems of development of small and medium-sized enterprises. Examples of such research are emerging in Russia, as well as in other countries of Eastern Europe. However, the data obtained are quite fragmentary. This is largely due to the difference in approaches to defining a small and medium-sized enterprise. At the same time, individual attempts by both foreign and domestic researchers to develop a single or generalized definition of small business seem to be doomed to failure from the very beginning.
However, in each country, in parallel, there are national approaches to the definition of small business, varying for specific purposes.
The purpose of the test is to give a concept to small businesses and identify the main criteria for defining a small enterprise.

The concept of “small business”

There are many approaches to defining the essence of the concept of “small business”, and the generally accepted interpretation varies depending on the subjective perception of the author of the terminological interpretation, the state and industry affiliation of the small entrepreneur and many other factors.
If we consider the expanded 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 a secondary role in comparison with them in the economy of the state. In a narrower sense, a small business is a commercial private enterprise that meets individual criteria for each state and industry, prescribed in the relevant regulatory documents of national importance.
There are also more broad concept- “entrepreneurship”, which implies the purposeful risky activity of an individual or legal entity, the main goal of which is to maximize profits through the production and sale of goods, performing various types of work and providing services. The effectiveness of an entrepreneur is assessed not so much on the basis of the rise in price of his business, but rather on the basis of the percentage increase in profits over a certain period.
Small and medium-sized businesses have their own organization - “Support of Russia”.
The activities of small and medium-sized businesses in Russia are regulated by Federal Law 209-FZ, adopted on July 24, 2007, “On the development of small and medium-sized businesses in Russian Federation”, which specifies the criteria for classifying an enterprise as a small business.
According to clause 1, part 1, art. 4 of this Federal Law (hereinafter referred to as the Federal Law)
Small and medium-sized businesses include consumer cooperatives included in the unified state register of legal entities and commercial organizations(with the exception of state and municipal unitary enterprises), as well as individuals included 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) farms.

Main criteria for determining small business

The problems that arise during comparative studies of the level of development of small and medium-sized businesses in individual countries clearly demonstrate the methodological and practical difficulties associated with establishing uniform approaches to defining the boundaries of small business.
In the course of analyzing international practice in developing criteria for identifying the small and medium-sized business sector, 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 prevailing economic models and culture different countries, both quantitative and qualitative criteria can vary significantly. There are often situations when even the goals of distinguishing between small, medium and large enterprises within one country.

Quantitative criteria for determining small business

Restriction by status

For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities is not must exceed twenty-five percent (except for the assets of joint-stock investment funds and closed-end mutual investment funds), the share of participation owned by one or more legal entities that are not small and medium-sized businesses must not exceed twenty-five percent (this limitation does not apply to business companies, whose activity consists of the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) of such business entities - budgetary scientific institutions or scientific institutions created by state academies of sciences or budgetary educational institutions of higher professional education or educational institutions of higher professional education created by state academies of sciences); (Clause 1 Part 1 Article 4 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”

Limit on number of employees

The number of permanent employees should not exceed 250 people
The average number of employees for the previous calendar year should not exceed the following maximum values of the average number of employees for each category of small and medium-sized businesses:
a) from one hundred one to two hundred fifty people inclusive for medium-sized enterprises;
b) up to one hundred people inclusive for small enterprises; Among small enterprises, microenterprises stand out - up to fifteen people;

Revenue limit
From January 1, 2008, in accordance with Decree of the Government of the Russian Federation dated July 22, 2008 N 556, the maximum values of revenue from the sale of goods (work, services) for the previous year, excluding value added tax, were established for the following categories of small and medium-sized businesses:

Qualitative criteria for determining small business

Among the qualitative criteria characteristic of small businesses, and traditionally indicated in international practice, the following should be mentioned:
unity of ownership and direct management of the enterprise. The owner, as a rule, manages the enterprise himself, taking on 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 entrepreneur’s relationship with partners, resource suppliers and buyers of finished products, as well as the informal, personal nature of the relationship with each employee of the enterprise;
relatively small markets for resources and sales, which do not allow a small firm to have a significant influence 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 are so successful in defining their market niche that they practically become monopolists within it;
family nature of the enterprise, business management: 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 representatives, etc.;
Small firms have a special nature of financing. If large corporations form the necessary financial resources through stock exchanges, then a small enterprise can count 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 businesses and the activity of entrepreneurs largely determines the level of democratization of the state and the openness of its economy. By supporting the small business segment, the state solves the general problems of increasing the level of well-being of the population and increasing the percentage of citizens with an average income level, and tax revenues from small businesses significantly 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 is worth noting that the role of small enterprises in the market economic system it is difficult to overestimate, since, in fact, it is entrepreneurship that is the constructive unit and guarantee of the existence of a developed 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 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.

REFERENCES

Civil code

5. Kolesnikova L.A.. Entrepreneurship and small business in a modern state: development management, M. - 2000. - 210 p.
6. Small business in Russia. Institute of Strategic Analysis and Entrepreneurship Development. M., CONSECO, 1998. – P.45 - 47.

The term “small business” implies quantitative certainty, its separation from large forms of management. The prominent role of small businesses 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 from both quantitative and qualitative points of view depending on the type of country. Both describe various aspects of the life of small enterprises, make it possible to create a more or less complete picture of this sector of the economy, and determine its specific place in the socio-economic structure of society.

The problem of defining small business is not only of theoretical significance. An accurate definition of an object allows, firstly, to conduct substantive statistical records economic activity in this sector of the economy and represent its contribution to the economic development of the country. Secondly, develop programs of tax, credit, financial, administrative, etc. state support for small enterprises.

Traditionally in literature, the number quantitative criteria small businesses include:

number of employees;

sales volume (turnover);

asset value.

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 different sectors of the economy are not comparable, which requires adjusting the concept of a small and medium-sized enterprise for each specific country and industry, i.e. determining not only the set of parameters used, but the value of each of them;

intercountry differences in the methodology for calculating such quantitative criteria as sales volume, turnover, asset value, etc., which in practice can lead to 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 classifying a small enterprise.

The formal quantitative approach must be supplemented with qualitative criteria. This approach allows us to consider a small enterprise not as a reduced variety big company, but as an organization, the functioning of which differs from the life of a large company 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 unite small and medium-sized enterprises into a special one, different from large corporations a typological form of entrepreneurship with specific problems, methods and methods of organizing and running a business, features of intra-company management and building relationships with the state and the corporate sector of the economy.

Such quality criteria for a small business include:

relatively small number of products (services) produced;

relatively limited resources (financial, personnel, etc.) and the predominant use of non-centralized (informal) sources of financing, which practically does not allow going beyond the scope of the core activity;

high organizational and functional flexibility and mobility;

less developed management systems, relatively simple procedures for assessing and monitoring the strategic position of the company;

unsystematic management, the predominance of “common sense management”;

concentration of the majority of shares and, accordingly, management positions with the founders of the enterprise and/or their relatives (ownership and management functions are most often not separated);

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To determine special status, the legislation of countries with developed market economies identifies quantitative criteria for identifying small businesses and determines the main directions of support for small businesses. Small business defies easy definition.

In most economically developed countries, the following indicators are important criteria for identifying small businesses:

Number of employees,

So in USA Small and medium-sized companies include firms with up to 500 employees in the manufacturing industry, in wholesale trade up to 100 people, in retail trade and other industries up to 50 people. In Japan the number of employees at the 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.

Dimensions equity or total assets;

Equity- total capital investments made investor. Total assets - the totality of cash, inventories, land, machinery, equipment and other resources owned by enterprises.

Market position.

This criterion is less quantitative 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 Motors as a small business. This was done in order to give the company the opportunity to bid for government contracts. At that time, American Motors was considered the 63rd largest manufacturer, had 32 thousand employees and sales revenue of $991 million. The Small Business Administration justified its decision by the fact that the company did not dominate the industry both in its position and its support could play a key role in ensuring the sustainability of the national automotive industry 2 .

Each of the listed criteria is not universal. has its advantages and disadvantages. Due to the fact that it is easiest to take into account the number of employees, this criterion is used to define a business in many countries.

Russian legislation identifies the following criteria for defining small enterprises:

Number of working personnel(before 1995 the upper limit was 200 people, now 100)

Participation in the capital of an enterprise other companies and organizations.

(According to the law “On state support small businesses 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 businesses does not exceed 25%, and in which the number of employees during the reporting period does not exceed the following maximum levels: in industry, construction and transport - 100, in wholesale trade - 50, in retail trade and consumer services -30, in other industries and other types of activities - 50 people.).

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 workers employed at the enterprise during the reporting period. In a number scientific works A small business is defined as an activity carried out by a small group of individuals or an enterprise managed by a single owner. As a rule, the most general criteria on the basis of which enterprises are classified as small businesses are:

— number of personnel;

- size authorized capital;

— amount of assets;

— 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 frequently used criteria are those described above. In almost all countries, the determining criterion is the number of employees during the reporting period.

It is possible to formulate several groups of sustainable features of small business, due to:

1. Character production process: limited scale of the means of production and technological processes used;

a small range of manufactured products, i.e. narrow specialization;

simplification of the sales system.

2. Specifics of the management and leadership system:

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 versatility of managers;

absence of cumbersome management structures, simplicity of information connections, informal nature of planning and control;

speed of decision making.

3. The state of individual components (personnel, finances, etc.):

the special, personalized nature of the relationship between employee and owner (small businesses are much more prone to paternalism than large ones);

flexibility, receptivity to innovation;

small scale of financial resources used;

low capitalization, meaning that owners use only a small share of income to expand fixed capital;

high capital turnover;

significant impact on personnel policy, acceptance strategic decisions, the choice of legal forms and other parameters of economic activity of family and kinship ties, which is determined by 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 “follower” in the system of cooperative relations with large and medium-sized enterprises;

— hypersensitivity to fluctuations in economic conditions, 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 high degree of dependence on the small business support system.

Russian small business has some differences that distinguish it from small enterprises foreign countries features. The most significant of them are:

— combination of several types of activities within one small enterprise, the impossibility in most cases of focusing on a single-product development model;

— the desire for maximum independence, while a significant part of foreign small enterprises operate under subcontracting, franchising, etc.;

— general low technical level and low technological equipment combined with significant innovative potential;

— a high level of qualifications 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;

- high degree of adaptability to a difficult economic situation, aggravated by disorganization in the system public administration and the increasing criminalization of society;

— underdevelopment of the system of self-organization and infrastructure for supporting small enterprises;

— the desire of successfully operating small enterprises to go beyond local markets, including international markets;

— work in the absence of complete and reliable information about the state and conditions of the market, underdevelopment of the system of information, consulting and training services.

In the United States of America, small business units include those with up to 25 employees, small – 25–99 people, medium – 100–499 people, large – 500–999 people, 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 per year, in retail trade, services and transport - up to 5 million dollars. In Japan, as a criterion for identifying small enterprises, the number of employees is taken into account (in retail trade - up to 50, wholesale trade - up to 100, in manufacturing and construction - up to 300 people) and the size of the authorized capital (up to 10, 30 and 100 million yen, respectively) . Small enterprises are especially distinguished (in industry - no more than 20 people, in trade and services - no more than 5 people). At the same time, 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 business. This takes into account not only the number of employees (differentiated by industry), but also the size of equity capital and annual turnover. IN Federal Republic Germany also uses a predominantly quantitative approach. A small business is considered to have a number of employees ranging from one to 49 people.

In Russia, on June 14, 1995, the Federal Law of the Russian Federation “On State Support of Small Business in the Russian Federation” No. 88-FZ was adopted. Small businesses 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 businesses does not exceed 25% and in which the average number of employees for the reporting period does not exceed the limit levels:

in industry - 100 people;

in construction – 100 people;

on transport – 100 people;

V 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 when carrying out other types of activities - 50 people.

Until 1996, in accordance with Resolution of the Council of Ministers of the RSFSR dated July 18, 1991 No. 406 “On measures to support and develop small enterprises in the RSFSR,” these included enterprises of all organizational and legal forms with average number workers not exceeding 200 people in industry and construction; in science and scientific services - up to 100 people; in other industries production sector– up to 50 people; and in retail, wholesale trade, catering and non-production sectors - up to 15 people. Thus, in 1995, the permissible number of personnel of a small enterprise in industry and construction was reduced, and in trade it was increased.

IN Federal Law“On state support for small businesses in the Russian Federation” it is established that small business entities also mean individuals engaged in entrepreneurial activity without forming a legal entity.

According to the State Statistics Committee and the Ministry of Taxes of Russia, today there are about 5.5 million small businesses in the country - small enterprises (legal entities) and entrepreneurs without a legal entity (PBOYUL), as well as farms.

In Russian cities, the number of small enterprises is 880 thousand, employing 6,600 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 thousand, compared to 2003 it decreased by 6.4%; in the scientific and technical sphere - 28 thousand with a reduction of 7.4%.

IN rural areas At the end of 2004, there were 265.5 thousand peasant (farm) farms operating; compared to 1997, their number decreased by 5%. In addition, about 2.5 million family households also supply their products to the market.

In general, approximately 15 million people are employed in the small sector of the economy, which is 20% of the total employed population.

Since 2003, small enterprises have been specially allocated and 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 high capital intensity and automation of production, for example in the energy sector, an enterprise with small team capable of producing products worth many tens of millions of rubles and dominating the regional and even national markets.

Quantitative indicators do not determine the status of small and medium-sized businesses as a socio-economic institution, but only their division into medium-sized ones (mainly in the form of closed joint stock companies and societies with limited liability), small (mainly business partnerships and cooperatives) and small business(mostly without forming a legal entity).

2. The procedure for determining taxation under a 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 individual entrepreneur who has switched to the simplified tax system can choose the object of taxation. Depending on what 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 case when the income of an organization is selected as an object of taxation or individual entrepreneur, then the tax base is recognized monetary value income of an organization or individual entrepreneur. In this case, the single tax base is determined on the day on which the funds were received into the taxpayer’s account or into his cash office. 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 simplified tax system is 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 income provided for in Art. 251 Tax Code of the Russian Federation, part II.

Thus, the tax base in this case is determined by the taxpayer as the sum of all income received during the reporting (tax) period. In accordance with Art. 249 of the Tax Code of the Russian Federation, Part II, revenue from sales is determined on the basis of all receipts associated with payments for goods (work, 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, as income:

From equity participation in other organizations;

In the form of a positive (negative) exchange rate difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate established Central Bank Russian Federation on 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 legal force for violation of contractual obligations, as well as amounts of compensation for losses or damages;

From leasing (subleasing) property, if such income is not defined by the taxpayer as income from sales;

From granting for use rights to the results of intellectual activity and equivalent means of individualization (in particular, from 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 agreements, credit agreements, bank accounts, bank deposits, as well as on securities and other debt obligations;

In the form of gratuitously received property (work, services) or property rights, except for the cases specified in Art. 251 Tax Code of the Russian Federation, part II.

When receiving property (work, services) free of charge, income is assessed based on market prices determined taking into account the provisions of Art. 40 of the Tax Code of the Russian Federation, Part I, but not lower 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 lower than the cost of production (acquisition) - for other property (work performed, services provided). Information on prices must be confirmed by the taxpayer - the recipient of the property (work, 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 from previous years identified in the reporting (tax) period;

In the form of the cost of received materials or other property during dismantling or disassembly during the liquidation of fixed assets being taken out of service (except for the cases provided for in paragraph 19, paragraph 1, article 251 of the Tax Code of the Russian Federation, part II;

In the form of property (including funds) used for other purposes than for its intended purpose, works, services received as part of charitable activities (including in the form of charitable assistance, donations), targeted revenues, targeted financing, with the exception of budget funds. In relation to budget funds used for purposes other than their intended purpose, the provisions of the budget legislation of the Russian Federation are applied.

Taxpayers who received property (including money), work, services within the framework of charitable activities, targeted income 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 a form approved by the Ministry of the Russian Federation. Federation for taxes and fees.

In the form of refund amounts from non-profit organization previously paid contributions (contributions) if such contributions (contributions) were previously taken into account as expenses when forming the tax base;

In the form of income received from transactions with financial instruments of futures transactions, taking into account the provisions of Art. 301 - 305 Tax Code of the Russian Federation, part II;

In the form of the value of surplus inventories and other property that are identified as a result of the inventory.

For a taxpayer applying the simplified tax system, by and large, it does not matter what category of income this or that income is classified into: income from sales or non-operating income, because simplifiers do not have such a division in tax accounting. The most important thing is to correctly formulate the tax base, that is, indicate all income received in a given reporting (tax) period.

Note some features when determining the amount of income. First of all, it should be remembered that the amounts of advances received relate to income and form the tax base for the single tax. All other income specified in Art. 251 of the Tax Code of the Russian Federation, Part II, are not recognized as income of the simplified taxpayer and do not participate in the formation of the tax base.

As for individual entrepreneurs using the simplified tax system, they can form their tax base under 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 and 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 recognized as 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 was said above regarding the determination of the amount of income applies to this category of taxpayers.

Expenses are presented in detail in the section “Procedure for determining and recognizing expenses”.

At the same time, in accordance with the provisions of Article 346.18 of the Tax Code of the Russian Federation, Part II, taxpayers who use income reduced by the amount of expenses as an object of taxation have the right to reduce the tax base by the amount of the loss received based on 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, a loss is understood as an excess of expenses 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 Tax Code of the Russian Federation, part II.

It should be taken into account that such a loss cannot reduce the tax base by more than 30 percent. The remaining part of the loss can be carried forward to subsequent tax periods, but not more than 10 tax periods.

The taxpayer is obliged to keep documents confirming the amount of loss incurred 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 upon transition to the simplified taxation system.

The loss received by the taxpayer when applying the simplified taxation system is not accepted upon transition to the general taxation regime.

Taxpayers who have chosen income as an object of taxation, reduced by the amount of expenses, have another tax base - 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.

Task

Make a calculation of the EBIT payable for the third quarter of 2005, based on the data below: Enigma LLC is located in the city of Goryachiy Klyuch and provides road transport services for cargo transportation. The company does not engage in services provided in the city or other types of activities. Quantity vehicles is 7 units.

Answer

Over 103 thousand people live in the city of Goryachiy Klyuch. In accordance with Art. 2 (clause 3.1) of the Law of the Krasnodar Territory “On a single tax on imputed income for individual species activities" we determine the adjustment coefficient of basic profitability K2 for services in the provision of motor transport in the amount of K2 = 1.0

VD = BD(N1 +N 2+ N3)(K1+K2+K3),

where BD – base profitability, BD = 6000;

N – number of vehicles.

We get

VD = 6000 *(7+7+7)*1 *1.0 *1.104 = 139104

Tax rate 15%

We get

UTII = 15%*VD/100% = 15%*139104/100% = 20865.6 rubles.

Thus, the amount of the single tax on imputed tax is 20,856.6 rubles.

References

Civil Code of the Russian Federation. Part 1 of November 30, 1994//NW RF. 1994. No. 32. Art. 3301.

Civil Code of the Russian Federation. Part 2 of January 26, 1996//NW RF. 1996. No. 5. Art. 410.

Tax Code of the Russian Federation (Part One) of July 31, 1998 // Collection of Legislation of the Russian Federation. 1998. No. 31. Art. 3824. (as amended by Federal Law No. 127-FZ dated November 2, 2004)

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