Problems of development of small business articles. Problems of small business in Russia. The high cost of small business services

1. ESSENCE, ROLE AND SIGNIFICANCE OF SMALL BUSINESS………….4

2. PROBLEMS OF THE DEVELOPMENT OF SMALL BUSINESS IN RUSSIA……...17

3. WAYS TO OVERCOME THE PROBLEMS OF SMALL BUSINESS DEVELOPMENT………………………………………………………………...21

4. CHARACTERISTICS OF THE FEDERAL LAW ON THE DEVELOPMENT OF SMALL AND MEDIUM ENTREPRENEURSHIP IN THE RUSSIAN FEDERATION………………………………………….28

CONCLUSION…………………………………………………………...35

LIST OF USED LITERATURE…………………...…….37

INTRODUCTION

Modern Russian society still continues to experience a crisis that manifests itself in politics, economics, ideology and other areas of society. Russia once again faces the need to choose guidelines for its further development, and here one cannot make a mistake.

One of the most important areas of economic reforms that contribute to the development of a competitive market environment, filling the consumer market with goods and services, creating new jobs, and forming a wide range of owners is the development of small forms of production.

Economic practice in small business is causally dependent on deepening specialization social production and differentiation of goods and services. Economic agility, decision-making flexibility, spatial mobility makes small business indispensable in a modern, post-industrial society.

The term "business" is of English origin and in the original language means business, activity, occupation.

Business is an independent activity of individual citizens carried out at their own peril and risk and under personal property responsibility.

aimed at obtaining profit or economic benefit in another form.

In one of the English textbooks on business, the following definition is also given: “Business is an activity carried out by individuals or organizations to extract natural benefits, production or provision of services in exchange for other goods, services or money, leading to

mutual benefit of interested persons or organizations”. Business on a small scale in small businesses is called small business.

In one of the modern economic dictionaries the essence of a small enterprise is interpreted as follows: "A small enterprise is a small enterprise of any form of ownership, characterized primarily by a limited number of employees and occupying an extremely small share in the total volume of activity in the country, region, which is the profile for the enterprise."

Most definitions emphasize that business is the activity of individuals and organizations, i.e. business is based on a private, non-state form of ownership. At the same time, one should not deny the existence of state-owned small businesses.

This topic is relevant because the revival of Russia cannot be carried out without the appropriate development of this sector of the economy, since it is precisely this sector that is the locomotive that literally drags economic and social development along with it.

The main purpose of this work is to characterize small business in Russia at the present stage of its development, identify its specific features and identify the most acute problems facing domestic small business, as well as ways to overcome these problems.

1. ESSENCE, ROLE AND SIGNIFICANCE OF SMALL BUSINESS

World practice convincingly shows that even in countries with a developed market economy, small business has a significant impact on the development of the national economy. social problems, increase in the number of employed workers. In terms of the number of employees, the volume of goods produced and sold, work performed and services provided, small businesses in individual countries occupy a leading role. In adopted in Russian Federation During the legislative and regulatory acts, it is indicated that the development of small business in the country is one of the directions of economic reform that promotes the development of competition, filling the consumer market with goods and services, creating new jobs, and forming a wide layer of owners and entrepreneurs.

The Federal Law of the Russian Federation “On State Support of Small Business in the Russian Federation” states that this law is aimed at realizing the right of citizens established by the Constitution of the Russian Federation to freely use their abilities and property to carry out entrepreneurial and other economic activities not prohibited by law. This provision establishes the economic and social role small business.

The development of small business in Russia has great importance for the entire country as a whole.

From the economic side, the role and importance of small business can be determined using the following indicators:

Shares of gross domestic product(GDP) created in small business;

Shares of national income generated by small businesses;

The share of small enterprises in the total number of commercial enterprises;

The proportion of the working-age population employed in small business;

The share of small business in the export of products;

Shares of taxes from small businesses in their total value;

Shares of fixed capital operating in small business;

Shares certain types products or services produced by small businesses, in their total volume, etc.

The development of small business in Russia is of great economic importance due to the following circumstances:

Small business makes it possible to fill all our markets and most fully meet the needs of the population in consumer goods and services;

To create small firms, large investments and a long period of their construction are not required;

The development of small business is one of the most effective areas of antimonopoly policy and ensuring competitive environment;

Small enterprises are easier to manage, they do not need to create complex management structures;

Small firms can quickly and cheaply retool, implement and test new technology to carry out partial or full automation of production, to achieve the optimal combination of automated and manual labor;

With the development of small business, a middle class and a class of small owners appear, interested in stabilizing the economy and restoring elementary order in the country;

Small business differs from medium and large businesses, first of all, by flexibility and susceptibility to market conditions, it responds faster to consumer demand;

AT modern conditions RF, when the process of establishing a small business in our country is at initial stage, its further development in quantitative and qualitative terms is the most important factor in the progressive rise of the national economy.

Table 1 shows the number of small enterprises by type of economic activity for 2005-2007, and table 2 shows the turnover of small enterprises by type of economic activity in 2007.

Table 1

Number of small enterprises by type of economic activity

2005		2006		2007
thousand	In percents to the end	thousand	In percents to the end	thousand	In percents to the end
Total	979,3	100	1032,8	100	1137,4	100
agriculture, hunting and forestry economy	26,8	2,7	28,9	2,8	29,4	2,6
fishing, fish farming	2,2	0,2	2,4	0,2	2,5	0,2
extraction of useful fossil	3,6	0,4	4,1	0,4	4,5	0,4
processing production	120,0	12,3	123,4	12,0	128,6	11,3
	2,9	0,3	4,1	0,4	4,9	0,4
construction	109,3	11,2	117,1	11,3	130,7	11,5
wholesale and retail trade; auto repair Vehicle, motorcycles, household and personal items	448,8	45,8	464,6	45,0	510,6	44,9
hotels and restaurants	19,9	2,0	20,8	2,0	29,7	2,6
transport and communications	44,3	4,5	50,3	4,9	57,3	5,0
including communication	6,3	0,6	7,1	0,7	7,8	0,7
financial activity	12,5	1,3	14,7	1,4	16,1	1,4
	151,9	15,5	163,3	15,8	181,3	15,9
education	2,7	0,3	2,7	0,3	2,7	0,2
	10,5	1,1	10,8	1,0	11,6	1,0

In 2007 compared to 2005 there was a significant increase in small enterprises in the following sectors: construction, wholesale and retail trade; real estate transactions, rent and provision of services.

In just two years, the number of small businesses increased by 158.1 thousand.

table 2

Turnover of small enterprises by types of economic

activities in 2007

Billion rub.	In percents to the end
Total	15468,9	100
including by types of economic activity:
agriculture, hunting and forestry	122,0	0,8
fishing, fish farming	23,8	0,2
mining	59,4	0,4
manufacturing industries	1401,1	9,1
production and distribution of electricity, gas and water	41,0	0,3
construction	1265,6	8,2
	10999,8	71,1
hotels and restaurants	96,0	0,6
transport and communications	384,4	2,5
including communication	45,9	0,3
real estate transactions, rent and provision of services	959,3	6,2
education	3,7	0,0
health and social services	33,8	0,2
	77,9	0,5

Table 2 shows that the turnover of small enterprises in 2007. amounted to 15468.9 billion rubles. Wholesale and retail trade brought the largest income - 71.1% of the total.

Small businesses as subjects of a market economy have both advantages and disadvantages.

You can point to the following advantages:

More fast adaptation to local business conditions;

Greater independence of actions of small businesses;

Flexibility and efficiency in making and implementing decisions; relatively low costs, especially management costs;

A great opportunity for an individual to realize his ideas, to show his abilities;

Lower need for capital and the ability to quickly introduce changes in products and production in response to local market requirements;

Relatively higher turnover equity and etc.

Owners of small businesses are more inclined to save and invest, they always have a high level of personal motivation in achieving success, which has a positive effect on the overall performance of the enterprise. Small business entities know better the level of demand in local (local) markets, often goods are produced by order of specific consumers, provide livelihood to more people than large enterprises, thereby contributing to the training of professional workers and the dissemination of practical knowledge. Small and medium-sized enterprises, compared with large ones, in some countries occupy a dominant position, both in number and in proportion in the production of goods, the performance of work, and the provision of services.

At the same time, small businesses also have certain disadvantages, among which the most significant should be highlighted:

Higher level of risk, therefore high degree of market volatility;

Dependence on large companies;

Deficiencies in case management;

Weak competence of managers;

Increased sensitivity to changes in business conditions;

Difficulties in attracting additional financial resources and obtaining loans;

Uncertainty and caution of business partners when concluding agreements (contracts), etc.

Of course, the shortcomings and failures in the activities of small businesses are determined by both internal and external causes, the conditions for the functioning of small enterprises.

As experience shows, most of the failures of small firms are associated with managerial inexperience or professional incompetence of the owners of small and medium-sized enterprises.

In today's small business, specialized knowledge is essential. Usually a new business is started either by a merchant who knows almost nothing about production, or an engineer who knows nothing about commerce. It is not uncommon for a small business owner to have too little experience in managing specific business structures.

A firm's chances of success increase as it matures. Firms with a single owner for a long time tend to generate higher and more stable returns than firms that change owners frequently. In the course of research, it is noted that those small entrepreneurs who work hard, but at the same time do not go beyond common sense in their activities, succeed.

The low qualification of entrepreneurs affects the failures of small businesses. Entrepreneurs who have already accumulated experience in doing business in small firms, as a rule, are more successful. If in the management of the company

more than one person is involved, but the entrepreneurial team consists of two, three or four people, the chances of survival are higher, since the collective decision-making is more professional. On the "survivability" of small firms

the amount of funding at the first stage also affects. The more initial capital invested in the company, the more opportunities for its preservation in times of crisis.

The constant search for emerging and disappearing public

needs and continuous adaptation to them form the basis of a small business strategy.

For the economy as a whole, the activity of small companies is an important factor in increasing its flexibility. According to the level of development of small businesses, experts even judge the country's ability to adapt to a changing economic environment. For Russia, which is at the initial stage of the development of market relations, it is the creation and development of the small business sector that should become the basis for the social restructuring of society, which ensures the preparation of the population and the transition of the entire economy of the country to market economy. Despite the difficulties and failures, small business is developing, gaining momentum, solving economic, social, scientific and technical problems.

As a rule, the development of small business is a condition for solving the following problems:

Formation of competitive, civilized market relations that contribute to a better satisfaction of the needs of the population and society;

Expansion of the range and improvement of the quality of goods, works, services. In an effort to meet the needs of consumers, small business contributes to improving the quality of goods, works, services and service culture;

Approximation of the production of goods and services to specific consumers;

Assistance in the restructuring of the economy.

Small business gives the economy flexibility, mobility, maneuverability;

Attraction of personal funds of the population for the development of production.

Partners in small enterprises invest their capital in business with greater interest than in large ones, for example:

Creation of additional jobs, reduction of unemployment;

Contributing to a more efficient use of people's creative abilities, the disclosure of their talents, the development of various types of crafts, folk crafts;

Involvement in labor activity of certain groups of the population for which large-scale production imposes certain restrictions (housewives, pensioners, the disabled, students);

Formation of the social layer of owners, owners, entrepreneurs;

Activation of scientific and technological progress;

Development and use of local sources of raw materials, waste from large-scale industries;

Assistance to large enterprises through the manufacture and supply of components and equipment, the creation of auxiliary and service industries;

Releasing the state from low-profit and unprofitable enterprises through their lease and buyout.

All these and others, economic and social functions small

entrepreneurship put its development in the category of the most important state tasks, make it an integral part of reforming the Russian economy.

Practice shows that technical progress, the most complete satisfaction of consumer demand today is largely determined by the efficiency of small businesses. High rates of innovation, mobility of technological changes, introduction of inventions, rapid growth in services and employment, sharp price and non-price competition, leading, on the one hand, to lower prices, and on the other hand, to the fact that the consumer receives products and services High Quality, the opportunity for the state to receive large funds in the form of tax revenue, and all this is the contribution of small enterprises to the country's economy.

As it is clear from the definition itself, “small business” is an entrepreneurial activity carried out by subjects of a market economy under certain, established by laws, government bodies or other representative organizations criteria (indicators) constituting the essence of this concept.

As world and domestic practice shows, the main criterion indicator, on the basis of which enterprises (organizations) of various organizational and legal forms are classified as small businesses, is primarily average population employees employed during the reporting period at the enterprise (organization). In a number scientific works small business refers to activities carried out by a relatively small group of persons, or enterprises managed by one owner. As a rule, the most common criterion indicators, on the basis of which economic entities are classified as small

entrepreneurship is the number of personnel (employed workers), the size authorized capital, the value of assets, the volume of turnover (profit, income).

However, in almost all developed countries, the first criterion for classifying enterprises as small businesses is the number of employees.

Table 3

Number of employees working at small enterprises by type of economic activity in 2007

Average headcount workers (without external part-time workers)		Medium number external part-time workers		Medium number who worked under civil law contracts
thousand human	in percents to the end	thousand human	in percents to the end	thousand human	in percents to the end
Total	9239,2	100	640,2	100	277,9	100
including by types of economic activity:
Agriculture, hunting and forestry	316,8	3,4	11,3	1,8	11,5	4,1
fishing, fish farming	25,6	0,3	1,5	0,2	1,4	0,5
extraction of useful fossil	44,7	0,5	2,6	0,4	1,9	0,7
processing production	1812,9	19,6	92,7	14,5	57,0	20,5
production and distribution of electricity, gas and water	65,1	0,7	5,0	0,8	3,3	1,2
construction	1625,5	17,6	95,4	14,9	59,1	21,3
wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items	3009,5	32,6	202,9	31,7	49,4	17,8
hotels and restaurants	265,6	2,9	11,9	1,9	4,0	1,4
transport and communications	487,3	5,3	36,9	5,8	15,0	5,4
including communication	50,9	0,6	5,9	0,9	2,4	0,9
financial activities	57,5	0,6	11,0	1,7	3,7	1,3
real estate transactions, rent and provision of services	1208,2	13,1	128,4	20,0	57,6	20,7
education	12,6	0,1	2,6	0,4	1,6	0,6
health and social services	106,0	1,1	23,7	3,7	3,5	1,2
provision of other communal, social and personal services	201,1	2,2	14,1	2,2	8,8	3,2

We see that the largest number of employees are employed in wholesale and retail trade, in manufacturing, in construction, as well as in the field related to real estate transactions, rental and provision of services.

In accordance with the Decree of the Russian Federation on statistics dated 04.10.1994. No. 192 "On approval of a one-time state

statistical reporting on the activities of small enterprises, enterprises of all sectors of the economy, regardless of the organizational and legal form and form of ownership, having an average number of employees: in industry, construction and transport - 50 people; in agriculture and innovation - 30 people; in science and scientific service - 15 people; in retail trade, public catering and consumer services - 15 people; in wholesale trade, other industries and other activities - up to 25 people.

In accordance with the Federal Law of the Russian Federation "On State Support for Small Business in the Russian Federation" dated July 24, 2007 No. 209-FZ, a necessary condition that legal entities must comply with is the restriction of participation in their authorized (share) capital (share fund). That is, the total share of participation of the Russian Federation, subjects of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other foundations should not exceed 25%. An exception is the assets of joint-stock investment funds and closed-end investment funds. In addition, the share of participation owned by one or more legal entities that are not small and medium-sized businesses cannot exceed 25% (this restriction does not apply to business companies whose activities are 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, secrets

production (know-how), the exclusive rights to which belong to the founders (participants) of such business entities - budget

scientific institutions or scientific institutions established by state academies of sciences or budgetary educational institutions higher vocational education or educational institutions of higher professional education created by the state academies of sciences) 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;

In agriculture - 60 people;

In the scientific and technical sphere - 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.

Small businesses can be citizens (individuals) and legal entities.

Individuals (citizens) can be participants in small business as directly individuals participating in the creation of business companies, and as individuals engaged in entrepreneurial activities without education legal entity who are the founders business partnerships and societies.

The rights of an individual entrepreneur in accordance with civil law are significantly expanded, since entrepreneurial activity citizens, carried out without forming a legal entity, the rules of the Civil Code of the Russian Federation are applied, which regulate the activities of legal entities that are commercial

organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship. This means that all rights and obligations

who have and carry commercial organizations, acquires and individual entrepreneur. For example, he can hire employees on the basis of civil law contracts (contracts, commissions, assignments, etc.); engage in all activities that are not prohibited by law; as well as upon receipt of the appropriate license, as mentioned above, in accordance with the Federal Law

"On State Support for Small Business in the Russian Federation" can receive all types of support and benefits established by law for small businesses. In order for a citizen (individual) to become an individual entrepreneur by law, he must register in this capacity and obtain an appropriate certificate.

In accordance with the laws and regulations, an individual entrepreneur must register with the tax authority at the place of his registration - the place of his permanent residence, and also register with the authorized representatives of the Pension Fund of the Russian Federation, the Funds for Compulsory Medical Insurance, Social Insurance, and also for deductions to the Employment Fund, provided that the individual the entrepreneur will use hired workers.

2. PROBLEMS OF SMALL BUSINESS DEVELOPMENT IN RUSSIA

The complexity of the situation lies in the fact that the principles of governance inherent in a state of a federal type, of course, do not allow the Center to dictate to the subjects of the Federation when and what laws to adopt. However, other measures are possible. Thus, it has been repeatedly proposed to curtail or significantly reduce all forms of federal assistance to regions in the implementation of their programs to support small businesses, if these regions do not have relevant laws that clearly define the rights and responsibilities of regional government bodies in the development and state support of small businesses. . Of course, it would be advisable to support such tough measures by including in the federal program a clause on the development by experts and specialists of a certain “model version” of the law of a constituent entity of the Russian Federation “On the development and state support of small businesses” and its approbation in several republics and regions of Russia.

Among the significant methodological problems is the strengthening of the comprehensive nature of the ongoing measures to support small businesses through the system of state programs. In this case, we are talking about overcoming a situation where support is not comprehensive, “one-sided” and, as a result, very often not very effective. For example, significant funds - both at the federal and regional levels - have been and are still being spent on training entrepreneurs. However, often such efforts do not give the proper return, because. the current support programs do not contain the idea of ​​“automatic” reinforcement of the acquired knowledge of entrepreneurs with the minimum “start-up capital” they need, the possibility of obtaining leasing services or acquiring a franchise, the possibility of a fairly preferential lease of production

retail premises, etc. The implementation of the comprehensive nature of support requires a qualitatively new approach to balancing and interconnecting various blocks of state programs, taking into account the real need of certain categories of small businesses - both existing and potential - in certain measures (forms) of support. At the same time, if earlier the priority was invariably given to the search for start-up capital, now the problem of the so-called “property support” for small businesses by providing them with non-residential premises, redistributing territories and premises of enterprises through the disaggregation or restructuring of actually inactive enterprises or bankrupt enterprises is becoming more and more relevant. conversion enterprises, by creating special production bases and technology parks on their basis, etc.

Organizational and institutional problems of state programs to support small businesses are generated by the lack of a single authorized and responsible executive vertical for the implementation of state policy in relation to small businesses, including in terms of implementation targeted programs small business support. To date, the structure of authorities and management that provide state support and interaction with small businesses in different regions of Russia is very different. In the system of executive power of the constituent entities of the Russian Federation, these issues are occupied by many bodies with different status, functions, powers and responsibilities. Moreover, often these bodies formally represent different areas of socio-economic activity (namely, ministries, committees, departments, departments, departments, etc.). This leads to local uncertainty about the status of the customer/executor of regional programs for the development and support of small businesses, and also negatively affects the possibility of interaction between specialized

federal and regional small business support bodies, in particular, in the process of coordination and interaction of relevant federal and regional programs. Approximately the same situation is developing with the legal (organizational and legal) status of regional small business support funds (specialized regional funds are now available in about 3/4 of all subjects of the Federation), which makes it difficult for them to work with the Federal Support Fund, as well as local financial institutions. credit institutions, one way or another acting in the interests of small businesses.

A special problem in the financial aspect of the implementation of targeted state programs to support small businesses is the strengthening of the role of banking institutions. We are talking about their participation in the financing (more precisely, self-financing) of state programs to support small businesses with the general prospect of replacing the “stock” model of financial and operational support for these programs (designed mainly for budgetary “feeding” of programs, but in general - only at the initial stage of formation the entire practice of state support for small businesses) the predominant role of specialized banks. The current interaction of small business with the banking and credit sector of the economy should be regarded as unsatisfactory. This interaction between banks “froze” at the level of the prevailing importance of short-term lending, and mainly in the sphere of trade and intermediary operations of small businesses. The role of banks as a source of investment activity for small businesses and their restructuring is insignificant. This is due to reasons both on the side of the banks and outside them.

A number of interesting opportunities lie in the strengthening of mutual lending to small businesses, which are already active in many regions of Russia.

In my opinion, government assistance to small businesses should become an integral part of its work. The state of small business seems to me to be something like an indicator of the country's economy as a whole, being one of the most unprotected parts of the economy, small business endures the most difficult crises that occur in our country with enviable constancy and it simply needs state support.

2. WAYS TO OVERCOME THE PROBLEMS OF SMALL BUSINESS DEVELOPMENT

For the effective functioning of small and medium-sized businesses, it is necessary to further develop the legislative and regulatory framework that regulates their activities and takes into account the specifics of small business. Perfection legislative framework and legal regulation of entrepreneurial activity through a system of laws of direct action will create conditions conducive to freedom of entrepreneurship and the elimination of administrative interference in the activities of small businesses. Providing equal conditions for all business entities to enter the market, eliminating administrative barriers, regulating the state's control functions, strengthening state support for entrepreneurs should become the main components of the state's legislative activity aimed at enhancing entrepreneurial activity in Russia.

The main directions of state support, allowing to realize the potential effect of the development of small business:

Formation of a favorable business climate, elimination of regulatory, administrative and organizational barriers;

Expansion of small business access to financial resources;

Systematic development of infrastructure to provide small businesses with integrated financial, material, informational, consulting, organizational and methodological assistance.

The growth in the number of new small and medium-sized enterprises, the increase in output, sales and the provision of services by existing small enterprises will depend on the following conditions.

1. Elimination of administrative restrictions for the development of medium and small businesses that negatively affect the business climate. This requires the implementation in the regions and municipalities of the laws “on debureaucratization” adopted by the State Duma of the Federal Assembly of the Russian Federation. In other words, the restriction of administrative intervention of the state in the economic activities of small and medium-sized businesses must be established at the legislative level.

In this regard, of particular importance is the need for a large-scale revision of the powers of regulatory bodies, for streamlining the licensing, control and supervisory functions of the state in relation to economic entities. The Russian Academy of Business and Entrepreneurship could also take part in organizing such an audit.

It seems appropriate to reduce and clearly regulate the inspections of enterprises carried out by various departments. The use of state regulatory mechanisms should be limited only to the tasks of ensuring the safety of manufactured products, protecting the interests of socially vulnerable groups of the population, and suppressing the practice of misleading consumers.

It is necessary to significantly simplify the registration of enterprises, reduce the number of licensed types of activities. It is necessary to ensure in practice the principle of "one window" in the registration of business entities. All this will help to sharply weaken the corruption "press", reduce the loss of funds of entrepreneurs who are forced to create "reserves" from a part of the volume of production and income for "compensation".

As a result, small businesses will have additional financial and material resources taken out of the "shadow". The contribution of small enterprises to GDP will have to increase, the volume of their investments in fixed assets will increase, the situation with working capital will improve, and so on.

It seems expedient to legislatively provide for a significant simplification of the accounting system for small enterprises. It makes sense to exclude the possibility of changing the reporting forms in the current reporting period by by-laws.

For government organizations in the exercise of their controlling, licensing and coordinating functions, it is necessary to impose a ban on requiring small businesses to submit any documents that can be obtained from other state organizations.

One of actual problems in the development of small and medium-sized businesses is the problem of non-tax payments levied by numerous authorities, regulatory and supervisory authorities, municipal and state enterprises and institutions, in particular, when entrepreneurs apply for permits and certificates, the need to obtain which is established by regulatory enactments. Examples of such services include multiple payments for land allocation, trade and construction permits, statistical codes, etc. It is necessary to consider the possibility of legislative restrictions on the provision by authorities, budget institutions paid services small business entities related to the performance of the functions assigned to them.

It is necessary to differentiate the amounts of fines for large and small enterprises in the direction of their reduction for the latter and to abolish the practice of establishing "forks" of fines.

2. The need for an early and drastic reduction in the tax burden, especially for start-up entrepreneurs.

It is necessary to impose a moratorium on changes in tax legislation that worsen the situation of small and medium-sized businesses, until the development new system taxation.

Further simplification of the taxation system for small businesses and the development of simplified forms of tax returns for entrepreneurs and legal entities belonging to the category of small businesses are advisable.

It seems appropriate to exempt from taxation the funds allocated by small businesses for the development of their own production.

By establishing such a taxation system as reducing the amount of tax payment by a certain fraction of a percentage for each declared employee, provided that his salary is at the level of the average for Russia, you can not only establish benefits for small businesses, but also solve the problems of employment and ensuring an appropriate level wages hired workers.

Small and medium-sized enterprises in agriculture deserve special attention. In this regard, it is necessary:

Amend the Civil Code of the Russian Federation, defining the legal status of peasant farms as a special form of private family property;

Adopt the law "On farming" and review the current mechanism for the turnover of agricultural land. Forbid the local administration to set the minimum size of the plot required for redemption during the organization farming. To enable people of average income to organize family farms.

Taxes from small businesses should be fully paid to regional and local budgets. Thus, the regions will be interested in collecting such payments and, consequently, in the development of small businesses. At the same time, marginal tax rates for small businesses should be fixed at the federal level. In this case, small businesses will be protected from excessive pressure in the regions.

3. The concentration of financial resources received to support small businesses from the federal and regional budgets, the funds of the Federal Fund for Support of Small Business and non-budgetary sources in such priority areas as:

Creation of a system of guarantees (guarantees), which will allow commercial banks to be more actively involved in the process of lending to start-ups and established entrepreneurs;

Increasing the volume of microfinance and microcredit, which can significantly expand the scope of targeted financial support for start-up entrepreneurs;

Effective use of the possibilities of financial leasing and franchising as flexible financial technologies and at the same time constructive ways of doing business, combining the interests of large and small businesses;

Transfer of state financial resources on especially favorable terms to specialized leasing companies

To implement leasing projects for small businesses;

Formation, with the active participation of the state, venture funds to finance small innovative business projects;

providing support to small businesses in solving financial and property problems related to the rental of real estate. In particular, to establish mandatory reservation of production areas and land plots with network communications, which are state and municipal property, for the creation of production and technological zones of small business. Prohibit the unilateral termination of lease agreements for land plots with small businesses at the initiative of the administrative bodies of production costs and without providing a new similar plot. Introduce into practice a mechanism for concluding lease agreements for non-residential premises with small businesses for a period of at least 15 years (if the tenant wishes) with the right to purchase these premises in installments during the validity of the lease agreements.

4. Establishing interdepartmental coordination and establishing control in the field of small business at the federal level over the implementation of decisions of the President of the Russian Federation.

It is fundamentally important to share responsibility between state executive and legislative bodies responsible, on the one hand, for the formation and implementation of state policy to support and develop small business, and on the other hand, for measures to implement federal programs of state support for small business and facilitate access for small businesses to financial resources.

5. Strengthening consumer demand. This condition is of particular importance. The low level of demand does not contribute to the renewal of the range of goods and services, the development of new technologies in production and trade. Trade and service industries are slowly increasing the volume of orders to wholesalers and domestic producers. The latter often narrow the range of many food products (dairy, meat, confectionery, etc.), extremely

sluggishly increase the release of new products. This leads to the fact that they have practically no funds for investment, expansion of capacities and development of new technologies.

6. Systematization of information about the needs of small enterprises in qualified personnel and the implementation of a training program for universal specialists with skills in finance, marketing and management and familiar with the specifics of small business.

To overcome the limitations of lending to small businesses, it is necessary, first of all, to create a system of guaranteeing credit and financial risks, which would include the responsibility of the state, the bank and the borrower.

Support for small business requires training for start-up entrepreneurs and advanced training for existing ones.

4. CHARACTERISTICS OF THE FEDERAL LAW ON THE DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISES IN THE RUSSIAN FEDERATION

the federal law No. 209-FZ of July 24, 2007 "On the development of small and medium-sized businesses in the Russian Federation" entered into force on January 1, 2008. And I would like to characterize it in my work, because. it is the regulatory framework for small businesses.

One of the most important innovations is fundamentally different criteria for classifying small businesses. For the first time, the concepts of medium-sized entrepreneurship and micro-enterprise are established. The types and forms of support for small and medium-sized businesses are determined.

Criteria for small and medium-sized businesses

In part 1 of Art. 4 of Law N 209-FZ provides a list of business entities that belong to small and medium-sized businesses. These are consumer cooperatives and commercial organizations entered in the Unified State Register of Legal Entities (except for state and municipal unitary enterprises). The law also applies to individual entrepreneurs and peasant (farm) enterprises.

A necessary condition that legal entities must comply with is the restriction of participation in their authorized (share) capital (share fund). That is, 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 should not exceed 25%. An exception is the assets of joint-stock investment funds and closed-end investment funds. In addition, the share held by one

or several legal entities that are not small and medium-sized businesses cannot exceed 25% (this restriction does not apply to business entities whose activities consist in the practical application (implementation) of the results of intellectual activity (software 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 established by state academies of sciences or budgetary educational institutions of higher professional education or educational institutions of higher professional education created by the state academies of sciences).

Depending on the number of employees, three categories of small and medium-sized businesses are distinguished. For a medium-sized enterprise, the average number of employees for the previous calendar year is from 101 to 250 people inclusive, for a small enterprise - from 16 to 100 people and for a micro-enterprise - up to 15 people inclusive (clause 2, part 1, article 4 of Law N 209-FZ ).

Law N 209-FZ provides for an additional criterion that was not in the old Law. These are the marginal values ​​of proceeds from the sale of goods (works, services) excluding VAT or the book value of assets for each category of small and medium-sized businesses, established by the Government of the Russian Federation (clause 3, part 1, article 4 of Law N 209-FZ).

The category is determined by the highest score. For example, if an organization corresponds to a micro-enterprise in terms of average size, and an average in terms of revenue, the category will be set by revenue.

The value of the criteria is calculated for the previous calendar year. The exception is newly created organizations or newly registered individual entrepreneurs. They can be classified as small and medium-sized businesses in the year of operation based on indicators calculated from the date of state registration. You can change the category of small and medium-sized businesses only if the limit values ​​\u200b\u200bare higher or lower than the established ones for two calendar years in a row.

From January 1, 2010, Part 2 of Art. 4 of Law N 209-FZ. In accordance with this norm, the maximum values ​​of revenue, as well as the book value of assets, will be set once every five years, taking into account the data of continuous statistical observations.

In addition to continuous statistical observations, selective statistical observations. They are carried out through monthly and (or) quarterly surveys of the activities of small and medium-sized enterprises. Selective statistical observations on micro-enterprises are carried out once a year. The procedure for holding such events will be determined by the Government of the Russian Federation.

An important point: the average number of employees per calendar year is determined taking into account all employees, including those working under civil law contracts or part-time jobs based on the actual hours worked, as well as employees of representative offices, branches and other separate divisions of the organization. Revenue from the sale of goods (works, services) for the calendar year is calculated in accordance with Art. 249 of the Tax Code of the Russian Federation. The book value of assets (residual value of fixed assets and intangible assets) is calculated according to accounting data.

Part 1 of Article 6 defines the main goals and principles of state policy in the field of development of small and medium-sized businesses in the Russian Federation:

1) development of small and medium-sized businesses in order to create a competitive environment in the economy of the Russian Federation;

2) providing favorable conditions for the development of small and medium-sized businesses;

3) ensuring the competitiveness of small and medium-sized businesses;

4) assistance to small and medium-sized businesses in the promotion of their goods (works, services), the results of intellectual activity on the market of the Russian Federation and the markets of foreign states;

5) increase in the number of small and medium-sized businesses;

6) ensuring employment of the population and development of self-employment;

7) increase in the share of goods (works, services) produced by small and medium-sized businesses in the volume of gross domestic product;

8) increase in the share of taxes paid by small and medium-sized businesses in tax revenue federal budget, budgets of subjects of the Russian Federation and local budgets.

The main principles of state policy in the field of development of small and medium-sized businesses in the Russian Federation are:

1) delimitation of powers to support small and medium-sized businesses between federal government bodies, government bodies of the constituent entities of the Russian Federation and local governments;

2) responsibility federal bodies state authorities, state authorities of the constituent entities of the Russian Federation, local governments for providing favorable conditions for the development of small and medium-sized businesses;

3) participation of representatives of small and medium-sized businesses, non-profit organizations expressing the interests of small and medium-sized businesses in the formation and implementation of state policy in the field of development of small and medium-sized businesses, examination of draft regulatory legal acts of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation, legal acts of local governments regulating the development of small and medium-sized businesses ;

4) ensuring equal access for small and medium-sized businesses to receive support in accordance with the conditions for its provision, established by federal programs for the development of small and medium-sized businesses, regional programs for the development of small and medium-sized businesses and municipal programs for the development of small and medium-sized businesses.

So, what actions is the government taking to develop small businesses? Law N 209-FZ provides, in particular, tax incentives in the form of special tax regimes, simplified rules for maintaining tax and accounting records and compiling accounting, statistical and tax reporting, financial and property, information support.

Specific benefits are determined by laws or other regulatory legal acts of the Russian Federation. The conditions and procedure for providing support are established by federal, regional and municipal programs. In order to receive support, a small and medium-sized business entity must register in the registers and submit documents confirming compliance with the criteria and conditions provided for by development programs. Support is not provided to credit, insurance organizations (except consumer cooperatives), investment funds, pawnshops, gambling establishments, participants

production sharing agreements, etc. (part 3 of article 14 of Law N 209-FZ). Support may also be denied in case of failure to submit the necessary documents, as well as failure to meet the conditions for providing support.

Financial support is provided at the expense of budget funds different levels in the form of subsidies, budget investments, state and municipal guarantees for the obligations of small and medium-sized businesses. It is not granted to those who produce and sell excisable goods, as well as extract and sell minerals (with the exception of common minerals).

Property support provides for the transfer into possession and (or) use of state or municipal property, including land plots, buildings, structures, structures, non-residential premises, equipment, machines, mechanisms, installations, vehicles, inventory, tools. The transfer can take place on a reimbursable, gratuitous basis or on preferential terms. The specified property must be used for its intended purpose.

Information support consists in the creation of information systems and telecommunication networks to provide economic, legal, statistical and other information to small and medium-sized businesses. Such information, for example, can be posted on the official websites of executive authorities.

Advisory support is of two types. First, it is the creation of organizations providing consulting services. Such organizations form the infrastructure for supporting small and medium-sized businesses and are included in support and development programs. Secondly, these are compensations for the incurred and documented expenses for the payment of consulting services.

Personnel training. Support in the field of training, retraining and advanced training of personnel is provided by state authorities

and local government. It is carried out by developing educational programs on the basis of state educational standards and creating conditions for improving the professional knowledge of specialists belonging to socially vulnerable groups of the population, improving their business qualities, preparing them for the implementation of new labor functions in the field of small and medium business.

Law N 209-FZ provides for types of support in the field of innovation and industrial production, foreign economic, agricultural and handicraft activities.

CONCLUSION

Small business is a process of free economic management in various fields of activity (except those prohibited by law) with a relatively small market share in the market space, with a relatively small number of manufactured products (technologies, services, know-how, etc.), relatively limited resources and capacities (capital, turnover, number of personnel, etc.), carried out in order to meet the needs of society in goods and services, to obtain the profit necessary for the self-development of one's own business and to fulfill financial obligations to the budgets of all levels, tax authorities and other business entities .
Small business is one of the important conditions sustainable development country and region, which affects not only the satisfaction of the needs of the population in goods and services, the mitigation of the problem of unemployment, but also ensures the achievement of such goals as resource conservation and social stability.

Although small business has recently become the object of special attention of regional authorities and science, its situation in the regions remains difficult.

Small business entities face certain difficulties: almost suffocating taxation remains, their access to credit resources is limited, there is no self-financing mechanism, information support mechanism has not been worked out, etc. Domestic entrepreneurship is only on its way to becoming the driving force of the domestic regional economy.

The main reasons for this situation are, in my opinion, the lack of a targeted state policy in relation to small businesses, the imperfection of the legislation regulating the activities of small businesses.

For small enterprises, the problems of creating a healthy competitive environment with larger companies are also relevant, since in most cases small enterprises have neither the strength nor the means to resist unfair competition, which has recently become more and more severe.

Improving the legal framework aimed at developing and supporting small businesses and creating conditions for fair competition is necessary for the development of this sector of the economy.

The adopted Federal Law of 24.07.2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" only defines the main measures to support small and medium-sized businesses. Specific tax and accounting benefits should be established by legislation through amendments, new laws, etc.

BIBLIOGRAPHY

1. Bazhenov Yu.K. Small business: a practical guide to the organization and conduct of small business / A.Yu. Bazhenov. - M .: IVTs "Marketing", 1999. - p. 27

2. Basovsky L.E. Economic Analysis (Comprehensive economic analysis economic activity) / A.M. Luneva, A.L. Basovsky. - Tutorial/ Ed. L.E. Besovsky. - M.: INFRA - M, 2005.- p. 69

3. ConsultantPlus

4. Lapusta M.G. Small business: Textbook / Yu.L. Starostin. - M.: INFRA - M, 2004. - p. 31

5. Small business management: Textbook / Ed. prof. MM. Maksimtsov and prof. V.Ya. Gerfinkel. - M .: Vuzovsky textbook, 2004. - p. 84.

6. Russia in numbers. 2008: Brief stat. collection / Rosstat- M., P76 2008. - p181.

7. Website of the Federal State Statistics Service (Rosstat)

http://www.gks.ru/

8. Statistical Data Portal

Questions of further steps in the development of the Russian economy are relevant today as never before. Great Fatherland Party (PVO) goes to the elections to the State Duma with a developed economic program. The program of Academician Sergei Yuryevich Glazyev was adopted by the Air Defense Forces as an economic basis for implementation, in the event of joining the authorities. However, the work within the party to develop ways to develop the economy of our country does not stop for a minute.

We have already started publishing in which we propose specific measures to bring the Russian economy out of the difficult situation where it has been brought by liberals and monetarists of all stripes, who still determine the economic course of the government. The proposed materials are not written in the form of boring articles, but as much as possible plain language, and are intended for the general reader. They were prepared by the members of the working group who were preparing the economic air defense program.

Today, your attention is invited to an article by Sergei Valentinovich Lisovsky, devoted to the analysis of the problems of small business and ways to solve them.

Analysis of the problems of small business in Russia

1. The basic rule of small business development.

A variety of politicians, from TV screens, constantly talk about the problems of small business development. Talk about the need help small business or to support . We have been hearing these words for 30 years, but there are no changes for the better.

In my opinion, the correct formulation of the problem is very important!

What means - " help"? I immediately have bad thoughts and associations about free cheese… Any help obliges. It will still have to be paid for somehow, is this a trap?

BUT " support"? Entrepreneur that, feeble or weak? An entrepreneur is a self-sufficient and purposeful person, why does he need support? Now there will be support, and then - suddenly it will be canceled, and he was counting on it, and then what to do?

The word "businessman" in itself causes a negative. It is alien to Russian people.

How to formulate the solution to the problem of small business (SEM) correctly?

It would be correct like this:

It is necessary to create conditions for the development of small business.

Look: this phrase immediately puts everything in its place. When you hear it, you subconsciously want to ask: “What are these conditions?”

Let's figure it out.

Why do people go into business?

1. To make good or enough money.
2. To self-actualize.
3. To be independent.

The last two points are difficult to implement if point 1 is not fulfilled.

So, here we have found the main rule for the development of MT:

In entrepreneurship, the main thing is the possibility of earning an entrepreneur. (Maybe it sounds defiant, but don't be so quick to judge).

This means that it is necessary to create conditions so that the entrepreneur can earn. And vice versa: In order to destroy entrepreneurship, it is necessary to deprive it of the opportunity to earn. Which is being implemented. (In modern conditions, 9 out of 10 newly opened businesses go bankrupt.)

Having formulated the obvious rule, let's see what contradicts it. Finding obstacles, we will be able to understand what hinders the development of small business.

2. Important concepts about small business.

Small business is the main mechanism and tool that serves the population, raises the quality and standard of its life.Under Stalin, when small business flourished, not only the country, but also the way of life of people developed at an unprecedented pace. There were 114,000 small businesses, the most different directions. Khrushchev curtailed entrepreneurship, and the development of people's way of life stopped. The late USSR was mired in deficit, despite the development of industry in the country.

Small business is manual labor. Here it is impossible to significantly increase labor productivity, introduce automation and technology. Productivity can only be increased by upgrading the skills of staff, gaining experience, or expanding the enterprise to a medium-sized enterprise. But you can improve the quality!

Small entrepreneurs are the link between big business and the population. They distribute to the population through themselves the goods produced by big business. Helping big businesses build.

For a small entrepreneur, the most important thing is stability. The stability of the entrepreneur is the stability of his employees and their families.

3. The problem of the attitude of others. Envy and greed.

The attitude of society towards entrepreneurs cannot be called positive. Even after reading the rule for the development of the MPR formulated above, many will think: “Why is it their earnings in the first place?”

There are even more radical opinions in society. Officials, police, and inspectors treat entrepreneurs as scammers from whom you can and should receive money. Villagers damage the equipment or burn the farms of the farmers who come to them, just out of envy. Many other similar examples could be cited...

How to solve the problem of attitude towards entrepreneurs? Very simple. It is necessary that taxes from small, and maybe partially medium-sized entrepreneurs, openly, transparently and understandably, go directly to the local budget (the state can co-finance them). Then the people living in the village will understand that the roads they drive, lawns, parks, clean yards, happy holidays, shops, factories, jobs, etc. they have, thanks to the entrepreneurs who work on their land.

It will become obvious that entrepreneurs are developing their neighborhoods and working for the people. Then the officials, the police, the inspectors, and the citizens themselves, will be interested in entrepreneurs and in the development of entrepreneurship. The more entrepreneurs there are in the region, the richer the region will be. Entrepreneurs will see that they are not only doing their own thing, but also improving their region.

4. The problem of the amount of taxes. Payroll taxes.

The main taxes that fall on a small entrepreneur are taxes on the salaries of his employees. What in fact is the share of the funds, do not know how many accountants, heads of the enterprises themselves, and representatives of the ONF who spoke at a meeting with the president. The total figure is blurry, but it can be calculated - this is almost 100% of the official salary paid to the employee. And if we understand this, and look at other expenses that fall on the entrepreneur, then one of the reasons why we have gray salaries, small salaries, why more 40 000 000 nowhere formalized people of working age, and weak development of entrepreneurship.

If an entrepreneur works under the usual taxation system, then he pays 18% VAT and 20% income tax from the money he earns. But he pays the main taxes from the salary of all people working at the enterprise, and from his own salary. Other related costs apply.

Let's calculate what expenses an entrepreneur will have if he pays a worker a salary in his hands - 30,000 rubles.

Income tax of 13% is 4,480 rubles.

From 34,480 - salaries with income tax, paid:

22% - to the pension fund = 7,460 rubles.

5.1% - in the MHIF = 1,730 rubles.

2.9% - in social insurance = 980 rubles.

1.3 - injuries = 440 rubles.

We add all these fees to the salary, we get 45,270 rubles. You also need to pay VAT 18% of the total amount in the account = 8,150 rubles.

We will receive the costs of the MPR - 53,420 rubles.

The worker goes on vacation once a year. This month he does not work, but he has to pay vacation pay and the same taxes. This money must be earned in the previous 11 months. 45,270: 11 = 4,110. We add up, we got the cost per person 57,530 rubles.

The worker must be provided with overalls and protective equipment. Let's add 500 rubles to them. per month. Received costs per person per month 58,000 rubles. 30 000 rub. - salary and 28,000 rubles. – taxes and associated unavoidable expenses of the entrepreneur, which make up more than 90% of the paid wages of employees.

If we take a simplified taxation system, where instead of VAT a tax of 6% on turnover is paid, then the amount will turn out to be slightly less. But there are other difficulties.

But that's not all. The entrepreneur also has expenses for employees: for illness, for material assistance (with taxes), for example, for a wedding or funeral, for training and the necessary “crusts” and certificates, for safety precautions, etc.

As a result, we get: Salary + 100% from the wages paid to the worker - the expenses of the enterprise. This money must be earned in order to go to zero only for the maintenance of the worker.

5. What other expenses are borne by the entrepreneur.

1.) Must pay salaries and payroll taxes, people who do not work for profit: Accountants, secretary, cleaner, security, supply, junior management, the entrepreneur himself.

Let's see how much it is.

Let 10 workers of the MPR earn a monthly salary of 300,000 rubles.

Accountant-secretary - 30,000 rubles.

Driver - 30 000 rub.

Foreman or supplier or junior manager (or all rolled into one) - 40,000 rubles.

The salary of the entrepreneur himself is 50,000 rubles.

Received: the total salary of people who do not work for profit: 150,000 rubles. She has to pay taxes and operating expenses. As we have already found out, this is another 150,000 rubles.

Total 300,000 rubles.

It's +100% more

2.) You have to pay: other taxes; rental of premises; depreciation of equipment; fare; computer service and stationery.

You have to pay for security, cleaning, garbage disposal, licensing or being in an SRO; utility bills...;and payments to "regulatory authorities".

It's +100% more from the wages paid to workers.

It is very difficult to imagine that a person for 50,000 salaries would agree to take on such a burden of responsibility and worries. Therefore, this is not all.

3.) It is necessary to postpone for development.

This is +…%

We got that a worker can do a job for 30,000 rubles. And a small business, according to the law, is 4-5 times more expensive. Cheaper - it will go bankrupt.

Now it becomes clear why 9 out of 10 businesses fail. Some of the customers did not pay, and that's it. Bankrupt entrepreneur. He needs to pay off both people and taxes, etc. And where will he get such money from? How much does he have to work to earn to cover the cost of suddenly unpaid work, or any other unforeseen expenses?

And how many ruined Stalin's artels?

6. High cost of small business services.

How many products of a small enterprise, in such conditions, can a citizen afford to buy with his salary? She's getting very expensive.

Here we have found another obstacle to the development of small business - an artificially created, high cost of services. The purchasing power of the population for the services of the Ministry of Natural Resources is literally being destroyed. The population will buy from a small enterprise - at a minimum, rarely, and only the most necessary. There is no talk of any service to the population, raising the quality and standard of living by small business.

Can MPR work like this? It is possible, with difficulty. But already focusing not for the population , but to serve large businesses or the state. And provided that all expenses of the enterprise are included in the cost of orders. It used to be like that before 2008. But in our country this system, the ESTIMATE SYSTEM, was recently destroyed, and a tender system was introduced. Orders are received by the one who will make cheaper. That is, the one who evades taxes more sophisticatedly, who deceives the workers, who does it poorly. Or someone who can, in the process of performing work, increase their cost.

7. Orders, quotations and tenders.

If an entrepreneur is provided with orders, then this guarantees him and the people working for the entrepreneur stability and confidence in the future. Who can provide it? The best is the state big business. Restoring the system of estimates at the state level is vital. Estimates are state-approved, fair prices that take into account all the costs of enterprises in each industry operating in a particular region. It all worked in Soviet times, and worked after ...

The Soviet late system of estimates had only one drawback - they were not clear to a non-specialist. In order to understand the estimates, special knowledge and trained estimators were needed. This correct, working, but incomprehensible system was replaced with the “who is cheaper ...” system. Was it possible to overestimate the cost of estimates in relation to the real cost? Only if you include extra work, or take the wrong coefficients. But this is easily verified and should be severely and fairly punished. Estimates are an excellent antitrust tool for all types of businesses, large and small. The cost of work or services that an entrepreneur performs is taken, the wages of workers in a given region, taxes, transportation costs, profits, working conditions, etc. are laid down ... And the cost is issued by the State for any type of activity. For example: for types of construction, for road construction, for air transportation, for mining, etc. After a certain time, estimates are adjusted for inflation, for the rise in price or cheapening of certain types, materials or goods used.

Tenders should be based on quality, not cost. Whoever has been working on the market longer, who has no complaints and at the same time gives a great guarantee for his work, he should win the order. You work qualitatively - you will be provided with orders. This will give stability and development the best entrepreneurs. And consumers will receive high quality.

8. Mafia of intermediaries.

Our state, despite all the intrigues of the Western elites, is trying to develop. Construction is gradually growing, agriculture and industry are developing. And everything would have gone faster if there were no uncontrolled intermediaries in our state. These are organizations created by influential people that sit between direct customers and work producers. And without doing anything, they take a large share of the cost of orders, leaving directly those who work or build - a minimum. We know this well from the examples of intermediaries in housing and communal services. Or on the examples of intermediaries in the distribution of electricity or gas to consumers. The same thing happens in construction and in the distribution of orders to small businesses.

The mafia of intermediaries sits in the State Procurement. They win all the tenders they are interested in, then they buy products from entrepreneurs at the lowest cost, and resell them to government agencies at inflated prices. Everyone loses, except for intermediaries. Why is such a system needed? In it, the manufacturer does not know, does not see and does not communicate directly with the Customer. And you can do it easier. The enterprise registers its products in the register of the regional pricing center. At a specific, below average, price fixed for the current year. And any State Enterprise, without any tenders, can purchase products listed in this register. There are no intermediaries, transactions are transparent, prices are acceptable, MPR develops by receiving orders and communicating directly with the Customer. This strengthens their economic relationship, which brings even greater dividends to both.

9. The problem of obtaining special knowledge.

If a person wants to do business, then he must receive a set of knowledge on the chosen activity. But this is not easy to do. There are no tutorials. Many working entrepreneurs lack knowledge in their activities. As a result, they do not comply with sanitary, fire, and even professional standards and regulations. They are punished with fines, or turn a blind eye to this - limiting checks. But at the same time, the very approach to improving the professionalism of the MNR and the quality of its work does not change.

There is a need for simple and accessible training manuals for entrepreneurs in various fields of activity. An entrepreneur is, first of all, an organizer. Having successfully organized one business, he may want to do another, more in demand business or more interesting for him. He has leadership experience, but may lack knowledge. An entrepreneur should be able to get the necessary knowledge quickly and efficiently.

10. Loans.

Small business loans are the last thing a small business needs.

We often hear that entrepreneurs need loans. But, many entrepreneurs have never taken loans. Trying to get out without him. A loan for them is an additional cost to the bank. Taking into account the fact that in modern conditions, 9 out of 10 opened enterprises go bankrupt, loans will only aggravate the situation. People do not fully calculate the situation anyway and go bankrupt, and with loans it will be even worse. What does a failed entrepreneur mean? These are deceived workers, partners, broken contracts, unpaid taxes, and possibly the ruin of other companies that have been let down by broken promises.

If a system is created under which you can earn money by working, then a small entrepreneur, starting small, gradually gaining experience and growing up, will firmly begin to stand “on his own feet”, and he will earn money for his stable and confident development. Some of them, over time, will move into the category of medium-sized entrepreneurs, where loans become needed, but that's another conversation, about a different type of activity and about other entrepreneurs.

MNR loans will be needed only when a system is created in which, while working, it will be possible to earn honestly. An interesting situation develops if we look to the West. There loans are 1-3%, but there is no business boom. Why? There taxes are even higher, it is even more difficult to earn. Credit - does not save, this is not the most important thing. What matters is the opportunity to earn money.

11. Working conditions for small businesses, compared with the conditions for large businesses.

Small business is almost manual labor. small team produce a small number of goods or services. They should not be taxed. Moreover, the share of tax revenues from the Ministry of Natural Resources to the state budget of Russia is minimal. So taxes on MPR are useless.

Let's see what the performance and tax share of different kind entrepreneurs, with specific examples:

small business - A team of 12 people - can lay down a wall of 20,000 bricks in a month.

Medium business.– A team of 120 people and a brick factory of 2 million pieces per month

Big business. – A team of 120 people and an automatic brick factory with a capacity of 40 million bricks per month.

If we equate the cost of laying a brick to the cost of the brick itself, then a very revealing picture emerges before us.

The share of tax deductions from the wages of workers in a large business, in a specific example, is 200 times less than that of a small business.

It is obvious that the cost of production for a large business is several times lower than for a small or medium one, the costs are also lower, and taxes are paid on the same principle as small ones. Moreover, all large businesses are registered offshore, and income taxes are paid there, and not in Russia. If a big business uses the labor of migrant workers, then it does not pay salary tax deductions either.

What do we see? There are no working conditions for MNRs who work directly “on the ground” and spend the money they earn in Russia. It is impossible for them to earn. And for those who withdraw money abroad, the working conditions are excellent. If big business starts to compete with the MNR, then the MNR immediately loses. This can be seen in the examples of the development of retail chain monopolies.

For 3 types of business there should be 3 types of taxation. We need changes in the Russian tax system.

12. Results:

We have found the key problems hindering the development of entrepreneurship in Russia. Why is the government headed by D. A. Medvedev, who likes to talk about helping and supporting small businesses, not seeing them? Why do not see the deputies of the State Duma? After all, everything, as it turned out, is very simple! How, under such conditions, can someone else work in the MPR? Those who make laws in Russia, in fact, deliberately and consistently destroy small businesses. Entrepreneurs who still survive are forced to somehow get out and break the laws.

Here is how the current situation is. Why do we need high taxes in the MPR, which no one pays? And if the screws are tightened even more, then those small entrepreneurs who work in today's conditions will close or go bankrupt, which is already happening because of the crisis. Entrepreneurs who have connections enter into corrupt arrangements with the administration. They stop caring about the quality of their products, because in a year it will be possible to get a contract for another alteration again. And they have a completely different motivation.

As a result, we have:

1. Poor attitude towards entrepreneurs on the part of the population hinders the creation of comfortable working conditions.

2. Exorbitant taxes make small business products expensive and unaffordable.

3. The minimum prices dictated by the market pushes entrepreneurs to save on everything and to dishonest actions.

4. Monopolies, large corporations, and “their administration firms” are those who survive and may even live well by sucking money out of the regions and the Russian economy. They do not allow small businesses to develop.

5. The lack of clear prices will destroy any stability in the existence of a small business.

6. Quality suffers from lack of knowledge.

How to solve these questions?

It is necessary to create conditions for the development of small business, conditions in which entrepreneurs can earn.

For 30 years no one has created these conditions in Russia. But without them, it will be very difficult to develop our state.

Sergei Valentinovich Lisovsky

The economy of the Russian Federation is often referred to as a transition economy, so the financial sector is also in the process of transition to a market economy. Small business is one of the factors of successful development. It is this segment that determines such important indicators for the country as stability and growth rates.

Entrepreneurial activity in the aggregate affects the development of new forms of branches of the national economy. But, unfortunately, the share of small business in Russia's GDP is only a quarter of the total. In countries with more developed economies, this number exceeds the fifty percent mark.

The topic of small business development in Russia is very relevant today, because there are problems that hinder such a promising area of ​​activity.

Sector Benefits

The state of small business in Russia leaves much to be desired. At the same time, it is the enterprises of this sector that have the following positive features:

1. Small businesses in Russia contribute to the creation of more jobs. Moreover, the employable contingent is quite extensive. Specific working conditions make it possible to employ elderly citizens, students, housewives and people with disabilities. To date, only a quarter of the human resources of the Russian Federation are employed by enterprises in this sector. The optimal situation would be the value of this indicator, twice the current one.
2. Unlike big giants, the production of such enterprises is easier to reorient to other products. This will bring fewer costs, although small businesses in times of crisis and economic instability are more prone to fluctuations and surges.
3. Simplified organization and management system. Management is able to make flexible and prompt decisions when unforeseen circumstances arise.
4. Small businesses realize the opportunity to bring live income to the country's budget during the destabilization of the local currency.
5. Joint cooperation with large industrial facilities allows us to conduct activities for the benefit of both parties. All types of small businesses in Russia, cooperating with old enterprises, are able to bring them to a new level.
6. Entrepreneurship requires a smaller initial investment.
7. Small business is focused on the needs and opportunities of the regional market.

History of small business development

The problems of small business in Russia existed at various stages of its formation. There are three stages in total historical development this sphere.

This type of entrepreneurship dates back to the collapse of the Soviet Union. The transitional period lasted for five years, during which there was an active formation of small and medium-sized businesses.

Having moved to the second stage of its development, this sector has undergone some changes. There was competition, the market began to saturate. Two years of this stage were characterized by the structural design of the industry.

Since ninety-eight distinctive feature small business has become the modernization of production processes.

In the late eighties, the idea arose to organize a small business from scratch. Ideas were nipped in the bud by the very type of economy. The economy was planned, as it was not possible to bring anything new. All ideas of an official nature were coercive. The heads of enterprises were not interested in the development of their subordinates. industrial facilities. They did not have freedom of choice, levers of control and economic decisions. The initiative of the workers was also at zero. There was no choice of raw materials, suppliers and sources of distribution. This hampered the movement very much, not giving intensive growth.

The problems of small business development in Russia were evident. Such a policy led to a deterioration in the quality of products, low labor productivity. In the absence of the introduction of any innovative technologies the situation only worsened. Ultimately, this was reflected in consumers. Market finished products did not provide a wide range of choices. There was no competition, and this did not stimulate manufacturers to grow and improve.

According to the authorities, who saw no problems, centralized management should have contributed to the formation of a single production complex. He, in turn, had to ensure the uniform and balanced development of all sectors of the national economy. But against the backdrop of constant disagreements and contradictions, this idea was not achieved.

The first stage of formation

The problems and prospects of small business in Russia became the subject of much controversy during the era of perestroika. Since the country's financial sector found itself in a crisis situation during this period, cardinal decisions were required. A number of reforms carried out testified that the state's economy was in a transitional state between planned and market.

Management at the highest level was engaged in the implementation of changes in public relations. One of the features was some relaxation of the current regime. This was expressed in publicity and publicity. Such changes have led to the emergence of new forms of management, in particular small businesses. Support for small businesses was expressed in the adoption of laws establishing provisions on individual labor activity, organizations of small forms of enterprises.

A separate impetus to the development of this sector was given by the organization of scientific and technical centers, creative teams and relevant team contracts. We can say that the emotional and psychological ground for the formation of this sphere was prepared.

The beginning of the nineties was marked for small business by the fact that it acquired the character of a mass movement. The number of newly-minted entrepreneurs grew rapidly. This provided diversity in the consumer goods market. Most people have no experience in this area. Everyone learned by trial and error, acquiring the skills to successful management business. Someone went bankrupt, others have accumulated a decent capital.

This period is notable for the impetus in the development of rental relations. The reforms included the implementation of small-scale privatization, which provided fertile ground for small businesses.

In the first two years after the collapse of the USSR, there was just a boom in the business industry. About two hundred thousand enterprises were created and registered. This was facilitated normative base, which was accepted by the authorities at that time. Many laws were very loyal, which could not but attract young businessmen.

The end of this stage was marked by mass privatization. Examples of small business in Russia were found in every sector of the national economy. This is catering, and trade, and light industry. A separate niche was occupied by companies in the service sector. There was a structuring and division of enterprises into levels depending on certain criteria. These include the number of employees, the volume of products produced and the cost of working capital.

The second stage of the formation of entrepreneurship

Due to the fact that by 1995 more than half of private enterprises entered the sphere of small business, the authorities had to purposefully develop appropriate legislation.

A distinctive feature of this stage is that the sector began to grow into companies providing services. These are offers in the field of consulting, jurisprudence, education, information technologies and finance.

There was a stabilization in the development of the industry. The market is saturated, and the growth of enterprises has declined. The dynamics was very slow, but its character was positive.

The third stage of small business development in Russia

The new millennium brought to the surface all the problems of small business in Russia. And for a short period of existence of the sphere, they have accumulated quite a lot. The dynamics of development turned from positive to negative. By 2003, there were about eighty thousand small businesses. But for a market economy, there should be ten times more of them.

People understood that not the most profitable small business in Russia is individual enterprises, which are characterized by family management. They did not have any prospects, and crisis phenomena were observed in this area.

After that, the situation stabilized a bit and the number of enterprises began to grow. The number of jobs, goods produced and services provided is increasing. However, to this day there are fluctuations in this sector.

Influencing factors

The risks that cause problems for small and medium-sized businesses in Russia are of a different nature. Depending on the source of influence, they can be divided into two categories:

• factors of internal influence;
• factors of external influence.

The first group of risks is characterized by a combination of such features that determine the vital activity within the company.

The second group of risks is due to the prospects of this industry. This includes those factors, changes in the values ​​of which lead to problems in doing business.

External environment

This component of the business is essential for its development. She simultaneously creates like everything the necessary conditions for business activities and problems. Under the factors of the external environment are understood the opportunities and threats that it can carry.

First of all, suppliers as sources of resources fall into this category. Equally important are customers as a source of product distribution. After all, it is the end users that are the main indicator of the success of entrepreneurial activity. The strategy and the nature of the methods chosen to achieve the goals have an impact.

All this large category of environmental factors is divided into two groups. The first is opportunities and prospects for further development, the second is threats and risks that cause inhibitory or oppressive actions and lead to forced liquidation. The policy of the enterprise should be aimed at maximizing the benefits of the current situation and minimizing the impact of threats.

The first problem is that it takes a lot of risk to start a small business from scratch. Ideas can be suppressed by the political and social environment, the situation in the industry. In addition to the general problems that are typical for enterprises of any level, both large industrial facilities and small firms, there are risks associated directly with the size of the enterprise.

The main overwhelming factor for organizations of this size is volatility to market fluctuations. If the giant is sure that it will stay afloat, then small business is in question. That is, any force majeure circumstances may simply leave no chance of survival.

The second problem is the uncertainty of state financial institutions that control the small business sector. This is due to the fact that most of the objects in this area do not have a very wide market. This environment is characterized by a high degree of flexibility and variability, under which businessmen cannot always adjust and adapt.

Internal environment

The problems of small business in Russia are largely determined not only by external opportunities and threats, but also by the position within the company. The success of a business depends on how work is prioritized, staff assigned and responsibilities and obligations distributed among them. Important is the marketing program and competent management of financial policy.

Industry issues

At the moment, the main problems that have a significant impact on small businesses are:

1. Lack of qualified personnel. Today, it is quite difficult to find true professionals in their field. First, most often this work falls on the leaders themselves, who, relying only on their own preferences and requirements, form a team. Only twenty percent of small businesses are provided with competent workers.
2. The tax burden. An improperly built system of penalties takes a huge percentage of the profits of enterprises. Many simply cannot afford deductions to the state budget, which is why they are forced to keep “black bookkeeping” or simply declare themselves bankrupt.
3. Rigid credit system. For start-up capital or the implementation of the project, significant financial resources, which are most often borrowed at high interest rates from the respective institutions. But the longer they are involved, the less chance that the bank will issue such an amount.
4. Depriving their employees of a social package of services. This is also due to excessively high taxes, which leads to the payment of "envelope salaries".
5. Difficulties in buying or renting land and premises. And also in the absence of access to infrastructure facilities. Established high tariffs for electricity leave enterprises without energy.
6. Corruption and robbery by officials. Frequent and unreasonable inspections, fines and lack of organized administration force even law-abiding citizens to act accordingly.
7. Low level of solvency of the population. The segment of the population that is the main target audience simply unable to pay the set price. All costs are invested in the final price, and entrepreneurs simply cannot work at a loss.

Specific features of small business in the Russian Federation

The problems of small business in Russia have a number of specific features. For example, in some regions, such as Siberia, there is no transport infrastructure. This makes it impossible to supply raw materials and sell finished products. Such regions of the Russian Federation are characterized by belated receipt of information. The competence and objectivity of officials also leaves much to be desired.

In terms of difficulties associated with lending, taxation and rent, the state has put small businesses on a par with large industrial giants. This is by no means acceptable.

This situation has led to a reduction in the number of enterprises in various sectors of the national economy. Most often, such organizations have a trade, procurement and intermediary direction. Although they position themselves as diverse, providing a huge range of services and producing a variety of goods, in fact they are narrow-profile.

Unlike other states, support for small businesses in Russia is not of any educational nature. It is the incompetence of managers and staff that often leads to failure. Countries paying more attention to this sector have created special programs, within the framework of which business trainings are held for everyone.

Prospects for further development

The state understands that this sector is important. That is why the government supports this area to a certain extent. Indeed, without small business, irreparable changes will occur, which will be expressed in the deterioration of the social situation. This will certainly lead to even greater stratification in society. The people will be divided into two sectors - the elite and poverty. There will be discrimination. The government will no longer control the pricing process.

In connection with such threats, the government is implementing a state program, within the framework of which a number of global reforms will be carried out. At the legislative level, this will be expressed in the impact on the taxation of small businesses in Russia. It must be reasonable and reasonable.

It is planned to increase the number of small businesses by two million over the next two years. Especially profitable terms are waiting for those businessmen who plan to start their own business related to the release of essential goods. The sphere of provision of technical services is also promising. To do this, lending to small and medium-sized businesses in Russia is simplified. The state also provides for the provision of benefits and subsidies. The possibility of business training on a free basis is being considered.

Introduction

2.1 Small Business Benefits

2.2 Disadvantages of small businesses

3. The role of small business

4. Problems of small business

Conclusion

List of used literature

Introduction

Small business in a market economy is the leading sector that determines the rate of economic growth, the structure and quality of the gross national product. In many developed countries, small businesses account for 60-70% of GNP. But it's not just about numbers. This sector is essentially a market sector and forms the basis of modern market infrastructure, since it primarily provides a competitive environment for the economy.

Unfortunately, small business in Russia is at the initial stage of development. Despite the measures taken by the government to support small business, its activities are limited by a number of problems. Quantitative indicators are several times inferior to the corresponding indicators of developed countries.

The purpose of the work is to understand what stands in the way of the development of small business, i.e. analysis of its problems and development prospects.

In accordance with the goal, it is necessary to solve a number of tasks:

Define small business

Reveal its features

Determine the place of small business in the economy

Consider its evolution

Classify small business problems

Consider possible solutions to these problems

It can be assumed that one of the factors for our country to overcome the crisis and build a market economy is the development and normal functioning of small business, which implies the relevance of this topic.

1. The concept of small business

The main factor in classifying an enterprise as small is the average composition of employees, but sometimes additional factors are used, such as sales volume, asset value, etc. Legislatively in Russia, small businesses are defined by the Federal Law of June 14, 1995 N 88-FZ "On State Support small business in the Russian Federation". The direction of the law is the implementation of the right of citizens to exercise their abilities and property for the implementation of entrepreneurial and other economic activities not prohibited by law.

According to the law, small businesses are understood as commercial organizations in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations (associations), charitable and other funds does not exceed 25 percent, the share owned by one or more legal entities does not which are small businesses, does not exceed 25 percent and in which the average number of employees for the reporting period does not exceed the following limit levels (small enterprises):

in industry - 100 people;

in construction - 100 people;

in transport - 100 people;

in agriculture - 60 people;

in the scientific and technical sphere - 60 people;

in wholesale - 50 people;

in retail trade and consumer services - 30 people;

in other industries and in the implementation of other activities -50 people.

Small business entities are also understood as individuals engaged in entrepreneurial activities without forming a legal entity. Small enterprises carrying out several types of activities (diversified) are classified as such according to the criteria of the type of activity, the share of which is the largest in the annual turnover or annual profit. The average number of employees of a small enterprise for the reporting period is determined taking into account all its employees, including those working under civil law contracts and part-time jobs, taking into account the time actually worked, as well as employees of representative offices, branches and other separate divisions of the specified legal entity.

The organizational and legal form of MP is established in accordance with Civil Code, as well as the laws "On joint-stock companies ah", "On Societies with limited liability". They can exist in the form of individual (family) private enterprises, partnerships, joint-stock companies, production cooperatives, state (municipal) enterprises.

2. Economic characteristics of small business

Consider the main advantages and disadvantages of small businesses compared to large ones, and evaluate its role in the economy.

2.1 Small Business Benefits

1. Relatively lower management costs due to the absence of excess bureaucracy and, accordingly, high flexibility and efficiency of decisions in the management of small enterprises, which increases labor productivity (especially in micro-enterprises, where the number of employees is less than 10 people). These conditions make it possible to respond quickly and flexibly to market changes, including through the maneuver of capital when switching from one type of activity to another.

2. According to some scientists, large sizes increase the degree of formalization of the organization and reduce the ability to organizational change, so small businesses are more flexible and responsive in making and implementing decisions, and quickly adapt to changing conditions.

3. Lower capital requirements and the ability to quickly introduce product and production changes in response to local market requirements

4. Small businesses know better the level of demand in local markets. The orientation of producers mainly to the regional market is ideally suited for studying the wishes, preferences, customs, habits and other characteristics of the local market.

5. Relatively higher capital turnover of small enterprises.

6. Small businesses require less capital investment. They have shorter construction time, small size, it is faster and cheaper for them to re-equip, introduce new technology and automation of production, achieve the optimal combination of machine and manual labor.

7. Small business employees have a high level of motivation to achieve success, as well as the opportunity to implement their ideas and show their abilities.

8. Small business provides a livelihood for more people than a large one. It has a significant potential in the field of employment of the population, involvement in the production of labor reserves that cannot be used in large-scale production due to its technological and other features. These are pensioners, students, housewives, the disabled, as well as persons who wish to work after regular working hours in order to obtain additional legal income.

2.2 Disadvantages of small businesses

1. Compared to large enterprises small businesses have a higher level of risk, and therefore a high degree of market volatility.

2. Small businesses are dependent on large companies.

3. Weak competence of managers and less professional employees.

4. Increased sensitivity to changes in business conditions.

5. Small business is associated with great difficulties in attracting additional financial resources and obtaining loans.

6. SEs do not have market power and a good resource base

7. Despite increased flexibility, the potential for change in small businesses is low.

8. Small business has a low propensity to invest due to insufficient capital and long-term return on investment.

From the above characteristics, we can conclude that small enterprises have significant competitive advantages and capable of more efficient operations than large enterprises in some areas of activity.

What can an efficiently functioning small business give to the country's economy?

Small business can give the economy:

Necessary saturation and mobility of the market;

The trend towards price stability, improving product quality due to price and non-price competition;

Accelerating the process of introducing new technologies;

The environment of competition, which is so lacking in large monopoly giants;

Deep specialization and cooperation;

The environment and spirit of entrepreneurship, without which a market economy is impossible.

Small business, quickly responding to changes in market conditions, gives the market economy the necessary flexibility. That is, small business creates such economic conditions, without which the high efficiency of the market is unthinkable. Finally, the creation of this sector of the economy is a positive alternative to the underground business, it eliminates its monopoly position in the market by improving the legal conditions for the activities of legally operating SEs. It is obvious that any country needs a developed small business, so it is necessary to give freedom for the development of small businesses. For a country of such magnitude as Russia, small business cannot become the basis of the economy; in our conditions, it can only become a link that would ensure the smooth operation of large industrial enterprises. But, nevertheless, in the context of the transition from an administrative-command economy to a normal market economy, the formation and development of small business is one of the main problems. economic policy. Formation of a competitive environment, facilitated by small business, is of paramount importance for our highly monopolized economy.

The concept of small business

Small business includes activities carried out by economic entities, which are defined by the state as small businesses in accordance with the conditions established by the current legislation.

Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" (as amended on July 26, 2017) contains conditions, the fulfillment of which means that an enterprise is classified as a small business. According to article 4 of this law, criteria are established for the average number of employees, income and special requirements.

From the point of view of the content and specifics of small business given form economic relations means working in conditions of complete independence, property liability, risk, and the entrepreneur is the sole owner of his enterprise. Small businesses are often characterized by full involvement in the business of both the entrepreneur and his family members, the so-called "family business".

Small enterprises are at the same time employers, manufacturers of products, services, works, catalysts for scientific and technological progress, taxpayers, and economic agents. What together determines their role in the economy.

Criteria for small businesses

Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium Enterprises in the Russian Federation" (as amended on July 26, 2017) in Art. 4 contains the following criteria for classifying enterprises as small businesses.

Criteria for small businesses

Share in a small enterprise	Average headcount	Annual income
Special requirements are detailed in subparagraph "a" of paragraph 1 of part 1.1 of Article 4 (at least one of the requirements must be met). At the same time, the requirements relate to limiting the share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, non-profit organizations, which should not exceed 25%, and the share of participation of foreign organizations should not exceed 49%. Separately, it is stipulated that these requirements do not apply to small enterprises from the high-tech (innovative) sector of the economy. There is also a restriction on the ownership of voting shares.	The average headcount should not exceed 100 people, while micro-enterprises with an average headcount of up to 15 people are separately identified (subparagraph "a" of paragraph 2 of part 1.1 of Article 4).	The annual income of an enterprise does not exceed 800 million rubles and 120 million rubles for micro-enterprises (paragraph 3 of part 1.1 of Article 4). At the same time, the income limits are set by a separate act: Decree of the Government of the Russian Federation of 04.04.2016 N 265 "On the marginal values ​​\u200b\u200bof income received from entrepreneurial activities for each category of small and medium-sized businesses."

The role of small business in the economy

The role of small business is manifested at the macro and micro levels of the economy, as well as in social terms.

The role of small business in the economy

Direction	Characteristic
The macro level of the economy. From the point of view of the functioning of the national economic system the role and importance of small business is expressed in the following indicators:	share of gross domestic product created by small businesses; share of national income generated in small business; the share of small enterprises in the total number of enterprises; the proportion of the able-bodied population employed in small business; the share of exports of products and services attributable to small enterprises; share of tax revenues from small businesses; the share of fixed capital operating in the field of small business; the share of products and services produced by small enterprises in their overall structure in the context of individual species. An increase in these indicators in dynamics indicates an increase in the role of small business in the country's economy.
Micro level of economy. The role of small business in national economy determined by the following circumstances:	expanding the coverage of individual markets and increasing the degree of satisfaction of the population in goods and services; the creation and organization of the work of small enterprises does not require large investments, and also does not require a long period of bringing them to their design capacity; the development of small business contributes to the development of competition in certain markets where there is no expediency of monopoly dominance; small enterprises are distinguished by a simpler management structure, as they do not require complex management approaches that are characteristic of large enterprises; small businesses can quickly adapt to changes in business conditions; the development of small business to a certain extent helps to reduce unemployment, as small businesses create new jobs; small business affects the increase in the number of representatives of the middle class, small owners who are interested in the stability of the country's economic system; small enterprises are more flexible and receptive to the conjuncture of the target market and, in theory, react faster to changes in demand compared to large enterprises; an increase in the number of small businesses contributes to an increase in the rate of economic growth and vice versa - the higher the rate of economic growth, the higher will be the growth in the number of small enterprises.
The social role of small business in the economy	increasing the degree of satisfaction of the needs of the population in goods and services; improving the quality of service; increasing the satisfaction of the population in their work, as a means of self-expression; improving the standard of living of the population; reduction of social tension in society.

Small business in Russia

From the point of view of the substantive role of small business in the economy of the Russian Federation, the transition of this sector of the national economic system to the trajectory of sustainable growth requires changing economic conditions. Small business has received increased attention from the state: in recent years, the procedure for registering new enterprises and individual entrepreneurs has been significantly facilitated, including the possibility of electronic business registration, programs are being implemented to support small businesses in target and priority sectors and areas of activity, administrative barriers, inspections, etc. d.

In recent years, bureaucratic operations in public institutions for small businesses have become shorter than in financial and credit institutions.

At the same time, small businesses should take a more serious position in the structure of the Russian economy, improving macroeconomic indicators. Accordingly, on this direction it is required to continue the implementation of the state policy to stimulate the development of small businesses. Today, the state faces the task of developing production and supporting small businesses. Small business should not be concentrated in only large cities of the country.

Problems and prospects of small business in Russia

Small businesses currently require a transition to a qualitatively new state and the search for new points of growth, which is due to the rapid development of information technology, the policy of import substitution, and the state course towards building a digital economy.

The existing prerequisites at the moment have a positive effect on small business in the main production areas, this concerns, first of all, enterprises engaged in the production Russian goods for the population, as well as the provision of services and the performance of works.

At the same time, it would be naive to believe that small business can become the basis of the country's economy: that's why it is small, so that its contribution to the economy is small enough. For large enterprises, small business can act as a link, and for the population - the function of expanding the range of goods, services, works. The industries and areas of activity in which small businesses can play a key role are determined by the traditional areas for this sector: the production of consumer goods for consumer demand, the service sector, trade, catering, food industry.

Problems of small business in Russia determined by factors that hinder its development:

• the presence of inconsistencies in the legal framework for the activities of small businesses;
• difficulties in access to financial, property and information resources;
• the weak role of business associations in the development of small business in general;
• low degree of socio-economic and organizational differentiation among small enterprises (creation typical enterprises producing standard products and services);
• absence integrated system training of entrepreneurs in educational institutions, in particular, in certain areas of management, finance, legal support, organization of production, business ethics, pricing, marketing, etc.
• as a result, start-up entrepreneurs have a low level of financial and legal literacy, difficulties with the organization of management, production, which leads to big problems in business, slowing down the development of a small enterprise, up to ruin.

The solution of these problems is facilitated by the state policy of supporting small business and stimulating its development. The state policy of supporting small business includes the following areas: regulatory, financial and credit, information technology, organizational, personnel and consulting support, foreign economic activity is singled out as a separate area.

Prospects for small business in Russia associated with the following areas:

1. Organization of new projects and small enterprises for the production of industrial and agricultural products in the context of the implementation of the import substitution policy in Russia.
2. Creation of innovative small enterprises focused on IT-technologies, introduction of information technologies, developments.
3. Continued implementation of plans to support small businesses from the state.
4. Implementation of the target principle of promoting small business, focused on the export of products, innovation, the social sphere, and high-tech products.
5. Tax incentives for newly created small businesses.
6. Elimination of administrative barriers, reduction in the number of inspections by regulatory authorities, facilitating the work of small enterprises in organizational and managerial terms.

Specific directions for implementing the prospects for small business in modern conditions in Russia:

• combination within one small enterprise of several directions and types of activity;
• use of the innovative potential of the enterprise, the owner and employees, the use of a high professional level, education and qualifications of managers of small enterprises;
• adaptation of small enterprises to a difficult economic environment in short time in the absence of complete and reliable information about the dynamics of market conditions;
• development of cooperation with large enterprises, various options for performing individual work to ensure the smooth functioning of large-scale industry;
• development of cooperation with other small and medium enterprises.

conclusions

The advantages of small business in Russia are determined by the mobility of small enterprises, the deepening of specialization, and cooperation of business entities. This helps to improve the efficiency of small businesses, as it is able not only to quickly fill the niches that are formed in the consumer sector, but also to pay off relatively quickly.

Small enterprises have a fairly prominent position in providing employment, producing certain categories of goods, carrying out research, scientific and industrial and applied developments, as well as their implementation in the practice of economic activity.

For Russia, it remains relevant to continue the implementation of state policy aimed at expanding and developing enterprises in the field of small business in the economy of our country.

In social terms, small business, being an integral part of the socio-economic system of the country, draws a significant part of citizens into the sphere of small business by opening their own business, ensuring sufficient production efficiency through specialization and cooperation of production. Accordingly, the development of small business is one of the main tasks of the economic policy of the Russian Federation.

Literature

1. Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium Enterprises in the Russian Federation" (as amended on July 26, 2017)
2. Decree of the Government of the Russian Federation of 04.04.2016 N 265 "On the marginal values ​​of income received from entrepreneurial activities for each category of small and medium-sized businesses."