What is a medium business? Which enterprises are small, medium, large. The role and place of small business in a market economy

Let us remind you that micro, small and medium-sized enterprises include organizations whose revenue for the previous year does not exceed the established limit values. New companies during the year in which they are registered can be classified as small businesses if their performance since the date of their state registration does not exceed the maximum values. The criteria for belonging to micro, small and medium-sized enterprises have been approved and entered into force on July 25, 2015. See the table for more details.

New criteria for membership in micro, small and medium enterprises

Recognition of an organization as a small business entity provides a number of advantages aimed at development of this business. Thus, micro and small enterprises can conduct accounting according to simplified rules:

• use a shortened working chart of accounts;
• apply the cash method of recognizing income and expenses;
• prepare condensed financial statements consisting of a balance sheet and a financial statement financial results;
• conducting accounting may be assigned by a manager;
• interest on any borrowed obligations should be included in other expenses;
• prospectively reflected in financial statements consequences of changes in accounting policies;
• any errors, including significant ones, should be corrected as immaterial;
• do not apply the requirements: , ;
• do not create vacation reserves and re-evaluate according to market value any financial investment.

Microenterprises have additional benefits. They have the legal right not to accept bank cards for payment, and also to conduct accounting without using double entry.

In tax accounting, benefits for small businesses of the Tax Code of the Russian Federation are not established, but the authorities local government may approve reduced tariffs for property tax and land tax.

Procedure cash transactions small businesses must comply, but they have the right not to set a limit on the balance of cash in the cash register and keep all the money in the cash register without handing it over to a bank institution.

In addition, favorable conditions are provided for small businesses to participate in government procurement.

Small and medium-sized businesses (SMEs) are a social, legal and economic category that includes companies and individual entrepreneurs with a small number of employees and profits. Entrepreneurship of this type reacts flexibly to changes in market conditions, but requires additional support for development

Small business is a type of entrepreneurship that is characterized by a small number of employees (up to 100 people), average revenue (up to 800 million rubles per year), an emphasis on equity. This is not only an economic, but also a socio-political category, whose representatives are characterized by a special worldview.

Businessmen of this type quickly adapt to new changes and are highly adaptable to any working conditions. SMEs often open up those facets of the market that look too risky and dangerous. Import Chinese goods, long-term nail coatings, making sushi - all this was first mastered by small companies, and only then they tried to take over big business.

There are over 6 million small businesses in the United States, each generating revenues of up to $10 million annually. These organizations employ approximately a third of the total working population with permanent or temporary work. It is from here that the notorious “middle class” is formed, which forms the backbone of the country’s economic well-being

Russian Federation: legislative support for small businesses

In our country, Federal Law No. 209 of July 24, 2007 “On the development of small and medium-sized ...” is in force, which defines the basic principles for classifying a company into this category. There are requirements for organizational form, average number of employees and revenue (maximum). Marginal Revenue, which an organization can receive, is subject to revision by the Government of the Russian Federation; the current Resolution is valid from August 1, 2016. Information about all individual entrepreneurs and organizations belonging to this category is collected in special Register.

Main features of a small business

The above Federal Law lists various requirements according to which a particular enterprise falls into the desired category. Legal entities cannot have a common share of participation of constituent entities of the Russian Federation, foreign companies, religious charities, public associations over 25%. In addition, the company cannot be owned by other companies that are not SMEs in an amount exceeding 49%.

In the first half of 2016, about 218,500 small enterprises were created in Russia, while 242,200 companies left the market. Just a year ago, the trend was different: instead of one organization that left the market, 2 new companies appeared. The largest number of them are in Central federal district- 1.636.987. The record holder for the number of SMEs is Moscow: 451,979 micro-organizations, 170,000 entrepreneurs: comparable to the population of a small European country.

Who is the driver of small business in Russia?

Approximately every 10 able-bodied people in the Russian Federation work for themselves. Moreover, the vast majority of self-employed people (about 70%) are not registered as individual entrepreneurs and operate illegally. The reluctance to formalize the status is associated with bureaucracy, high contributions to the Pension Fund and uncertainty about one’s own future. Another factor is that people simply do not see where their money is going, which causes legal nihilism.

Small and micro businesses are based on the following areas:

1. Construction, repair and finishing (at least 20%);
2. Programming, computer repair and related industries (about 11%);
3. Interior design (10%);
4. Hairdressing and beauty services at home (6%);
5. Tutoring (5%).

Small business in Russia - powerless and illegal?

In the Russian Federation, approximately a third of the population are citizens who are of working age, are not registered as unemployed, but are not employed at any enterprises. Approximately half of these people do odd jobs; people have been employed in organizations for years, but receive “salaries in an envelope.” This is more typical for the province, where there are no other conditions for employment and employment.

However, another 8-9 million are representatives of small “gray” businesses who work either in splendid isolation or in small teams. Let's compare this with the number of legal individual entrepreneurs - 3.7 million people - and we get real figure shadow market. After all, all the money that the self-employed earn is in the economy, but objective reasons cannot be invested in banks, equipment and further development own business.

Problems of small business in Russia

1. Difficult access to support, subsidies, loans, new technologies;
2. Administrative measures from outside government agencies(high fines for violations of the law);
3. Difficult competition with large organizations in certain areas (trade, production, transport);
4. Incorrect tax policy, leading to too much withdrawal from the new enterprise large quantity resources.

Differences between small and medium businesses

MB - mainly self-employment or seasonal recruitment of workers to perform unskilled tasks: harvesting, transportation, packaging. The company or individual entrepreneur is localized in one locality and collects a small profit. Medium business- this is a mandatory attraction of more personnel (both qualified and unskilled workers), investments, and active investment in the development of the enterprise.

Resume

So, small business is a pioneer in those areas in which the state and large companies difficult and risky to invest. People come up with original models, and although many entrepreneurs “burn out,” some businessmen make money starting capital for further growth.

Real help The state should be to create conditions under which it will be easier for the self-employed to legalize themselves than to work “in the gray way.” In other words, people just need to be left alone for a while and wait to see what happens.

Recently, small and medium-sized businesses in our country have been paying quite a lot of attention. and belonging to these business categories may enjoy some benefits, including:

• possibility of using special tax regimes, reduced tax rates and other tax benefits;
• the right to apply simplified procedures and forms of accounting and static reporting;
• the opportunity to participate in state support projects for small businesses and receive subsidies from the state budget.

Recently, the fact of classifying a subject as a small business has become great value in the field of public procurement: such participants in announced requests for proposals, other things being equal, are given priority over competitors. Some competitions are initially held with the condition that only small / medium-sized businesses can apply for participation in them, and their status must be confirmed.

How to determine which category of entrepreneurs you belong to? The criteria that allow an individual entrepreneur or legal entity to be classified into any of the categories are specified in Federal Law No. 209-FZ of July 24, 2007, aimed at the development of small forms of entrepreneurship in the country.

In 2015, the revenue criterion was doubled, and in 2016 another change was made to the law, which came into force in August. Now, instead of proceeds from sales, you should take the entire income from entrepreneurial activity.

Important! Income from business activities is calculated according to the rules of the Tax Code of the Russian Federation. That is, you simply take its value from the declaration for / UTII / income tax, depending on the regime.

Let's combine the criteria into one table:

Legal entities use all three criteria, individual entrepreneurs use only two: number of employees and income.

The number must take into account all employees, including those who work under the GPA and holding multiple positions. Employees of branches/representative offices/ separate divisions legal entities must also be counted.

The income limit was changed back in July 2015; the Government of the Russian Federation doubled the previous limits: previously they were 60, 400 and 1,000 million rubles, respectively.

Separately, we note that in order to obtain the status of a small business, an individual entrepreneur or legal entity must meet the specified criteria for three years (this period has also been increased by the latest Decree of the Government of the Russian Federation, previously it was two years). A similar situation arises when a small enterprise loses its status and moves to the next business category. That is, if you are now a small business, then even if you exceed the limit on number or revenue in next year, you will still be a small business. To move to the medium-sized business group, the limits must be violated for three years.

Due to latest changes, now you do not need to confirm the status of a small business - it is automatically assigned based on the data of your tax returns. In this case, income from the declaration for the previous year is taken for analysis.

From latest news It is also worth noting that since August 2016, the Federal Tax Service has been creating a register of small businesses, where it includes everyone who belongs to it. This will again simplify work for small businesses, since in order to receive the benefits they are entitled to, they will not have to provide additional documents: the presence of a company in the register already confirms that it belongs to a small business.

The register is available on the website Nalog.ru.

Here you can use the “Register Search” service to view data on yourself or your counterparties. To do this, in the search field you need to enter the TIN or OGRN or OGRNIP or the name of the legal entity or full name of the individual entrepreneur.

The concept of small and medium-sized enterprises is legislatively established, to which, in accordance with Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized enterprises in Russian Federation» include:

• citizens registered in the prescribed manner (as individual entrepreneurs (IP) or as heads of peasant (farm) farms (peasant farms);
• duly registered consumer cooperatives and commercial organizations (except for state and municipal unitary enterprises).

Small and medium-sized businesses must meet three criteria.

Criterion 1. Participation in capital for legal entities.

1) The total share of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds should not exceed 25% in the authorized (share) capital (share fund) of legal entities.

The exception is the assets of joint-stock investment funds, closed-end mutual funds and investment partnerships.

2) The share of participation in the capital of foreign legal entities, one or more legal entities that are not small and medium-sized businesses, should not exceed 49% each.

The exception is business companies(business partnerships), the activities of which are practical application(implementation) of the results of intellectual activity 1, the exclusive rights to which belong to the following types of founders:

• budgetary, autonomous scientific institutions;
• budgetary institutions, autonomous institutions, educational organizations higher education;
• legal entities, the founders (participants) of which are legal entities included in the list of legal entities that provide state support innovation activity 2 subject to meeting certain criteria.

An exception is also made for legal entities that have received the status of a project participant in accordance with Federal law dated September 28, 2010 No. 244-FZ “On innovation center"Skolkovo".

Criterion 2. Based on the average number of employees.

The average number of employees for the previous calendar year should not exceed:

a) from 101 to 250 people inclusive for medium-sized enterprises;

b) up to 100 people inclusive for small enterprises, including up to 15 people for micro-enterprises;

The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year is determined taking into account all its employees, including employees working on civil contracts or part-time, taking into account the actual time worked by employees of representative offices, branches and other separate divisions.

Criterion 3. Based on revenue from the sale of goods (works, services).

Revenue from the sale of goods (work, services) excluding VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed:

• for microenterprises – 120 million rubles;
• for small enterprises – 800 million rubles;
• for medium-sized enterprises – 2000 million rubles.

The indicated values ​​may be revised by the Government of the Russian Federation.

The category of a small or medium-sized business entity is determined in accordance with the highest value of the conditions established by criterion 2 and criterion 3. For example, if individual entrepreneur, a peasant (farm) enterprise, a legal entity (OJSC, CJSC, etc.) that meets criterion 1, has an average number of employees of 15 people, and sales proceeds or the book value of assets is 500 million rubles, then such an entity economic activity falls into the “medium enterprise” category.
Or, conversely, if the proceeds from sales or the book value of assets of an economic entity are less than 60 million rubles, and average number employees over 250 people, then such an entity does not fall under the concept of even a medium-sized enterprise, that is, it is a large enterprise.

Detailed information about the statuses of small and medium-sized businesses in Moscow can be obtained on the Small Business of Moscow portal.

1 Programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how).
2 In the forms established by the Federal Law of August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy.”

The main indicator that allows an enterprise to be recognized as small is the number of employees for a specific period of time. Criteria such as the size of his assets, size authorized capital and annual turnover.

In Russia, a small enterprise is commercial organization, in the authorized capital of which there is a share of participation of constituent entities of the Russian Federation, charitable and other foundations, as well as religious and public organizations no higher than 25 percent. In addition, a share that belongs to several legal entities or one legal entity. person, should also not be more than 25 percent.

The number of employees for a certain period should not exceed the standard established in a particular area. If it is construction, industry or transport, the number of employees of a small enterprise cannot exceed 100 people. If this wholesale- no more than 50 people, if household services or retail- no more than 30 people, if any other activity - no more than 50 people.

Medium enterprises

The definitions of medium and small businesses around the world are quite similar. What generalizes them is economic entities that do not exceed a specific indicator in terms of the number of employees, the amount of gross assets and turnover. Medium-sized enterprises are also entitled to simplified reporting. In order to understand the scope of the number of employees - after all, this criterion is most often the main one - it is worth considering several examples.

If we take a consulting or research agency, it can be classified as a medium-sized enterprise when the number of its employees ranges from 15 to 50. If we talk about a travel company, then it can be classified as a medium-sized enterprise when the number of its employees ranges from 25 to 50. 75. A medium-sized print media will be an editorial office with the number of employees not exceeding 100. Just as with small enterprises, medium-sized enterprises are considered in terms of turnover and the market share they occupy.

Large enterprises

A large enterprise is one that produces a significant share of the total commodity volume of any industry. It is also characterized by the number of people employed, the size of assets and sales volume. To classify an enterprise as a large business, you need to take into account the territorial, industry and state specifics. For example, for the field of mechanical engineering, the main factors are the volume of output, the number of workers and the cost of fixed assets. If we take the agro-industrial complex, we can only focus on the number of livestock or the area of ​​land.