Criteria classifying microenterprises. CJSC - Small or big business? Is the IP subject of small entrepreneurship
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Small and medium-sized businesses have several advantages over large organizations. In particular, they can use preferential tax regimes and apply for state assistance at the initial stages of development. How to determine who belongs to the SME category in 2018 - read in this article.
What is a small enterprise?
According to Law No. 209-FZ "On the Development of SMEs in Russia" dated July 24, 2007, the subject of small and medium-sized businesses (SMEs) is any commercial structure registered in the country and the corresponding criteria.The organizational form in this case does not play a significant role, that is, a small business can relate both to IP and the Jurlitz. In addition, to acquire SME status is permitted by agricultural and consumer cooperatives, farms and economic partnerships. What criteria should the company or PI be responsible to be considered a small enterprise?
Criteria SMP
Criteria that make it possible to distinguish between small, medium and microenterprises, indicated by Art. 4 of Law No. 209. Restrictions for SMEs subjects exist by:- number of employees
- the size of the annual profit
- shares of participation in the authorized capital of the state, as well as other organizations.
In 2018, the Law 209-FZ amended were amended, thanks to which there were more enterprises in Russia, which are subject to SMEs. This happened due to the fact that the legislators were somewhat raised the top bar for maximum income for small businesses. In particular, for microenterprises, the maximum earnings increased from 60 to 120 million, for small - from 400 to 800 million.
The indicators of the maximum number of employees remained the same. For enterprises engaged in textile processing and clothing manufacturing, the average number of employees can reach up to 1000 people (Government Decree No. 209-FZ dated November 22, 2011).
The changes also affected the period during which the entrepreneur retains the status of a SMEs subject after exceeding the limit on the number of employees or income. Previously, this period was two years old, since 2018 - three. Thus, the company, in the current year, the stagnant bar for numbers or revenue, according to 209-FZ, will be included in the category of SMEs to the subjects until 2021.
Another important criterion for determining SMEs is the share of participation in the authorized capital of the company. For government agencies, as well as funds, public and religious organizations, it cannot exceed 25% in the Criminal Code of the Small Enterprise. Other commercial structures can now take up to 49% to this year, the restriction was as for state structures - 25%.
Limits for the participation of state and commercial structures in the Criminal Code do not apply to:
- project participants "Skolkovo";
- shareholders working as an innovative sector of the economy;
- organizations that apply in practice advanced technological developments of their founders (scientific, budgetary institutions).
Register of subjects of SMH
Check the status of the company, contacting the state register of SMEs. The resource began to operate from August 1, 2016 and includes an extensive database for each middle or small business representative.The list is formed by FNS staff on the basis of data that entrepreneurs are submitted to the tax service. The registry contains basic information about the company: name, TIN, address, category, OKVED activities, licensing and their types.
At the request of businessmen, information about products, contacts, the number of contracts concluded in the framework of the state procurement program can be included in the Unified Base. New data is submitted electronically on the FNS website.
Benefits of SME
Compared to large holdings, small and medium enterprises have significant privileges. Consider some of them more than them.Organizational privileges
1. Small business has the right to apply simplified taxation regimens, within which it is easier to donate reporting (on a precipitated USN, pass once a year). Reference does not concern LLC or AO, whose revenue exceeds 800 million rubles per year. In such organizations, an additional audit is conducted.2. There is no need to set the cash limit at the checkout. That is, a businessman can store any amount of money at the checkout.
3. The subjects of SMEs have an advantage over large companies in the process of acquiring leased real estate (municipal, state).
4. Checks by supervisory authorities of companies of small and medium-sized business sectors occur on the "gentle" program - no more than 50 hours annually. Micro-enterprises inspected for 15 hours every year.
Planned checks are required if a firm or IP maintains activities in the field of health, heat supply, education, energy or public projects
Tax breaks
The enterprise falling into the category of SMEs subjects can significantly reduce the amount of tax deductions. In existing preferential tax systems, there are certain conditions under which they can be applied. For example, the patent (PSN) does not take advantage of the Yurlitz. For the remaining modes - a simplified tax system, a single tax on imputed income and a single agricultural tax - it all depends on the compliance of the criteria on annual income and the number of organizations.| Name of the tax system | Limit of annual income | The number of employees |
| ENVD | Not installed | No more than 100. |
| USN | No more than 160 million rubles | No more than 100. |
| PSN (available only for IP) | No more than 60 million rubles | Not more than 15. |
| Eskhn | The share of profits from the sale of agricultural products is at least 70% of the total income | For IP, enterprises in the field of fisheries, up to 300 people, for agricultural organizations - is not limited |
In 2016, changes have made changes in the final, thanks to which the authorities in the Russian regions have the opportunity to reduce tax rates on ENVD and USN at their discretion. For a single tax on imputed income (UNVD), they can reduce the rate from 15 to 7.5%, for USN - from 7 to 1%. At the same time, the company or IP must pay insurance premiums without delays in extra-budgetary funds and create new jobs (expand the shuttle).
Tax holidays for SMEs
In the period from 2015 to 2020, entrepreneurs who registered their activities for the first time, have the right to reduce the tax rate to 0%.Tax campaigns require the following conditions:
- choosing PSN or USN as a taxation system;
- documentary registration of the company Later later than the date when the Law on Tax Vacation was adopted within the region;
- the type of activity must comply with the list fixed in the law adopted at the regional level.
We check whether your organization includes small enterprises or microenterprise.
In the review you will learn what criteria for small entrepreneurship, the number of small enterprises and microenterprises, who relates to small business entities regardless of the taxation system 2019.
It is believed that the majority of companies operating on the USN are small business entities. What a "baby" can be any enterprise with minor income. But it is not. Term " subjects of small businesses"It applies to. If you briefly say, then the subjects of small businesses include commercial organizations:
- economic societies and partnerships (with the exception of state and municipal unitary enterprises);
- production and consumer cooperatives;
- peasant (farmer) farms;
- individual entrepreneurs.
Note: If you do not have a commercial organization, it will not be in the SMSB registry.
How to understand does your company include small enterprises?
The criteria for which firms relate to small businesses are listed in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ. "On the development of small and medium-sized businesses in the Russian Federation." There are three criteria for a small enterprise. TO small and Medium Entrepreneurship Subjects Registered in accordance with the legislation of the Russian Federation and the corresponding conditions established by part 1.1 of Article 4, business companies, economic partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farmer) farms and individual entrepreneurs who are:
- the total proportion of the participation of the Russian Federation, the subjects of the Russian Federation, municipalities, foreign organizations, public and religious organizations (associations), charitable and other funds, organizations that do not belong to small and medium-sized businesses, in their authorized capital does not exceed 25%;
Note: Part 1 Art. 4 of the Federal Law of July 24, 2007 No. 209 * FZ "On the Development of Small and Medium Entrepreneurship in the Russian Federation", "Commercial and non-commercial organizations"
- middle numbers workers for the preceding calendar year does not exceed 100
human
Note: 2 h. 1 Article. 4 Law No. 209-FZ
Note: Micro-enterprise - up to 15 people
- revenue from the sale of goods, works, services excluding VAT for the preceding calendar year does not exceed 800
million rubles. p. 3 h. 1 Art. 4 of Law No. 209-FZ; abz 3 of paragraph 1 of the Government Decisions of the Russian Federation of 02/09/2013 No. 101 "On the limit values \u200b\u200bof revenue from the sale of goods (works, services) for each category of small and medium-sized businesses"
Note: For microenterprises, the limit value of revenue - 120 million rubles.
The last two criteria must be satisfied and to be considered small business entities.
Information about the company and the entrepreneur are in a special register, which FTS Russia forms annually on August 1, as of July 1. For the first time, the data in the registry was included in 2016. Exception - consumer cooperatives (except for agricultural and newly created). Information about them will fall into the registry in 2017 (letter of the Federal Tax Service of Russia of August 25, 2016 No. SA-4-14 / 15649).
Approved a limit of income for small business entities - "Kids"
From 01.08.2016, the financial criterion for the attribution of business to the categories of small or medium will not revenue from implementation, but the criterion of "income from entrepreneurial activity" is introduced. When calculating the income will have to take into account revenues for all types of activities, and the counting rules to take from the Tax Code of the Russian Federation. It is necessary to determine income on the basis of declarations on USN, ENVD and income tax. This means that the status of a small enterprise no longer needs to confirm with any additional documents. At the same time, the limit values \u200b\u200bin ruble expression will remain the same.
Note: Decree of the Government of the Russian Federation of 04.04.2016 No. 265
So, for microenterprises, the amount of income received from business activities for the previous calendar year should not exceed 120 million rubles. And for small and medium-sized business entities - 800 million and 2 billion rubles, respectively.
Since August 2016, other criteria for which the enterprise can be recognized as the "baby" will be changed. Details about the coming changes to us spoke representative of the Ministry of Economic Development of Russia.
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Criteria for small enterprise
Assigning organizations and individual entrepreneurs to small and medium enterprises
Note: in format.pdf
- from July 5, 2015
- from January 1, 2016
- from August 6, 2017
- from December 5, 2017
- from December 1, 2018 NEW!
Important!
Loss of small enterpriseif the amount of income or the average number of employees will exceed the limit values three calendar years in a row (Part 4 of Art. 4 of the Law of July 24, 2007 No. 209-FZ). At the same time, the company will exclude from the registry no earlier than July 1, 2019 (letter of the Federal Tax Service of Russia of August 23, 2016 No. SA-4-14 / 15480).
Attention!
The status of a small enterprise does not depend on what taxation system you use.
No documents and certificates for attributing to small, medium businesses or microenterprises - no. Only indicators, according to the legislation.
Some middle enterprises will be allowed to have more workers
Companies operating in the field of light industry will now be easier to maintain the status of the Middle Enterprise. For them, the Government of the Russian Federation may establish a special preferential criterion for the average number of employees. Federal Law of 26.07.2017 No. 207-FZ
As a general rule, the average number of employees of employees of the "middle peasants" for the previous calendar year should not be more than 250 people. The preferential criterion can be installed for enterprises whose main type of activity (i.e., bringing at least 70% of all income), is conducted within the framework of class 13 "Production of textile products", class 14 "manufacture of clothes", class 15 "skin production and leather products »Section with" manufacturing production "in OKVED.
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Conditions for making information about joint-stock companies in ERSMSB
Why is our za not in the register of small enterprises?
In a single registry, information about joint-stock societies, corresponding to the conditions established by subparagraphs "B" - "D" of paragraph 1 of part 1.1 of Article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium Entrepreneurship in the Russian Federation" . lists of which are represented in the FTS of Russia CJSC "FB MICEX", the Ministry of Education and Science of Russia, the Skolkovo Foundation and the Ministry of Economic Development of Russia, pursuant to paragraphs 1 - 4 of Part 6 of Article 4.1 of the Federal Law.
In case of inconsistency of the joint-stock company, not one of the above conditions and the absence of it in the Lists submitted to the Federal Tax Service of Russia suppliers, grounds for entering information about such a joint-stock society currently not available. Letter of the FNS number GD-4-14 / [Email Protected] from 21.02.2017
If with the composition of your participants and founders initially, everything is in order, you need to focus on more variable indicators - on revenue and on the average number of employees. If you focus on these two indicators, in 2016 your company can be considered small under the following conditions:
in 2013, 2014 and 2015 The number and revenue indicators were not higher than the limit.
Thus, small enterprises may also be those who pay taxes on a total regime (based on), and those ("simplified") or ECHN.
Specially registering anywhere as a subject of small business..
No testimony confirming your small enterprise status.
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Enterprise on USN refers to a small enterprise?
The carrying amount of assets (the residual value of fixed assets and intangible assets) is determined in accordance with.
Note: Executive and local government authorities supporting small and medium-sized businesses conduct registers of recipients of such support. But the presence of your enterprise in such a register, in general, does not give a 100% guarantee that it is small. Conversely, if there are no enterprises in such a register, it does not mean that it does not apply to small.
From January 2017, "Microprithing" will have the right to organize a simplified personnel document flow
In particular, these entities may not take local acts containing labor law standards, such as () :; labor payment position; Regulations on the bonuses; Schedule change, other documents.
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Can any state authority demand from the company to confirm the status of a small company?
When renting accounting reporting on simplified forms in any way to confirm the status of a small enterprise is not necessary. But the required tax information can be requested additionally. Including in the course of the tax audit. It is important to understand that the controlling bodies and without the participation of the payer can collect information about what category it refers. Therefore, if your company is not recognized as a small enterprise on criteria, it is not worth passing the same accounting reporting on simplified forms, you need to take general forms of accounting.
What benefits are provided for small business
Accountants need to know two major privileges provided to small companies.
First - if your company is a small enterprise, then from June 1, 2014 you can not install a cash limit (para. 10 p. 2). That is, you can accumulate so much money at your box office as you like. To take advantage of this benefit, approve that you store cash at the checkout without the limit of the balance.
Note: This benefit is also valid for all entrepreneurs, even those who do not apply to small business entities.
The second - small business entities are entitled to apply simplified accounting methods (p. 4). It is necessary to know that entrepreneurs accounting do not lead, so this indifference is irrelevant for them. But for small firms there are abbreviated forms of accounting reporting. You can also not compile applications to reporting, if there is no important information requiring decryption for controllers or founders (clause 6 and 6.1 of the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n). BUT microprithing may even, solid method of registration of economic operations.
In addition, small companies do not apply to the action of a number of PBUs that are required for others. The corresponding reservation is contained in the provisions themselves by accounting, so read the regulatory documents more carefully. For example, representatives of small businesses may not apply PBU 2/2008 "Accounting for construction contracts", PBU 8/2010 "Estimated obligations, conditional obligations and conditional assets".
If necessary, small enterprises can reduce (clause 3 of the Ministry of Finance of Russia No. PZ-3/2012). All this is prescribed in the accounting policies of the organization.
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What benefits are subject to small business entities, microenterprises?
Small enterprises when performing certain conditions can:
- apply;
- lead in a simplified manner;
- pay a regional unified tax on the USN and PSN in the zero rate (for II);
- participate in state priority in priority;
- avoid non-tax checks;
- get subsidies to support small businesses.
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How many small enterprises in Russia?
At the beginning of 2014, there were 5.6 million small and medium-sized companies in Russia according to Rosstat RF. Of these, 3.5 million (62.8%) are individual entrepreneurs, and approximately 1.8 million (32.7%) - microenterprises. The latter includes companies with revenue to 60 million rubles a year and the number of employed employees up to 15 people. In combination, both of these categories are 95.5% of small and medium-sized businesses in Russia.
Only 235 thousand companies (4.2% of the total) are small companies. They have a turnover to 400 million rubles and the number of employed up to 100 people. The category of the Middle Business includes about 17 thousand companies or only 0.3% of the total number of small and medium-sized firms. Flags have a turnover to 1 billion rubles and a staff of up to 250 employees.
In 2016, there were 5.84 million SMEs in Russia, 95% of which is a microbusiness with a number of less than 15 people. 18 million people work in the sector (25% of all busy).
Watch a single register of small and medium-sized entrepreneurship
On December 29, 2015, federal law No. 408-FZ adopted "On Amendments to Certain Legislative Acts of the Russian Federation", providing for the creation of a single register of small and medium-sized businesses by August 1, 2016.
The maintenance of a single register of small and medium-sized entrelers is carried out by the Federal Tax Service.
How organizations get into the register of SMEs subjects
Information about Jurlitsa and IP are entered into a single register of small and medium-sized businesses annually on August 10 of the current calendar year on the basis of information available from tax authorities as of state on July 1 current calendar year. The requirement for the total share of the participation of Jurars who are not subjects of SMEs in the authorized capital of the LLC in order to make information about such societies in the registry is taken into account when making information into the registry, starting in 2017.
If until the moment of updating the information of the registry on August 10, 2017, the LLC participant was not subject to SMEs (information about it to the specified moment could not be included in the registry), conditions under the total share of participation are not considered observed.
Thus, if Ltd. as of July 1, 2017 did not comply with the condition for the total share of the participation of legal entities that are not subject to SMEs, the information about it is not contained in the registry.
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What if the FTS has forgotten to make a single register of small and medium-sized entrepreneurship subjects "
In case of detection of the taxpayer, the absence of information in the "single register of small and medium-sized entrepreneurship entities" is to fill out a statement. The formation and direction of the application is carried out through the site of the Federal Tax Service of Russia in the section "Other FTS functions - a single register of small and medium-sized entrepreneurship entities -" You are not in the registry or data incorrect? "
When filling out the application for adjusting the information reflected in the Unified Register of SMP, it is necessary to pay attention to the correctness of the reflection of the investigator "IFTS at the place of accounting of the taxpayer", namely to the IFTS code at the place of registration. With incorrect filling of this details, the taxpayer's statement will remain not considered.
Previously, 2019, no one crashes from the register of small and medium businesses
There is a "three years" rule. Those. The category of a small or medium enterprise can be changed if its indicators were higher or below the marginal values \u200b\u200bon the income and the number of employees for 3 calendar years following one by one.
The company's small and medium-sized entrepreneurship register included according to their status for 2016 (i.e., according to the data for the previous 2015). Accordingly, the first category of the subject of a small or medium enterprise included in the registry can be changed when the registry is generated as of 01.07.2019 (according to the 2018 data).
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New procedure for leasing in the statistical authorities of a mandatory copy of accounting (financial) reporting. The order was developed in connection with amending the Federal Law of December 6, 2011 No. 402-FZ "On Accounting".
In compliance with certain conditions, the organization and IP may be attributed to small or medium-sized entrepreneurship entities (hereinafter - the SMP). Criteria, relevant for limited liability companies (LLC), are shown in the table (part 1, paragraphs. "A" of paragraph 1, paragraph 2, paragraph 3 of Part 1.1 of Article 4 of the Law of July 24, 2007 No. 209- FZ, paragraph 1 of the Decisions of the Government of the Russian Federation of 04.04.2016 N 265).
| Condition | Limit values | ||
|---|---|---|---|
| middle Enterprise | small business | micro-enterprise | |
| Total share of the participation of the Russian Federation, subjects of the Russian Federation, municipalities, public and religious organizations, charitable and other funds in the authorized capital | No more than 25% | No more than 25% | No more than 25% |
| The total proportion of participation of foreign legal entities and / or legal entities that are not SMP in the authorized capital | No more than 49% | No more than 49% | No more than 49% |
| The average number of employees of the organization for the preceding calendar year | 101-250 people. | Up to 100 people. | Up to 15 people |
| Income, determined by all LLC activities, for the preceding calendar year (excluding VAT) | No more than 2 billion rubles. | No more than 800 million rubles. | No more than 120 million rubles. |
The change in the category of the SMP (average, small or microenterprise) is possible if the organization does not comply with the condition of income or the average number of employees for 3 calendar years in a row (part 4 of Article 4 of the Law of July 24, 2007 No. 209-FZ ). That is, for the first time, the category can be changed only in 2019, if the subject in 2016-2018. It will not be laid in the above limits (a letter of FTS from 07.09.2016 N SD-4-3 / [Email Protected]).
Entrepreneurs - SMP
The category of the SMP for individual entrepreneurs is determined by the average number of employees and the amount of income received from entrepreneurial activities. In the absence of employees, the value of only the income of the IP (Part 3 of Article 4 of the Law dated July 24, 2007 No. 209-FZ) has a value. The limit values \u200b\u200bare set as the same as for LLC ().
Joint Stock Company - SMP
Joint-stock company can also be a subject of small or medium-sized businesses. For this, firstly, it should fall into one of the categories in terms of the average number of employees and income (p. 2, paragraph 3 of Part 1.1 of Art. 4 of the Law of July 24, 2007 No. 209-FZ). And secondly, he should keep one of the conditions listed in
To make a decision on choosing a form of conducting your own business, you need to know about all types of benefits, which now existing state regulation provides different types of enterprises.
For a business that can be attributed to small businesses, tax and other benefits are provided, it is given a permit to apply the simplified procedure for accounting reporting.
To begin with, the accountant should be known that a small enterprise is not a separate organizational and legal form, but a combination of business criteria:
- income size
- the number of employees
- shares of participation in the authorized capital of the enterprise of Russia, regions of the country, municipalities.
Small Enterprise - Criteria
Small enterprises are usually created in the form of LLC. Small enterprises, according to the necessary requirements, also include IP and KFC.
Aspects on which business is recognized as small, they often change. In 2008, the last changes have occurred. Associated with the economic policy of the state and the level of inflation.
So in 2014, the organization will be recognized as small if:
- the state of participation in its authorized capital is not higher than 25%;
- it is not formed in the reorganization or privatization of state enterprise;
- profit from the production or provision of services for the past year not higher than 400 million rubles;
- the average number of employees of the enterprise over the past year is not more than 100 people.
Criteria for determining the amount of profit determines, as a rule, the Tax Code of the Russian Federation. When calculating the number of employees, all employees take into account, including those adopted on civil-legal agreements and in branches.
The newly formed legal entity can be registered with the inspection as a small enterprise immediately after the creation and during the year from the moment of creation (subject to compliance with the criteria for income and the number of employees).
The current business must comply with the aforementioned criteria for at least 2 years in a row preceding the year of application.
New organizations should apply within a month since their registration existing - no later than December 31 of this year to have a chance to take advantage of the benefits from January 1 of the New Year.
Small enterprise can choose to use both the usual form of taxation and UCINO or UNVD
In addition, a small enterprise can elect a system of agricultural taxation (ECHN), if it meets the requirements of the business type, and the production of agricultural products is the main type of business.
Benefits for a small enterprise
The state helps small businesses with numerous benefits.
As a rule, the city administrations provide preferential rates for renting premises from the city, privileges for regional taxes and fees.
Any subject of the federation has the right to make a decision, which of the taxes enshrined behind it it will provide benefits to small businesses.
More importantly, small enterprises own the right to accelerated depreciation of basic funds (machines, real estate, other equipment), which allows to reduce the total amount of taxation.
There are also benefits for the value added tax of leasing transactions.
For small entrepreneurship, there is a simplified renovation system of the leased real estate, established by FZ No. 159-FZ.
Taxes Small businesses are paid in accordance with ch. 26.2 of the Tax Code of the Russian Federation, if they chosen exactly this system. As noted above, a small enterprise may remain on the overall taxation system.
This is important in cases where the counterparty insists on the need to work with VAT payer and partially reduce its tax costs.
Here you always need to choose, and if it is supposed to work mainly with such clients, you can not resort to the simplified system.
Although it is quite profitable and convenient. With it, they do not pay for the income tax and property and VAT, eliminating the products paid during imports.
Ndfl and social tax are subject to repayment.
Profit tax is replaced by one of the two forms of payment of income tax:
- on pure income
- on income minus costs.
In the first case, 6% of all incomes are payable, in the second - 15% is paid from the difference between profit and costs.
Costs are not all kinds of expenses, but only some, specific NK and called a separate string. There is a closed list and definition "other expenses" do not apply. Inspections always very carefully check the admissibility of different types of costs.
Amend the object of taxation is permitted no more than once a year. By establishing it for the next year, the application to the tax must be submitted no later than December 20 of the current one.
Accounting reporting in small enterprises, features of accounting
Small enterprises within the framework of the simplified tax system use a cash loop of income accrual.
That is, the money is taken into account in accounting when they arrive at the cashier or at the current account, and not when charging or making an invoice.
Taxes are paid by the advance payment. Advance payment is sent to the budget no later than the 25th day of the month from the beginning of the quarter.
It is calculated according to the prior tax period. At the end of the quarter, recalculation and the necessary detachment occurs.
If the advance payment exceeded the actual, payable, the difference is counted at the expense of payment for future periods
Accounting reporting is surrendered once a year, at the end of the first quarter of the year following the reporting.
The possibility of using a simplified tax system and reporting for small enterprises is a single benefit defined at the federal level.
In this case, there is no need to conduct an accounting balance. It is replaced by fairly simple forms - book accounting books and expenses (the form is established by the Ministry of Finance). It is carried out simply enough, without using a double recording and account plan.
Until the beginning of 2003, only small businesses could be applied to the simplified taxation system and reporting, now it is, in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, accessible to some other forms of business (IP, peasant farms).
When conducting accounting, the accountant of a small enterprise should be in mind the main thing:
- if the company in the current year came out beyond the small enterprise on the revenue or number of employees,
- it is obliged to return to the overall accounting system from the beginning of this year and recalculate taxes.
For this reason, the attitude to the criteria of the classification of an enterprise to the small should be very scrupulous.
If necessary, get part of payments exceeding the permissible volumes by turnover, after the end of the annual period. In addition, the primary accounting documentation must be scrupulously, so that reporting can always be restored.
The choice of a small enterprise as a form of conducting its business is due to many factors and is very convenient for practical and cautious business, especially in the production sector.
Which entered into force on June 30, the share of participation of foreign legal entities, as well as enterprises that are not small and medium, in the authorized capital of small and medium-sized businesses from 25 to 49 percent were increased. The same law establishes that the category of a small or medium-sized entrepreneurship subject (SMEs) changes only if the revenue values \u200b\u200band the number of employees will be higher or below the limit values \u200b\u200bfor three (and not two, as before) calendar years.
Recall that the criteria of small and medium-sized businesses are given in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter - Law No. 209-FZ). Such entities include consumer cooperatives, commercial organizations (with the exception of GUP and MUU), individual entrepreneurs and farms for which the following conditions are performed.
The first condition is the average number of employees
For the previous calendar year, the average number of employees of the organization or IP should not exceed the limits of the number for each category of SMEs subject:
- from one hundred and two hundred and fifty people inclusive for medium enterprises;
- up to one hundred people inclusive for small enterprises (among small enterprises, microenterprises are allocated - up to fifteen people).
The second condition - revenue from the sale of goods (works, services)
Revenue of the organization or IP from implementation without registration of VAT over the past calendar year should not exceed 60 million rubles. for microenterprises, 400 million rubles. For small enterprises and 1 billion rubles. For medium enterprises.
Revenue limit values \u200b\u200bare approved by the Government of the Russian Federation. At the same time, the previous revision of Article 4 of Law No. 209-FZ obliges to revise such values \u200b\u200bevery five years. Commented law requirement for such frequency is excluded.
An important point: before, in order for the organization or IP to be obtained or lost the status of a SME entity, both conditions (average number and revenue) should be performed either not be carried out within two calendar years in a row. And according to the new rules operating from June 30, the category of the SMEs entity will change only if the values \u200b\u200bof the revenue and the number of employees will be higher or below the limit values \u200b\u200bwithin the three calendar years next. That is, if, for example, revenue for 2013-2015. It will exceed 400 million rubles, the organization will cease to be recognized as a small business entity only in 2016.
The third condition (only for organizations) is the share of participation in the authorized capital
Until June 30, the subjects of small and medium-sized businesses, in general, treated the organization, in the authorized capital of which:
- the total proportion of the participation of the state, the subjects of the Russian Federation, municipalities, foreign organizations, public and religious organizations, as well as charitable and other funds did not exceed 25 percent.
- the share of participation of one or several enterprises that are not small and medium, did not exceed 25 percent.
Since June 30, the requirements for the size of the share for some organizations have changed. Now to subjects of small and medium-sized businesses, in the general case, organizations include in the authorized capital of which:
- the share of the participation of the state, the subjects of the Russian Federation, municipalities, charitable and other funds, public and religious organizations in the authorized capital of the organization does not exceed 25 percent;
- the total share of participation of foreign legal entities does not exceed 49 percent;
- the total share of the participation of one or several enterprises that are not small and medium, does not exceed 49 percent.
Recall that organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting (see ""). In addition, for them there is a simplified order of cash discipline (see "").