Organizations related to small businesses. Conditions for obtaining the status of MP for Jurlitz

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 sales without registration 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. The law requirement for such periodicity 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. In addition, for them there is a simplified order of cash discipline.

This article discusses the criteria of the average enterprise, which benefits they are endowed. The advantages and disadvantages of medium-sized businesses are also determined.

What business should be attributed to the average? Criteria of the middle enterprise

The statuses of small entrepreneurship and the average are very close by definition. Overall feature - representatives of such a business do not go beyond the limits of established criteria and can use a simplified reporting system. To the subjects of the middle (and small) entrepreneurship (SMEs) should be attributed to:

1. Individuals:

• individual entrepreneurs (IP),
• peasant (farmer) farms (KFH).

1. Legal entities - commercial institutions and consumer cooperatives.

Important! There are no state enterprises or municipal and unitary in this list.

The most common average enterprises include:

• manufacturers of consumer goods;
• construction organizations;
• mobile salons;
• trade firms and companies;
• private medical clinics and centers;
• firms in the field of IT technologies;
• travel agencies.

All the average businesses must be registered and in the Unified State Register. So that the company or the company can be called average, it must comply with several conditions.

Criterion number 1. Participation in the capital

It consists of a sign of two parts:

1. The total share of all participants is not more than a quarter (25%) of authorized capital (share capital, mutual fund). This limitation does not apply to assets that belong to investment funds; Property of investment partnerships in general.
2. Total participation in capital should not be above 49 percent. This concerns:

• foreign enterprises;
• organizations, not subjects of SMEs.

The restriction does not concern those economic societies and partnerships that apply in practice and implement the results of intellectual activity.

Criterion number 2. The average number of personnel

The number of employees of the enterprise is medium in such limits (person):

• minimum 101;
• maximum

The calculation of the average number in the past calendar year is taken. Read also Article: → ". Its definitions need to be taken into account all, including:

• partners (proportional to hours spent);
• staff of structural units;
• persons who have entered into a civil law agreement with the enterprise.

Criterion number 3. Income from the sale of goods (works and services)

The income received by the firm last year should not be higher than 2 billion rubles. But it can not be less than 800 million - this is a criterion for a small enterprise. The amount of income is taken into account without VAT. It is contained in the tax declaration over the past year. For income to calculate correctly, it is necessary to take into account all types of income.

Middle enterprises determine the amount on the basis of a declaration for a single tax on imputed income (UNVD) and income tax. Read also Article: → ". This suggests that the status of the Middle Enterprise no longer needs to be confirmed by additional documents.

Instead of income, the balance sheet value of assets can appear - an important part of the balance currency.

Criteria for enterprises of individual industries

For individual sectors of the economy, various performance indicators are allowed. Even if it is smaller than the overall criterion, the business belongs to the average. The dimension of medium-sized enterprises in various sectors of the national economy is displayed in the table:

Advertising and tourist activities, the publication of newspapers and magazines rarely need a significant number of employees. Therefore, although enterprises use a smaller number of employees than provided by the criterion, they relate to the average.

Advantages and disadvantages of medium enterprises

Middle business is endowed with many advantages compared to large. In particular, he possesses:

1. More freedom in choosing solutions and rapid adaptation to new working conditions.
2. Efficiency and immediateness in fulfilling the necessary management actions.
3. Comparatively low operating expenses.
4. Exceptional quality is adapted to local conditions, given all their features.
5. Relatively low need for initial capital.
6. High level of personal motivation of owners.

Middle enterprises:

• does not depend on the extensive production program developed for the long term;
• not burdened with numerous personnel, which requires not an easy management skills;
• it is easier to rebuild your market strategy when the new niche appears.

There are many benefits, but the weaknesses are essential. Among them allocated:

1. Seasonal fluctuation of demand for products and sales.
2. Tough competition and the threat of absorption from large companies.
3. A significant number of laws and provisions that make and slow down work.
4. Obstacles when obtaining licenses and patents.
5. Frequent shortage of current cash.
6. The greater probability of financial losses and business failure, especially during the crisis.
7. Distrust by banks, which affects the possibility of obtaining a loan.

Important! Medium business along with small - the perfect start for entrepreneurs with a small starting capital.

Types of state aid

The federal and targeted programs provide such types of support activities of medium-sized enterprises:

Administrative benefits in 2016

To reduce external management pressure on enterprises, the state went to some concessions. They provide for simplifying the procedure for reporting, monetary calculations and design workers, which sooner or later will serve as a reason for the release of many entrepreneurs from the shadows.

Important! Benefits that concern accounting on accounting, on AO and LLC with incomes of over 800 million rubles do not apply. For such companies, audits are a mandatory part of the work.

Financial Benefits and Tax Features

This kind of relaxation is not simply improving the conditions for doing business, but also provide direct financial support. Subsidies that compensate for the cost of the enterprise are particularly important:

• under lease agreements;
• at the payment of interest bank on loans or loans.

The subsidy in the amount of up to half a million for novice entrepreneurs is envisaged. According to the Federal Program, relevant until 2020, small and medium businesses are provided not only for free benefits, but also grants.

In matters of taxes, the average enterprises lose compared to small. Not everyone can take advantage of simplified and patent taxation systems. Limits of income and numbers allow us to implement UCN only at enterprises of individual industries. And PSN is possible only for individual entrepreneurs.

Jump to payment Utenvd can only if there are no more than 100 employees. Read also Article: → ". Positive that there are no restrictions on annual income from sales. Payments on the specified taxation systems are significantly less than in the general system (OWN). Local authorities have the right to reduce tax rates within its territory. For firms on UTII, it is possible to double - up to 7.5%, for USN - to one percent of six.

Important! Separate districts can be applied on their territory almost zero taxation for SMEs.

Ban on planned checks of medium-sized enterprises

Such a ban (supervisory holidays) is set for two years: from January 2016 and until the end of 2018. Control bodies (state and municipal) are prohibited from conducting planned verification of all SME enterprises. The company will not come and will not be checked:

• fire safety condition;
• as far as the level of sanitary condition meets the standards;
• license to activities.

But this applies only to planned checks. Unplanned employees of the regulatory authorities will necessarily come with the inspection if they have information that the firm is violated by the legislative norms.

In addition, exceptions are provided, the complete list of which contains in the Federal Law 294-FZ. But here there is a small nuance: the inspection period should not be more than 50 hours per year.

Such benefits help the enterprise develop, which is a plus. The minus is that unscrupulous entrepreneurs may violate sanitary standards and fire safety rules, which sooner or later turns unpleasant to consumers and disaster for the company.

Tax audits and audits are suspended for three years (from January 2016). But "supervisory holidays" affect only those enterprises that have less than 100 people work, and the revenue is less than 800 million rubles.

Practical examples of activity

Example number 1. The company employs 202 employees, income for the year (without VAT) is 1900 million RUB. This company is a secondary enterprise. This is evidenced by both criteria.

Example number 2. The company has such indicators of revenue from the implementation and average number of personnel over the past three years:

In terms of 2013-2014, the company meets the criteria of the enterprise of the enterprise. In 2015, the conditions are violated. But the company can be translated into the category of enterprises of small when three years in a row, the number and revenue will not meet the criteria of medium-sized businesses, that is, from 2018. In 2016-2017, it does not lose this status.

Top 5 Frequently Asked Questions

Question number 1. Do I need to make a business plan to the secondary enterprise?

Yes. It will help to organize business correctly, will show investors and creditors its profitability and positive prospects.

Question number 2.Which taxation system is used for firms collecting and installing windows, blinds, roller blinds?

Used UTII.

Question number 3.The company rented a non-residential premises, concluding the corresponding contract with the administration of the municipal district. Is it possible to buy this room in priority order?

There is such a right, provided that the lease agreement is still in force.

Question number 4.Does the company need a license?

The answer to the question can be obtained by having studied the list of licensed activities.

Question number 5.UMVD payer is required by accounting?

Yes. Such enterprises are in the general assessment of all accounting accounts and provide reporting stipulated by law. The strengths of medium enterprises are the basis for the success of the country's entrepreneurship. But without thoughtful and stable state support could not do.

Call in one click

The main indicator, which allows you to recognize the company small - the number of employees for a specific time interval. Such criteria are also important as the value of its assets, the size of the authorized capital and the annual turnover.

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

The number of employees for a certain period should not be higher than the standard established in the specific area. If this construction, industry or transport is the number of employees of a small enterprise can not exceed 100 people. If it is wholesale trade - no more than 50 people, if domestic service or retail trade is not more than 30 people, if any other activity is no more than 50 people.

Middle enterprises

The definitions of medium and small businesses around the world are close enough. The fact that they generalize are economic entities that do not exceed the specific indicator of the number of employees, the amount of gross assets and turnover. Middle enterprises are also entitled to simplified reporting. In order to understand the framework of the number of employees - after all, this criterion is most often the main thing - it is worth considering several examples.

If you take a consulting or research agency - it can be attributed to the average enterprise when the number of his employees ranges from 15 to 50. If we talk about a travel company, then it can be attributed to it when the number of its employees will range from 25 to 75. The average print media will be a revision with the number of employees not higher than 100. Just as in relation to small enterprises, the average enterprises are considered by the turnover and market share they occupy.

Large companies

Large called an enterprise that produces a significant share of the total commodity volume of any industry. It is also characterized by the number of people employed in the work, the size of assets and sales. To attribute the company to the category of large business, it is necessary 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 products, the number of workers and the cost of fixed assets. If you take an agro-industrial complex, you can only focus on livestock or land.

Micro-enterprise is one of the following business entities: an individual enterprise; Fisherman peasant farming, and sometimes - a limited liability company. Assigning to other categories of business entities (for example, to medium and large business), it is possible if the above-mentioned boundary showed not comply with the established standards.

The microenterprise is a payer that pays the following taxes: from incomes of individuals; on profits and various duties.

Payment procedure and tax rate for microenterprise

The main rate for taxation is 9% of the turnover per calendar year. However, there are some features. For example, when the number of employees is exceeded in a quarter of five people, then an indicated tax rate (9%) is added for each individual employee 2%.

Micro-enterprises are small businesses

The circle of such enterprises includes newly created business entities or functioning throughout the registration.

Thus, any organization with minor turns and a small number of employees can be classified as a microenterprise. The criteria of these enterprises are as follows: about 15 people operate in the state, and the average annual revenue does not exceed 60 million rubles. It is necessary to pay attention to assets calculated in the form of the residual value of fixed assets with the inclusion of the sum of intangible assets.

Definition of criteria

The first criterion - the average number of microenterprise employees is determined for the calendar year, taking into account not only working in the state, but also workers decorated in accordance with civil contractors, part-to-jobs, as well as employees of branches or other structural divisions. Actually spent time taken into account.

The second criterion - revenue obtained from the sale of goods for the calendar year can be determined in accordance with tax legislation.

The third criterion is the residual value of fixed funds with intangible asset, small and micro-enterprises are determined in accordance with the relevant legislation on accounting.

Register of microenterprises

Special state bodies responsible for supporting such business entities lead relevant registries to account for the recipients of these support. At the same time, even if the statistics of microenterprises and indicates the attribution of it to does not mean that it will be listed in this registry. It happens on the contrary, the management entity is in the registry, and not small.

Advantages of creating microenterprises

The newly created micro enterprise is the presence of a number of advantages for a successful start. Thanks to the formation of favorable conditions, many entrepreneurs create just such enterprises.

One of the advantages for the reduced tax rate (9%) includes:

• tax on income of individuals;
• payments of state value on;
• state duty for the entrepreneurial risk, as well as the income tax of enterprises.

As the main conditions for registration of the microenterprise, it is considered:

• participants are individuals who can simultaneously be members of the Board of LLC (if this form of the organization is chosen during registration of the enterprise);
• non-testing of the boundary level of the turnover of the enterprise (60 million rubles);
• the number of employees should not exceed the established standard (15 people).

The microenterprise has the right to register with VAT payer.

Pros and cons of the existence of microenterprise

Positive aspects of such an enterprise:

• the report to the tax authorities is submitted quarterly, similarly is paid;
• when surrendering the annual report, it is not necessary to subjit the jury of the auditor;
• there are no obligations to pay enterprises;
• availability of microenterprise employees to work part-time on several business entities;
• regarding small costs of accounting in the enterprise.

Negative moments of microenterprises:

• employees of such enterprises cannot use some benefits;
• accounting is the same for all small businesses;
• the transition to another category of enterprises (for example, the average or is possible only with the onset of the new calendar year.

Thus, it is safe to argue that the microenterprise is an independent business entity that has its own basic funds and conducting accounting. In other words, such enterprises are no different from large and medium-sized businesses, except for the magnitude of turnover and fixed assets, as well as the number of employees.

Subjects of small and medium-sized businesses (SMP) are organizations and IP, which in accordance with certain conditions relate to small and medium-sized enterprises and information on which is indicated in the unified register of such subjects (paragraph 1 of Article 3 of the Federal Law of July 24, 2007 No. 209-ФЗ). Being a SMP and a particularly small enterprise is convenient, because small businesses, for example, can generally lead and draw up. Small enterprises may not approve the limit of the cash balance (p. 2 of the instructions of the CBR from 11.03.2014 No. 3210-y). In many small enterprises in 2019, planned checks cannot be carried out (but it is not about checking the FNS authorities, PFR or FSS) (Part 3.1 of Article 1, Art. 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).

Middle and small enterprises: Criteria 2019

The criteria of small enterprises in 2019 are established by Art. 4 of the Federal Law of 24.07.2007 No. 209-FZ.

For small and medium-sized business enterprises, the 2019 criteria grouped in tables.

In this case, such criteria are separated into 3 groups: legal criteria, criteria for the number and income criteria. If the economic society or economic partnership corresponds to at least one of the legal criteria, it is necessary to verify their compliance with the criterion of the number (and more precisely the average number of employees for the previous calendar year) and the criterion of income. But for production, consumer cooperatives, peasant (farmer) farms and IP are important only criteria for numbers and income. Other conditions for them are not taken into account.

Legal criteria

For economic societies and partnerships, legal criteria for attributing an enterprise to small business entities are as follows.

Small and medium enterprises: Criteria 2019 by number

Small and medium businesses: income criteria