The basis of the economy of any state is entrepreneurial activity. The right to engage in any business is prescribed in the constitutions of almost all countries of the world. Of course, this is a legal (not prohibited) case. In any field (with the exception of mining and large engineering industries), we are talking about the fact that small and medium-sized businesses are at the head of the entire “pyramid”.
Market economy and small business
So what is considered entrepreneurial activity in principle? And how to understand whether the company belongs to large or medium business? Or maybe your company is a small business?
According to the official definition, entrepreneurial is any independent activity that is carried out with the understanding and acceptance of all possible risks. A prerequisite is the systematic profit. Subjects of small and medium-sized businesses - this is the most active part of the market. Whether you sell or offer something for rent, provide services, produce or grow, it does not matter. The main thing is to find a customer's need that is not sufficiently satisfied, and offer the consumer options in the form of your goods or services.
It is beneficial for states to have a large number of small enterprises. In addition to the created jobs, it is also regular tax payments to the budget. The Russian Federation, of course, is no exception.
State custody
The support received by small and medium-sized enterprises is carried out in the following areas:
- preferential conditions for the use of resources: finance, logistics and information;
- licensing of technical developments and patenting of innovations;
- simplification of the registration of small enterprises;
- promoting foreign economic activity conducted by small and medium-sized enterprises, including not only the development of trade relations, but also high-tech and scientific contacts with foreign countries;
- support for educational institutions engaged in retraining and advanced training of personnel of small firms;
- development and implementation of not only municipal, but also national financial support programs.
Small business and public procurement
One of the areas of support is the recommendation (and from a certain point on the requirement) to include small and medium-sized enterprises in public procurement (223- regulates not only the terms of compulsory procurement from small firms, but also the quality and quantity of transactions). In addition, the law provides for the possibility of establishing by the Government of the Russian Federation the priority of procurement of goods (services, innovations) of Russian production over foreign ones. This is how it is supposed to contribute to the development of a small business.
The constant expansion of the infrastructure of private business development programs allows us to state that small and medium-sized enterprises (concept, classification are described below) are supported by the state.
The concept
The classification of companies is necessary not only for statistics. This allows you to determine the direction of state aid, identify groups of enterprises that can receive preferential taxation, etc.
So, what exactly are these subjects of small and medium business? The criteria defined in the Russian Federation primarily consider two indicators: the number of employees and the degree of government participation in the authorized capital. This is followed by the residual value of assets and authorized capital, as well as annual turnover.
First, we clarify that any company can be attributed to small (medium) business, if the state part of the authorized capital does not exceed 25%. An important reservation is the clarification that state participation is understood as religious, and public organizations, charitable and other foundations, as well as foreign citizens and legal entities. Another significant point is the requirement that the share of one legal entity in the authorized capital of a small (medium)-sized company should also not exceed 25%.
Small and medium-sized enterprises (the determination criteria of which we are currently interested in) should not consist of more than 250 people in the reporting period. But here we are talking about the fact that the company will receive average status with a staff of 101-250 people; and small - if the number of employees does not exceed 100. For small enterprises, a deeper classification is provided, which we will talk about a little later.
The next factor in the allocation of enterprises in medium or small is the annual turnover. In the reporting year, revenue from the sale of their products excluding value added tax should not exceed the amount established by the government of the Russian Federation. This figure is determined once every five years on the basis of a continuous statistical observation. Limit values ​​for annual turnover are set by industry and category of firms.
What is considered a small business in various industries
Depending on the scope of activity, small and medium-sized enterprises can count in the reporting period such a number of full-time (as well as working on a contractual basis) employees:
- 100 people for transport, industrial and construction companies;
- 60 people for the scientific and technical field and agriculture;
- 30 people for retail and consumer services;
- 50 people for companies engaged in wholesale trade.
The last criterion (50 people) applies to all sectors and activities not listed.
Individual entrepreneurs
In addition, according to the Federal Law of the Russian Federation dated July 24, 2007 No. 209- “On the Development of Small and Medium-Sized Enterprises in the Russian Federation”, small and medium-sized businesses are all “private traders”. That is, individuals engaged in business without registering a legal entity.
Thus, a rather broad category of companies is obtained that can be defined as subjects of small and medium enterprises. The concept of “species” applies only to small firms: here stands out such a group as a “small-sized” enterprise. Regardless of the field of activity, the total number of employees of such a company should be no more than 15 people.
Taxation
The most frequently asked question: how do small and medium-sized businesses pay taxes . The classification of companies makes it possible to determine the companies that can use preferential taxation on an ongoing basis. Today, a simplified system of tax payment, accounting and reporting applies only to individual entrepreneurs (individuals who do business without opening a legal entity) and microenterprises (organizations with no more than 15 employees). The type of activity and turnover in this case do not play a role.
Nevertheless, it should be taken into account that the company will be recognized as small by official bodies only if the amount of revenue (sale of goods, provision of services, work) does not exceed 1000 times the minimum monthly wage during four quarters (including the reporting one).
In addition to facilitated taxation, the state seeks to develop small business through the issuance of loans on concessional terms, offers of equipment rental on the basis of leasing agreements, etc.
Enterprise Category Definition
As already noted, the state is based on three factors that determine whether a company belongs to a particular category: the number of employees, the value of assets, and revenue for the reporting period.
However, situations are possible in which a small company, in terms of the number of employees, provides services (sells products) in an amount that exceeds the established limit value. In such cases, the category is determined by the largest of the factors of headcount and revenue.
How to become a medium-sized enterprise
Affiliation with one or another group of an enterprise changes only if the indicators of the limit values ​​of the company for two consecutive calendar years are less (more) than those established by the government of the Russian Federation. Subjects of small and medium-sized enterprises of the Republic of Kazakhstan and the Russian Federation automatically switch to another category. The company management does not need to write any statements or fill out documents.
It should be borne in mind that a change in the category can lead to the cancellation (or, conversely, to receipt) of some tax benefits and the revision of credit conditions. To do this, the tax office sends a notification to the management of the company, which determines the new status of the company.
New enterprises
Firms registered during the year can be called small if, in the first year of operation, the number of employees and the book value of assets do not exceed the established limit indicators. This applies not only to individual entrepreneurs, but also to farms and production companies.
Since enterprises are registered during the year, these indicators are calculated only for the period that has passed since the date of registration of the company.