Small and medium-sized businesses have a number of advantages over large organizations. In particular, they can enjoy preferential tax regimes and apply for government assistance at the initial stages of development. How to determine who belongs to the category of SMEs in 2018 - read in this article.
What is a small business?
According to the law No. 209-FZ "On the development of SMEs in Russia" dated July 24, 2007, a small and medium-sized business (SME) is any commercial structure registered in the country and meeting certain criteria.Organizational form in this case, it does not play a significant role, that is, both individual entrepreneurs and legal entities can belong to small businesses. In addition, agricultural and consumer cooperatives, farms and economic partnerships are allowed to acquire SME status. What criteria must a company or individual entrepreneur meet in order to be considered a small business?
SME Criteria
The criteria for distinguishing between small, medium and micro enterprises are specified in Art. 4 of law No. 209. There are restrictions for SMEs on:- the number of employees
- the amount of annual profit,
- stakes in the authorized capital of the state, as well as other organizations.
In 2018, amendments were made to the law 209-FZ, thanks to which in Russia it became more businesses, which are classified as SMEs. This happened due to the fact that legislators somewhat raised the upper bar for maximum income for small businesses. In particular, for micro-enterprises, the maximum amount of earnings has increased from 60 to 120 million, for small enterprises - from 400 to 800 million.
The indicators of the maximum number of employees remained the same. For processing companies textile products and the production of clothing, the average number of employees can reach up to 1000 people (Government Decree No. 209-FZ of November 22, 2017).
The changes also affected the period during which an entrepreneur retains the status of an SME subject after exceeding the limit on the number of employees or income. Previously, this period was two years, since 2018 - three. Thus, a company that has crossed the bar in terms of number or revenue this year, according to 209-FZ, will be included in the category of SMEs until 2021.
Another important criterion for determining SMEs is the share of participation in the authorized capital of the company. For state structures, as well as foundations, public and religious organizations, it cannot exceed 25% in the Criminal Code of a small enterprise. Other commercial structures can now borrow up to 49% Before this year, the limit, as for government agencies, was 25%.
Limits on the share of participation of state and commercial structures in the Criminal Code do not apply to:
- participants of the Skolkovo project;
- shareholders working in the innovation sector of the economy;
- organizations that put into practice the advanced technological developments of their founders (scientific, budgetary institutions).
Register of SMEs
You can check the status of the company by contacting the state register of SMEs. The resource began to function on August 1, 2016 and includes an extensive database on each representative of a medium or small business.The list is formed by employees of the Federal Tax Service on the basis of data that entrepreneurs submit to the tax service. The register contains basic information about the company: name, TIN, address, category, codes activities of OKVED, availability of licenses and their types.
At the request of businessmen, information about products, contacts, the number of contracts concluded as part of the implementation of the public procurement program can be entered into a single database. New data is submitted to in electronic format on the FTS website.
Benefits of SMEs
Compared to large holdings, small and medium-sized enterprises have significant privileges. Let's take a closer look at some of them.Organizational Privileges
1. Small businesses have the right to apply simplified taxation regimes, under which it is easier to submit reports (on a popular simplified tax system, they are submitted once a year). The relief does not apply to LLCs or JSCs, whose revenue exceeds 800 million rubles a year. In such organizations, an additional audit is carried out.2. There is no need to set a cash limit on the cash register. That is, a businessman can keep any amount of money in the cash register.
3. SMEs have an advantage over large companies in the process of acquiring leased real estate (municipal, state).
4. Inspections by the supervisory authorities of companies in small and medium-sized business sectors take place according to a "sparing" program - no more than 50 hours annually. Micro-enterprises inspect 15 hours each year.
Scheduled checks are required if the company or individual entrepreneur operates in the field of healthcare, heat supply, education, energy or public projects
tax incentives
An enterprise that falls into the category of SMEs can significantly reduce the amount of tax deductions. Existing preferential taxation systems have certain conditions under which they can be applied. For example, a legal entity cannot use a patent (PSN). For other regimes - a simplified taxation system, a single tax on imputed income and a single agricultural tax - everything depends on compliance with the criteria for annual income and the size of the organization.| Name of the taxation system | Annual income limit | The number of employees |
| UTII | Not installed | No more than 100 |
| USN | No more than 160 million rubles | No more than 100 |
| PSN (only available for individual entrepreneurs) | No more than 60 million rubles | No more than 15 |
| ESHN | The share of profit from the sale of agricultural products - not less than 70% of the total income | For individual entrepreneurs, enterprises in the field of fisheries - up to 300 people, for agricultural organizations - unlimited |
In 2016, changes were made to the legislation, thanks to which the authorities in the Russian regions were able to reduce tax rates for UTII and STS at their discretion. For a single tax on imputed income (UTII), they can reduce the rate from 15 to 7.5%, for the STS - from 7 to 1%. In this case, the company or individual entrepreneur must pay without delay insurance premiums to off-budget funds and create new jobs (to expand the state).
Tax holidays for SMEs
In the period from 2015 to 2020, entrepreneurs who have registered their activities for the first time have the right to reduce the tax rate to 0%.Tax holidays require the following conditions to be met:
- choice of PSN or STS as a taxation system;
- documentary registration of the company for a period later than the date when the law on tax holidays within the region was adopted;
- the type of activity must comply with the list fixed in the law adopted at the regional level.
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Not many people know the difference between small, medium and large businesses. To understand the differences between these concepts should, especially, a novice entrepreneur. In the case of defining the idea of entrepreneurship and writing a business plan, you should have ideas about the future occupation.
What it is
Small business is the most common form of entrepreneurship, which is chosen by most start-up businessmen.
Medium business̶ it is a form of entrepreneurial activity that, compared to a small business, has a more impressive annual income and more extensive and diverse resources for commercial activities.
Big business is a form of entrepreneurship that includes popular companies covering an entire country or more than 2 countries of the world, as well as having a strong demand from consumers.
Key Features of Entrepreneurship
Each form of commercial activity ̶ SME or big business, has its own characteristics, which distinguish them from each other.
small features
Small businesses are not only individual entrepreneurs, but also companies whose average annual number of employees is at least 50 people.
The territorial activity of these companies is small, and the list of their areas of activity may include:
- the shops;
- firms with a small production that produce small volumes of goods;
- companies with tourism activities;
- medical offices (dental, etc.);
- various training courses, etc.
For small businesses, the period for conducting inspections has been reduced and annually is no more than 50 hours.
Until December 31, 2018, these businesses are granted a two-year supervisory vacation, during which no supervision will be carried out. Do not threaten visits to the Sanitary and Epidemiological Supervision and fire inspection, and no activity license check will be performed.
According to part 2 of article 10 of the Federal Law “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”, upon receipt of complaints from consumers about violations of the law, an audit will be carried out.
In 2018, entrepreneurs who:
- register for the first time;
- carry out industrial, social or scientific activities;
- provide services to the public.
Small businesses do not need proof of status. It is only necessary to adhere to the above limits (income, number of employees and share in the authorized capital). If the limits were exceeded within 1 or 2 years, then this is not a reason for losing status. In this case, it will be kept for 3 calendar years.
signs of mean
Compared to a small business, medium business includes entire networks of enterprises working for a large consumer audience. This entrepreneurial form can carry out its activities not only within the whole city, even within the region.
Compared with small businesses, where a large role is assigned to staff, on average - the quality of goods (services) is put in the foreground. Since the average enterprise is not large, it will not be difficult for it to adapt to changing market conditions.
Large or big business
Enterprises big business can spend money on advertising commercials of their products on the most popular television channels. In different cities and countries, this form of business has its own branches and representative bodies, employing hundreds of thousands of employees.
The subjects of large business are large companies that:
- engaged in the production of equipment: Apple, Bosch, Samsung, Lenovo, etc.;
- produce food: MC.Donald, Nestle, Coca Cola etc;
- produce vehicles car brands: Ferrari, Bogati, Alfa Romeo, BMW, etc.
The criteria are easy. In order to be a major entrepreneur, you must meet the following:
- have at least 251 employees:
- receive income of at least 2 billion rubles;
- timely inventory and revaluation of fixed assets.
Valid since 2016 single register SME, which contains enterprises that have received the status of SMEs.
These forms of entrepreneurship acquire the status of SMEs if they meet the criteria below:
- have a certain amount of income;
- have a certain number of employees;
- have a certain share of participation of other companies in the authorized capital.
According to article 4 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation", these limits do not apply:
- persons holding shares in the economic high-tech sector;
- persons participating in the Skolkovo project;
- companies that practice the latest technology, which are developed by their owners ̶ budgetary and scientific institutions;
- companies whose founders are included in the government list of persons who provide state support innovation activities.
If an individual entrepreneur does not have employees, then his status is determined by the criterion of their annual income. If individual entrepreneurs and LLCs, which were included in the unified register of SMEs for the first time, then their status should be determined by the criterion of the number of employees.
If an enterprise receives the status of an SME, then certain benefits are provided to it, namely:
- the right to keep as much money in the cash register as you want and there will be no fine for this.
- the ability to maintain simplified accounting. This does not apply to individual entrepreneurs, since they are not required to keep records. And companies are required to charge annual depreciation, and not once a month.
- endowed with an advantage in the purchase of state and municipal real estate, etc.
List of enterprises that meet the specified criteria, annually formed by the Ministry of Industry and Trade of the Russian Federation. This list is provided to the Federal Tax Service of Russia, after which certain information is entered in the register by the tax authorities.
We bring to your attention a video that talks about why big business wins.
Main advantages
Both SMEs and large companies have their own strengths and weaknesses.
The list of advantages of small business is as follows:
- the presence of a small need for initial capital;
- relatively low costs during the implementation of entrepreneurial activities;
- availability of a quick response to changes in the market sphere;
- the presence of a relatively fast turnover of equity capital;
- the trend of growth of vacant vacancies, which has a beneficial effect on the increase in populated employment.
The main advantages of medium-sized enterprises are:
- creation of new places of employment;
- high productivity of capital investments;
- relatively high profitability;
- high competitiveness and mobility.
Big business is also endowed positive qualities, namely:
- the ability to ensure economic stability in the country;
- ability to change external environment business;
- the ability to save on production costs;
- implementation in business modern technologies etc.
Cons and risks
In order to start building your business, an entrepreneur must familiarize himself with the main disadvantages various enterprises. For example, small business has the following negative sides
:
- relatively high level of risk;
- dependence on big business;
- the presence of a low professional level of managers;
- difficulties in obtaining loans and subsidies.
The size of the initial capital also matters. For example, if this size is large, then the firm will be able to hold out during the crisis period.
Medium business also has certain disadvantages, namely:
- the presence of fierce competition and the threat of being taken over by large companies;
- the presence of barriers and difficulties in obtaining a license and patents;
- frequent shortage of working capital;
- difficulties in obtaining loans due to lack of confidence in banks.
Big business is also not without problems. The main disadvantages of this business are the presence:
- excessive economic concentration;
- localization of economic relations;
- blocking horizontal commercial links that do not go beyond a particular company.
Differences among themselves
For a clear example of the differences between small medium and large businesses, we can cite the following table.
Basis for success
Despite the dependence on the external environment, small business can also be successful. Only the best employees in their field work here. The success of this business is determined by the estate strategic plan for enterprise development.
Medium business can easily adapt to changing market conditions. Success also depends on having effective management.
Major success large enterprise is the presence efficient business models that are built in such a way that even after 10 years they continue to work, surviving crisis situations and bring in a huge income.
Regulatory regulation
Questions regarding the implementation of entrepreneurial activities by SMEs and large companies, governed by a number of laws, namely:
- Federal Law "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control" dated December 26, 2008 No. 294-FZ.
- Federal Law "On the development of small and medium-sized businesses in the Russian Federation" dated July 24, 2007 No. 209-FZ.
1902
Having the status of a small business implies tax and supervisory holidays, simplified ways of doing business accounting and reporting. What criteria must a company meet to classify it as a small business?
The criteria for classifying companies as small and medium-sized businesses are contained 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” (hereinafter referred to as Law No. 209-FZ).
Small business entities include, in addition to economic companies, economic partnerships, production cooperatives, peasant (farm) households and individual entrepreneurs agricultural consumer cooperatives. Business companies are joint-stock companies or limited liability companies (Clause 4, Article 66 of the Civil Code of the Russian Federation). Thus, credit, housing construction, gardening, dacha, garage cooperatives do not qualify as small businesses.
For business companies, business partnerships, business partnerships, at least one of the following requirements must be met:
a) participants in a business company or business partnership - the Russian Federation, subjects of the Russian Federation, municipalities, public or religious organizations(associations), charitable and other funds (excluding investment funds) own in total no more than 25% of the shares in the authorized capital of an LLC or the share capital of a business partnership or no more than 25% of voting shares joint-stock company, and participants in a business company or business partnership - foreign legal entities and (or) legal entities that are not subjects of small and medium-sized businesses, own in total no more than 49% of the shares in the authorized capital of an LLC or the share capital of a business partnership or no more than 49% voting shares of JSC.
This restriction on the total share of participation of foreign legal entities and (or) legal entities that are not subjects of small and medium-sized businesses, does not apply:
- on participants of economic companies - foreign legal entities whose income received from entrepreneurial activities for the previous calendar year and the average number of employees of which for the previous calendar year does not exceed the limit value (with the exception of foreign legal entities whose state of permanent location is included in the approved in accordance with with subparagraph 1, paragraph 3, article 284 of the Tax Code of the Russian Federation, a list of states and territories that provide a preferential tax regime for taxation and (or) do not provide for the disclosure and provision of information when conducting financial transactions (offshore zones);
Important!
That is, the income of foreign founders for the previous calendar year (2018) should not exceed 2 billion rubles. (Decree of the Government of the Russian Federation of 04.04.2016 No. 265), and the average headcount is no more than 250 people. (subclause “b” of clause 2, part 1.1, article 4 of Law No. 209-FZ). Such changes are effective from December 1, 2018 (clause 2, article 2 of Law No. 313-FZ).
Recall that before December 1, 2018, the condition for classifying an LLC as a small and medium-sized business entity was, in particular, the condition that the total share of participation of foreign legal entities in the authorized capital of a limited liability company should not exceed 49%.
And compliance with the criteria for average headcount and income of foreign founders will be confirmed on the basis of the conclusion of the audit organization.
b) JSC shares circulating on the organized securities market are classified as shares of the high-tech (innovative) sector of the economy in accordance with the procedure established by the Government of the Russian Federation;
c) the activity of economic companies, economic partnerships consists in practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants), respectively, of such economic companies, economic partnerships - budgetary, autonomous scientific institutions or being budget institutions, autonomous institutions educational organizations higher education;
d) economic companies, economic partnerships have received the status of a Skolkovo participant;
e) the founders (participants) of economic companies, economic partnerships are legal entities included in the government list, which are granted governmental support innovative activity in the forms established federal law dated August 23, 1996 No. 127-FZ "On Science and State Scientific and Technical Policy".
The third criterion is the restriction in terms of the size of the average number of employees.
Criterion of the average number of employees
To classify an enterprise as a small business, the average number of employees for the previous calendar year should not exceed:
- from 101 to 250 people for medium enterprises;
- up to 100 people for small businesses (up to 15 people for micro-enterprises).
The calculation of the indicator of the average number is carried out according to the rules, approved. by order of Rosstat dated October 28, 2013 No. 428.
Important!
The average headcount and income are estimated for the previous year, income is calculated according to tax accounting data without VAT.
The fourth criterion is the amount of income. Thus, the income of economic companies, economic partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farm) households and IP received from entrepreneurial activities for the previous calendar year, summarized for all types of activities carried out and applied for all tax regimes, should not exceed the limit values established by the Government of the Russian Federation for each category of small and medium-sized businesses.
Income is determined according to the rules of clause 1, article 41 of the Tax Code of the Russian Federation (Decree of the Government of the Russian Federation dated April 4, 2016 No. 265 “On the marginal values of income received from entrepreneurial activities for each category of small and medium-sized businesses”). In this case, not only proceeds from the sale of goods (works, services), but also non-operating income are taken into account.
Income limit value, received from the implementation of entrepreneurial activities for the previous calendar year, should be.
There are many different forms of business in the market. Some of them are large in volume, others serve a small number of customers. And most importantly, some types of commerce in themselves involve the development to a certain size. Small, medium and large business - what is it, what are the features and differences of each of them will be described here.
Definition of concepts
Entrepreneurship is any independent systematic commercial activity. This means that it is initially aimed at making a profit for the sale of its goods, services, the provision of property for use, and so on. Regardless of how the work is carried out, it must be registered in the manner prescribed by law.
The size of the enterprise determines many unique criteria for its work. The state traditionally supports small firms by reducing taxes and other obligatory payments, but it imposes many requirements on large ones, since they bring huge income. Naturally, it is important for young entrepreneurs to understand the difference between all forms in order to properly conduct their activities.
Small business is by far the most common. It is easier to organize it, even with little or no work experience. Gradually, the size can increase to medium, by increasing the annual turnover and attracting more resources.
Only a company that covers several regions of the country or has entered the international level can be called a large enterprise. It always has a large number of end users, which means that demand exceeds supply.
Key Features of Entrepreneurship
Each of the above forms has its own unique features and characteristics. But some of them combine commerce in general:
Small territory. We are talking here not only about the area occupied by the office of the company, but also the area of customer service.
Limited list of activities. Shops can work on this principle, travel agencies, small productions, dental or other small clinics, private educational institutions specializing in courses.
The minimum set of checks. Regulatory authorities provide small companies with supervisory holidays, and when they end, the period for conducting inspection activities does not exceed 50 hours a year.
Status does not need to be confirmed by special means. It is determined by the annual turnover, a certain number of employees and the share ratio to the authorized capital.
Medium business: definition and features
Such firms differ in coverage area. Usually they include a whole network that is able to serve a large client audience. Strictly speaking, they do not even have to conduct their work in the territory of one city. Networkers can affect the whole region, but at the same time not enter the market of the neighboring region. Distinctive features can also be called:
Slow adaptation to changing market conditions.
Orientation to improve the quality of goods or customer service.
The staff is from 101 to 250 people who simultaneously serve the enterprise.
The annual turnover is not less than 801 million rubles and not more than 2 billion.
As for the areas of activity, this form of entrepreneurship is characteristic of network trading companies, construction firms, large medical centers. In the global economy, it is medium-sized organizations that play the largest role, bringing the state about a third of all income. At the same time, no tax breaks or other supporting measures are being taken in relation to them.
Big business
Large companies are enterprises that produce a significant proportion of all goods or services in their industry. Their volumes are noticeable in everything: the number of employees, the number of sales, annual turnover. But most importantly, they do not work within the framework of one specific territorial market, but in several regions of the country or at the international level. Signs of such enterprises can be considered:
Large staff of employees (at least 251 people).
Annual income from 2 billion rubles.
Strict adherence to inventory control procedures.
Large shopping areas.
The most popular representatives of a large entity can be considered such venerable giants as Apple, Bosch, Samsung, Coca Cola, BMW. Since they have to work in many countries at once, they must adhere to global legislation and take into account the norms of each specific market. In addition, among the shareholders of the company can be not only merchants, but also the state. This gives some indulgence in the work, but at the same time imposes additional obligations.
Main advantages
Each of the presented forms of entrepreneurship has its advantages and disadvantages. Let's take a look at them one by one to get the full picture. Small Business Excellence:
Small initial capital. To open a company, it is enough to find financial resources and then gradually increase cash injections.
Small expenses for maintenance and payment of mandatory payments, including wages and tax deductions.
The ability to quickly respond to changes in the country's economy and adapt to them without loss.
Quick reimbursement of spent funds and profit. Depending on the field of activity of the company, this period can be from six months to one and a half years.
Small business in the future is able to become medium and large, and therefore ensure the availability of new jobs. At the same time, a smooth entry into the markets allows young merchants to feel comfortable.
As for the average institution, its advantages can be considered:
Creating a large number of vacancies.
High productivity of work and investments.
Good profitability.
Stability in competition.
At the same time, at this stage, entrepreneurs face a large number of difficulties, but we will talk about them a little later.
As for the advantages of large firms, they are fundamentally different. To begin with, it is these organizations that ensure the economic stability of their industry and the country as a whole. Also, they can constantly contribute to the business and change the overall picture of commerce.
Cons and risks
As mentioned earlier, any form of entrepreneurship has its drawbacks. It is almost impossible to avoid them, so the only thing left for businessmen is to accept them and build their work in such a way as not to feel the negative aspects. Small organizations are characterized by the following imperfections:
High risk of failure, especially if the owner of the firm has no commercial experience.
The low professional level of both employees and managers, because of which the organization cannot reach the proper level of development.
Difficulties in the need to conclude a loan agreement.
To sum up the main result, the main disadvantage is the manager's inexperience and lack of useful connections. Having at least one thing, he can build successful business without much difficulty.
The disadvantages of medium-sized companies can be called the highest level competition and the need for complex organizational work. Obtaining permits, raising serious funds - all this can be avoided by small firms, but not starting their active growth.
Cons of big commerce can be called:
Excessive concentration on the economies of the countries in which business is conducted.
Narrow localization of economic relations.
Inability to go beyond a certain company.
If we compare all forms of entrepreneurship in terms of advantages and disadvantages, then the latter will still be in a more advantageous position, since its negative aspects are more than covered by huge incomes.
How to determine the difference between small business and medium and large
The difference between all types of business activities lies in the details. It is best to present them in a table.
Distinctive features
Small
Average
Large
Coverage
One enterprise
A network of firms in a city or region.
Network in different regions of the country or international.
Difficulties in getting a loan
Any amount
big finance
Missing
Adaptability
It is difficult and slow to adapt.
Often he himself becomes the initiator of making changes.
Amount of workers
No more than 100 people.
From 100 to 250 employees.
Over 251 people.
Annual income
Up to 2 million rubles.
Up to 800 million rubles.
Up to 2 billion rubles.
In addition to this, one more difference can be added between small, medium and large businesses. The state in every possible way supports small firms and huge companies, of which it is a shareholder. At the same time, medium-sized businesses literally have to face fierce competition. Coming to this level of development, you need to be prepared for such difficulties.
Basis for success
The well-being of each company depends on many factors, but if we talk about the size of the enterprise, then there is some base that should be followed in order to achieve maximum results with a minimum waste of resources.
For a small organization, employees are extremely important, including those occupying leadership positions and a well-defined development plan. If you follow him and watch effective work each employee, you can achieve very important victories and accomplishments.
Medium businesses need to learn how to quickly respond to changing conditions. Thus, you can get rid of one of the main drawbacks. No less success can be achieved with effective management. It is the management team that can facilitate rapid adaptation.
For a long-term operation, a large business needs a clear strategy that can function normally in a year, five or even ten years, that is, you should always think about the future. This will allow you to survive in the most difficult economic crisis, leaving it without great losses.
Regulatory regulation
In our country any entrepreneurial activity regulated by dozens of legislative and regulatory legal acts. The most important among them are:
Civil Code, since we are talking about civil law relations.
The Law on the Protection of the Rights of Legal Entities and Entrepreneurs, which guides the supervisory authorities.
Tax Code as one of the key documents.
Entrepreneurship Development Law.
In addition to them, you must follow the local regulations operating in the area where the business is conducted. So big firms it is often necessary to look back at international laws and regulations. To comply with all the nuances, you should enter in staffing lawyer's position. Small firms are enough, while medium and large companies need a permanent contract.
Efficiency mark
The main indicators by which the success of an enterprise is traditionally assessed are profitability and profitability. But there are other important aspects on which the final result depends. They can be divided into 3 key groups:
A coefficient that characterizes how well the costs of production and investment investments pay off.
A parameter that expresses the overall profitability from sales.
Indicators that determine the return on capital.
Match all the coefficients in one scheme and calculate real profit not so difficult, but the process requires painstaking work. If profitability is below the level that the company hoped for, some changes should be made to the work.
You need to calculate the budget in this way several times a year: in each quarter, and then in the final report. Large and medium-sized enterprises, in addition, must keep separate records for each of their offices in order to see real changes and weaknesses.
Conclusion
Large, small and medium-sized businesses have differences and are very significant. But at the same time, almost every entrepreneurial activity starts from scratch. Therefore, young businessmen have to go through all 3 forms of entrepreneurship. Naturally, on their way, they are guaranteed to encounter the shortcomings of each of the systems. At the same time, the main task will be to increase dignity in order to level the negative sides.
The main thing in the work is not to forget to adhere to the established rules and norms, otherwise it will not be possible to enter new markets and reach a large audience. One should not even think that big business is a guarantee of success and longevity. Even the strongest companies sometimes face such economic conditions, which cannot be survived, while small firms simply adapt to new conditions and continue to increase their assets.
Any enterprise becomes a participant in market relations.
Companies in their work always face two main aspects: economic and legal. It is prohibited to conduct activities without taking into account organizational and legal norms.
The main function of any firm is to participate in the economy of the country in which it is located, and to introduce the required innovations in order to constantly develop it. We are talking here about the use, the search for alternative sources of energy, raw materials and other things.
Organizations are always dependent on changes in the market for their services and sales, they must adapt to them so that the work cycle does not stop.
All this is important for the company, regardless of its size, number of customers, annual turnover.
What is a small business: definition and features
Contrary to popular belief, small businesses include not only individual entrepreneurs, but also small companies with about 50 employees. The main features of this form are:
Recall that micro, small and medium-sized enterprises include organizations whose revenue for the past 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 from the date of their state registration does not exceed the limit values. The criteria for belonging to micro, small and medium-sized enterprises are approved, they entered into force on 25.07.2015. See the table for 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 the development of this business. So, micro and small enterprises can keep accounting according to simplified rules:
- use an abbreviated working chart of accounts;
- apply the cash method of recognition of income and expenses;
- prepare condensed financial statements, consisting of a balance sheet and a statement of financial results;
- accounting can be entrusted to the head;
- interest on any borrowed obligations to be included in other expenses;
- to reflect prospectively in the financial statements the consequences of changes in accounting policies;
- any errors, including significant ones, correct as insignificant;
- do not apply the requirements: , ;
- not to create vacation reserves and revaluate any financial investments at market value.
Microenterprises have additional benefits. They have the legal right not to accept bank cards for payment, as well as to keep 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 lower rates for property tax and land tax.
Order of conduct 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 depositing it with a bank institution.
In addition, for small businesses and provided favorable conditions to participate in public procurement.
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