The number of small enterprises. "Grey" profit or "white" death? Advantages of large and small construction organizations

15.03.2020

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Does the state need "kids"?

According to the general opinion of small developers, each of the existing aspects of state regulation of the industry in one way or another squeezes them out of the market, whether it is joining the SRO, which became mandatory two years ago, or a complex system admission to various types works. And it turns out a vicious circle: even if permits for some stages of construction are not needed, large companies are afraid to cooperate with a subcontractor who does not have documents from any SRO. So if a small developer wants to participate in large construction projects, he needs to get a bunch of permits, including unnecessary ones.

“If such a policy of the state continues, small businesses will leave the industry,” the director of Megacomfort LLC is sure. VladimirMuravyov. -For example , I used to buy a license for 35 thousand rubles, and it was valid for five years, but now I buy a license for 300 thousand, but it is valid for three years. And regardless of whether there are orders or not, you have to pay big taxes. Transport, income tax, VAT and so on - we have to give 64 percent of what we earn, this is unthinkable! On average, we have three or four orders a year, but we pay taxes as if there were fifty of them. And I run around, looking for orders and building a maximum of two-story buildings, because you can’t build more.”

The Krasnodar housing and construction cooperative "Yeseninsky" notes that even if more than two-story buildings are built, administrative barriers for small businesses are almost insurmountable - obtaining documentation and summing up communications stop many developers. General Director of the company "Peresvet-Region-Kuban" NicholasPetrikov also believes that small builders are likely to gradually disappear, since there is no incentive for this segment of the industry. “Every year we see only tightening of laws. But the market needs small companies, since the construction process is hundreds of organizations, and each house, even within the framework of the integrated development of territories, is built by different subcontractors, - says Mr. Petrikov. - The house needs to be finished, supplied with electricity, carried out landscaping activities - all this is done by small developers. At the same time, small businesses are in demand not only from the side of general contractors - they are also small businesses for small businesses. For example, if you need to build a restaurant, a pavilion, a store, a warehouse, they turn to a small company.”

In this regard, according to some market participants, small developers should unite. This trend, as noted CEO Krasnodar consulting company MACON Realty Group IlyaVolodko is already gaining momentum. “I think it makes sense to consolidate three or four brigades,” says Vladimir Muravyov. “Typically, they consist of five to ten people, and if you take teams with different experience and clearly distribute responsibilities, you can get serious benefits.” According to the General Director of Soyuz-Develop LLC (Krasnodar) VladimirAvvakumov, today this often happens: “For example, if there is no equipment, an agreement is concluded with a company that has equipment. And I have working hands. And such a scheme will gain popularity.”

However, the director of the Krasnodar law office "Domashchenko and partners" NovelDomaschenko doubts the advisability of consolidating small developers, including with the help of SROs, where many are simply forced to join: external activities and solve their own problems. Nevertheless, according to Mr. Domaschenko, such consolidation would be beneficial to the authorities, since larger structures are easier to control: “Cashing out, creating shell companies, tax evasion - all this is common in the construction industry. Here is the answer to the question “why are small developers being clamped down?” It is easier for the state to control 30 large companies than a bunch of small players." The expert is convinced that, based on these considerations, the authorities will not promote the development of small businesses in the construction industry, so that small developers can only rely on themselves and their financial resources.

Your niche pulls

At the same time, the question remains: if the state is tightening the screws with such force, then how do small developers survive in general, what are their benefits?

According to a representative of the Eseninsky Housing and Construction Complex, small businesses will not leave the southern construction market, since the level of demand for those objects that small enterprises can build is quite high here: “For example, it is most profitable to build economy class houses, profits are good here . And if you find your niche, consolidation will no longer be of interest.” The point of view, according to which the construction market needs small business in specific niches, is shared by other experts. “Small developers have important functions - they close the segment of cheap individual housing. It is small developers who build, for example, cottages using “Canadian technologies”, Roman Domashchenko notes. DmitryAblezgov, head of department commercial real estate such a large developer as the Kuban Oil and Gas Company also recognizes that the market needs small developers as the main "suppliers" of townhouses and small commercial buildings.

According to Ilya Volodko, today small organizations really occupy a significant share of housing construction in large cities (especially in Krasnodar). “Over the past two years, their activity has increased several times, which indicates the investment attractiveness of the segment,” comments Mr. Volodko. - The main advantages of such companies, allowing to achieve economic efficiency, are a relatively small amount of necessary investments and savings on licensing and project documentation- almost all small developers build houses three or four floors high.

In the niche of individual housing construction, small business is really effective, and most importantly, it is insured against unequal competition - developers working with industrial volumes of square meters simply will not go here. According to Vladimir Muravyov, it is in IZHS that the main advantage of small business is revealed - the ability to work according to flexible schemes: “We win due to the fact that we can vary the objects and types of work, for example, come to the object under a subcontract and take 20-30 percent, but work in this way on several objects. As Vladimir Avvakumov notes, the "comfort zone" for small businesses here begins with an annual turnover of at least a million rubles - for the construction market, the amount is very small. However, a low rate of return and a large number of competing firms in this niche generate high risks - following a completely “white” path, one must be prepared for a very intense struggle for a client with an unclear outcome. And this forces developers to turn to "gray" and "black" schemes of "individual-apartment" construction.

Away match

As market experts admit, the main savings for small developers today is achieved precisely through the use of schemes that allow them to avoid taxation. And here the most attractive niche for small construction business it turns out the construction of multi-apartment "cottages" on the spots intended for individual housing construction. A couple of years ago, "Expert Yug" wrote about this problem in relation to the construction market of Rostov-on-Don (see "Individual multi-apartment plug", No. 23 for 2010), and since then it has not disappeared anywhere. And in Krasnodar, such construction has acquired a massive scale in the area of \u200b\u200bMoskovskaya and Solnechnaya streets - there, at one time, the mayor's office allocated plots for individual housing construction. And while a typical client of the construction market focuses primarily on the price per square meter, offers at a price of 21-30 thousand per "square" in Rostov and Krasnodar (with 39-50 thousand from the "official" developer in the economy class) will always find their buyer .

Industry participants divide small developers into two categories: the first is small construction companies, which work in all segments accessible to them by law, the second - "private traders", that is, enterprises that semi-legally build apartment buildings. “The concept of “private developers” appeared six or seven years ago,” says the authorized representative of the Guild of Managing Developers in Krasnodar PavelRepin. - In most cases, this individual entrepreneurs, small commercial firms that buy up land plots for individual housing construction with an area of 8 acres and build five-story buildings there.

According to various estimates, this category in the southern construction market today is almost half of the "kids". It is the opportunity to build and sell such apartments that attracts hundreds of small players to the industry who are ready to take risks: no risky costs will block the huge margin provided by the “black shares”. According to a member of the Krasnodar Regional Bar Association AndrewChekhov, such houses in some cases can bring about 500% profit. “Land plots are registered on individuals, technical specifications were issued for individuals, land plots were provided for the construction of individual housing construction, and not apartment buildings, instead of equity participation agreements, preliminary agreements, advance payment agreements, the rights of buyers to apartments are formalized through court decisions. It is these circumstances that allow small companies to save money and stay on the market with a housing offer at below market prices, ”Dmitry Ablyozgov lists the low price factors.

Market players do not have a unanimous opinion whether it is good or bad when a small, but "gray" segment can give a price one and a half to two times lower than a large, but completely official one. “The simplest thing: a loaf of bread at half price is an old, stale loaf, and here you buy an apartment at half price,” says Vladimir Avvakumov. What is behind this house? These are guest workers, poor quality of work. Then the commissions sit, they demand something, but there is nothing to demand from private traders, they are closed - and the money is in the air. However, according to Nikolai Petrikov, not everything is so simple. Indeed, buyers of "individual-multi-apartment" housing often suffer from registration of their shares, there are problems with networks, since communications are designed to serve private households, and dozens of apartments are hung on them. But for small businesses, this is often almost the only opportunity to enter the market of apartment buildings, and for many consumers - to improve their living conditions.

Will all the flowers bloom?

The authorities controlling the construction, of course, do not favor such developers, but the “black shares” have already occupied their market share without notice. The Guild of Managers and Developers estimates the volume of high-rise housing under construction in the Southern Federal District at about 8.5 million square meters. m - and 10% of them are erected by such "private developers". According to Pavel Repin, there are already the first attempts to involve "gray" developers in the field of administrative regulation - for example, from "private" developers Krasnodar authorities now they just need to collect the package required documents. “They pay taxes regularly, they build on own funds, offer buyers installments and mortgages. The city authorities check all private owners, and violators are forced to put the relevant documents in order, or illegal buildings are demolished through the courts,” Mr. Repin comments.

Indeed, the bouquet of problems around multi-apartment development on lands under individual housing construction grows out of regulatory shortcomings. According to the head of the department for architecture and urban planning of the Krasnodar Territory YuriRysina, now the primary task facing his department is to bring the market to the same rules of the game by providing all municipalities region with territorial planning documents. After that, it will become clear where and what can be built, in what volume and how many storeys. “These rules of the game will become a measure for everything, and everyone should be brought to them, including small developers,” says Mr. Rysin. - Only then will it be possible to overcome such negative things as multi-storey buildings under the guise of individual ones. As a result, I think, all flowers will bloom - both small developers and large ones.

Large developers are in solidarity with the idea of bringing all market players to uniform standards. “Small companies should be engaged in the construction of multi-apartment residential buildings only if they fully comply with the current legislation in the field of shared construction,” says Dmitry Ablyozgov. - But today, such companies, other things being equal (housing construction in accordance with the current legislation on shared construction) are not competitive in this market - due to the impossibility of obtaining large bank loans, the lack of stable high wages, qualified personnel, and a clear medium-term construction prospects new objects. Therefore, small businesses are starting to build in their own way, going beyond the legal framework.”

In addition, Yuri Rysin believes that the courts should fully participate in the regulation process, which now often replace the executive authorities, deciding whether to leave a certain object or not, although such decisions should be made by the examination authorities and construction supervision. Roman Domashchenko also draws attention to the special role of the judiciary in the problem of “individual-multi-apartment” construction: “Now the authorities are shouting that they will ban and demolish, but all this construction is calmly formalized by court decisions - the right of ownership is recognized, and equity holders receive an apartment. Until this niche is closed, small “black” developers will prosper,” Mr. Domaschenko is sure.

In the context of strengthening administrative regulation, the “support line” for small developers may be the creation of new independent public organizations. “There is, for example, the Union of Builders, there are various trade unions, but their function is invisible, we just give them 20-30 thousand rubles in contributions,” says Vladimir Muravyov. “I think that new local organizations that will respect the interests of entrepreneurs will help stabilize the situation.” In the meantime, representatives of the small construction business are convinced that it is better for small developers to be content with individual housing construction and repair work in order to avoid problems with the authorities and not lose their business.

Small Business Niche

Firms that represent small businesses in Russia are commercial organizations with a staff of 30 people. ( retail, consumer services) up to 100 people. (industry, construction, transport). Statistics show that the construction industry is one of the main sectors of small business.
For example, in Moscow, which, along with St. Petersburg, leads in terms of the number of small enterprises per capita, their total number is formed by trade, real estate transactions, manufacturing industries and construction. Least of all small enterprises are represented in such areas as mining, financial activities, provision of communal, social and personal services.
According to the Committee for the Construction of St. Petersburg, out of 400 industrial enterprises building materials 320 belong to the small business sector.
According to Petrostat, in 2007 almost 15,000 small businesses operated in the Leningrad Region, including 12% in construction. The number of employees in these enterprises amounted to 20% of the total number of employees in small businesses, and specific gravity turnover of small construction enterprises reached 20.5%.

What place is given to small business in construction today?
According to the general opinion, small businesses have been pushed into the field of subcontracting, specializing in the installation of intra-house networks, installation of heating and ventilation equipment, electrical, roofing, finishing and other types of work that a large developer can entrust to small companies, subject to compliance with deadlines and quality.
According to Deputy Director of Soyuzpetrostroy Evgeny Kaplan, the field of small business in construction is limited, and in some areas even doomed, unless the company plans to develop and grow larger.

In the production of building materials, the share of small businesses depends on the type of sub-sector. For example, the production of windows using wood, aluminum and PVC profiles is almost entirely owned by small companies, regardless of the volume of production. At the same time, 80% of St. Petersburg enterprises that produce metal-plastic windows produce only up to 500 items per month.
In general, small companies in the construction industry have to compete with more large enterprises. As a rule, with the release of a small batch of products, its cost is higher than with the production of large batches, if we are not talking about modern automated production.

Much determines the responsibility of employees of a small business and their qualifications. For example, restoration firms have "piece" specialists in their staff who are responsible for the quality of work with their reputation.

Benefits and problems

The success of a small business is based on mobility, prompt response to changes in business processes, and the ability to reorient their activities. The more correct and accurate the reaction to certain market trends, the higher the profit can be.
At the initial stage, a small business organization requires from the new team mainly organizational and intellectual resources. When this stage is passed, there comes some stabilization and the need to expand the enterprise. It is during this period that many small businesses begin to feel a shortage of working capital.
But it is quite difficult to get a loan for business development, since a small enterprise has neither high-value production assets nor a collateral fund (buildings, land, etc.). For example, representatives of small businesses actively used mortgage programs.
According to experts, up to 30% of issued mortgage loans in St. Petersburg were spent not on the purchase of housing, but on the development of small businesses.

The situation is exacerbated by the lack of transparency of small businesses. Small businesses try to hide income, optimize taxation, often using shadow payments. In addition, in small businesses, competition is quite high, and funds for development are needed, and to ensure high salaries not every small company can. Therefore, if a small business begins to honestly pay all taxes and a high legal salary, it will quickly become uncompetitive.

The issue of competitiveness of small businesses is closely related to the quality of services or products. It would seem that small enterprises have fewer orders, they can devote more time and attention to their customers, so the quality should be better. But, on the other hand, given that the choice of a contractor under a work contract often determines the cost of the contract, it is not always possible to ensure proper quality for minimal money.
For example, according to the association "A-beton", in St. Petersburg from 50 to 100 enterprises produce concrete mixtures. Most of them are small concrete units, where the quality and control parameters often do not meet the standards.

Concerns of consumers are also connected with the quality of paint and varnish products of small manufacturers. But these are examples where compliance with technology, availability of modern equipment, raw materials with stable quality and competent technologists, which is not always characteristic of small businesses. Hence the opinion that there are more unscrupulous manufacturers in small businesses.
On the other hand, the release of exclusive products is just the destiny small companies.Director of the Institute of Innovation Joseph Tukkel gives an example of the creation of a small enterprise by two students of the Polytechnic University. Having bought a license for the technology of applying images to various surfaces, they adapted it for the production of tiles with an original pattern according to the customer's design and paid for their implementation in the first year.

A look at the prospects

No matter how inert the modern construction market may be, innovative hopes are connected with small companies in any sector of the economy.
- The basis of any business is small enterprises with the number of employees from 5 to 50 people, - agrees with this Alexey Stepanov, development director of the Apeks road construction company.- It is vital to introduce innovations for both large and small enterprises, but for small ones this is especially important, because they have freedom of maneuver and flexibility. A large enterprise is much more difficult to rebuild.
It is impractical for a small company to order innovative developments, but it is possible to borrow new technologies and materials in its activities. It is enough to find an organizational, marketing or financial idea, conceptually new for its market. In this, much depends on the personality of the leader, on his ability to take risks and on his understanding of what entrepreneurship is.
- According to forecasts, in conditions financial crisis about 30% of construction companies may leave the market, says Ivan Sukharev, Deputy General Director of the Kirov House-Building Plant. - That is, the market will decrease by a third. Factories will be forced to diversify and switch to other products. With growing competition, manufacturers remaining on the market will begin to reduce prices, but prices for the main raw materials - crushed stone, cement and sand - are unlikely to fall. That is, the price reduction will occur due to our already low profitability.
We are open to cost-reducing innovation, which for the precast concrete manufacturer means developing new materials using advanced plasticizers and other additives. But which bank, in the context of a slowdown in economic growth and a decrease in consumer activity, will give a loan for innovative developments?
“Today, any enterprise needs normal financing for the development of production,” believes Alexander Barsky, General Director of the research and production company Scar-Let.- But it turns out that it is easier for an individual to get a loan than for an enterprise. We use innovative technologies. Therefore, unlike other manufacturers of anti-corrosion pigments, we have a “gap” in terms of profitability even now, when the price of raw materials has increased by 2.5 times. But we cannot satisfy all incoming orders - there is not enough capacity.

Small enterprises in the conditions of the development of market relations play an important role in the formation of the antimonopoly structure of the market, in overcoming departmental economic monopoly, and also have a great influence on the development of the national economy. In many countries with a market system of management, the results of the activities of small enterprises determine the types of economic growth, the structure and quality of the gross national product.

In the United States, small enterprises account for about 92% of the total number of enterprises, they account for 50% of scientific and technical developments, more than 60% of all services, and about 40% of industrial output. The total number of small enterprises is more than 7 million, about 110 million people are employed.

The role of small business in the Japanese economy is well known as " Japanese miracle". In the total number of enterprises, small enterprises account for about 77%, which is about 6.5 million, they employ about 40 million people, or 70-80% of new jobs.

A small enterprise, having only 3.4% of the value of the fixed assets of the Russian economy, produced in 1998 about 12% of the gross domestic product (GDP) and gives one third of the profits for the national economy. The 877,000 small enterprises operating as of January 1, 1999 employ 9 million people and 6 million part-time workers on a permanent basis. About 17%, or about 130 thousand small enterprises, work in the construction industry, the predominant form of ownership is private, its share in the total number is more than 90%.

As you can see, the role of small businesses in the economies of developed countries is quite large, and this trend is not only maintained, but even intensified. Russia is only at the very beginning of the mass creation and development of small businesses.

The basis for the creation and development of the legal norms of entrepreneurship is the Law of the RSFSR "On enterprises and entrepreneurial activities", Resolutions of the Council of Ministers of the RSFSR of July 18, 1991 N ° 6 "On measures to support and develop small businesses in the RSFSR" and (Federal program of state support of small business in Russian Federation for 1998-1999) dated July 3, 1998 No. 697. These acts opened up wide scope for everyone who is inclined to entrepreneurial activity, created conditions for the manifestation of economic initiative and entrepreneurship based on the implementation of the principle of equality of all forms of ownership, free disposal of property and choice of areas of activity.

Russian legislation defines the main advantages of creating small businesses. These include:

1) extremely simplified (declarative) procedure for registration, licensing of entrepreneurial activity;

2) the availability of small business in most of its forms to many citizens due to small initial capital investments and the absence of the need for large working capital;

3) increased mobility, its flexibility, the ability to quickly respond to changes in market demand;

4) solving the problem of creating new jobs;

5)Small control apparatus and therefore lower overhead;

6) use of local raw materials;

7) support for domestic producers;

8) new taxation systems and accounting and reporting.

According to the Law of June 14, 1995 No. 88-FZ “On State Support for Small Business in the Russian Federation”, small enterprises in the construction industry include enterprises of any organizational and legal Form, including cooperatives with a maximum number of Employed up to 100 people, where the share legal entity or persons in the founding capital does not exceed 25%. The law also includes individuals engaged in entrepreneurial activities without forming a legal entity as subjects of small business.

The basis of the mechanism for the formation of a small enterprise is the following principles:

1) all small businesses, regardless of ownership, must be in the same starting conditions of management;

2) the simplicity of creating a small enterprise, primarily the application-based nature of education;

3) small enterprises can be created in all sectors of the national economy, with the exception of activities that are the prerogative of the state.

The goals of creating small businesses are: activating the structural restructuring of the economy, saturating the consumer market with goods, overcoming industry and regional monopoly, expanding competition, creating a material basis for the employment of workers who are released from existing enterprises, strengthening the economy base local authorities authorities, etc.

There is a legal basis for the development of small businesses, but at the same time, you have to start a small business from scratch and under the influence of a number of factors:

1) the economic situation in the country, and, above all, the state budget deficit, does not allow the state to widely finance the small business development program;

2) the country lacks the infrastructure of the construction market, and, above all, the system of risk and credit insurance;

3) an acute shortage of entrepreneurs-specialists with experience in entrepreneurial activity in a market economy.

A significant factor in the development of small business is the system of measures for its state support. By providing assistance to small businesses, the state thereby forms the infrastructure of the market, supports entrepreneurial activity. Assistance to small businesses from the state includes two main areas - organizational and economic. Governmental support includes the Federal Fund for Small Business Support, regional funds, agencies and business support centers. The use of a system of tax benefits, the creation of a civilized space, information support for small businesses, the presentation of statistical and accounting reports in a simplified manner, staff training, coordination between the federal level and the subjects of the Federation, which determine the emergence of positive changes in the field of small businesses.

In accordance with the Decree of the President of the Russian Federation of December 22, 1993 jsfo 2270 “On some changes in taxation and in the relationship of budgets at various levels”, small businesses operating in priority areas of activity, carrying out:

1) construction of housing, industrial, social and environmental facilities;

2) repair and construction work.

Small enterprises operating in these areas of activity do not pay income tax in the first two years of operation, provided that the income in these activities exceeds 70%, and in the third and fourth years of operation they pay income tax in in the amount of 25% and 50% of the basic rate, respectively, if the income from the listed activities is 90% of total amount income of the products sold by them (works, services).

All small businesses, regardless of the field of activity, organizational and legal form, form of ownership, during the entire time of their work, have the right to tax exemption for that part of the profit that is directed to the following purposes:

1) financing, including in the form of equity participation, capital investments for production and non-production purposes;

2) repayment of bank loans used as capital investments for production and non-production purposes;

3) voluntary contributions to the Fund for the Support of Entrepreneurship and the Development of Competition;

4) charitable purposes, but not more than 5%;

5) carrying out R&D, as well as in Russian fund fundamental research, but not more than 10% of taxable income.

All these tax credits must not reduce the actual amount of tax, calculated excluding credits, by more than 50%.

Small businesses receive a number of special benefits:

1) exemption from payment of advance contributions to profit;

2) the issuance by the Federal Fund for Support of Small Business of guarantees to the bank for the repayment of the loan, while the fund itself can issue loans;

3) payment by banks and insurance companies, respectively, but providing at least 50% of the total amount of loans to small businesses and at least 50% of insurance premiums for the reporting period received from property insurance of small businesses, 1.5 times reduced income tax in accordance with government decree.