In 2020, there will be changes in the criteria for small and medium businesses, which were adopted back in December 2018. Restrictions on income and number of employees are the same. Restrictions for founders-foreign companies have been relaxed.
The whole business is classified according to the scale of activity. To evaluate it, specific performance indicators of the company or entrepreneur are used. The development of small and medium-sized businesses, as well as the establishment of criteria for their gradation, is devoted to the Federal Law of July 24, 2007 No. 209-FZ.
Benefits and restrictions in various laws often refer specifically to the size of the enterprise. The criteria for classifying small businesses in 2020 remained the same. The last changes were made in December 2018, and twice at once. Use the convenient tables in the article and our explanations to learn about the new requirements and check which category of business you belong to.
Important! In 2020, for small businesses, there is a system of protection against the collapse of banks. If the Central Bank revokes the credit institution's license, enterprises will be able to receive compensation - up to 1.4 million rubles. Find out,
Small and medium business: criteria for attribution 2020, table
SMEs generally include:
- business companies, partnerships and partnerships,
- production and consumer cooperatives,
- peasant (farmer) farms,
- individual entrepreneurs.
These entities must also meet the criteria for annual income and number of employees. Note that income must be taken into account according to the rules of tax accounting. That is, take the amount of proceeds from sales and non-operating income. All indicators for various categories businesses are given in the table.
If the company's performance is consistent different types business - revenue to small businesses, and the number of employees to medium-sized ones, for example, consider the following:
- determine the category of the business entity by the highest value condition,
- for individual entrepreneurs without employees, determine the category by the amount of income,
- the category of business entities and partnerships - participants in the Skolkovo project that did not submit tax returns with data on income for the past year, is determined by the number of employees.
Medium business entity
Medium-sized business entity: 2020 criteria include exemptions for companies light industry. Enterprises will be included in this category if the maximum number is not 250, but 1,000 people.
To apply this relief, activities under OKVED may be within class 13 "Production textile products", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather products" section C "Manufacturing". Income from these activities must be at least 70% of the total amount of income.
Such medium-sized business entities who belong to them in 2020 are determined by the Ministry of Industry and Trade annually no later than July 5 of the current year. And officials send this data to the Federal Tax Service for inclusion in single register small and medium-sized businesses, which we will discuss below.
Example
The company is engaged in the production of leather and leather products, and also provides transport services. In 2019, she received 850 million rubles of income from the sale of leather products and 55 million rubles from the provision transport services. The average number of employees for the year was 500 people.
The company can be classified as a medium-sized business, despite exceeding the limit of employees. The activity for the production of leather and products from it belongs to the light industry. The income from this type of activity is 93.9% ((850 million rubles x 100): (850 million rubles + 55 million rubles))
Small business
Small business 2020 eligibility criteria are important to know in order to assess whether a company is eligible for some benefits and concessions. And they are provided enough in various industries:
- small enterprises have the right to keep accounting records in a simplified form and submit reports in a simplified form,
- small and micro-enterprises have incentives for doing business cash transactions, it has the right not to set a cash balance limit,
- regional laws may introduce benefits for such businesses - a reduced tax rate under the simplified tax system, benefits for property tax and transport tax,
- the right to conclude fixed-term contracts with employees employment contracts, even if there are no grounds for this, prescribed in the labor code,
- benefits when participating in public procurement. From small enterprises, state bodies-customers are obliged to purchase at least 15% of the annual volume of purchases,
- for small enterprises, the Government introduced supervisory holidays. True, they ended on December 31, 2018, but a precedent has been created.
If a small business exceeds the limits in terms of income or number of employees, it can move into the category of medium ones. But this will not happen immediately, but if the criteria are consistently exceeded for three years in a row.
microenterprise
A microenterprise is a type of small business. Micro-enterprise criteria for 2020 are such that, unlike small companies, such activities always allow the application of a simplified taxation system.
Simplified restrictions, for employees - 100 people and income - no more than 150 million rubles, often deprive small businesses of the opportunity to use the simplified tax system. But among the simplisticians there will definitely be micro-enterprises.
- newly created LLCs, joint-stock companies with a single shareholder, economic partnerships and partnerships, production and consumer cooperatives, peasant (farm) enterprises. Creation period - from August 1 of the current year to July 31 of the next year,
- newly registered individual entrepreneurs with a similar period of creation;
- Individual entrepreneurs who apply exclusively the patent system of taxation.
Small and medium-sized businesses: who belongs to them in 2020
We told who are small businesses and who belongs to them in 2020. But there are also additional criteria for companies in the form of LLC and JSC. The changes affect precisely these additional criteria.
Eases have been adopted regarding the share of participation of foreign companies in the authorized capital of small enterprises. The 49% limit has been removed, provided that the foreign founder himself is a small or medium-sized enterprise and is not registered offshore. Confirm Compliance foreign company criteria for small or medium-sized enterprises may audit opinion.
Where the presence of the status of "small enterprise" is prescribed
We have given the criteria for SMEs of 2020 - small businesses, we will tell you where the presence of such a status is recorded. Tax officials, according to the data they have from the declarations, the Unified State Register of Legal Entities, the EGRIP, form a register of small and medium-sized enterprises. They do this annually on August 1 as of July 1.
You can check which category the company belongs to on the website of the Federal Tax Service rmsp.nalog.ru. If you find the wrong category, you can contact the tax authorities here on the site. To do this, use the field "Are you not in the registry or the data is incorrect?" at the bottom of the page.
If the criteria for classifying as a small and medium-sized business are violated for three consecutive years, the company may be transferred to another category or excluded from the register. The tax authorities can cross out no earlier than July 1, 2020.
Overview of the latest changes in taxes, contributions and wages
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.
Check if your company is a small business in 2019 to figure out how to set a cash limit, keep records and submit reports, what benefits you can count on. A table to help you - Small business: criteria for attribution 2019.
Small Business Criteria 2019: Table
The criteria by which companies are classified as small businesses are established by Federal Law No. 209-FZ of July 24, 2007 (as amended of November 27, 2017 No. 356-FZ). In 2018, Federal Law No. 313-FZ of August 3, 2018 was adopted, according to which amendments were made to the law of 2007. The additions actually increased the list of entities that can claim special status.
The categories of small businesses are established by Article 4 of Law No. 209-FZ. What is the difference between IP and LLC, we told in another article.
Who belongs to small businesses in 2019:
- economic companies, partnerships and partnerships;
- production and consumer cooperatives;
- KFH (peasant (farm) households);
- IP (individual entrepreneurs).
That is, these are commercial companies that conduct certain types of activities and have special registration conditions. To classify an enterprise as small, the following limits must also be met (see table).
Small Business Criteria 2019
| Criterion | limit value | |
|---|---|---|
| Average number of employees for the previous calendar year | ≤ 100 people | |
| ≤ 25% | ||
| The total share of participation of other organizations that are not small or medium-sized businesses, as well as foreign organizations * | ≤ 49% | |
| ≤ 800 million rubles | Decree of the Government of the Russian Federation of 04.04.2016 No. 265 (effective from August 1, 2016) |
* if a foreign organization belongs to a small or medium-sized business and does not belong to an offshore company, then the share of participation in the amount of 49% may be exceeded (FZNo. 313 of 08/03/2018).
From August 1, 2016, by Decree of the Government of the Russian Federation dated April 4, 2016 No. 265, a clarification was introduced: companies are classified as small businesses not by the amount of revenue, but by income. The income limit is calculated from the total income for all types of business activities and for all modes, if the company applies several. The limits remain the same. In fact, the revenue figures were simply changed to marginal income values. Based on the information received, the tax authorities compile a unified register of small and medium-sized businesses.
Note!
Some companies may not have been included in the register. In a letter dated 23.08.16 No. SA-4-14 / [email protected] the tax authorities said that they included the company in the register based on indicators for 2015. If the income or the average headcount for this period is above the limits, then the company was not included in the register, even if the indicators for previous years were normal. If the company is not in the register, but it falls under the criteria, you must apply through the tax service.
Small businesses do not need to verify their status. All the necessary information on compliance with the criteria, as before, the tax authorities receive from the reporting. Income data is confirmed by tax registers. Companies on the simplified tax system have a book of accounting for income and expenses. You can confirm the composition of the founders using the decision to establish an LLC or an extract from the Unified State Register of Legal Entities (Article 11 of Federal Law No. 14-FZ of February 8, 1998).
Micro-enterprise: 2019 classification criteria
Above, we talked about small businesses in 2019, who belongs to them. But there is another category of companies - micro-enterprises.
Microenterprise criteria 2019: table
| Criterion | limit value | Document setting the limit value |
|---|---|---|
| Average number of employees for the previous calendar year | ≤ 15 pax | Art. 4 Federal Law No. 209-FZ dated July 24, 2007 |
| The total share of participation in the Criminal Code of the company of the constituent entities of the Russian Federation, municipalities, public and religious organizations and foundations | ≤ 25% | |
| The total share of participation of other organizations that are not SMEs, as well as foreign organizations * | ≤ 49% | |
| Operating income (sum of revenue and non-operating income) for the previous calendar year (excluding VAT) | ≤ 120 million rubles | Decree of the Government of the Russian Federation of 04.04.2016 No. 265 |
* the enterprise will retain its status if the share of foreign SMEs in the management company exceeds 49% (FZNo. 313 of 08/03/2018).
A micro-enterprise is also a small business (LLC or individual entrepreneur), for which the law sets its own values for revenue and the number of employees. These are the lowest scores. But just like small and medium-sized enterprises (SMEs), micro-enterprises must meet the requirements for participation in the founders of the company of the Russian Federation (no more than 25%) and foreign legal entities or companies that are not small businesses (no more than 49%). According to the amendments from 2018, the share of a foreign company may exceed 49% if the foreign legal entity is itself small, but does not belong to offshore companies.
Small and medium business: 2019 classification criteria
| Criterion | limit value | ||
|---|---|---|---|
| micro enterprises | Small businesses | Medium enterprises | |
| General Criteria | |||
| Average number of employees for 2018 | ≤ 15 pax | 16-100 people | 101-250 people |
| Operating income (the sum of revenue and non-operating income) for 2018 (excluding VAT) | ≤ 120 million rubles | ≤ 800 million rubles | ≤ 2000 million rubles |
| Additional Criteria | |||
| The total share of participation in the Criminal Code of the company of the constituent entities of the Russian Federation, municipalities, public and religious organizations and foundations | ≤ 25% | ||
| The total share of participation of other organizations that are not SMEs, as well as foreign organizations (if a foreign legal entity is an SME and is not an offshore company, then the 49% limit does not apply) | ≤ 49% | ||
The LLC has two conditions. For AO additional requirement only one (letter of the Federal Tax Service of Russia dated August 23, 2016 No. SA-4-14 / [email protected]). See table.
| OOO | JSC |
|---|---|
|
Revenue for 2018 - no more than 800 million rubles. The number of employees for 2018 is no more than 100 people. |
|
|
The share of participation of the Russian Federation, subjects, public organizations- no more than 25% The share of participation of other organizations that are not small or medium - no more than 49% |
1) the shares of the company are traded on the securities market and belong to the high-tech sector of the economy; 2) the enterprise uses the results of intellectual activity in its work; 3) AO - participant of Skolkovo; 4) founders - LLC "SIGMA. Tomsk", OJSC "ROSNANO", LLC "Technology Transfer Center", LLC "SIGMA. Novosibirsk". |
Benefits for small businesses in 2019
If the company belongs to small enterprises, it is entitled to take advantage of the following benefits.
Supervision holidays. From January 1, 2019 to December 31, 2020, the moratorium on conducting scheduled inspections. That is, non-tax audits are prohibited for them (Federal Law No. 294-FZ of December 25, 2018). There are only a few conditions: for the previous three years, the company must not have gross violations, as well as misconduct, for which they could suspend activities, cancel a license or disqualify a director. If a company is mistakenly included in the audit plan, it has the right to remove itself from the list.
Note!
The ban on inspections in 2019 does not apply to entrepreneurs and legal entities if they:
- conduct a licensed business;
- operate with high profile risk for which the hazard classes are established.
The ban also does not apply to the conduct of federal state supervision, if it comes to control:
- radiation and nuclear safety;
- state secrets;
- the quality of the work of audit organizations and assay supervision.
Cancellation of cash limit. Small businesses have the right not to set a limit on the cash balance on hand (clause 2 of the Directive of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U, letter of the Central Bank of the Russian Federation of December 08, 2014 No. 29-1-1-6 / 9698). You can cancel the limit at any time. It is only necessary to issue an order from the head (an example of an order can be downloaded from the link below). In the absence of such, the company risks getting a fine - up to 50 thousand rubles. (Article 15.1 of the Code of Administrative Offenses), since the inspectors may decide that the previous limit is still in effect.
In practice, some inspectors allow only those companies that are included in the register of small businesses to waive the limit. This is a violation.
Simplified accounting and reporting. Small business entities have the right to apply simplified accounting methods and submit reports in a simplified form. There are simplified methods in almost every PBU. In addition, they are all listed in the information of the Ministry of Finance No. ПЗ-3/2015. It should only be taken into account that these benefits do not apply to small companies for which a mandatory audit of financial statements is provided. These are all joint-stock companies, as well as LLCs with revenue for the previous year of over 800 million rubles.
Refusal to adopt local regulations containing regulations labor law. According to Article 309.2 of the Labor Code of the Russian Federation, employers - small businesses - micro-enterprises have the right to completely or partially refuse to adopt local regulations containing labor law norms (internal labor regulations, regulation on remuneration, provision on bonuses, and others). In case of refusal from the acts, microenterprises are obliged to include in the employment contracts the conditions that, in accordance with the Labor Code of the Russian Federation, are prescribed in the acts.
Benefits for regional taxes. Local authorities have the right to establish benefits for small businesses in 2019. For example, according to the property tax from the cadastral value (clause 2 of article 372 of the Tax Code of the Russian Federation). The regions also have the right to set reduced rates for companies on the simplified tax system.
Participation in public procurement. In 2019, small businesses have an advantage when participating in government auctions. Customers from outside government agencies are required to purchase at least 15% of annual purchases from small businesses.
In 2019, small businesses were affected by changes: some benefits were canceled, and taxes increased. However, there is still room for companies to save money.
As a result of mastering this chapter, the student should:
know
- small business criteria in Russian Federation;
- small business functions;
- advantages and disadvantages of small enterprises;
- directions state support small and medium business;
- legislative framework regulating small and medium business;
be able to
- organize a small business in any field of activity;
- use the opportunities provided by the state to support small businesses;
own
Methods of analysis and evaluation of information reflecting the state and development trends of small business in Russia.
Small business and its role in the development of the economy
The role of small business in the Russian economy is multifaceted. Small enterprises are guided by the satisfaction of consumer demand; they ensure the demonopolization of the economy; compared to monopoly producers, they have flexibility; contribute to the development of competition in the sphere of production, ensuring the improvement of the quality of products; more efficient use of technology and material resources, etc.
Small business recognized entrepreneurial activity carried out by certain subjects of the market economy according to the criteria (indicators) established by law.
Small business characterized by a small number of employees and production volumes, a significant part of risky (production, trade, scientific, etc.) activities, the owner of which bears full responsibility for the results of management, independently takes management decisions for profit.
Enterprises carrying out several types of activities are classified as small but the type of activity, the products of which occupy the largest share in the volume of sales.
Regulates the development of small business Federal Law of June 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", which entered into force on January 1, 2008 (as amended on 03.07.2016 No. 265-FZ) , which defines the concepts of small and medium-sized businesses, support infrastructure, its types and forms. So, small and medium-sized businesses include business companies registered in accordance with the legislation of the Russian Federation, economic partnerships, production cooperatives, consumer cooperatives, peasant (farm) enterprises and individual entrepreneurs. This Law determines the number of employees for each category of small and medium-sized businesses:
- from 101 to 250 people inclusive for medium enterprises;
- up to 100 people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to 15 people.
It is impossible to define a small business only by the number, it is necessary to take this indicator into account in combination with other indicators, for example, the size of the authorized capital, the value of assets, the volume of the enterprise's turnover (profit, income, etc.), as a rule, per year.
AT European Union a small enterprise is characterized by two indicators: the number of employees and annual turnover, and in Russia, in addition to the number of employees employed at the enterprise, proceeds from the sale of goods (works, services) are taken into account, excluding value added tax or the book value of assets.
According to the Decree of the Government of the Russian Federation of April 4, 2016 No. 265 “On the marginal values of income received from entrepreneurial activities for each category of small and medium-sized businesses”, the following general criteria have been adopted (Table 4.1).
Table 4.1
General criteria for small and medium-sized businesses 1
|
Indicators |
The legislative framework |
|
|
limit value average headcount employees for the previous calendar year |
|
|
|
Income for the year but the rules of tax accounting will not exceed |
|
1 Source: URL: https://vvww.assessor.ru/forum/index.php?t=1380
|
Indicators |
Criteria for all business entities |
The legislative framework |
|
Additional criteria for LLC |
||
|
Total share of participation in the authorized (share) capital (share fund) of the organization |
Not more than 25% belongs to: the state, subjects of the Russian Federation; municipalities; public and religious organizations(associations); charities and other foundations | |
|
No more than 49% belongs to: foreign organizations; organizations that are not small and medium-sized businesses |
||
|
In addition to the criteria listed in Table. 4.1, it should be noted that the period during which the entrepreneur belongs to this category, even if he exceeded the limit on revenue or number of employees, has been increased from two to three years. So, if the limit was exceeded in 2015, then the company will lose the right to be considered small only in 2018. Comparative characteristics of small enterprises in different countries presented in table. 4.2. |
||
Table 4.2
Criteria for small business in different countries
|
predprinciples and maternity |
||||
|
1. Number of employees at the enterprise, people |
||||
|
microenterprise |
By type of activity: up to 100, 500, 750, 1000, 1500 (small in relation to other enterprises in the industry) |
|||
|
company |
||||
|
2. Annual turnover |
||||
|
microenterprise |
120 million rubles |
Up to 2 million euros |
Not installed |
From $0.75 million to $20 million |
|
Small business |
RUB 800 million |
Up to 10 million euros |
||
The International Organization for Economic Cooperation and Development (OECD), whose members are economically developed countries, allocates enterprises with up to 19 people. as "very small", up to 99 people. - as "small", from 100 to 499 people. - as average and over 500 people. - as "large". Most of the leading countries of the world adhere to this classification.
There are many types of small businesses, they differ in legal organization, forms of ownership, types of activity, employment, method of their formation (Table 4.3).
Table 4.3
Classification of small enterprises
|
Classification sign |
Type of small business |
|
Depending on the size |
|
|
Depending on the legal form |
|
|
|
|
Depending on the form of legal organization |
|
|
Depending on industry |
|
For the country's economy, the activity of small business is an important factor in increasing its flexibility. According to the level of development of small business, experts judge the country's ability to adapt to a changing economic environment.
The essence and role of small business in the development of the economy is manifested through its functions. There are two groups of functions: 1) economic, 2) social (Table 4.4).
Table 4.4
Small business functions
|
Economic |
Social |
|
Creates wide range goods and services in the context of rapid differentiation and individualization of consumer demand |
Contributes to the formation of the middle class (the main core of the market economy and the guarantor of economic, social and political stability) through an increase in the number of owners |
|
Provides the necessary mobility in market conditions, deep specialization and branched cooperation of production, without which its high efficiency is unthinkable |
Provides an increase in the share of the economically active population, which increases the income of citizens and smooths out disproportions in the welfare of various social groups |
|
Creates an atmosphere of competition and a variety of forms necessary for the market, a willingness to instantly respond to any changes in market conditions |
Promotes personal development and self-realization, as it selects the most energetic and capable people |
|
Carries out the development and implementation of innovations (trying to survive in competition, small businesses are more likely to take risks by introducing and implementing new projects) |
Creates new jobs and provides employment for workers released in the public sector, the army, large and medium-sized businesses, as well as representatives of socially vulnerable groups of the population (pensioners, the disabled, youth, women with small children, immigrants, etc.) |
Small business creates favorable conditions for the improvement of the Russian economy: competition is developing, the assortment is expanding and the quality of goods, works, services is increasing, new jobs are appearing, structural restructuring is taking place more actively, innovation sector economy, are used more efficiently Creative skills people, etc.
All these and other economic and social functions of small business put its development in the category of the most important state tasks, make it an integral part of reforming the Russian economy.
At the same time, in terms of its role in the development of the economy, solving social problems, small business in Russia is significantly inferior to small business in such developed countries as the USA, Japan, Germany, France, etc.
According to Russian and foreign experts, in countries with a developed market economy, small business creates from 1/2 to 2/3 of the gross domestic product and about the same number of jobs among the economically active population. In Western European countries, small and medium-sized enterprises account for about 50% of total sales in industry, 67% in services, almost 90% in construction and trade.
At the beginning of 2017 in Russia, according to the estimates of the Ministry of Economic Development of Russia, the number of small and medium-sized businesses reaches 5.5 million (2.8 million individual entrepreneurs and 2.7 million small companies). This segment creates more than 16.4 million jobs and provides just over 20% of domestic GDP. To increase the share of small business in GDP, a federal program was developed to support small business, which set a very difficult task - to double the share of small and medium-sized businesses by 2020, to 45-50% of Russia's national product.
Rice. 4.1.
The number of people employed in the field of small business at the end of 2016 amounted to 11,040,055.57 thousand people. (Table 4.5), and in the second quarter of 2017 - 15,774,446 people.
Main economic indicators small business activities
(legal entities) in 2016
Table 45
In the first quarter of 2017, the turnover of small enterprises (excluding micro-enterprises) amounted to 6205.7 billion rubles, the number of jobs replaced by employees on the payroll, external part-time workers and those working under civil law contracts amounted to 6506.6 thousand.
The Forecast of the long-term socio-economic development of the Russian Federation for the period up to 2030, presented by the Ministry of Economic Development of Russia, reports that the number of small and medium-sized businesses (SMEs) by 2030 will grow 1.3 times, to 7.7 million units. (including 5.4 million individual entrepreneurs).
The sectoral distribution of small and medium-sized enterprises is characterized by a high share of wholesale and retail trade enterprises, the number of which at the beginning of 2017 amounted to 30.6% of all legal entities (excluding micro-enterprises).
The second branch, in which a significant number of small enterprises are represented, is manufacturing - 33.2 thousand enterprises (12.9%).
The third place in terms of the number of operating small enterprises is occupied by construction - 31.8 thousand enterprises, which is 12.4% of all legal entities and about 1 million employed workers (Fig. 4.2).
As can be seen from the data in Fig. 4.2, in 2017 for wholesale and retail accounted for 63.3% of the turnover of small enterprises, construction - 7.9%, and manufacturing - 9.1%.
Thus, the development of small business is the most important factor in the development of competitive relations on the scale of the national economy.
The emergence of independent commodity producers is practically the only means of counteracting the process of monopolization of the economy, and, consequently, a condition for the successful solution of the tasks of antimonopoly regulation facing state structures. Finally, small enterprises, having a high degree of flexibility and mobility of production, are able, if necessary, to quickly increase volumes, ensuring high rates of economic growth.
Rice. 4.2.
in Q1 2017, % of total
The impact of small business factors on economic growth is schematically shown in Fig. 1. 4.3 To
The impact of small business on economic growth in modern conditions has several aspects.
First, small business creates flexible organizational forms rational use labor resources of society, allows you to save the labor potential of society during periods of economic crises.
Secondly, small enterprises, while maintaining and developing the labor potential of society, contribute to improving its quality, creating one of the most important conditions for innovation activities. 1
Rice. 43.
Thirdly, economic growth factors are activated, which make it possible to achieve savings of all types of resources through their efficient use.
Thus, small business acts as the most flexible organizational form of the economy. Its main goal is to work on its specialized and local market of goods and services. This is the form economic activity, which best takes into account the achieved level of social division of labor and opens up new prospects for the development of an innovative economy.
- URL: http://www.economy.gov.ru.
- See: Mayorova LN Influence of development of small business on the economic growth of Russia: author. day .... Ph.D. M.: GUU Publishing House, 2008.
- See: Vilensky A. V. Macroeconomic institutional constraints on the development of Russian small business. M.: Nauka, 2007. S. 39.
- Ivanova II. 10. Socio-economic functions of small business in the Russian economy. M.: graduate School, 2003. S. 215.
Small and medium business(SME) - a public-legal and economic category, including companies and individual entrepreneurs with a small number of employees and profits. Entrepreneurship of this type responds flexibly to changes in market conditions, but needs additional support for development.
Small business is a type of entrepreneurship, which is characterized by a small number of employees (up to 100 people), average revenue (up to 800 million rubles per year), emphasis on equity. This is not only an economic, but also a socio-political category, whose representatives are characterized by a special worldview.
Businessmen of this type quickly adapt to new changes, have high adaptability to any working conditions. SMEs often open those facets of the market that look too risky and dangerous. Import Chinese goods, long-term coatings for nails, making sushi - all this was first mastered by small companies, and only then tried to crush it for themselves big business.
There are over 6 million small businesses in the United States, each generating up to $10 million in revenue each year. These organizations employ about a third of the entire working-age population with permanent or temporary employment. It is from here that the notorious “ middle class”, which is the backbone of the economic well-being of the country
RF: legislative consolidation of small business
In our country, there is Federal Law N 209 of July 24, 2007 “On the development of small and medium-sized ...”, which defines the basic principles for classifying a company in this category. There are requirements for organizational form, average number of employees and revenue (maximum). marginal revenue, which an organization can receive, is subject to revision by the Government of the Russian Federation, the current Decree is valid from August 1, 2016. Information about all individual entrepreneurs and organizations belonging to this category is collected in a special Register.
The main signs of a small business
In the above federal law lists the various requirements for which a particular enterprise falls into the desired category. Legal entities cannot have total share participation of subjects of the Russian Federation, foreign companies, religious charities, public associations over 25%. In addition, the company cannot be owned by other companies that are not SMEs, in the amount of more than 49%.
In the 1st half of 2016, about 218,500 small businesses were created in Russia, while 242,200 companies left the market. Just a year ago, the trend was different: instead of one organization that left the market, 2 new firms appeared. Most of them are in the Central federal district- 1.636.987. The record holder for the number of SMEs is Moscow: 451,979 microorganizations, 170,000 entrepreneurs: comparable to the population of a small European country.
Who is the engine of small business in Russia?
Approximately every 10 able-bodied person in the Russian Federation works for himself. Moreover, the vast majority of the self-employed (about 70%) are not registered as individual entrepreneurs and operate illegally. The unwillingness to officially secure the status is associated with bureaucracy, high contributions to the Pension Fund and uncertainty about one's own future. Another factor is that people simply don't see where their money is going, which causes legal nihilism.
Small and micro businesses are based on the following areas:
- Construction, repair and decoration (at least 20%);
- Programming, computer repair and related industries (about 11%);
- Interior design (10%);
- Hairdressing and beauty services at home (6%);
- Tutoring (5%).
Small business in Russia - powerless and illegal?
In the Russian Federation, about a third of the population are citizens who are of working age, are not registered as unemployed, but are not registered at any enterprises. Approximately half of these people are interrupted by odd jobs, people have been employed in organizations for years, but receive a “salary in an envelope”. This is more typical for the province, where there are no other conditions for employment and employment.
However, another 8-9 million are representatives of small "gray" businesses who work either in splendid isolation or in small teams. Let's compare this with the number of legal individual entrepreneurs - 3.7 million people - and we will get the real figure of the shadow market. After all, all the money that the self-employed help out is in the economy, but for objective reasons they cannot be invested in banks, equipment and further development of their own business.
Problems of small business in Russia
- Difficult access to support, subsidies, loans, new technologies;
- Administrative measures of influence on the part of state bodies (high fines for violations of the law);
- Tough competition with large organizations in certain areas (trade, production, transport);
- Wrong tax policy, drawing too many resources from the new venture.
Differences between small and medium businesses
MB - mainly self-employment or seasonal involvement of workers to perform unskilled tasks: harvesting, transportation, packaging. The company or individual entrepreneur is localized in one locality and collects a small profit. Medium business is a mandatory attraction of more personnel (both qualified and unskilled workers), investments, active investment in the development of the enterprise.
Summary
So, small business is a pioneer in those areas in which the state and large companies difficult and risky investment. People come up with original models, and although many entrepreneurs “burn out”, some businessmen earn start-up capital for further growth.
The real assistance of the state should be to create such conditions under which it will be easier for the self-employed to legalize than to work "in the gray." In other words, people just need to be left alone for a while and see what happens.
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 particular 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 sides 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 is regulated by dozens of legislative and regulatory 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 very significant differences. 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. You shouldn't 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:
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