List of enterprises that are small and medium. The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses have changed. Conditions for entering information about joint-stock companies in ERSMB

16.05.2022

The concept of small and medium-sized businesses has been legally established, which, in accordance with 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”, includes:

duly registered citizens (as individual entrepreneurs (IP) or as heads of peasant (farmer) households (KFH);
duly registered consumer cooperatives and commercial organizations (except for state and municipal unitary enterprises).

Small and medium-sized businesses must meet three criteria.

Criterion 1. Equity participation for legal entities.

1) The total share of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds should not exceed 25% in the authorized (share) capital (share fund) of legal entities.

The exception is the assets of joint-stock investment funds, closed-end investment funds and investment partnerships.

2) The share of participation in the capital of foreign legal entities, one or more legal entities that are not subjects of small and medium-sized businesses, should not exceed 49% each.

The exception is business companies (economic partnerships), whose activities consist in the practical application (implementation) of the results of intellectual activity 1 , the exclusive rights to which belong to the following types of founders:

budgetary, autonomous scientific institutions;
budgetary institutions, autonomous institutions, educational organizations of higher education;
legal entities whose founders (participants) are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support for innovation activities 2 subject to certain criteria.

The exception is also made by legal entities that have received the status of a project participant in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center”.

Criterion 2. According to the average number of employees.

The average number of employees for the previous calendar year should not exceed:

a) from 101 to 250 people inclusive for medium-sized enterprises;

b) up to 100 people inclusive for small enterprises, including up to 15 people for micro-enterprises;

The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions.

Criterion 3. According to the proceeds from the sale of goods (works, services).

Proceeds from the sale of goods (works, services) excluding VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed:

for micro-enterprises - 120 million rubles;
for small businesses - 800 million rubles;
for medium-sized enterprises - 2000 million rubles.

These values are subject to revision by the Government of the Russian Federation.

The category of a small or medium-sized business entity is determined in accordance with the largest of the conditions established by criterion 2 and criterion 3. For example, if an individual entrepreneur, a peasant (farmer) economy, a legal entity (JSC, CJSC, etc.) that meets the criterion 1, have an average number of employees of 15 people, and sales proceeds or book value of assets of 500 million rubles, then such an economic entity falls into the category of "medium enterprise".
Or, conversely, if the proceeds from the sale or the book value of assets of an economic entity is less than 60 million rubles, and the average number of employees is over 250 people, then such an entity does not even fall under the concept of even a medium-sized enterprise, that is, it is a large enterprise.

Detailed information on the status of small and medium-sized businesses in Moscow can be obtained on the Small Business of Moscow portal.

1 Programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how).
2 In the forms established by Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical Policy”.

1902

Having the status of a small business implies tax and supervisory holidays, simplified methods of 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) enterprises 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, summer cottages, garage cooperatives do not fall under the status of small enterprises.

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, constituent entities 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 share capital business partnership or no more than 25% of the voting shares of a joint-stock company, and participants in a business company or business partnership - foreign legal entities and (or) legal entities that are not small and medium-sized businesses, own in total no more than 49% of the shares in the authorized capital LLC or share capital of a business partnership or no more than 49% of the voting shares of JSC.

This restriction in relation to the total share of participation of foreign legal entities and (or) legal entities that are not 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 until 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 the average number 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 the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding 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 educational organizations of higher education that are budgetary institutions, autonomous institutions;

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 provided with state support for innovation in the forms established by Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical politics."

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 business entities, business partnerships, production cooperatives, agricultural consumer cooperatives, peasant (farmer) households and individual entrepreneurs, 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 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 04.04.2016 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.

Which came into force on June 30, the share of participation of foreign legal entities, as well as enterprises that are not small and medium-sized, in the authorized capital of small and medium-sized businesses has been increased from 25 to 49 percent. The same law establishes that the category of a small or medium-sized business (SME) changes only if the values of revenue and the number of employees are above or below the limit values for three (and not two, as before) calendar years.

Recall that the criteria for small and medium-sized businesses are given in Article 4 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter - Law No. 209-FZ). Such entities include consumer cooperatives, commercial organizations (with the exception of SUEs and MUPs), individual entrepreneurs and farms, for which the following conditions are met.

The first condition is the average number of employees

For the previous calendar year, the average number of employees of an organization or an individual entrepreneur should not exceed the number limits for each category of an SME subject:

from one hundred one to two hundred and fifty people inclusive for medium-sized enterprises;
up to one hundred people inclusive for small enterprises (micro-enterprises stand out among small enterprises - up to fifteen people).

The second condition is the proceeds from the sale of goods (works, services)

The proceeds of an organization or individual entrepreneur from sales, excluding VAT, for the last calendar year should not exceed 60 million rubles for micro-enterprises, 400 million rubles for small enterprises and 1 billion rubles for medium-sized enterprises.

Limit values of revenue are approved by the Government of the Russian Federation. At the same time, the previous version of Article 4 of Law No. 209-FZ obliged such values to be reviewed every five years. The law excludes the requirement for such periodicity.

An important point: earlier, in order for an organization or individual entrepreneur to receive or lose the status of an SME, both conditions (indicators of average headcount and revenue) must be met or not met for two calendar years in a row. And under the new rules, effective from June 30, the category of an SME will change only if the values of revenue and the number of employees are above or below the limit values for three consecutive calendar years. That is, if, for example, revenue for 2013-2015. will exceed 400 million rubles, then the organization will cease to be recognized as a small business entity only in 2016.

The third condition (only for organizations) - the share of participation in the authorized capital

Until June 30, small and medium-sized businesses, in general, included organizations in the authorized capital of which:

the total share of participation of the state, constituent entities of the Russian Federation, municipalities, foreign organizations, public and religious organizations, as well as charitable and other foundations did not exceed 25 percent.
the share of participation of one or more enterprises that are not small and medium did not exceed 25 percent.

Since June 30, the share requirements for some organizations have changed. Now, small and medium-sized businesses, in the general case, include organizations in the authorized capital of which:

the share of participation of the state, subjects of the Russian Federation, municipalities, charitable and other foundations, public and religious organizations in the authorized capital of the organization does not exceed 25 percent;
the total share of participation of foreign legal entities does not exceed 49 percent;
the total share of participation of one or more enterprises that are not small and medium does not exceed 49 percent.

Recall that organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting. In addition, they have a simplified procedure for cash discipline.

What is a small business? For many, the main criterion for classifying a company as a small business is the number of employees up to 15 people.

However, this is not always the case: many more employees can work in such an organization. Let's take a closer look at this concept.

Criteria for qualifying as a small business

The assignment of a company to this category is regulated by the Law “On the Development of Small and Medium-Sized Businesses in the Russian Federation” No. 209FZ (hereinafter referred to as Law No. 209-FZ). In particular, in his Art. 4 states that only registered in the prescribed manner can be small:

business companies (for example, LLC) and partnerships;
cooperatives - production, agricultural, consumer;
farms;
individual entrepreneurs.

In addition, the following conditions must be simultaneously met:

average headcount for the past year for the above entities should not exceed 99 people;
business income for the past year should not be more than 800 million rubles. At the same time, the income itself:
- taken without VAT;
- determined in accordance with the current Russian tax legislation;
- summed up for all types of activities and taxation systems that are applied at the enterprise.
if an entrepreneur in the past calendar year carried out activities without involving employees, he is assigned to the category only by income level;
if organizations, in accordance with the tax legislation of the Russian Federation, have the right not to submit tax returns, on the basis of which it would be possible to determine the amount of income for the past year, then these persons are classified as small based on the number of their staff, which was recorded according to the data of the past calendar year. This condition is applied subject to the requirements provided for in paragraph 3 of Art. 4 Law No. 209-FZ;
if an entrepreneur and a legal entity, regardless of the tax regime they have chosen, were registered between 01.08 of the current year and 31.07 of the next year, then these persons are recognized as micro-enterprises, but subject to the restrictions provided for in paragraph 3 of Article 4 of Law No. 209-FZ;
The category of micro-enterprises includes entrepreneurs located only on, as well as companies with a headcount up to 15 people.

In addition to the above criteria, business partnerships and companies must meet at least one of the following conditions, in particular:

the total share of participation in an LLC (if any) of the regions of the Russian Federation, municipalities, charitable foundations, religious and public organizations should not exceed 25%, and the share of foreign companies and (or) organizations that are not recognized as either small or medium-sized businesses - not over 49%;
economic partnerships and companies are engaged in the introduction of products of intellectual activity (software, breeding products, etc.), the right to which belongs to their founders - budgetary or autonomous scientific institutions;
if they have the status of a participant in the Skolkovo project.

Other additional criteria for classifying these companies and partnerships as small companies are set out in clause 1.1 of Art. 4 of Law No. 209-FZ.

Difference between small and micro enterprise

First of all, it is concluded in the number of employees:

a small company is considered to have up to 99 employees (inclusive) and at least 15;
micro - with a staff of up to 15 people.

In addition, a significant difference was also established in the level of income, which is determined summed up for all types of activities of the company, its tax systems, but without VAT and on the basis of Russian tax legislation only:

for small ones - within 800 million rubles;
for micro - up to 120 million rubles.

Based on these indicators, compliance with which must be simultaneous or subject to the provisions of Law No. 209-FZ, which allows the use of only one of the conditions, the following is established:

the procedure for submission and forms of statistical reporting;
the procedure for submitting tax, accounting, financial and other forms of reporting;
the possibility of choosing and applying a specific tax system, etc.

Pros and cons

For small businesses, state support is provided for:

in the form of granting for use and (or) possession of real estate objects that are in state or municipal ownership;
in the form of subsidies, guarantees for the obligations of companies, budget investments;
in the form of consultations provided by state authorities and local self-government, or in the form of compensation for the costs of paying for consultations;
in the form of assistance to organizations of individual industries in obtaining patents and licenses, in creating conditions for training personnel of a certain qualification, etc.

Such enterprises have great advantages in the field of taxation and accounting. They are provided with state support in the implementation of leasing programs, etc.

Another advantage is the relatively small number of personnel, the structure and form of management, which:

make the company more mobile, that is, the company can move without serious damage to a different address or quickly restructure its activities;
allow you to quickly make the necessary management decisions without waiting for the meeting of all shareholders or the board of directors;
help control all production processes and ongoing financial flows;
reduce the volume of workflow and the cost of its maintenance, etc.

However, there are also disadvantages, in particular:

as a rule, for such enterprises a higher interest rate and more stringent lending conditions are provided;
very often they are even denied loans;
they do not always receive equal access to participation in tenders with large and even medium-sized companies;
they cannot always provide themselves with the necessary volume of current assets.

Accounting

Representatives of small businesses have many advantages in terms of maintaining and organizing the accounting process:

for such enterprises, a simplified version of accounting is provided, which reduces the amount of documentation and, as well as allowing you to use a simplified system of accounting registers or do without them at all;
a simpler reporting form has been established and its volume has been reduced - it is enough to hand over and. If necessary, these forms are added. As for the forms themselves, companies can make changes to them in accordance with applicable laws;
you can not install, but it is necessary to issue an order about this;
the head of the enterprise can take over the accounting for himself, about which an order must also be issued.

As for entrepreneurs, they can limit their accounting only to registration and other indicators. In addition, they may not set a limit at the cash desk and not draw up cash documents.

Taxation and benefits

Unlike large and even medium-sized organizations, small companies can choose between and the use of special regimes, which have their own restrictions on the volume of revenue, number, residual value of assets and types of activities.

The most important thing in this case is the strict control of these restrictions so that the enterprise does not lose the right to preferential treatment.

There are no separate tax benefits. Unless these benefits are provided for by regional or local legislation on taxes paid, respectively, to the regional or local budget.

However, there are tax incentives that are designated for results or activities, for example:

if the revenue for 3 calendar months did not exceed a total of 2 million rubles, then the company receives exemption from even being on a general regime;
for a period of 10 years, a participant in the Skolkovo project receives exemption from and added value, etc.

In other words, the availability of benefits must be clarified in the provisions of tax legislation. As for the choice of taxation system, the most acceptable are:

. It is suitable for all types of activities, provides for two options for calculating the fee - from income or from the difference between income and expenses, exempts from paying VAT, income tax.
patent system. It is available only to entrepreneurs and applies to a closed list of activities established in the Tax Code of the Russian Federation. It is convenient because it immediately determines the amount of the fee that must be paid upon obtaining a patent, removes the obligation to pay VAT, property tax.
. It is suitable only for certain types of activities that are defined by tax legislation. It replaces the payment of property tax, income tax and value added tax.
. This system is used only by agricultural producers.

You can learn about all the options and nuances of choosing a taxation system from the following video:

Do I need to verify my status?

Only when it is expressly required by law. For example, for the submission of accounting and tax reporting, such confirmation is not needed, since the tax structure immediately sees the amount of revenue and the number of employees of the enterprise.

But to participate in a competition or an open auction, you will need to confirm the status of a small business. To do this, the company reflects in the application for participation its compliance with the necessary criteria.

As a result of mastering this chapter, the student should:

know

criteria for small business in the Russian Federation;
small business functions;
advantages and disadvantages of small enterprises;
areas of state support for small and medium-sized businesses;
the legislative framework regulating small and medium-sized businesses;

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 entrepreneurial activity carried out by certain subjects of the market economy according to the criteria (indicators) established by law is recognized.

Small business characterized by a small number of employees and production volumes, a significant part of the risky (production, trade, scientific, etc.) activities, the owner of which is fully responsible for the results of management, independently makes 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 enterprise 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 amount of assets, the volume of the enterprise's turnover (profit, income, etc.), as a rule, per year.

In the European Union, a small business is characterized by two indicators: the number of employees and annual turnover, while 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 of the average number of employees for the previous calendar year	15 people - for micro-enterprises; 16-100 people - for small businesses; 101-250 people - for medium enterprises
Income for the year but the rules of tax accounting will not exceed	120 million rubles - for micro-enterprises; RUB 800 million - for small businesses; 2 billion rubles - for medium enterprises

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 are 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 quite a few varieties of small enterprises, they differ in legal organization, forms of ownership, types of activities, employment, and the way they are formed (Table 4.3).

Table 4.3

Classification of small enterprises

Classification sign	Type of small business
Depending on the size	Micro-enterprises with a staff of 1 to 15 people. Small businesses with 16 to 500 employees. Individual entrepreneurs
Depending on the legal form	consumer cooperatives. Production cooperatives
Depending on the legal form	Joint stock companies (open and closed type). Economic partnerships (limited - on faith and full). Business companies (with limited liability and with additional liability)
Depending on the form of legal organization	An enterprise with the formation of a legal entity. Individual enterprise without formation of a legal entity
Depending on industry	Trade enterprises. Manufacturing enterprises. Construction companies, etc.

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 a wide range of goods and services in conditions 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 (in an effort to survive in the 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 develops, the assortment expands and the quality of goods, works, services increases, new jobs appear, structural restructuring is more active, an innovative sector of the economy is being formed, the creative abilities of people are used more efficiently, 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.

Key economic indicators of small businesses

(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, wholesale and retail trade 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 influence of small business on economic growth in modern conditions has several aspects.

Firstly, small business creates flexible organizational forms for the rational use of the labor resources of the society, allows you to save the labor potential of the society during periods of economic crises.

Secondly, small enterprises, preserving and developing the labor potential of society, contribute to improving its quality, creating one of the most important conditions for innovation. one

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 of economic activity that 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.: Higher school, 2003. S. 215.