A significant percentage of Russian businesses are represented in this category, as a small private enterprise. This, according to many experts, is a typical status for an innovative type of firm, for beginner IP. There is also such a category as an average enterprise. What is the difference? A small enterprise is how many people? What preferences can give such a status in terms of possible measures of state support? Consider these and related nuances, typical for the work of businesses in the status of SMEs.
Criteria for inclusion in SMEs
According to Russian legislation, small and medium-sized enterprises are two different classes of business, belonging to which is determined by a number of criteria. Consider those that are peculiar to companies of the first and second type. Let's start with typically small businesses.
What is the organization of a small enterprise? In accordance with the norms of the law, such are firms in which no more than 100 people work. The maximum annual revenue of such an enterprise can not exceed 400 million rubles. Also, the proportion of owners (legal entities, which in themselves are not small enterprises) can not be more than 25%.
Some experts also note that small and medium-sized enterprises are far from being an exhaustive classification of private firms, whose work is characterized by a small scale. There are other categories of organizations. Such as, for example, microenterprises. These include businesses in which no more than 15 employees are employed.
We see that the category of SMEs can include businesses that do not at all seem "small." Still, the turnover, close to 400 million rubles, is an indicator of the serious scale of the firm's activity.
Criteria for medium-sized enterprises
Consider what are the criteria for medium-sized enterprises. They are few. Regarding the number of staff, the standard prescribed in the law is as follows: from 101 to 250 employees. For annual revenues - from 401 million to 1 billion rubles. The difference with the category of small enterprises, as we see, is significant.
Does the role play what kind of activity is conducted in the organization? No. The law in this sense does not contain any delimiting norms. Small and medium-sized enterprises are firms that can engage in exactly the same activity, but belong to different classes of organizations only because of revenue and the size of the staff. Similarly, the form of ownership is considered. LLC is a small enterprise, the IP is similar. Joint Stock Company - exactly the same. The same rule applies to medium-sized businesses.
Criteria for SMEs: Explanations
Above we considered the criteria characterizing such categories as medium and small enterprise. It will be useful to know also some features of their correct definition.
If we talk about the size of the staff - it means the average number of employees for a calendar year, which precedes the time of research firm for inclusion in a category. Legislative boundary values of figures are considered inclusive.
Revenues are revenue from the sale of goods, the performance of work or the provision of services without VAT. In addition, the assets of the firm may be added here taking into account its book value for the calendar year preceding the investigation.
New business as SMEs
But how do you classify a business in one category or another, if you are researching a newly created organization? A small enterprise, the criteria of which are named above, can not be applied because of the lack of statistical facts. As well as those that are installed for the average. For such cases, there is the following rule. If the organization has just been established, then it can be classified as small or medium, if the indicators reflecting the average number of employees, revenue (or its combined with the book value) for the period from the time when the information about the company were entered in the register, do not Exceeded the corresponding limit values. That is, if the company was established in January, and until August its turnover did not exceed 400 million, and the number of employees - 100 people, then it is a small enterprise. We know the criteria.
Nuances of counting
Another important nuance regarding the calculation of the number of employees. Significant are not only contracts drawn up in accordance with the Labor Code of the Russian Federation (that is, according to the labor book), but also civil and legal agreements, as well as concurrent work. That is, the concept of "staff" in this case is not tied to the legal aspect of registration of labor relations between the enterprise and employees. The main thing is that the work is carried out legally, and in which specific format - according to the TC or in the framework of civil law agreements, the legislator does not care.
By the way, in the legislation there is a norm according to which contracts under a contract can be equated to full-fledged labor agreements. For example, if a person works as a contractor under a civil law contract, but every day he goes to the office of the contracting company as to himself for work, observes the schedule and agrees, for example, on vacation with the management of the organization, Rostrudnadzor may oblige the firm to conclude with such Partner full-fledged labor contract for TC.
Why does my company have SMEs?
Above we have defined the criteria by which a firm can be classified as a small or medium enterprise. Those parameters in question are defined at the legislative level. That is, it is likely that the belonging of firms to a particular category is important from the perspective of certain prospects. Strictly speaking, what is the practical benefit of the fact that the company has the status of a "small enterprise"? Does it provide for any privileges? Yes it is.
The fact is that in Russia there is a number of federal and regional, as well as municipal programs aimed at supporting businesses for which the form of a small enterprise is the determining criterion. There is a whole direction of state policy in this area. What kind of support measures can we talk about?
Types of SME support
The state policy of the Russian Federation implies a number of benefits if business is conducted in a format such as a small business enterprise. These are measures such as:
- Preferential tax treatment (further we will consider which ones);
- Simplified standards related to tax and accounting, statistical type of reporting;
- Benefits relating to the procedure for settlements in the field of privatized property;
- Giving a special role to small businesses in public procurement;
- Assistance in protecting the rights and interests of entrepreneurs in interaction with supervisory authorities;
- Financial support of businesses;
- Assistance to businesses in the development of infrastructure;
- Other types of measures that simplify the conduct of business to firms in the category of SMEs.
Who will receive support?
Relevant business support programs may differ in different regions (as between different municipalities and settlements). Much depends on the industry specific business. In some subjects of the federation, a greater priority is given to enterprises engaged in the extraction of minerals, in others to metallurgical companies. In a number of Russian cities there are funds whose activities are focused on supporting firms that are engaged in typically innovative activities. In such organizations, the founders of "startups" can find support, the main business idea of which is, as a rule, the creation of completely new market niches based on technologies not yet mastered by anyone.
In practice, assistance to small and medium-sized enterprises can be provided by both state and municipal authorities, as well as by various kinds of organizations and funds that have such a role. For example, if a business is a small innovative enterprise, it can become a factor of successful attraction of venture investments with the assistance of funds with predominantly state participation.
Main problems in the field of small and medium business
Actually, for what reasons do businesses need government support? Is a successful, albeit a small enterprise, an organization that presupposes some kind of subsidized activity? What are the main problems specific to SMEs in Russia?
Experts believe that among the most characteristic difficulties is a high tax burden. In addition, businesses lack financial resources. The first problem in practice is expressed mainly in the need to pay large amounts of contributions to public funds - the FIU, the FSS, the MHIF for employees. Regarding the second noted complexity - it is about low availability of cheap loans. The rates that are set by most of the Russian banks, are not strong for many entrepreneurs.
Another difficulty for Russian businessmen is the low availability of land resources and real estate. Many entrepreneurs, as the experts find out, have problems with access to energy infrastructure facilities. It is difficult to connect to networks, tariffs are high. Another problem of private businesses, noted by experts, is the shortage of personnel.
The role of the state in solving business problems
State institutions, as experts say, on the whole should be interested in making small business in Russia develop. Therefore, various types of SME support programs should take into account the need to address the actual problems in question. In some areas of activity, analysts believe, there are results.
First of all, it concerns the very same tax burden. In particular, SMEs can use preferential taxation systems - USN, UTII or patents. Each of these modes in most cases guarantees a much lower amount of deductions to the treasury, if we compare the figures with the total system. Moreover, some categories of individual entrepreneurs are entitled to reduce taxes on the amount of contributions paid to the FIU, the MHIF and the FSS. And in this case, for many PIs, the corresponding load is reduced to a minimum. By the way, here it is possible to say about indulgences concerning tax and accounting reports. All that is required to hand over to the Federal Tax Service many IPs is an annual declaration. Requirements for the conduct of complex accounting documentation to them the legislator does not make.
Loans and grants
With loans, of course, more difficult. Even those banks in which the state owns the majority share in the shares, offer loans on terms that are far from desired. Many businesses are forced to credit abroad, forming a large external corporate debt. Loan programs at the expense of budgetary resources, according to experts, are rather weak in the Russian Federation.
There are some financial support mechanisms for businesses at the expense of state and municipal grants. However, it is premature to say that they work on a systemic basis, analysts say. Moreover, those amounts that appear in the corresponding support programs, experts believe, will hardly help businesses in achieving meaningful results.
At the same time, as many analysts believe, business in Russia has the potential to attract funding not from banks, but from investors. The criterion in this case is quite simple: the main thing is that the business idea should correspond to the entrepreneur's ambitions and bring profit. All that the investor needs is profitability higher than the average bank interest. That there was a sense to invest in business, instead of transferring cash on the deposit. If a venture investor decides that a particular small innovative enterprise is an example of a combination of a reasonable business idea and a well-thought-out plan for its implementation, he will gladly invest his own money into it. On the conditions that probably no one commercial bank can offer. A small enterprise is an attractive investment object for many investors.
SMEs and Personnel Aspect
Meanwhile, the state also decides the personnel problem, albeit in a sufficiently indirect way. We are talking about the popularization of training programs for technical specialists in universities, the development of professional technical education. All these areas of activity largely depend on the quality of public policy.
At the same time, some experts believe, the business itself should also make efforts to improve the overall climate in the business environment. To take the same personnel problem: many companies, analysts say, increase the volume of production, but do not form new vacant rates. New jobs do not appear, especially those that require the involvement of qualified professionals. In many respects for this reason schoolchildren do not choose industrial professions, rightly believing that the work is not guaranteed to them. In addition, experts believe, not all enterprises pay attention to the problem of increasing labor productivity.