BusinessEntrepreneurship

Subjects of small and medium-sized business: criteria, classification

At the heart of the economy of any state is entrepreneurial activity. The right to engage in any business is prescribed in the constitutions of virtually all countries of the world. Of course, this is a legal (not forbidden) case. In any sphere (with the exception of mining and large engineering industries), we are talking about the fact that at the head of the whole "pyramid" are the subjects of small and medium-sized businesses.

Market economy and small enterprise

So, what is considered an entrepreneurial activity in principle? And how do you know if the firm belongs to a large or medium-sized business? And maybe your company is a small company?

According to the official definition, any independent activity is called entrepreneurial activity, which is carried out with understanding and acceptance of all possible risks. A mandatory condition is systematic profit. The subjects of small and medium business are the most active part of the market. You will sell something or offer for rent, provide services, produce or grow - it does not matter. The main thing is to find the need of the client, which is not satisfied enough, and offer the consumer options in the form of your goods or services.

The availability of a large number of small enterprises is beneficial for states. In addition to the created jobs, it is also regular tax payments to the budget. The Russian Federation is certainly not an exception.

State Guardianship

The support that small and medium-sized enterprises receive is carried out in the following areas:

  • Preferential conditions for the use of resources: finance, logistics and information;
  • Licensing of technical developments and patenting of innovations;
  • Simplification of the procedure for registration of small enterprises;
  • The promotion of foreign economic activity, led by small and medium-sized businesses, including not only the development of trade relations, but also high-tech and scientific contacts with foreign countries;
  • Support of educational institutions engaged in retraining and upgrading of the skills of the personnel of small firms;
  • Development and implementation of not only municipal, but also nationwide programs of financial support.

Small enterprise and state purchases

One of the areas of support is the recommendation (and from a certain point and the requirement) to include in the public procurement entities of small and medium-sized businesses (223-FZ regulates not only the timing of mandatory procurement from small firms, but the quality and number of transactions). In addition, the law provides for the possibility of establishing by the Government of the Russian Federation the priority of purchases of goods (services, innovations) of Russian production before foreign ones. This is how it is supposed to contribute to the development of a small business.

Constant expansion of the infrastructure of private business development programs allows us to assert that small and medium-sized businesses (the concept, the classification is described below) are supported by the state.

The concept of

Classification of companies is necessary not only for statistics. This allows you to determine the direction of state aid, to allocate groups of enterprises that can receive preferential taxation, etc.

So, what is this - the subjects of small and medium business? The criteria defined in the Russian Federation, first of all, consider two indicators: the number of working personnel and the degree of state participation in the authorized capital. Then follows the residual value of assets and authorized capital, as well as the annual turnover.

First we will clarify that any company can be referred to small (medium) business, if the state part of the authorized capital does not exceed 25%. An important caveat is the clarification that public participation is understood to include religious, public organizations, charity and other foundations, as well as foreign citizens and legal entities. Another important point is the requirement that the share of one legal entity in the authorized capital of a small (medium) scale firm also does not exceed 25%.

The subjects of small and medium-sized business (the criteria for determining which are currently of interest to us) should not be more than 250 people in the reporting period. But here, too, we are talking about the fact that the firm will receive the status of an average of 101-250 people; And small - if the number of employed employees does not exceed 100. For small enterprises a deeper classification is envisaged, which we will talk about a little later.

The next factor in the allocation of an enterprise in the middle or small is the annual turnover. In the reporting year, the proceeds from the sale of its products without VAT shall not exceed the amount established by the Government of the Russian Federation. This figure is determined every five years on the basis of continuous statistical observation. Limit values of annual turnover are set by industry and company categories.

What is considered a small enterprise in various industries

Depending on the scope of activity, small and medium-sized business entities can count in the reporting period the number of full-time employees (as well as those working on a contractual basis):

  • 100 people for transport, industrial and construction companies;
  • 60 people for scientific and technical field and agriculture;
  • 30 people for retail and consumer services;
  • 50 people for companies engaged in wholesale trade.

The last criterion (50 people) applies to all the branches and activities not listed.

Individual entrepreneurs

In addition, according to the Federal Law of the Russian Federation of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", small and medium-sized businesses are all "private traders". That is, individuals are engaged in business without registering a legal entity.

Thus, a fairly large category of companies is obtained, which can be defined as subjects of small and medium-sized businesses. The concept of "species" applies only to small firms: here stands out a group such as a "micro-small" enterprise. Regardless of the field of activity, the total number of employees of such a company should not be more than 15 people.

Taxation

The most frequently asked question is: how do subjects of small and medium-sized business pay taxes . Classification of companies makes it possible to identify firms that can enjoy preferential taxation on an ongoing basis. Today, a simplified system of payment of taxes, accounting and reporting applies only to individual entrepreneurs (individuals who are engaged in business without opening a legal entity) and to microenterprises (organizations with no more than 15 employees). The type of activity and turnover in this case do not play a role.

Nevertheless, it should be borne in mind that the company will only be recognized as official by the authorities if the amount of revenue (sales of goods, services, work) does not exceed 1000 times the minimum wage for four quarters (including the reporting quarter).

In addition to facilitated taxation, the state seeks to develop small business also through the provision of loans on preferential terms, the offer of renting equipment on the basis of leasing contracts, etc.

Definition of an enterprise category

As already noted, the state is based on three factors that determine whether the firm belongs to one or another category: the number of employees, the value of assets, revenue for the reporting period.

However, situations are quite possible in which an enterprise that is small in terms of the number of employees renders services (sells products) for an amount exceeding the established limit value. In such cases, the category is determined by the largest of the values of staffing factors and revenue.

How to become an average enterprise from a small enterprise

Belonging to a particular group of enterprises changes only if the company's marginal values for two consecutive calendar years are less (more) than those established by the government of the Russian Federation. The subjects of small and medium-sized businesses of the RK and RF automatically switch to another category. The company management does not need to write any statements or fill out the documents.

It should be borne in mind that a change in the category may lead to the cancellation (or, conversely, the receipt) of certain tax benefits and revision of the terms of the loan. To do this, the tax service sends a notice to the company's management, which determines the new status of the company.

New businesses

Firms registered during the year can be called small if in the first year of activity the indicators of the number of employees and the book value of assets do not exceed the established limit values. This applies not only to individual entrepreneurs, but also to farms, and to manufacturing companies.

As the enterprises are registered within a year, these indicators are calculated only for the period that has elapsed since the registration of the firm.

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