In order to increase employment, the state is moving towards small business by reducing the tax and administrative burden.
Considering the option of starting your own business, the question arises, who belongs to small businesses?
Legislative framework
A small business entity can be a commercial enterprise or an individual entrepreneur with the main goal of making a profit.
Organizations related to small businesses are divided into several categories:
- peasant, farm management;
- agricultural cooperatives;
- production cooperatives;
- economic partnership.
Formations that do not fall under the concept of small business:
- municipal and state companies;
- nonprofit societies.
Statistics
To date, more than 257 thousand of those organizations that are small businesses are registered in the MP Register, of which more than 30 thousand are individual entrepreneurs.
Criteria to consider an enterprise as small
The main requirements when classifying a business as small are the number of employees and the amount of income.
For small enterprises, the average number of employees should not exceed 100 people. If we are talking about micro-business, then there should be no more than 15 employees.
The maximum revenue for 1 year, excluding VAT, cannot exceed 800 million rubles, the lower bar is 400 million rubles. If we are talking about micro-business, then the revenue should be from 60 to 120 million rubles.
The share in the authorized capital of a small enterprise of other organizations that do not fall within this definition should not exceed 49%.
For individual entrepreneurs, the same criteria for determining the category of business. If an individual entrepreneur does not have employees, then the MP category is determined only by the amount of revenue. Entrepreneurs who have chosen a patent tax system are clearly categorized as small businesses.
A logical question arises - do LLCs belong to small businesses? Yes, they apply if they meet the above criteria.
When is MP status lost?
Even if an enterprise has exceeded the boundary limit for revenue or for the number of employees, the status of a small enterprise will not be lost for 3 years. For example, if the revenue limit was exceeded in 2015, then you will have to switch to a common system only in 2018.
Register of subjects
The subjects of small business include persons included in the Unified Register. You can get acquainted with the data on the website of the tax service. All information gets there automatically when registering an enterprise and filing tax reports. After entering the register, small enterprises are no longer required to confirm their status, as before, when they had to submit financial statements and a report on the average staff.
You can find out the following information in free access:
- name and legal form of enterprise;
- category, that is, the enterprise is small, medium or micro;
- NACE;
- availability of licenses.
If suddenly there is no information whether the organization belongs to small businesses, or it does not correspond to reality, then such a person must submit an application to the registry operator so that the data is verified and appropriate changes are made.
If desired by the small business entity itself, other information may be entered in the register, for example, on products manufactured, whether the company cooperates with state bodies and its contact details.
Benefits of MP Status
For those who are small businesses, certain benefits are provided. Thus, the state is trying to take business out of the shadows, reduce unemployment benefits, create new jobs, and improve the climate for the development of innovations. Naturally, the easiest way to achieve these goals is to simplify the registration process, reduce administrative pressure from government bodies and reduce the tax burden.
Preferences for MP:
- Preferential taxation. These are special modes, UTII, PSN, USN or EXCH. Local authorities have the right to set minimum rates. For example, if the STS at the state level is set at 6%, then local authorities have the right to reduce the tax to 1%. If an individual entrepreneur is registered for the first time, then regional authorities can exempt such a person from paying taxes for up to 2 years.
- Financial benefits. At the state level, grants and grants are provided. Funds may be issued for partial repayment under leasing agreements or for participation in exhibition events. Programs are valid until 2020.
- Administrative exemptions. Such advantages are in the form of a simplified accounting system and cash discipline. A supervised vacation is provided, then the number and frequency of inspections is limited. There is also a state quota of 15% of all orders, that is, MPs fall into these percentages.
This year, additional benefits are provided for microenterprises, such persons may abandon the practice of adopting local documents, for example, it is not necessary to create internal work schedule rules or draw up shift schedules. However, such conditions will have to be entered into the employment contract with each employee. If a business loses its micro-enterprise status, then it must create all local documents in 4 months.
Checks
The subjects of small and medium-sized enterprises include enterprises to which the reduced terms of inspections are applied. Each regulatory body does not have the right to inspect the subject of MP for more than 50 hours in 12 months. For microenterprises in general, the minimum period is no more than 15 hours per year.
Enterprises that fall into the MP category are entitled to tax holidays that are valid until the end of 2018. However, such exemptions apply only to scheduled inspections. If the businessman received a complaint with information about a violation of the law, then the inspection authorities will come to such a person to clarify the data received.
A responsibility
Do not forget that even those who are small businesses are responsible for their wrongful acts. If an entrepreneur or other small business violates the requirements and conditions stipulated by a license or permit for a certain type of activity, then the following liability will follow:
- Issuing a warning and imposing an administrative fine of up to 2 thousand rubles. This measure is provided for citizens.
- The fine for officials is provided above - up to 4 thousand rubles.
- For legal entities - up to 40 thousand rubles.
Higher penalties are provided for cases where the violation can be considered gross. Although the legislation does not provide criteria for determining gross misconduct. In fact, such violations should be covered by licensing rules.
It also provides administrative fines for those who are small businesses, but carry out certain activities without permits.The punishment in this case is less, but if such acts continue and can qualify as gross, then this is a different order of numbers. For example, for a missing permit for the type of activity that is required to be obtained for such a document, entrepreneurs impose a fine of up to 20 thousand rubles with suspension of activity for up to 90 days.
Potential
The economic recession did not have the best effect on small businesses, therefore, without government support, the number of jobs will only be reduced, again entrepreneurs will go into the shadows. Therefore, it is very important that the legislator not only declares assistance, but really helps, subsidizes the payment of interest on loan agreements and gives large volumes for private enterprises in public procurement.