It is not at all difficult to formalize the existence of one’s own business: it is enough to submit all the necessary documents to the relevant authorities. But to have at least the slightest idea of the basic duties and, of course, the rights that this or that legal status gives, is necessary. Who is the subject of small business and what distinguishes it from other businessmen? How can I use this status in order to develop my business and what is necessary to obtain it?
Who is considered a small entrepreneur?
You should start with who is a small business - what conditions must be met in order to fall into this category of businessmen.
The first criterion is the amount of income received by the company during the year. The company should not earn more than 800 million rubles during the previous year. This amount is calculated without VAT. That is, the real revenue of the company (if we take the rate of tax on value added equal to 18%) can be up to 944 million.
The second condition concerns the staff of the company. In order for a business to be considered small, no more than a hundred people should work for the benefit of the company.
And the capital item completes the criteria for small business. The share of external financing in the authorized capital of a business should not exceed 49%. It is worth noting that this last item was revised in 2015: previously, a business was recognized as small, provided that its authorized capital did not exceed 25% of borrowed funds. Thus, the amendments made to the laws on small business, have significantly increased the number of enterprises falling into this category.
Statistical data
Based on the information provided by a single register of small businesses, we can say that the largest number of small businesses fall into the category of “micro enterprises”: their annual revenue does not exceed 120 million rubles, and the staff totals only 15 people. True, they are not entitled to any concessions for their small size - their legal status is completely different from that of companies with more revenue and a large number of employees.
For peasant farms, the criteria for small business do not fully apply: they do not have charter capital. Therefore, peasant farms can be ranked as small businesses only by the size of the staff and the income they receive.
How to get support?
As you know, support for small and medium-sized enterprises is carried out at the state level. But how to get into these categories of business in order to receive this very support?
A businessman does not need to engage himself in proving his belonging to a particular group of entrepreneurs: the tax authorities will do this for him. So, for example, information on earned funds can be easily found in reports that the company submits to the relevant authorities, moreover, the necessary data are recorded in tax registers. Regulatory authorities also learn about the number of personnel from reports, which are usually submitted by businessmen until January 20.An extract from the Unified State Register of Legal Entities and papers on the establishment of an enterprise contain the necessary data on the founders of the business and their shares in its capital. So, it’s not worth worrying that the relevant authorities will not establish who is the subject of small business and who can count on the help of the state.
Features of taxation
What is the difference between taxation of small businesses from the generally accepted? At least by the fact that some businessmen falling into this category receive the so-called tax holidays - an official permission not to pay mandatory state contributions for a certain period of time. The only restriction is that a company can count on such vacations only if it has applied for benefits within a calendar year from the moment of its opening.
The spheres of small business in which tax holidays operate are determined regionally, but the period of exemption from additional work is the same throughout the country - two years. For example, in the central region, and more specifically in the Moscow region, enterprises from 30 areas of activity, not only manufacturing, but also scientific, have the right to benefits. The Orenburg region and Bashkortostan also offer their businessmen a temporary tax exemption, however, the list of activities that such companies can engage in is much smaller than in Moscow. The Kurgan region provides benefits only to microenterprises (who was included in this category was discussed just above).
Cash storage
The Law on the Development of Small and Medium Enterprises in the Russian Federation establishes other benefits for certain categories of businessmen.
For example, individual entrepreneurs are not required to limit the amount of cash they hold. The decision on how much money to leave at the cash desk, what to hand over to collectors, and what to immediately put into business development remains with the entrepreneur himself. It is worth noting that this law is far from new - it was introduced back in 2014, although not everyone uses it. Despite the fact that according to 209-ФЗ (this law regulates the activity of small and medium-sized enterprises), limits do not officially exist, the head of the enterprise is obliged to issue an order that he cancels them in his company. If the company does not have such a document, if the amount of cash in cash is exceeded, the manager may be punished for an administrative offense - for this he will have to pay 50 thousand rubles as a fine.
Financial statements
The financial statements of small businesses are also different from those of larger companies. Businessmen from the first category have the right to use simplified reporting and submit the necessary data in abbreviated form. In addition, the terms of inspections of this reporting, and other non-taxation areas of the company’s activity, have also been reduced.
Redemption of rental property
According to 156-ФЗ and 209-ФЗ, federal laws governing entrepreneurial activity, small entrepreneurs receive a priority right to buy back the property that they rent from the state or municipality. The only problem here is that such benefits will persist only until July 1, 2018.
Financial support
State support for small and medium-sized enterprises gives the right to companies falling into this category to rely on subsidies, soft loans, property support, as well as consulting assistance from the state.
In the possible types of state support for small and medium-sized entrepreneurs, the following can be distinguished:
- Subsidies:
- Companies whose founders are people under the age of 30 inclusive - 200 thousand rubles for the purchase of basic facilities.
- Agriculture - for the implementation of business projects of agricultural consumer cooperatives (25% of the costs, the amount not exceeding 2 million rubles), for supporting livestock breeding, for acquiring the necessary machinery and equipment (returning 30% of the costs), for acquiring seeds of certain crops.
- The return of funds spent on technical re-equipment and the development of new products is compensated by no more than 15 million rubles. Issued to lessees and borrowers to fulfill debt obligations.
- For innovative companies - the amount of up to 5 million rubles can cover 95% of the costs of a small business for the purchase of new technologies, related equipment, registration and patenting of new products. In addition, the costs of staff training necessary for innovative activities, as well as rental of premises in which this activity takes place, are reimbursed.
- Lending
- A guarantee to banks - does not exceed 70% of the loan amount and is issued for a period of up to five years.
- Microloans - at 8.5% per annum for a period of not more than one year.
- Venture financing is a state investment in the development of new types of production, as well as new equipment and technologies. Considered a high risk investment.
- Grants:
- for start-up companies - an amount of 500 thousand rubles is given out for the purchase of all the necessary funds for running a business, paying for the rental of premises, equipping the new enterprise with appropriate software, processing all necessary papers and obtaining a license for a certain type of activity, expenses for advertising the company;
- for newly registered and young farms - 300 thousand rubles (this amount should not be less than 10% of the cost of funds necessary for doing business) on an irrevocable basis are used to finance targeted expenses;
- Companies operating from 1 year to 3 years - the issuance of 500 thousand rubles for business development.
- The return of funds spent on registration of the first business - 100% of the costs are returned:
- persons who have completed full-time higher education if they open their own business within three years after receiving a diploma;
- students
- teachers of secondary, primary vocational and secondary vocational educational institutions;
- persons who have completed military service in the Armed Forces of the Russian Federation within three years after its completion;
- single mothers;
- disabled people.
Property Assistance
With regard to property support, the Law on the Development of Small and Medium Enterprises in the Russian Federation provides assistance in the creation of technology parks (groups of companies whose main activity is related to innovation) and business incubators (organizations providing financial, property, legal and other types of support to start-up enterprises )
Consulting Activities
Naturally, for those who are subjects of small business, the state also provides consulting support: it explains all the details of processing certain documents, the possibilities of obtaining state financing, and much more - in other words, it teaches beginners and already experienced businessmen to conduct their business in tandem with the state as much as possible profitable for both sides of this union.