What does small business mean. Small business what turnover per year. What business is considered small or medium? The concept of small business in Russia. Differences between small and medium businesses

Recall that micro, small and medium-sized enterprises include organizations whose revenue for the past year does not exceed the established limit values. New companies during the year in which they are registered can be classified as small businesses if their performance from the date of their state registration does not exceed the limit values. The criteria for belonging to micro, small and medium enterprises are approved, they entered into force on 07/25/2015. See the table for details.

New criteria for membership in micro, small and medium enterprises

Recognition of an organization as a small business entity provides a number of advantages aimed at development this business. So, micro and small enterprises can keep accounting according to simplified rules:

use an abbreviated working chart of accounts;
apply the cash method of recognition of income and expenses;
prepare condensed financial statements, consisting of a balance sheet and a statement of financial results;
conducting accounting can be assumed by the leader;
interest on any borrowed obligations to be included in other expenses;
reflect prospectively in financial statements the consequences of changes in accounting policies;
any errors, including significant ones, correct as insignificant;
do not apply the requirements: , ;
do not create vacation reserves and revaluate according to market value any financial investment.

Microenterprises have additional benefits. They have the legal right not to accept bank cards for payment, as well as to keep accounting without using double entry.

In tax accounting, benefits for small businesses of the Tax Code of the Russian Federation are not established, but the authorities local government may approve lower rates for property tax and land tax.

Small enterprises must comply with the procedure for conducting cash transactions, but they have the right not to set a limit on the cash balance in the cash register and keep all the money in the cash register without handing it over to a bank institution.

In addition, favorable conditions are provided for small businesses to participate in public procurement.

Starting your own business is not an easy task. This process raises a lot of questions for future entrepreneurs, especially if they are faced with this for the first time. With a small capital, only a small business can be opened.

Let's talk about what small business is and what is its role in the modern market.

Small business: definition

Small business in Russian legislation is an enterprise, the number of workers in which should not exceed 100 people, and the annual cash turnover is below 400 million rubles. Only if these requirements are met, the owner has the right to use the simplified tax system (simplified taxation system).

The peculiarity of small enterprises is that only they can switch to the simplified taxation system, which makes it easier for the company to exist and gives it great opportunities for further development and prosperity. This simplified type of taxation is a specific percentage that should go to the state treasury. Thanks to such a system, small businesses have the opportunity to avoid additional unnecessary costs, both monetary and time.

Small Business Examples

Examples of small businesses can be found absolutely everywhere. They are most common in the service sector:

repair shops;
programming;
tutoring;
cleaning of premises (cleaning);
trade;
catering;
Beauty Salons;
sports centers, fitness clubs and gyms;
host services at ceremonial events;
atelier for tailoring;
shoe repair shops;
dumplings or pastry shops at home;
production souvenir products;
construction and repair work.

Thanks to the development of small businesses, additional jobs are being created, surrounding areas are being ennobled and buildings are being restored. Small business is extremely important especially in times of crisis. More about the concept of business and its successful development you will find out in these articles.

Not many people know the difference between small, medium and large businesses. To understand the differences between these concepts should, especially, a novice entrepreneur. In the case of defining the idea of entrepreneurship and writing a business plan, you should have ideas about the future occupation.

What it is

Small business is the most common form of entrepreneurship, which is chosen by most start-up businessmen.

Medium business̶ it is a form of entrepreneurial activity that, compared to a small business, has a more impressive annual income and more extensive and diverse resources for commercial activities.

Big business is a form of entrepreneurship that includes popular companies covering an entire country or more than 2 countries of the world, as well as having a strong demand from consumers.

Key Features of Entrepreneurship

Each form of commercial activity ̶ SMEs or big business has its own characteristics, which makes them different from each other.

small features

Small businesses are not only individual entrepreneurs, but also companies whose average annual number of employees is at least 50 people.

The territorial activity of these companies is small, and the list of their areas of activity may include:

the shops;
firms with a small production that produce small volumes of goods;
companies with tourism activities;
medical offices (dental, etc.);
varied training courses etc.

For small businesses, the period for conducting inspections has been reduced and annually is no more than 50 hours.

Until December 31, 2018, these businesses are granted a two-year supervisory vacation, during which no supervision will be carried out. Sanepidemnadzor and fire inspection visits are not threatened, and the activity license will not be checked.

According to part 2 of article 10 of the Federal Law “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”, upon receipt of complaints from consumers about violations of the law, an audit will be carried out.

In 2018, entrepreneurs who:

register for the first time;
carry out industrial, social or scientific activities;
provide services to the public.

Small businesses do not need proof of status. It is only necessary to adhere to the above limits (income, number of employees and share in the authorized capital). If the limits were exceeded within 1 or 2 years, then this is not a reason for losing status. In this case, it will be kept for 3 calendar years.

signs of mean

Compared to a small business, medium business includes entire networks of enterprises working for a large consumer audience. This entrepreneurial form can carry out its activities not only within the whole city, even within the region.

Compared with small businesses, where a large role is assigned to staff, on average - the quality of goods (services) is put in the foreground. Since the average enterprise is not large, it will not be difficult for it to adapt to changing market conditions.

Large or big business

Large businesses can spend money advertising their products on the most popular television channels. In different cities and countries, this form of business has its own branches and representative bodies, employing hundreds of thousands of employees.

The subjects of large business are large companies, which:

engaged in the production of equipment: Apple, Bosch, Samsung, Lenovo, etc.;
produce food products: MC.Donald, Nestle, Coca Cola, etc.;
produce vehicles car brands: Ferrari, Bogati, Alfa Romeo, BMW, etc.

The criteria are easy. In order to be a major entrepreneur, you must meet the following:

have at least 251 employees:
receive income of at least 2 billion rubles;
timely inventory and revaluation of fixed assets.

Since 2016, a unified register of SMEs has been operating, which contains enterprises that have received the status of SMEs.

These forms of entrepreneurship acquire the status of SMEs if they meet the criteria below:

have a certain amount of income;
have a certain number of employees;
have a certain share of participation of other companies in the authorized capital.

According to article 4 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation", these limits do not apply:

persons holding shares in the economic high-tech sector;
persons participating in the Skolkovo project;
companies that practice the latest technology, which are developed by their owners ̶ budgetary and scientific institutions;
companies whose founders are included in the government list of persons who provide state support for innovation.

If an individual entrepreneur does not have employees, then his status is determined by the criterion of their annual income. If individual entrepreneurs and LLCs were included in the unified register of SMEs for the first time, then their status should be determined by the criterion of the number of employees.

If an enterprise receives the status of an SME, then certain benefits are provided to it, namely:

the right to keep as much money in the cash register as you want and there will be no fine for this.
the ability to maintain simplified accounting. This does not apply to individual entrepreneurs, since they are not required to keep records. And companies are required to charge annual depreciation, and not once a month.
endowed with an advantage in the purchase of state and municipal real estate, etc.

List of enterprises that meet the specified criteria, annually formed by the Ministry of Industry and Trade of the Russian Federation. This list is provided to the Federal Tax Service of Russia, after which certain information is entered in the register by the tax authorities.

We bring to your attention a video that talks about why big business wins.

Main advantages

Both SMEs and large companies have their own strengths and weaknesses.

The list of advantages of small business is as follows:

the presence of a small need for initial capital;
relatively low costs during the implementation of entrepreneurial activities;
availability of a quick response to changes in the market sphere;
the presence of a relatively fast turnover of equity capital;
the trend of growth of vacant vacancies, which has a beneficial effect on the increase in populated employment.

The main advantages of medium-sized enterprises are:

creation of new places of employment;
high productivity of capital investments;
relatively high profitability;
high competitiveness and mobility.

Big business is also endowed positive qualities, namely:

the ability to ensure economic stability in the country;
ability to change external environment business;
the ability to save on production costs;
implementation of modern technologies in business, etc.

Cons and risks

In order to start building your business, an entrepreneur must familiarize himself with the main disadvantages of various enterprises. For example, small business has the following disadvantages:

relatively high level of risk;
dependence on big business;
the presence of a low professional level of managers;
difficulties in obtaining loans and subsidies.

The size of the initial capital also matters. For example, if this size is large, then the firm will be able to hold out during the crisis period.

Medium business also has certain disadvantages, namely:

the presence of fierce competition and the threat of being taken over by large companies;
the presence of barriers and difficulties in obtaining a license and patents;
frequent shortage of working capital;
difficulties in obtaining loans due to lack of confidence in banks.

Big business is also not without problems. The main disadvantages of this business are the presence:

excessive economic concentration;
localization of economic relations;
blocking horizontal commercial links that do not go beyond a particular company.

Differences among themselves

For a clear example of the differences between small medium and large businesses, we can cite the following table.

Basis for success

Despite the dependence on the external environment, small business can also be successful. Only the best employees in their field work here. The success of this business is determined by the estate strategic plan for enterprise development.

Medium business can easily adapt to changing market conditions. Success also depends on having effective management.

Major success large enterprise is the presence efficient business models that are built in such a way that even after 10 years they continue to work, surviving crisis situations and bringing huge income.

Recently, small and medium-sized businesses in our country have received quite a lot of attention. and related to these business categories can enjoy some benefits, including:

the possibility of using tax special regimes, reduced tax rates and other tax benefits;
the right to apply simplified procedures and forms of accounting and static reporting;
the opportunity to participate in state support projects for small businesses and receive subsidies from the state budget.

Recently, the fact of classifying an entity as a small business has become of great importance in the field of public procurement: such participants of the announced requests for proposals with other equal conditions give priority over competitors. Some competitions are initially held on the condition that only small / medium-sized businesses can apply for participation in them, while their status must be confirmed.

How to determine which category of entrepreneurs you belong to? The criteria for classifying an individual entrepreneur or legal entity as one of the categories are specified in Federal Law No. 209-FZ of July 24, 2007, aimed at developing small forms of entrepreneurship in the country.

In 2015, the revenue criterion was doubled, and in 2016, another change was made to the law, which came into effect in August. Now, instead of sales proceeds, all income from entrepreneurial activity should be taken.

Important! Income from entrepreneurial activity is calculated according to the rules of the Tax Code of the Russian Federation. That is, you simply take its value from the declaration for / UTII / income tax, depending on the regime.

Combine the criteria into one table:

Criteria	Content	Criteria value
Capital structure (only for legal entities)	Total share of participation in the authorized capital: Russian Federation, subjects of the Russian Federation, municipalities, public and religious organizations, charities and funds	No more than 25%
Capital structure (only for legal entities)	Share in the authorized capital of foreign legal entities, the total share of participation owned by one or more legal entities that are not small / medium-sized businesses	No more than 49%
Amount of workers	Average number of employees for the previous calendar year	Up to 15 - micro-enterprises; From 16 to 100 - small business; From 101 to 250 - medium business
Business income	Income from entrepreneurial activity, calculated in accordance with the Tax Code of the Russian Federation	Up to 120 million rubles. – micro-enterprises; Up to 800 million rubles - small business; Up to 2 billion rubles. – medium business

Legal entities use all three criteria, individual entrepreneurs use only two: the number of employees and the amount of income.

The number must take into account all employees, including those who work under the GPA, in combination of positions. Employees of branches / representative offices / separate divisions of legal entities should also be counted.

The limit value of income was changed back in July 2015, the Government of the Russian Federation doubled the previous limits: previously they were 60, 400 and 1,000 million rubles, respectively.

Separately, we note that in order to obtain the status of a small business, an individual entrepreneur or legal entity must meet the specified criteria for three years (this period is also extended by the latest Decree of the Government of the Russian Federation, previously it was two years). A similar situation develops with the loss of the status of a small enterprise and the transition to the category of the next business category. That is, if you are now a small business, then even if you exceed the limit in terms of number or revenue next year, you will still be a small business. To move to a medium-sized business group, the limits must be violated for three years.

In connection with latest changes, now you do not need to confirm the status of small business - it is automatically assigned based on the data of your tax returns. In this case, income from the declaration for the previous year is taken for analysis.

From the latest news, it should also be noted that since August 2016, the Federal Tax Service has been forming a register of small businesses, where it enters everyone who belongs to it. This will again simplify the work for small businesses, since they will not have to provide additional documents to receive the benefits they are entitled to: the presence of a company in the register already confirms its belonging to a small business.

The register is available on the website Nalog.ru.

Here you can use the "Registry Search" service to view data on yourself or your counterparties. To do this, in the search field you need to enter the TIN or OGRN or OGRNIP or the name of the legal entity or full name of the individual entrepreneur.

Small and medium business in the Russian Federation

The activities of small and medium-sized businesses in Russia are regulated by the adopted on July 24, 2007 federal law 209-FZ "On the development of small and medium-sized businesses in Russian Federation”, which specifies the criteria for classifying an enterprise as a small business.

Small and medium-sized businesses include consumer cooperatives entered in the unified state register of legal entities and commercial organizations(with the exception of state and municipal unitary enterprises), as well as individuals, entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activity without formation of a legal entity (hereinafter - individual entrepreneurs), peasant (farm) households that meet the conditions listed below.

On September 23, 2009, Prime Minister of the Russian Federation V.V. Putin announced the initiatives of the Government of the Russian Federation to promote the development of small and medium-sized businesses in Russia:

Keep the rate of contributions to the Pension Fund at the level of 14% for high-tech enterprises (from 2011).

To exempt enterprises implementing energy-efficient equipment from property tax for up to three years.

Eliminate income tax on sales valuable papers- provided that the term of their ownership exceeds five years and they are not traded on the exchange market.

Exempt education and healthcare companies from income tax for up to nine years.

Transfer to local budgets most of the income from the sale of patents for entrepreneurial activities.

Extend for three years the preferential procedure for the privatization of real estate leased from the state. Exempt all privatization transactions from VAT.

Make the validity of business licenses perpetual (now they need to be renewed every five years).

Package of state assistance to small and medium-sized businesses in 2010 - 13 billion rubles.

Status restriction

The share of external participation in the capital should not exceed 25 % .

For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities does not must exceed twenty-five percent
- (excluding assets of joint-stock investment funds and closed-end investment funds),
ownership interest held by one or more legal entities, which are not subjects of small and medium-sized businesses, should not exceed twenty-five percent
- (this restriction does not apply to business entities whose activities consist 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) of such business entities - budgetary scientific institutions or created state academies sciences to scientific institutions or budgetary educational institutions higher vocational education or educational institutions of higher professional education created by the state academies of sciences)

(clause 1, part 1, article 4 of 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”).

Restriction on the number of employees

Depending on the average number of employees per calendar year, enterprises are divided into:

microenterprises- up to 15 employees;
small businesses- up to 100 employees;
medium enterprises- up to 250 employees.

Revenue limit

From January 1, 2008, in accordance with Decree of the Government of the Russian Federation dated July 22, 2008 No. 556, limit values of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax, were established for the following categories of small and medium-sized businesses:

microenterprises - 60 million rubles;
small businesses - 400 million rubles;
medium enterprises - 1 billion rubles.

Small business lending

The largest banks in the lending market for small and medium-sized businesses in the Russian Federation in 2009 (the rating is current as of 07.04.10), thousand rubles:

Sberbank 191 732 686.87
Bank Uralsib 217 346 252.27
Rosselkhozbank 200 140 044.30

Notes

Wikimedia Foundation. 2010 .

See what "Small Business" is in other dictionaries:

See Business small Glossary of business terms. Akademik.ru. 2001 ... Glossary of business terms

Business carried out in small forms, based on the entrepreneurial activity of private entrepreneurs, small firms, small enterprises. Small business is typical for certain types and forms of production, trade, and services. Reisberg B ... Economic dictionary

A business based on the entrepreneurial activity of small firms, small enterprises that are not formally members of associations. In English: Small business See also: Types of entrepreneurial activity Financial vocabulary Finam ... Financial vocabulary

small business- business carried out in small forms, based on the entrepreneurial activity of private entrepreneurs, small firms, small enterprises. Small business is typical for certain types and forms of production, trade, services ... Dictionary of economic terms

SMALL BUSINESS - economic activity, bringing profit to small and medium-sized enterprises ... Russian encyclopedia of labor protection

SMALL BUSINESS- a term used to refer to the overwhelming number (over 95%) of small and medium-sized enterprises and companies, both independent and dependent on larger firms, corporations, and other institutions to varying degrees. Legal… … Legal Encyclopedia

The main indicator that determines belonging to this category is the number of employees in the enterprise. It must be less than 1000 people in the mining industries, less than 300 people for all other types of industry, transportation, communications and ... ... All Japan

Small business- - economic activity that makes a profit at small and medium-sized enterprises that are not part of any monopoly association and perform a subordinate role in the economy in relation to monopolies ... Commercial power industry. Dictionary-reference

SMALL BUSINESS- - business entities that unite small enterprises and are engaged in individual labor activity. In modern Russian history M.'s development. went through several stages. The first stage (1985–87) is characterized by the activities of the centers ... ... Economics from A to Z: Thematic guide

small business/small office- Market sector. Topics Information Technology in general EN SBSOSmall Business/Small Office … Technical Translator's Handbook

Books

Small business in Russian. Create your business. Business start! (set of 3 books) (number of volumes: 3) , Amelianenko Andrey. "Small business in Russian: how and with what to eat it". Own business is the dream of many. One wants to realize creative potential. The other is to become independent. The third is to earn. And if big business...