In Russia, one of the main problems for many small business owners is the lack of funding (for example, savings on staff and advertising), which in turn affects its development. Many do not even know that in the Russian Federation there is support for small businesses, designed to reduce the financial burden when accounting for personnel, reduce tax payments, etc. You will learn about what benefits small businesses can expect from our article.

But before you learn about government support measures, you need to find out if your business fits certain criteria by which it can be classified as an SME.

Income SMEs are strictly regulated and should not exceed the limits specified in Government Decree No. 265 dated April 4, 2016. In 2017, it is necessary to calculate not only the profit from sales, but also all income from tax accounting, and only after that you will be able to understand whether your company belongs to the category of small business.

First, for a company to be considered small, it must:

• have incomes of less than 800 million rubles. in year;
• the total number of employees should not exceed 100 people.

Secondly, the total share of investments in the authorized capital of your organization from other companies should not exceed the following numbers:

• up to 25% for state entities, religious and public organizations, as well as various kinds of funds;
• up to 49% for legal entities(LLC, OJSC, etc.), including foreign companies;

For legal entities that themselves belong to SMEs, these restrictions are removed.

In August 2016 was launched, which uses reporting statistics. Any citizen can use this register, for this you need to go to the website of the Federal Tax Service (FTS). They usually visit it to check the correctness of the information about a particular business indicated in it. To view the data, you need to specify the full name of the individual entrepreneur, or the name of the company, PSRN, TIN or PSRNIP.

This data bank on SMEs is very important, because if it contains your company or enterprise, it gives you a chance to take advantage of specific benefits that are designed for small businesses. And in case of data verification, you did not find information about your organization or the information provided is incorrect, then make sure that they are corrected. To do this, complete and submit an application, providing the correct information.

tax holidays

If an individual entrepreneur opens for the first time (closed and then open individual entrepreneurs do not participate), then they have the opportunity to take advantage of a benefit that will exempt them from paying taxes for a certain period (tax holidays). This support from the state was developed in a very right time, during the period lasting economic crisis– January 1, 2015. Tax holidays, as lawmakers say, should ensure an increase in the share of new business openings against the backdrop of a general decline in the Russian economy.

The Government of the Russian Federation approved Federal Law No. 477 of December 29, 2014, which defines the period during which individual entrepreneurs registered for the first time have the right to enjoy zero tax rates until the end of 2020. To qualify for the zero rate, an entrepreneur must meet the following criteria:

• the taxation regime of PSN or STS;
• the scope of activity of the individual entrepreneur belongs to the industrial, scientific or social category;
• zero interest rate applicable to works, goods or services, which together must be at least 70% of the total income of the enterprise.

Important! The effect of tax holidays cannot be more than two tax periods from the date of registration of the IP.

The regional government of the constituent entities of the Russian Federation has the right to introduce additional categories of activities that will be subject to tax incentives they can also extend or shorten the duration of the holidays. Therefore, an entrepreneur, depending on the region, can expect from one to two years of vacation. Also, regional legislators can limit the maximum number of the average number of employees or maximum size income.

Before declaring your right to benefits, you need to clarify with the relevant authorities what criteria an individual entrepreneur should fall under to participate in the program. For example, in the Novgorod region, from August 1, 2016, vacations began to apply to the following areas of activity that were previously absent from the list:

• repair of personal and household items;
• laundries including dry cleaners;
• hairdressing services (beauty salons);
• funeral services.

In the Moscow region (excluding Moscow), the duration of tax holidays was set until 2018. But as the chairman of the regional parliament, Igor Bryntsalov, said at a press conference at RIAMO, "The Moscow Regional Duma plans to extend tax holidays for individual entrepreneurs until 2021," he said. So stay tuned for updates.

Statistics: Warranty support for small and medium-sized businesses

The bill on "supervisory holidays"

The Supervisory Holiday is a temporary measure that will only be in effect from 2015 to 2018. During this time period, state (federal and regional) and municipal regulatory authorities are instructed to limit themselves in carrying out scheduled inspections regarding micro and small enterprises.

Important! This support from the state in the form of "supervisory holidays" refers to a registered or already established business that does not have significant violations of the law. Also, this indulgence does not apply to companies operating in the social, healthcare and educational sectors.

In addition to the above, vacations are not provided for the categories of state control specified in the Federal Law No. 294, part 6, art. 26.1 dated 12/26/2008.

If the business owner finds himself in the register of scheduled inspections, he can send a corresponding application to the supervisory control authorities to exclude himself from this list, only on condition that the inspection is illegal. Executive considering the application, must make a decision on it within 10 days from the date of its adoption. In case of a positive decision, the check will be canceled and removed from the register of checks. So that it would not be a surprise for the entrepreneur that the supervisory authorities suddenly appeared, he must “monitor” the consolidated annual inspection plan, which is publicly available on the website of the Prosecutor General’s Office of the Russian Federation.

Also, legislators have significantly reduced the time for checking the activities of small businesses, in Article 13 of the Federal Law No. 294, it is indicated:

• the audit should be conducted no more than 50 hours per year (this is the total time period allocated for each supervisory agency);
• if the inspection is unscheduled, it should not exceed 20 working days for each department.

What tax incentives are available at the regional level

This support measure is introduced by local governments. And the businessman stands on his own, find out up-to-date information by visiting the business support center in person, or online by going to their website. So, for example, for Moscow businessmen who own a small company, they have the right to claim a benefit, expressed in a tax deduction for property, equal to 300 sq.m of area at the cadastral value (this provision is contained in the law No. 64 of Moscow dated 05.11.2003 ).

Krasnodar entrepreneurs working on the STS taxation regime, and whose activities relate to the social, industrial and scientific sphere, in addition to tax holidays, are provided with preferential regional tax rates. For enterprises whose taxes are calculated according to the “income minus expenses” scheme, a 5% tax rate has been in effect since the beginning of 2016, if the “income” scheme is 3% (Law of the Krasnodar Territory dated November 30, 2015 No. 3279-KZ).

Federal incentives for small businesses

In addition to the main benefits listed above, entrepreneurs at the federal level can apply for additional assistance from the state expressed in subsidies, preferential rent and other support, which we will discuss below.

What subsidies can a small business entity count on?

From April 15, 2014, small businesses are provided with a subsidy from the state, provided for by Decree of the Government of the Russian Federation No. 316. Entrepreneurs planning to apply for a subsidy can see the list of papers required for this in the same place. Following Order No. 129-r dated January 28, 2017, the state allocated a total of about 7.5 billion rubles for subsidies over the first 7 months of this year.

The most accurate information related to all the nuances of obtaining a subsidy is provided in full by the official Internet resources of various government agencies involved in business activities. These include the websites of regional administrations, the official websites of various centers that provide assistance to entrepreneurial activities, etc. For example, entrepreneurs who are just starting their activities, as well as entrepreneurs whose registration period has already exceeded 2 years, can learn about subsidies on the website of the DNPP (Department of Science, Industrial Policy and Entrepreneurship of the City of Moscow).

For example, subsidies provide for covering such expenses of a novice IP in Moscow as:

• costs associated with renting office space;
• purchase the right materials, as well as industrial raw materials;
• formation of new jobs and their equipment;
• purchase software with a license;
• as well as other basic needs (cars are not taken into account).

The subsidy can reach half a million rubles. An entrepreneur planning to appeal a subsidy can find on the DNPP website detailed description the conditions of the grant, the process for obtaining it, as well as the forms of documents that he will need to go through the appeal procedure.

If the period from the moment of registration of the IP has exceeded the mark of 2 years, then the entrepreneur is entitled to much larger subsidies, including, for example:

• return by the state of a share of expenses for the formation, optimization and expansion production process based on the introduction and industrial development of the achievements of science and technology;
• return of credit interest, etc.

In order to estimate the size of the subsidy, one can cite here as an example the return of part of the interest costs, the loan of which was received in order to create and increase technology parks. The amount of the subsidy in this case can be up to a third of a million rubles.

Simplified personnel records

From 01/01/2017, small businesses receive some relief in the form of an exemption from drawing up a set of rules of procedure labor activity enterprises, as well as issuing systems wages, bonuses, etc. This simplification came into force on 01/01/2017, based on Federal Law No. 348-F3 of 07/03/2016.

Labor contracts concluded on the basis of the type of enterprise must include provisions based on labor legislation, this is necessary for the regulation of labor interaction.

Every micro-enterprise should start keeping personnel records from the moment it has become a small business. A period of 4 months has been allotted for the approval of all documents on personnel necessary for record keeping.

Accounting and reporting

This simplification does not apply to individual entrepreneurs, for whom accounting is not mandatory without it, however, this privilege is significant enough for small businesses. Information of the Ministry of Finance of the Russian Federation N P3-3 / 2015 provides a detailed list of benefits provided under this law.

Purchasing

The strategy for the development of small and medium-sized businesses in the Russian Federation until 2030, approved by Decree No. 1083-r dated 02.06.2016, provides for a phased increase in the volume of direct purchases by state-owned companies from SMEs up to as much as 25% from the beginning of next year. However, in accordance with Decree of the Government of the Russian Federation of August 19, 2016 No. 819, from 01/01/2018, the volume of purchases will increase to only 15%.

Small and medium business currently receives from state-owned companies 10% of all orders at special auctions (up to 200 million rubles), the percentage of the total volume of orders should be 18%.

It is worth noting that, in accordance with 44-F3, small businesses receive a number of preferences. When conducting electronic auctions, various tenders and when requesting proposals, where only small and medium-sized businesses participate in procurement, the requirement to secure the contract may not be established by the customer, which is noted in Resolution No. 182 of March 11, 2016. Also, part 8 of article 30 of the Federal Law of April 5, 2013 No. 44-F3 provides for payment by the customer of goods and work within a period not exceeding 30 days from the day the acceptance documents were signed.

According to Decree of the Government of the Russian Federation of December 11, 2014 No. 1352, small businesses also receive other benefits provided for under 223-F3. For example, the customer is obliged to accept and place in the Unified information system a list of purchases that are made exclusively from SMEs. At the same time, the annual volume of purchases should not exceed the norm of 10%. The supplier is obliged to provide the customer only with a declaration certifying his status.

Preferential rent

Regional governments can sign lease agreements with small businesses for up to 5 years on preferential terms. Small business has the right to redeem the rented property until 07/01/2018.

Despite the fact that the rent was raised by the government to 4,500 rubles/sq.m. per year, according to Decree of the Government of Moscow dated December 2, 2016 No. 812-PP, Opora Rossii still managed to maintain this preference regarding the lease of property for entrepreneurs from Moscow.

In accordance with the Tax Code of the Russian Federation, small businesses can apply the following special tax regimes:

• taxation system for agricultural producers (single agricultural tax) (Chapter 26.1 of the Tax Code of the Russian Federation);
• simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation);
• taxation system in the form of a single tax on imputed income for certain types activities (Chapter 26.3 of the Tax Code of the Russian Federation).

In addition, the laws of the constituent entities of the Russian Federation may provide for tax benefits and grounds for their use (Article 372, Article 356 of the Tax Code of the Russian Federation) related to corporate property tax and transport tax. But regulatory legal acts representative bodies municipalities(the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) may establish tax benefits, the grounds and procedure for their application for land tax (Article 387 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service of the Russian Federation dated February 17, 2017 No. BS-4-21 / 2664 @, Ministry of Finance of the Russian Federation dated May 25, 2016 No. 03-01-11 / 29777).

Benefits for payers on the simplified tax system

Small businesses have the right to switch to the simplified tax system from January 1, 2017, if, in the first nine months of 2016, revenues did not exceed 59.8 million rubles.

Small enterprises shall notify the tax authority of the transition to the simplified tax system no later than December 31 of the calendar year preceding the calendar year from which they switch to this regime.

If the object of taxation is income, the tax rate is 6%.

At the same time, the laws of the constituent entities of the Russian Federation may establish tax rates ranging from 1 to 6%, depending on the categories of taxpayers.

If the object of taxation is income reduced by the amount of expenses, the tax rate is 15%. At the same time, the laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15%, depending on the categories of taxpayers.

In most subjects of the Russian Federation there are reduced rates of "simplified" tax for the object of taxation "revenues reduced by the amount of expenses".

In order to take advantage of the reduced “simplified” tax rate, an organization needs to register in this preferential region and create a separate subdivision at the place where the organization actually operates.

A common condition for applying a preferential rate of a “simplified” tax is that the taxpayer maintains a priority type of activity for the region.

For example, the Law of the Chelyabinsk Region dated April 30, 2009 No. 418-ZO establishes a reduced tax rate of 10% for organizations and individual entrepreneurs engaged in the following activities:

• manufacturing industries (except for the production of excisable goods);
• production of folk art crafts and handicrafts;
• construction of buildings and structures;
• innovation activity (activities in the field of scientific research and development);
• agriculture, fishing, fish farming;
• health, education and social services;
• housing and communal services provided to the population;
• services for the organization of domestic tourism, physical culture and sports.

At the same time, the share of income from these types of activities during the reporting (tax) period must be at least 70% of the total income from the sale of goods, works, services (Article 2 of the Law of the Chelyabinsk Region dated April 30, 2009 No. 418-ZO) .

To date, in a number of regions, a reduced rate can be applied by all categories of "simplified", regardless of the type of activity they carry out, the presence of tax arrears and other conditions (for example, the Law of the Tyumen Region dated November 21, 2014 No. 92).

The laws of the constituent entities of the Russian Federation may establish tax rates ranging from 1 to 6%, depending on the categories of taxpayers. And in the cases provided for in paragraphs 3 and 4 of Article 346.20 of the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation may establish a tax rate of 0% (Article 2 of Law No. 232-FZ).

Thus, the laws of the Republic of Crimea and the city of federal significance of Sevastopol may reduce the tax rate in the territories of the respective subjects of the Russian Federation for all or certain categories of taxpayers in the following order (clause 3 of article 346.20 of the Tax Code of the Russian Federation):

• for the period 2015-2016 the tax rate can be reduced to 0;
• for the period 2017-2021 the tax rate can be reduced to 3% if the object of taxation is income reduced by the amount of expenses. At the same time, tax rates can be set depending on the categories of taxpayers and types of entrepreneurial activity (clause 1, article 2 of Law No. 232-FZ).

Individual entrepreneurs applying the simplified tax system with the object of taxation "income" from January 1, 2015, have the right to apply a 0 rate, subject to the adoption by the constituent entities of the Russian Federation of the relevant law.

In order to take advantage of the exemption, an individual entrepreneur must fulfill a number of conditions:

• entrepreneurial activity should be carried out in the industrial, social and (or) scientific spheres, as well as in the sphere of personal services;
• The IP was registered for the first time and registered with the Federal Tax Service after the entry into force of the relevant law of the subject of the Russian Federation.

FOR EXAMPLE

An individual entrepreneur with the object of taxation "income" was registered in Pyshma in December 2015 by the Law Sverdlovsk region dated March 20, 2015 No. 21-OZ, which entered into force on March 23, 2015, a tax rate of 0% was established for first-time registered taxpayers - individual entrepreneurs engaged in one or more of the following types of business activities included in the class "Production of food products”, “Production of textile products”, “Production of clothing”, into the group “Production of soft drinks; production mineral waters and others drinking water in bottles" in accordance with federal legislation establishing the classification of species economic activity and etc.

Thus, an individual entrepreneur is entitled to tax holidays (that is, to the application of a 0% rate) when carrying out one of the 31 types of activities listed in the Law of the Sverdlovsk Region.

Benefits for UTII payers

For UTII payers, the single tax rate is set at 15% of the imputed income (clause 1, article 246.31 of the Tax Code of the Russian Federation).

Since January 1, 2016, the regions have been given the opportunity to reduce the single tax rate from 15 to 7.5% (clause 2 of article 346.31 of the Tax Code of the Russian Federation). Such favorable changes are provided for by Law No. 232-FZ. Favorable changes since January 1, 2017 have also occurred in the calculation of UTII.

So, the amount of UTII can be reduced by the amount of the transferred insurance premiums, payment of hospital benefits for the first 3 days and payments on the basis of voluntary personal insurance contracts in favor of employees.

Such an amendment was introduced by the Federal Law of June 2, 2016 No. 178-FZ in subparagraphs 1, paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation of February 20, 2017 No. 03-11-06/3/9409). Until January 1, 2017, the amount of UTII could be reduced within 50% only by insurance premiums paid for workers.

Benefits for Payers Applying a Patent

Payment of the cost of a patent is made in the following order (clause 2 of article 346.51 of the Tax Code of the Russian Federation):

• if the term of the patent is less than six months - in the amount of the full amount of tax no later than the expiration date of the patent;
• if the term of the patent is from 6 to 12 months;
• in the amount of 1/3 of the tax amount no later than ninety calendar days after the start of the patent;
• in the amount of 2/3 of the tax amount no later than the expiration date of the patent.

PSN is applied by IP along with other taxation regimes in relation to the types of activities provided for in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation. For example, regarding:

• services Catering provided through public catering facilities that do not have a customer service hall;
• services for slaughter, transportation, distillation, grazing;
• production of leather and leather products;
• production of dairy products;
• production of bakery and flour confectionery products;
• services (performance of works) for the development of computer programs and databases ( software tools And information products computer technology), their adaptation and modification;
• repair of computers and communication equipment.

The laws of the constituent entities of the Russian Federation may establish a tax rate of 0% for taxpayers - individual entrepreneurs, registered for the first time after the entry into force of preferential laws of the constituent entities of the Russian Federation (clause 3, article 346.50 of the Tax Code of the Russian Federation). At the same time, the activity of the IP should be carried out in a certain area: industrial, scientific, social, and the share of profit received from the implementation of this activity should be at least 70% of the total amount of total income.

For example, the Law of the Republic of Bashkortostan dated April 28, 2015 No. 221-z for IP on a patent provides for tax holidays for the period from May 11, 2015 to December 31, 2020. Tax holidays are also provided for IP registered in Moscow and carrying out certain types of activities in the period from March 25, 2015 to December 31, 2020 (Law of the City of Moscow dated March 18, 2015 No. 10)

Property tax benefits

Small businesses that apply the simplified tax system and UTII are recognized as payers of property tax, the tax base for which is determined based on the cadastral value.

As regards property, the tax base for which is determined in accordance with Article 375 of the Tax Code of the Russian Federation as the average annual value (Article 375 of the Tax Code of the Russian Federation), these taxpayers are still exempt from paying property tax.

Completely exempt from paying property tax organizations - payers of the ESHN (clause 3 of article 346.1 of the Tax Code of the Russian Federation).

Small businesses applying UTII and STS are exempted from the obligation to pay corporate property tax in the following cases:

• if the subject of the Russian Federation has not adopted a regional law within the framework of Article 378.2 of the Tax Code of the Russian Federation;
• the real estate objects specified in paragraphs 1 and 2 of article 378.2 of the Tax Code of the Russian Federation are not included in the List of real estate objects taxed at the cadastral value in accordance with the law of the relevant subject of the Russian Federation on tax (Letter of the Ministry of Finance of the Russian Federation dated March 19, 2015 No. No. 03-11-03/3/14786).

FOR EXAMPLE

Article 4.1 of the Law of Moscow dated November 05, 2003 No. 64 “On the tax on property of organizations” provides that the tax base is reduced by the amount of the cadastral value of 300 sq. m. m of the area of ​​a real estate object per taxpayer in relation to one object at the choice of the taxpayer, subject to the following conditions:

• the taxpayer-organization is a small business entity;
• the taxpaying organization is registered with the tax authorities for at least three calendar years preceding the tax period in which the tax base is subject to reduction;
• for the previous tax period, the average number of employees of the taxpayer was at least 10 people and the amount of proceeds from the sale of goods (works, services) per employee was at least 2 million rubles.

In addition, according to the law of some constituent entities of the Russian Federation, residential buildings and premises owned by the company that are not included in the balance sheet as part of fixed assets may be taxed at the cadastral value (Letters of the Ministry of Finance of the Russian Federation dated February 6, 2017 No. 03-05-05-01 / 6118, dated January 26, 2016 No. 03-05-05-01/2969).

Based on paragraph 1 of Article 4 of Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" (hereinafter - Law No. 209-FZ), until December 31, 2015, small businesses were:

consumer cooperatives;

peasant (farm) enterprises.

From 01/01/2016 (based on the Federal Law of 12/29/2015 No. 408-FZ), small and medium-sized businesses include:

business partnerships;

production cooperatives;

agricultural consumer cooperatives;

peasant (farm) farms;

These entities must meet all the criteria specified in clause 1.1 of Art. 4 of Law No. 209-FZ. There are three criteria regarding:

the composition of the founders (owners, participants) and the share of their participation in authorized capital(clause 1 clause 1.1 article 4);

the average number of employees (clause 2, clause 1.1, article 4);

income (proceeds) from the sale of goods (works, services) or the book value of assets (clause 3 clause 1.1 article 4).

Thus, from 01/01/2016 under small business in accordance with paragraph 1 of Article 4 of Law No. 209-FZ (as amended by Federal Law No. 408-FZ of December 29, 2015), organizations and individual entrepreneurs that simultaneously meet the following conditions are considered:

An economic company or economic partnership (production cooperatives, agricultural consumer cooperatives, peasant (farm) enterprises are now exempted from compliance with this criterion), the share of the state, fund (except for joint-stock or closed-share investment) in the authorized capital of which, a foreigner, foreign company, or a legal entity that is not a small and medium-sized business, should not exceed 25% of the total amount of the authorized capital. The restriction does not apply to enterprises implementing innovations, the exclusive rights to which belong to the owners of such enterprises - budgetary scientific institutes, centers, bureaus, etc., budgetary universities, institutions of the Academy of Sciences of the Russian Federation.

Federal Law No. 156-FZ of June 29, 2015 "On Amendments to Certain Legislative Acts of the Russian Federation on the Development of Small and Medium-Sized Businesses in the Russian Federation" amended certain legislative acts relating to the development of small and medium-sized businesses (SMEs). According to the changes made:

the threshold for the participation of foreign legal entities in the authorized (share) capital of SMEs has been increased from 25% to 49%. The same applies to the participation of Russian legal entities that are not SMEs;

organizations that have received the status of participants in a project for the implementation of research, development and commercialization of their results in accordance with the Skolkovo Law are endowed with the status of an SME subject, regardless of the share of participation in their authorized (share) capital of other legal entities (both foreign and Russian);

It was decided to establish the SME Development Corporation. Its tasks are to support SMEs and companies that form the infrastructure for supporting such entities, organize information, marketing, financial and legal support for investment projects implemented by SMEs, organize events aimed at increasing the share of purchases of goods, works, services by individual customers determined by the Government of the Russian Federation, for SMEs, etc.

Average headcount employees of the enterprise for the previous calendar year does not exceed 100 people.

Proceeds from the sale of goods (works, services) for the previous calendar year (excluding VAT) or the book value of assets ( residual value movable and immovable property with an initial value of more than 10 thousand rubles and intangible assets) does not exceed 400 million rubles.

Decree of the Government of the Russian Federation of July 13, 2015 No. 702 "On the maximum values ​​of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses" doubled the maximum revenue for attributing to small and medium-sized businesses.

From 08/01/2016, compliance with the income thresholds for attribution to small and medium-sized businesses will be determined not by the amount of revenue, but on the basis of income from entrepreneurial activities for the previous calendar year (paragraph 3 of part 1.1 of Article 4 of the Federal Law "On the Development of Small and Medium Enterprises"). Entrepreneurship in the Russian Federation" as amended by the Federal Law of December 29, 2015 N 408-FZ; Decree of the Government of the Russian Federation of April 4, 2016 No. 265).

From 07/25/2015 (since 08/01/2016 their size has not changed), these indicators are:

for microenterprises - 120 million rubles;

for small businesses - 800 million rubles;

for medium - 2 billion rubles.

First criterion applies only to organizations. In their authorized (share) capital (share fund) 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 should not exceed 25% (except for the assets of joint-stock investment funds and closed-end investment funds).

If the company's participants include one or more legal entities that are not small and medium-sized businesses, then their share of participation should not exceed 25%. This limitation does not apply to business companies whose activities are 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)). This rule is applied provided that the exclusive rights to the specified results of intellectual activity belong to the following founders (participants) of such economic companies:

budgetary scientific institutions;

scientific institutions created by state academies of sciences;

budgetary educational institutions higher vocational education;

educational institutions of higher professional education established by state academies of sciences.

Important: in relation to the participants of the company - individuals or legal entities that are subjects of small or medium-sized businesses, there are no restrictions on the share of their participation in the authorized (share) capital (share fund) of the organization.

Second criterion. The average number of employees of the organization is determined for the previous calendar year. In a small business organization, this value should not exceed 100 people inclusive. This indicator is determined taking into account all employees of a small enterprise, including those who work under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and others. separate subdivisions(Section 6, Article 4). The procedure for calculating the average number of employees of a small enterprise is set out in the Order of the Federal State Statistics Service dated December 31, 2009 No. 335.

Third criterion. According to paragraphs. 3 paragraph 1 and paragraph 7 of Art. 4 of Law N 209-FZ, the indicator of proceeds from the sale of goods (works, services) is formed without VAT. Revenue is determined for the previous calendar year according to tax accounting. For small enterprises, the limit value of this indicator is 400 million rubles. This restriction is established by Decree of the Government of the Russian Federation of July 22, 2008 N 556.

The book value of assets includes the residual value of fixed assets and intangible assets. The specified information is determined according to accounting data for the previous calendar year (clause 3, clause 1 and clause 8, article 4 of Law N 209-FZ). The limiting values ​​of this indicator have not been established by the Government of the Russian Federation. Therefore, this criterion does not apply when determining the status of a small enterprise.

A small business entity loses its status only if it exceeds the limit values ​​for the second and (or) third criteria within two consecutive calendar years. The basis is paragraph 4 of Art. 4 of Law N 209-FZ.

Important:

Status of a small business entity:

can be purchased if these conditions are met within 2 consecutive calendar years;

• Benefits for small businesses

  By order of the Ministry of Finance of Russia dated November 8, 2010 No. 144n, amendments were made to the legislation on accounting. All innovations relate to small businesses and greatly simplify accounting, namely:

  Simplified accounting. Some Accounting Regulations (PBU) do not apply, such as PBU 8/01, 18/02 and others (see below).

  The number of accounting reports submitted to the tax authorities has been reduced. They only have:

  • Balance - Form No. 1 (quarterly);

    Profit and Loss Statement - Form No. 2 (quarterly);

    Average headcount (annually).

  At the same time, all tax reporting remains in full.

  Order No. 113n of the Russian Ministry of Finance dated August 17, 2012 introduced simplified forms of the balance sheet and income statement for small businesses.

  Enterprises with low incomes can additionally take advantage of the exemption under article 145 of the Tax Code of the Russian Federation, if revenue excluding VAT for 3 previous calendar months does not exceed 2 million rubles, and not be a VAT payer, but at the same time the company is deprived of the right to issue invoices with VAT. This is done on the basis of an application for benefits under Article 145 of the Tax Code of the Russian Federation.

  Income and expenses on a cash basis

  Order of the Ministry of Finance of Russia dated November 8, 2010 No. 144n amended paragraph 12 of PBU 9/99 "Income of the organization". Small businesses have the right to recognize revenue as it is received Money from buyers.

  Organizations can use the cash method if several conditions are met:

  the organization has the right to receive this revenue, arising from a specific contract or otherwise confirmed as appropriate;

  the amount of proceeds can be determined;

  the costs incurred or to be incurred in connection with this transaction can be determined.

  These innovations give the right, but do not oblige companies to determine revenue as cash flows in and write off the costs of paying them. You can start applying the innovation from next year by prescribing the chosen method of recognizing revenue and expenses in the accounting policy. But it should be remembered: if a company uses the accrual method in tax accounting, differences will inevitably arise in accounting according to PBU 18/02.

  Non-application of RAS 16/02 and 2/2008

  By general rule All commercial organizations(except for credit) should apply RAS 16/02 "Information on discontinued activities".

  Order of the Ministry of Finance of Russia dated November 8, 2010 No. 144n allows small businesses not to apply PBU 16/02 and 2/2008, which greatly simplifies the work of accountants of small businesses.

  Simplified procedure for evaluating financial investments

  As a general rule, the initial cost of financial investments, for which they are accepted for accounting, may change in cases where established by law or PBU 19/02 (p. 18). At the same time, for the purposes of subsequent evaluation, financial investments are divided into two groups. The first is financial investments, by which the current market price can be determined. The second is financial investments, for which the current market value is not determined.

  Innovations allow small businesses to carry out a subsequent assessment of financial investments in the manner prescribed for the second group. Then financial investments are reflected in accounting and reporting on the reporting date at their original cost (clause 21 PBU 19/02).

  Accounting policy

  Clause 15.1. PBU 1/2008 will allow small businesses to reflect in the financial statements the consequences of changes in accounting policies prospectively, that is, from the beginning of making adjustments.

  This procedure is provided for changes that have had or are likely to have a significant impact on financial position company, financial results of its activities and (or) cash flows. This rule does not apply to cases where the legislation of the Russian Federation and (or) regulatory legal acts on accounting establish a different procedure.

  Error correction

  PBU 22/2010 "Correction of errors in accounting" allows small businesses to correct significant errors of the previous reporting year without a retrospective recalculation. This innovation will greatly simplify reporting.

  For small businesses, in clause 9 of PBU 22/2010 there is a rule that regulates the procedure for correcting significant errors of the past year, identified after the approval of the financial statements for this year. A small business has the right to correct such errors in the same manner as prescribed in paragraph 14 of PBU 22/2010 for minor errors.

  This means that a small business entity, having discovered a significant error for the past year, after the approval of the relevant annual financial statements may reflect the amount of the adjustment not on account 84 "Retained earnings (uncovered loss)", like other organizations, but on account 91 "Other income and expenses". As a result of such accounting entries for small enterprises, the amounts of adjustments for correcting errors of previous years will affect financial results current reporting period.

  Fines for small and medium businesses are replaced with warnings

  Federal Law No. 316-FZ of July 3, 2016, amended the Code of Administrative Offenses (Article 4.1 was supplemented and Article 4.1.1 was introduced), according to which, from July 3, 2016, the fine will be replaced by a warning, provided that the following conditions are met simultaneously:

  The individual or organization committed the violation for the first time;

  no property damage, harm to life and health of people, harm environment, objects of cultural heritage, state security;

  there was no threat of an emergency.

  For some violations, it will not be possible to replace the fine with a warning. They will be fined for abuse of a dominant position in the commodity market, attempts to limit competition, disobedience to the lawful order of employees of regulatory authorities, failure to comply with the order to eliminate violations, forgery of documents, stamps or seals.

  This became possible due to the fact that:

  Features of labor regulation in microenterprises

  Federal Law No. 348-FZ of July 3, 2016 "On Amendments to Labor Code of the Russian Federation in terms of the peculiarities of labor regulation of persons working for employers - small businesses that are classified as micro-enterprises "from 01.01.2017 Chapter 48 1 was introduced into the Labor Code of the Russian Federation:

  Chapter 48 1 . Features of labor regulation of persons working for employers - small businesses, which are classified as micro-enterprises

  Article 309 1 . General provisions

  For employers - (including employers - individual entrepreneurs), which, in accordance with federal law, are classified as (hereinafter - employers - small businesses that are classified as micro-enterprises), regulation labor relations and other directly related relations is carried out taking into account the specifics established by this Chapter.

  If the employer has ceased to be a small business entity, which is classified as a micro-enterprise, and relevant changes have been made to the information about him in the unified register of small and medium-sized businesses, no later than four months from the date of the relevant changes in the unified register of small and medium-sized businesses regulation of labor relations and other directly related relations this employer should be carried out in accordance with labor law and other normative legal acts containing norms labor law, without taking into account the specifics established by this chapter.

  Article 309 2 . Regulation of labor relations and other directly related relations with the employer - a small business entity, which is classified as a micro-enterprise, by local regulations containing labor law norms, and employment contracts

  An employer - a small business entity, which is classified as a micro-enterprise, has the right to refuse, in whole or in part, to adopt local regulations containing labor law norms (internal labor regulations, regulation on wages, regulation on bonuses, shift schedule and others). At the same time, in order to regulate labor relations and other relations directly related to them, an employer - a small business entity, which is classified as a micro-enterprise, must include in labor contracts with employees conditions regulating issues that, in accordance with labor legislation, should be regulated by local regulations. These employment contracts are concluded on the basis of a standard form of an employment contract approved by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.

The transition to cadastre calculations hit hard on the capital's business. For many players, the amount of property tax and rental payments in just a couple of years has grown tenfold. To sweeten the pill, the authorities introduced relief for individual owners. Among the "lucky ones" are educational, medical and scientific organizations, as well as legal entities providing social services. Thanks to special benefits, such companies can save hundreds of thousands of rubles on the maintenance of real estate. What preferences are we talking about, and how to use them correctly, in an expert article by lawyer Oleg Sukhov (Legal Center of Lawyer Oleg Sukhov).

1. Tax reduction by 4-10 times for "socially significant" business

It should be recognized that in an attempt to fill the treasury, the capital's officials do not forget about supporting industries important to the city. So, organizations that work in education, medicine and science, but are located in shopping and business centers taxed at the cadastral value, can count on a 4-fold reduction in the fiscal burden (according to paragraph 2 of article 4.1 of the Law of Moscow). Moscow dated 05.11.2003 No. 64 "On the tax on property of organizations"). Let me explain with an example. medical clinic owns a 400 sq. m in one of the office buildings of Maryina Grove. The cadastral value of the object is 54.4 million rubles. On general conditions the property tax payment at the current rate of 1.4% would have amounted to 761.6 thousand rubles per year for the company. However, taking into account the benefits, the medical center will have to pay only 25% of the initial amount to the budget - 190.4 thousand rubles.

Getting a "discount" from the authorities is quite simple: it is enough for a company to have a license for educational or medical activity and use the property for these purposes. For scientists, the main condition will be the implementation of R&D at the expense of the budget and special funds - subsidies should be at least 30% of all income of a legal entity for the year.

By the way, private clinics that pay real estate tax in the old fashioned way, that is, from the book value of the property, also received special privileges last year, lawyer Oleg Sukhov draws attention. Now, if the building of the center has a medical purpose and was put into operation after January 1, 2013, the owner will reduce the rate by 10 times - from 2.2% to 0.22%.

2. Tax reduction by 4 times if the office space is less than 20%

Since this year, Moscow has expanded the list of commercial real estate, payments for which are tied to the cadastre. The list includes all buildings located on sites with a retail and office type of permitted use, regardless of the footage. Previously, a threshold of 3,000 square meters was set for such objects. meters. In practice, this means that if the land under a non-state kindergarten was originally intended for the construction of a business center, the owner will be transferred to new system taxation without regard to the nature of the company's activities. However, social business and left a loophole here. Owners of premises where less than 20% of the area is actually allocated for offices, trade, consumer services and public catering are entitled to pay only a quarter of the accrued tax. In order to apply for benefits in 2017, the organization must apply to the State Inspectorate for Real Estate, undergo an audit and receive an act on the actual use of the building by June 30.

3. Tax deduction for "kids"

Companies that are not only engaged in socially important areas, but also belong to small businesses, have an additional advantage - a tax deduction of 300 "squares" for one of the properties of your choice. The benefit is provided to all small businesses in Moscow that have been registered with the Federal Tax Service for more than three years and actually work: the number of employees for the previous year must be at least 10 people, the revenue for each - from 2 million rubles. Thus, if a private research center, lyceum or clinic employs from 10 to 100 people, and the turnover is from 20 to 800 million rubles, the corporate property tax base for such a company can be reduced by the cadastral value of 300 sq. meters. Believe me, this is a lot, - says lawyer Oleg Sukhov. For example, for a room of 450 sq. m. and the price of 72 million rubles. the deduction will be equal to 48 million (72,000,000 / 450 x 300). The owner will have to pay only 150 sq. m or for 24 million rubles according to the cadastre. At the same time, nothing will prevent him from additionally applying the benefit specified in paragraph #1.

To confirm the right to deduction, you will need a minimum of papers: founding documents, accounting, as well as information on the number of employees.

4. Land rent is 30-150 times cheaper

The base rental rate for land in Moscow has not changed for the sixth year and is 1.5% of the cadastral value. It is it that is applied to the territories under commercial and office buildings, restaurants and beauty salons. But for those who rent an allotment for the construction of healthcare, education and social security facilities, there is a special tariff - 0.05%. Companies dealing scientific research and experimental developments, they can even get a plot for a symbolic 0.01%. In a word, renting the same allotment, estimated at 400 million rubles, when placing an office on it will cost the owner 6 million, in the case of building a medical clinic - 200 thousand, when building a scientific center - 40 thousand rubles.

To maintain the preferential rate, the property owner must use the land strictly for its intended purpose, always pay the bill on time, comply with environmental laws and not sublease the land without permission.

5. Renting premises is 3 times cheaper

Another help for the capital's social business is preferential rent of premises near the city. For several years now, educational and medical organizations with the status of small businesses (SMEs) have been renting municipal real estate at a special rate. From January 1, 2017, it is 4,500 rubles per 1 sq. meter per year at normal rates of 12-15 thousand. True, beginners will not be able to get into the program right now: they had to submit an application to the Department of City Property before the end of last year. Those wishing to take advantage of the benefit in 2018 should not delay and contact the officials next fall, recommends lawyer Oleg Sukhov.

6. Rent for 1 ruble

For entrepreneurs working in the social sphere, back in 2012, the authorities developed the Ruble per Square Meter program. In short: the company rents a dilapidated building from the city through an auction, restores it at its own expense and opens private school, kindergarten or a clinic. As soon as the institution starts working, the investor switches to a preferential rate of 1 ruble per 1 sq. m. m per year. An agreement is concluded with medical organizations for 20 years, with educational organizations - for 49. In both cases, they put mandatory conditions. So, in the medical center it is necessary to equip an office free help, in a kindergarten, 80% of pupils must be registered in Moscow.

And legal business was profitable, the state provides a number of benefits, thanks to which legal business becomes more favorable than working in the shadows.

Tax incentives for individual entrepreneurs

In order for a novice entrepreneur to be able to take advantage of tax benefits, first of all, he must fit into the category of small business. For this category of entrepreneurs, the following types of benefits are provided:

1. STS is a special simplified taxation regime that provides for the exemption of individual entrepreneurs from a number of tax payments (for example, personal income tax and VAT). On the simplified tax system, an individual entrepreneur is obliged to pay single tax. The individual entrepreneur has the right to choose the object of taxation himself:
   • 6% of income - tax is calculated only on income, expenses are not taken into account;
   • 15% of the difference between income and expenses.
2. Tax holidays - from 2015 to 2020 for businessmen for whom IP registration was made for the first time, and also the USN was chosen as a tax payment system, they are entitled to tax holidays for the first 2 years of activity. In this case, the tax rate is 0%, that is, new entrepreneurs are completely exempt from taxes.

Unfortunately, the federal law did not provide for tax holidays for start-up entrepreneurs throughout Russia, but gave the right to regional authorities to establish them at home. In addition, sole proprietors of certain areas of activity received the right to take advantage of tax holidays:

• production;
• social;
• scientific;
• domestic services population.

Thus, in order to receive a zero interest rate for a two-year period, IPs must comply with a number of requirements, including those described above.

Administrative benefits for individual entrepreneurs

An equally important reason for entrepreneurs to work from the shadows are administrative barriers, such as:

• complex reporting;
• difficulties in making employees and cash settlements with them;
• the lack of desire of banks to issue loans without collateral;
• frequent inspections by supervisory authorities.

In order for these issues not to scare start-up entrepreneurs, the state has developed a number of benefits for individual entrepreneurs:

1. Simplified bookkeeping for small businesses.
2. Individual entrepreneurs that fall under the category of small businesses can conduct cash transactions in a simplified manner, without the established cash limit.
3. Individual entrepreneurs who are UTII and PSN payers can make cash payments without cash register until July 2018.
4. From 2016 to 2018, there is a ban on scheduled non-tax audits for small businesses.
5. To ensure the participation of small businesses in public procurement the obligation of the state customer to make purchases from representatives of small businesses in the amount of at least 15% of the amount of all purchases for the year is provided.
6. Individual entrepreneurs can apply to guarantee organizations to obtain state guarantees when obtaining a loan from a bank.
7. The authorities of the regions and constituent entities of the Russian Federation have the right to provide individual entrepreneurs that fall under the category of small businesses with the lease of buildings and premises on special preferential terms.

Financial benefits for individual entrepreneurs

The state cares not only about the simplification and improvement of doing business. Individual entrepreneurs can count on direct financial support. This support includes a number of grants:

• refund of part of the costs associated with the payment of interest on loans and credits;
• refund of part of the costs caused by participation in various events, for example, congress and exhibition events;
• assistance to new individual entrepreneurs (no more than 500 thousand rubles);
• refund of part of the costs under leasing agreements.

What to choose: registration of an individual entrepreneur or a shadow business?

Such subsidies and grants Russian Federation provides to representatives of small businesses within the framework of the Federal program, which is valid until 2020.

Analyzing the opportunities that the state provides for individual entrepreneurs, we can conclude that today the Russian Federation is really interested in supporting new entrepreneurs. Under these conditions, doing legal business is much more profitable than informal entrepreneurial activity from the shadows. In addition, registration of an IP does not take much time and does not cause any difficulties, especially if you entrust the registration itself to a special organization that provides such services.