Hello! In this article we will talk about the benefits for small businesses, consider their main types.

Today you will learn:

1. Which enterprises are small businesses and can count on benefits;
2. What administrative or tax incentives offered by the state
3. Features of state benefits for IT companies.

What types of activities are more likely to qualify

Preferential conditions mean some relaxation in the payment of taxes, paperwork and simplified accounting. Such measures reduce revenues to the state budget, but contribute to the emergence and development of successful business projects.
For the state, the following areas of activity are the most priority:

• Provision of services to the population;
• Trade and production of consumer goods, food products;
• Ecological tourism;
• Landscaping and recycling of household waste;
• Providing marketing or advertising services;
• IT-technologies and innovations;
• Communal sphere;
• Agriculture and product processing.

Economists believe that benefits for small businesses will help remove social imbalances and tensions in society, create promising jobs and boost certain sectors of the economy.

Signs of "small business" enterprises

Recent amendments to the legislation have expanded the range of firms that fall under the definition of "small business".

These include companies with the following data:

• The average accounting headcount does not exceed 100 employees (or 15 employees for micro businesses);
• The total amount of income, which is calculated on the basis of the tax return, does not exceed 800 million rubles. per year (for microbusiness enterprises - 120 million rubles);
• The percentage of capital investments in from other firms should not exceed 49%;
• The share of participation of state entities, religious, public organizations, as well as funds should not be more than 25%.

But there are exceptions to the last 2 points, when the specified limits do not apply to the following organizations:

1. Participants of the Skolkovo project.
2. Enterprises that use high-tech developments in their projects - the "brainchild" of their founders - scientific or budget organizations.
3. Shareholders of the innovative economic sector, as well as companies whose owners are included in the list of the Government on state support innovative activity.

Single register small business companies was established on August 1, 2016. based on the data generated by the tax authorities and then constantly updated. The data was taken from company reports - information about average headcount employees, income, registration data, as well as other information available in other sources of state bodies.

The register can be accessed on the FTS website. You just need to enter your registration data: TIN, OGRN, company name and check if your company is on this list. You can also clarify and supplement the data by making an appropriate application to the tax office.

If your company is not on the Register, then you are not eligible for small business benefits.

Administrative benefits for small businesses

Many enterprises different shapes property complain about a large number of Difficulties in paperwork, inspections and reporting. Therefore, benefits for businesses in this area are aimed at simplifying work and establishing a new company.

The main administrative benefits that small businesses can count on:

• Accounting can be kept in a simplified form, with depreciation on fixed assets once a year, and not monthly. material and production costs can be immediately written off as expenses, and not as they are used. It is allowed to keep records using the continuous method of registration of economic operations;
• The absence of a fixed limit in the cash desk of the enterprise. In order to exercise such a preferential right, management must issue a separate order to waive the limit. Instead of working for cash register, you can limit yourself to issuing a sales receipt to the buyer.
• Opportunity to conclude lease agreements with regional or local authorities on preferential terms. This privilege is available for 5 years, after which it must be renewed.
• The right to simplified registration labor relations at the enterprise. can be signed with any hired employee for up to 5 years (with the consent of the employee himself).
• Opportunity to receive financial subsidies for business development from the authorities different levels. These include payment for educational or retraining programs, partial repayment of leasing agreements when purchasing new equipment.
• Application of reduced tax rates for companies operating under the simplified tax system or UTII.

Administrative benefits for small businesses include limiting the number of audits that are time-consuming and a real problem for new companies:

• The total time of checks for a year summed up should not exceed 50 hours. This rule applies to all inspections and scheduled inspections;
• An interesting innovation is supervisory holidays, which were valid until the end of 2018. Now, at the legislative level, the possibility of extending them for the period until 2022 is being considered. At this time, a kind of veto was imposed on the conduct of planned inspection activities for non-tax authorities (for example, fire and sanitary inspections). This benefit is available to new and established small businesses.

In some regions, local governments may offer small businesses their own temporary incentives to stimulate business in a particular area.

For small businesses, getting a loan from a bank is a problem. Therefore, the possibility of obtaining a state guarantee when applying for a loan is also a preferential privilege.

the federal law No. 185-FZ of 07/03/2018 made changes to the property support of small and medium-sized businesses, namely, allowing the indefinite purchase of leased state and municipal property, as well as the use of land plots when providing property support to SMEs.

The next government document is No. 1212 dated 10.10.2018. changed the rules for issuing subsidies to credit institutions to cover lost income in connection with concessional lending to small and medium-sized businesses.

According to this document, for investment purposes, it will be possible to issue a preferential loan up to 400 million rubles, subject to the conditions - the sum of all borrowed money should not exceed 1 billion rubles.

Small Business Tax Credits

The most pressing issue for enterprises in this sector is various tax incentives for businesses. They help to save capital, direct it to important items of expenditure.

There are specially designed taxation systems that entrepreneurs can count on:

1. – helps to save money by paying one tax and maintaining a small amount of documentation. Suitable if the annual turnover does not exceed 150 million rubles.
2. - practically replaces VAT and income tax. There is no annual income limit for it, but activities must be carried out strictly according to the types determined by regional laws and the number of employees should not exceed 100 people.
3. - a benefit aimed at supporting farm enterprises. It supports producers who work on the land and sell their own raw materials.
4. - a simple option that suits individual entrepreneurs with no more than 15 employees. With an annual income of up to 60 million rubles. you can switch to PSN, which is distinguished by low payments to the budget, a minimum amount of documentation and reporting.

The law provides for the right of the authorities in the regions to temporarily set lower rates for local taxes and fees. This will help stimulate small businesses in areas where unemployment is high and there is an urgent need to create jobs.

Entrepreneurs can use the saved funds to expand production or re-equip capacities.

Features of benefits for IT companies

Realizing the need for rapid development of innovations and computer technology, the state has identified IT business as a priority area. For them, preferential working conditions are extended once every 5 years, and tax rates are noticeably reduced.

For example, when paying contributions to the budget for wages personnel, the calculation is carried out at a rate of 14% instead of the standard 30%.

IT companies that meet the following criteria can count on tax or administrative benefits from the state:

• The total number of employed personnel must be at least 30 people;
• More than 90% of the annual profit is the amount from the sale of own services or technologies;
• The company must obtain accreditation from the Ministry of Telecom and Mass Communications.

In order not to lose benefits, an IT company must strictly maintain documentation, accounting and not go beyond the scope of a small business.

Registration of preferential conditions

Both new and active employees can work on preferential terms. operating enterprises small business. First, you should carefully study all the features of the chosen preferential taxation system, learn about the conditions and subsidies in a particular region.

The management of the enterprise will need to revise the existing accounting policy, maintaining accounting and adjust reporting as required.

In addition to preferential working conditions and taxation, small businesses have the right to different kinds financial subsidies, or loans from special government funds. Specialized programs are being developed to create business incubators for start-up entrepreneurs, helping inexperienced businesses to get on their feet.

Russian legislation a number of benefits are provided for enterprises and merchants related to small businesses

Owning his own small business, any businessman will say that the most painful topic is the lack of funds, which does not allow to expand the activity in full force and forces you to save on something all the time. Russian legislation provides for a number of benefits for enterprises and merchants related to small businesses, which will help you “get on your feet” right at the time of opening your business and at first. We will devote our next two articles to such benefits.

Small Business Definition 2017

Government Decree No. 265 dated April 4, 2016 approved income limits for SMEs(small and medium enterprises) in the country. Under current regulations, to qualify as a small business, you must consider not only sales profits, but all taxable income received.

In 2017, small companies can be called those that:

• met the income limit of 800 million rubles;
• have no more than 100 employees;
• meet the requirements for the share of participation of third parties in authorized capital. Namely: for state, public and religious institutions, as well as funds - no more than 25%; for other legal entities, including foreign ones - up to 49% inclusive; for companies that themselves belong to SMEs - no restrictions.

Buchsoft offers to use a convenient and functional program for entrepreneur accounting, which will allow you to correctly systematize the accounting of commercial activities.

Please note that from August 1 last year, the Unified Register of SMEs began to be filled in and function. Information for him is taken from the reports submitted by businessmen. Access to the register can be obtained on the official website of the tax authorities. The registry provides an opportunity to track the availability and correctness of the entered information about a particular SME entity.

What does such information provide? It's simple, their presence and correctness allow small businesses to take advantage of a number of benefits, established by law countries and individual regions. Therefore, if there is no data at all about your activity in the register or they are entered erroneously, you need to send an application indicating the correct information.

Let's move on to the analysis of specific benefits that small businesses rely on in 2017.

Providing tax holidays

Individual entrepreneurs who register for the first time can immediately count on the provision of tax holidays. The exemption is valid from January 1, 2015.

Federal Law No. 477-FZ of December 29, 2014 defines the terms within which individuals registering with the Federal Tax Service as individual entrepreneurs for the first time, the right to apply tax rates of 0%. This benefit will be valid in the country until December 31, 2020. Individual entrepreneurs can take advantage of state support:

• applying simplified or patent system of taxation;
• leading the main commercial activity related to production, social or scientific field;
• having revenue from goods (works, services), to which the 0% tax rate is applied, not less than 70% of the total income.

It is important to note that tax holidays can be applied for two years (tax periods), starting from the period in which the IP was registered.

In addition, in the constituent entities of the Russian Federation, regional authorities themselves have the right to establish those types of activities that are subject to tax holidays. They have the right to determine the duration of this benefit: somewhere, merchants receive two full tax periods (two calendar years), in other regions - only one year. Officials on regional level may also impose some additional restrictions on obtaining tax holiday benefits, such as limiting the average number of employees or the income limit. In any case, the issue of applying tax holidays should be clarified directly with the state authorities of the region where the activity is carried out.

Right to supervisory holidays

There is another vacation introduced by legislative acts for the period from January 1, 2016 to December 31, 2018 for small businesses. During the above period, merchants are exempted from various scheduled inspections government agencies.

Supervisory vacations are available to newly created companies, and for the first time registered individual entrepreneurs, and already existing small business organizations.

It should be noted that supervisory holidays are available only to those merchants who have not committed significant violations during the last three years. In addition, businessmen whose activities are related to educational and social sphere as well as healthcare.

It is important to immediately make a reservation that there is a list of types state control, defined by part 6 of article 26.1 of the Federal Law of December 26, 2008 No. 294-FZ, which prevails over the right of supervisory holidays. Checks according to these types of state control are carried out regardless of whether the entrepreneur is exempt from supervision or not.

Also, tax audits and audits do not fall under supervisory holidays. pension fund and Social Insurance (Federal Law of July 13, 2015 No. 246-FZ).

By the way, for small businesses, the terms of any state inspections are significantly limited. According to the provisions of Article 13 of Federal Law No. 294-FZ of December 26, 2008, inspections by state bodies in the aggregate should not exceed 50 hours per year. In aggregate, this means that these 50 hours are summed up and distributed among all departments. When conducting unscheduled inspections, there is also a time limit - no more than 20 working days for each inspection.

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 separate subdivision at the place of actual activity of the organization.

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;
• innovative activity (activities in the field of scientific research and developments);
• 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 education 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 subject of small business;
• 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).

In the Moscow Region, work continues to create favorable conditions for small and medium-sized businesses (SMEs). Thanks to the attractive background, more than 9 thousand SMEs were opened in the region last year. The authorities of the region expect that 2017 will also become “prolific” for new enterprises – this year it is planned to open 10,000 SMEs.

Measures to support entrepreneurs

Small and medium-sized businesses are considered to be enterprises whose number of employees does not exceed 250 people, for SE - from 16 to 100 people, for JV - from 101 to 250 people. All of them can count on state support at the federal, regional and municipal levels. At the same time, it is available only for officially registered entities; you can apply for registration of an individual entrepreneur on the regional website.

Federal level

1. Subsidies to reimburse part of the cost of paying interest on loans.
2. Subsidies to compensate for part of the costs of using energy resources and maintaining jobs.
3. Subsidies for the development of engineering.
4. Subsidies for seasonal purchases of raw materials and materials for light and textile industry organizations.
5. Subsidies in the form of a property contribution of the Russian Federation to the Rostec State Corporation for projects to create serial production machine tool products within the framework of the subprogram "Machine tool industry" of the state program "Development of industry and increasing its competitiveness" (http://base.garant.ru).

Also, small businesses in Russia are protected from scheduled inspections for three years - from January 1, 2016, they were introduced to such events in the country. The Cabinet of Ministers of the Federation Council believes that the moratorium will contribute to the formation of favorable conditions for the development of small business in Russia.

Regional level

Nadezhda Osodoeva

Since the summer of 2015, many more companies can classify themselves as small businesses. The criteria for small business have changed, and in the middle of the year. We will tell you in detail what criteria for a small business are currently in effect. And what benefits can such companies enjoy.

Criteria for small companies

Small businesses include commercial companies, entrepreneurs, and farms(Article 4 of the Federal Law of July 24, 2007 No. 209-FZ). But three conditions under which an organization is considered small have changed.

Revenue. The new revenue limit for micro-enterprises is 120 million rubles. (instead of the previous 60 million rubles). For small companies - 800 million rubles. instead of 400 million rubles. These new limits are provided for in the Government Decree of July 13, 2015 No. 702.

The share of participation of other companies. The company is considered small, provided that the share of participation in its authorized capital of other organizations is a maximum of 49 percent. This limit has been in effect since June 30 (Federal Law No. 156-FZ of June 29, 2015). The previous limit was 25 percent.

Number limit. The limit of the average number of employees for the last calendar year remained the same. Micro-enterprises may not have more than 15 employees. Small companies have 100 people.

Period. From June 30, the period during which a company that has exceeded the limits on revenue and the number of employees is still considered a small or micro enterprise has been extended. Previously, this period was two years following one after the other. Now the criteria for a small business provide for a three-year period (part 4 of article 4 of Law No. 209-FZ).

Small Business Benefits

Small companies have the right not to set a limit on cash on hand (clause 2 of Directive No. 3210-U dated March 11, 2014). That is, to store any amount in the cash register for any time.

Therefore, if, after the entry into force of Law No. 156-FZ, you find that you are in the category of small enterprises, you can refuse the cash balance limit. To do this, issue an order to waive the limit.

The Tax Code of the Russian Federation allows regional authorities to establish property tax benefits. Regions often provide them to small businesses. For example, small businesses have the right to reduce the property tax base for one object by the value of 300 sq. m of real estate (Article 4.1 of the Law of Moscow dated November 5, 2003 No. 64).

In addition, regions often reduce rates for small businesses that apply special regimes. In 2015, the regions may reduce the STS rate for certain categories of payers with the “income minus expenses” object. And from 2016, the regions will have the right to reduce the STS rates for companies with any object of taxation. And regions from 2016 will be able to reduce rates for small businesses.

Even small companies have the right to keep accounting in a simplified manner. There are several ways to simplify accounting. You can refuse many accounts (from 25, 26, 90), do not count the difference between tax and accounting records. But the most convenient: small businesses can submit in an abbreviated form according to simplified forms.

Small Business Tax Audits

Field non-tax audits in small companies should be carried out on a reduced time frame. Anyone has the right to check a small enterprise no more than 50 hours a year, and micro-enterprises - a maximum of 15 hours a year (Article 13 of the Federal Law of December 26, 2008 No. 294-FZ).

The rule on reduced terms does not apply to unscheduled inspections. For such audits, there is a general limitation - 20 working days for each (part 1 of article 13 of Law No. 294-FZ).

From January 1, 2016 to December 31, 2018, small businesses will have supervisory holidays. During this period, almost all planned non-tax audits of small enterprises are prohibited. For example, which are carried out by firefighters, sanitary and epidemiological supervision. Stop checking if the company has licenses. Suspend inspections in the field of education, construction, retail alcohol (Federal Law of July 13, 2015 No. 246-FZ).