Roman Terekhin, Partner at Delovoy Farvater, Moscow

• How much does a company have to earn per year to qualify as a small business?
• What benefits are provided for small businesses this year
• Are your companies facing various audits in 2016?

Let's take a closer look at what small business benefits received by entrepreneurs in 2015.

Which companies are now considered small

In June-July 2015, amendments were adopted that changed the criteria for classifying companies as small businesses. Now more companies can take advantage of the benefits.

1. Sales proceeds. The new revenue limit for small firms is 800 million rubles. per year without VAT (previously 400 million rubles), for micro-enterprises - 120 million rubles. (previously 60 million rubles). These changes came into force on July 25, 2015 (Decree of the Government of the Russian Federation of July 13, 2015 No. 702).

2. Average number of employees. There are no changes here yet. The number of staff should still not exceed 100 people for a small company and 15 for a micro business.

3. Share of other commercial firms in authorized capital small business. Previously, the limit was 25%, now the share of participation has almost doubled - 49%. This change has been made federal law dated June 29, 2015 No. 156-FZ (entered into force on June 30).

4. The period during which the company is considered small. Even if the firm has exceeded the limit on the number or revenue, it is still considered small for a certain period of time. Previously, this period was two years, now three (the amendment was introduced by Federal Law No. 156-FZ). That is, if your organization exceeded the limit in 2014, then it will lose the status of a small enterprise only on January 1, 2017.

Small Business Benefits

1. There is no cash limit at the box office. Small firms have the right to keep any amount in cash (clause 2 of the Instruction of the Bank of Russia dated). To take advantage of the exemption, the director must issue an order to waive the limit. Please note, if it now turns out that your company falls under the criteria of a small company, then the order to waive the limit should be dated June 30, 2015. Another nuance concerns cash transactions: imputed firms (and this is usually a small business) may not issue cash receipts and do not apply CCT. It is enough to issue a sales receipt or receipt to customers.

2. Record keeping in a simplified form. Small business, that is, it is enough to submit to the IFTS only a balance sheet and a report on financial results(clause 6, clause 6.1). However, many questions arose as to what simplified accounting is. The Ministry of Finance gave detailed explanations (information dated 03.06.2015 No. ПЗ-3/2015).

So, a small company has the right to use the cash method, that is, to reflect income and expenses not at the time of shipment of goods, but at the time of receipt or expenditure. In addition, it can include administrative expenses in the cost price. Please note that if your business is now small, then it is better to switch to simplified accounting from 2016, for this you need to make changes to the accounting policy. Instruct the chief accountant to carefully study the explanations of the Ministry of Finance in order to take advantage of all the privileges.

3. Reducing paperwork. Enterprises that have no more than 30 transactions per month can simplify the recording of data from primary documents. In particular, they have the right to keep a single book of facts economic activity(you can develop its form yourself). If a company has more than 30 transactions, then it can simplify the forms of registers themselves and reduce their number.

4. Simplification of registration of labor relations. Small firms have the right to enter into urgent employment contracts for a period of up to five years with any employees. But two conditions must be met. The number of employees of the company should not exceed 35 people (in the field of retail and consumer services - no more than 20). In addition, the employee himself must agree to such labor Relations ().

5. Preferential rent. Small companies can enter into lease agreements for buildings or premises with local or regional authorities on favorable terms, which are valid for five years. In addition, small businesses have a pre-emptive right to buy out such property before July 1, 2018 (Federal Law No. 158-FZ of June 29, 2015).

6. Subsidies from the authorities. Forms of support for small businesses are listed in the Decree of the Government of the Russian Federation dated April 15, 2014 No. 316. For example, small companies are entitled to receive subsidies from the regional budget in the following cases:

• for partial payment for educational services;
• to repay part of the costs associated with the payment of interest on leasing agreements, as well as on loans for the purchase of equipment;
• to pay the first installment under equipment leasing agreements, etc.

Have your financiers research what benefits are available to small businesses in your area and how to take advantage of those benefits.

Two benefits during inspections

1. Reduced terms of inspections. Any controlling organization has the right to inspect a small business no more than 50 hours a year (Article 13 of the Federal Law of December 26, 2008 No. 294-FZ). At the same time, the hours are summed up regardless of how many departments studied the company's activities. If a small firm was inspected during the year, say, by a labor inspectorate and the inspection period exceeded 50 hours, more scheduled inspections will not be. But for unscheduled inspections, the terms are different - 20 working days for each (part 1 of article 13 of Federal Law No. 294-FZ). I will add that labor inspectors have the right to extend the period of their inspection for another 50 hours. At the same time, the benefit limiting the number of inspections will not be so relevant from 2016, since supervision holidays are introduced for small businesses.

2. Supervisory holidays. These holidays will be valid from January 1, 2016 to December 31, 2018. During this period, almost all planned non-tax audits of small enterprises are prohibited. For example, those carried out by firefighters, sanitary and epidemiological supervision. Stop checking for a license. Suspend inspections in the field of education, construction, retail alcohol. The favorable amendment applies to both existing and newly created firms. But it is worth noting that the holidays do not apply to tax audits, as well as to audits by pension fund and the FSS (Federal Law of July 13, 2015 No. 246-FZ).

Small Business Tax Credits

1. Special tax regimes. We are talking about three regimes: UTII (imputation), USN (simplification) and ESTNKh (single agricultural tax). Companies that have switched to special regimes are generally exempt from paying all other taxes. True, in order to take advantage of the benefits, you must comply with additional restrictions provided for by the Tax Code of the Russian Federation.

2. Single tax on imputed income. To work in this mode, the share of participation of other companies in the authorized capital of the company should not exceed 25% (while for small businesses this rate was increased to 49%). In addition, only those enterprises that are engaged in certain types of activities (): retail, catering, household services, repair services, maintenance and washing motor vehicles, etc. To switch to UTII, it is enough to submit an application to the Federal Tax Service at the beginning of the year. A similar procedure applies to removing a company from this regime ().

3. Simplified taxation system. You can switch to a simplified system if the company earns no more than 68.82 million rubles. in year. Exceeding the established limits means an automatic transition to the general taxation regime with the additional payment of certain taxes. To switch to a simplified system from 2016, you must submit an appropriate application no later than December 31, 2015 ().

• The right to simplify: 3 ways to maintain the ability to apply the simplified tax system

4. Single agricultural tax. This special regime is intended for agricultural producers. To use it, the share of proceeds from the sale of agricultural products in the total income from sales must be at least 70%.

5. Trading fee. In a number of Russian regions there is sales tax. For example, in Moscow they are required to pay trading companies starting July 1, 2015. However, for entrepreneurs using the patent system of taxation, as well as for agricultural producers who have switched to the UST, there is a benefit - they do not pay sales tax. This was recently confirmed by the Ministry of Finance in its

6. Property tax. Benefits for this tax are provided by regional authorities. For example, in Moscow small firms can reduce the property tax base by 300 sq. m(). Similar rules apply in other regions. Yes, in Bashkortostan manufacturing enterprises may not pay tax on the average annual cost of equipment. Instruct your chief accountant to study regional legislation in order to provide tax incentives for small businesses.

Roman Terekhin has a higher legal education, a lawyer. Engaged in support of investigations of criminal cases on economic crimes. Specializes in defense in the investigation of crimes against state power. Member of the Expert Council under the Government of the Russian Federation, State Duma Committee on economic policy, innovative development and entrepreneurship, as well as under the State Duma Committee on Security and Anti-Corruption.

Delovoy Farvater LLC
Field of activity: legal protection of enterprises during inspections by tax authorities and the Ministry of Internal Affairs; tax optimization
Number of staff: 70
Main clients: Avangard, Atlas, Nayada, Pribor, Industrial Automation, StroyOblGaz, etc.
Place in the ranking: in the top 30 law firms Russia in terms of revenue (ranking of the Pravo.Ru portal for 2013)

Benefits for small businesses are the benefits that the state provides to certain categories of entrepreneurs, which puts them in a better position compared to other business entities. Preferential mode of activity individual entrepreneurs, microenterprises and small businesses reduces the receipt of taxes and contributions to the budget, but solves other issues of national importance:

• Ensuring self-employment and further pension provision for entrepreneurs without employees (freelancers, artisans, persons providing services of various kinds);
• Creation of new jobs and removal from the state of the burden of maintaining the unemployed;
• Reduction of social tension in society due to the growth of the welfare of the population;
• The development of new activities and the organization of small innovative industries, which, although they do not guarantee big profit but do not require large financial investments.

Now in Russia there are more than 20 million people of working age who do not officially work anywhere and are not registered with the tax as entrepreneurs. The state is interested in bringing this category out of the shadows as much as possible, so that at least these citizens take over the issues of self-sufficiency. To do this, it is necessary to make it so that running a legal small business is simple, convenient and profitable, which means:

• To minimize the tax burden for this category of taxpayers;
• Reduce administrative barriers for state registration small businesses;
• Simplify the reporting of small businesses to government agencies;
• Soften administrative and tax control and reduce the amount of penalties for violation of the law;
• Provide special conditions small businesses to receive orders for the production of goods and the sale of services, in particular, within the framework of public procurement.

But before we find out what benefits the state provides to small businesses in 2018, let's figure out what small businesses are and who belongs to them in 2018.

Who is a small business

Law No. 209-FZ of July 24, 2007 identifies several categories of small and medium-sized businesses:

• individual entrepreneurs;
• peasant (farm) farms;
• business companies;
• business partnerships;
• production cooperatives;
• agricultural consumer cooperatives.

Greater state support It is small business that uses it, and not medium-sized ones, so let's take a closer look at the criteria for classifying it in this category. The amendments introduced last year to Law No. 209-FZ allowed more businessmen to be classified as small businesses (including micro-enterprises) from 2016:

• The limit of annual revenue from the sale of goods and services for small businesses increased from 400 to 800 million rubles, and for micro-enterprises - from 60 to 120 million rubles.
• The permitted participation share of others has increased commercial organizations(not being subjects of small and medium-sized businesses) in the authorized capital of a small enterprise - from 25% to 49%.
• The average number of employees remained the same - no more than 15 people for micro-businesses and no more than 100 people for small businesses.
• The period during which a businessman belongs to this category, even if he exceeded the limit on revenue or number of employees, has been increased from two to three years. So, if the limit was exceeded in 2017, then the company will lose the right to be considered small only in 2020.

As for individual entrepreneurs, the same criteria for division into small and medium business: by income and number of employees. Those individual entrepreneurs who are not employers are evaluated by the revenue received for the year (data in the table above). Individual entrepreneurs working only on the patent system of taxation are classified as micro-enterprises.

Unified register of small and medium-sized businesses

Small Business Tax Credits in 2018

The most important advantage of tax incentives for small businesses is that they directly reduce the amount of taxes that a business must transfer to the budget. In Russia, there are four special tax systems with low tax rates, which can only be used by small and micro businesses:

1. USN - annual revenue limit in 2018 - no more than 150 million rubles, the number of employees - no more than 100 people.
2. UTII - the annual revenue limit is not set, but the number of employees should also not exceed 100 people.
3. PSN - only individual entrepreneurs can work in this mode, the permitted number of employees is only 15 people, moreover, for all types of IP activities in the aggregate. The annual income limit for an entrepreneur on a patent is 60 million rubles.
4. ESHN - the annual revenue limit is not set, however, the share of income from the sale of agricultural products must be at least 70% of the total income. The number of employees is limited (no more than 300 people) only for individual entrepreneurs and fishery organizations and individual entrepreneurs. There is no such restriction for agricultural organizations.

An additional implicit benefit for the STS Income and UTII is a reduction in the advance payment and quarterly imputed tax by the amount of insurance premiums paid in the reporting quarter for employees and individual entrepreneurs for themselves.

Read more: The maximum base for calculating insurance premiums in 2018

Since 2016, the list of tax incentives for small businesses has been supplemented by the right of regional authorities to establish even lower tax rates for UTII and STS payers on their territory than provided for by these regimes. Thus, the tax rate for UTII can be reduced from 15% to 7.5%, and for the simplified tax system - from 6% to 1%. In fact, regions can create real tax havens on their territory with almost zero taxation. All that the state requires from entrepreneurs registered in these regions is the creation of jobs and the payment of insurance premiums for employees.

Finally, in the period from 2015 to 2020, newly registered individual entrepreneurs have the right to work within two tax periods (maximum two years) after registration within the framework of tax holidays, that is, at a zero tax rate. To do this, you will need to satisfy a number of conditions:

• be registered as an individual entrepreneur for the first time after the entry into force of the regional law on tax holidays;
• choose the tax regime of PSN or STS;
• carry out activities specified in the regional law on tax holidays.

Thus, tax incentives small businesses in 2018 are allowed to start their own business, investing most of their income in further development business, rather than giving it to the state in the form of taxes.

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Administrative benefits for small businesses in 2018

It is no secret that the legislation regulating business activities in Russia can be called complex, confusing, replete with severe sanctions for its violation. One of the reasons why entrepreneurs go into the shadows is administrative difficulties, such as complicated procedures for reporting, staffing and cash settlements, frequent inspections by supervisory authorities, the reluctance of banks to issue unsecured loans, etc.

To address these issues, the state has proposed a number of administrative benefits for small businesses that are in effect in 2018:

1. UTII and PSN payers have the right to make cash payments without using cash register until July 2019. The exception is the sphere of trade and retail. Here, CCPs for organizations and individual entrepreneurs with employees will be required from July 2018.
2. Organizations that are small can keep accounting in a simplified form
3. Small organizations and individual entrepreneurs have the right to conduct cash transactions in a simplified manner and do not set a cash limit.
4. Employers belonging to the category of small businesses have the right to draw up fixed-term employment contracts for up to 5 years (according to general rule, employment contracts with most categories of workers are open-ended). In this case, two conditions must be observed: the number of personnel cannot exceed 35 people, and the employee must give his consent to the conclusion fixed-term contract.
5. Supervisory holidays for small businesses for the period 2016-2018 - a ban on scheduled non-tax audits. Unscheduled non-tax audits, as well as audits from the Federal Tax Service and funds, can still be carried out at any time.
6. Regional and local authorities in the constituent entities of the Russian Federation may conclude lease agreements for buildings and premises with representatives of small businesses on favorable terms for 5 years, as well as provide tenants with a pre-emptive right to purchase such property.
7. When obtaining a bank loan, small businesses can apply to guarantee organizations to obtain a state guarantee, which significantly increases the borrower's chances.
8. For the participation of small businesses in public procurement, a special benefit is provided - government customers are required to make at least 15% of the total annual volume of purchases from this category.

Financial incentives for small businesses in 2018

Here we are no longer talking about improving the conditions for doing business, but about benefits for small businesses and individual entrepreneurs in the form of direct financial support, for example, subsidies:

• to reimburse part of the costs under leasing agreements
• to reimburse part of the cost of paying interest on loans and borrowings
• to reimburse part of the costs associated with participation in congress and exhibition events
• for start-up entrepreneurs (up to 500 thousand rubles).

Free subsidies and grants are provided to small businesses under the Federal Program, which is valid until 2020. We have collected a database of subsidies for the constituent entities of the Russian Federation, each region offers its own benefits for small businesses.

www.regberry.ru

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.

Criteria for differences between small and medium and large businesses in 2017

Incomes of SMEs are strictly regulated and must 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 lifted.

In August 2016, the Unified Register of SMEs was launched, which uses statistical reporting data. 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 benefits, and 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: Guarantee support for small and medium-sized businesses Draft law on “supervisory holidays”

The Supervisory Holiday is a temporary event 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 to conducting scheduled inspections in relation to 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. The official considering the application must make a decision on it within 10 days from the date of its acceptance. 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, then 3% (Law 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 the Decree of the Government 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 in 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 dealing with issues entrepreneurial activity. 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.

All small businesses have the right to enjoy certain concessions in relation to accounting and reporting. At the same time, it does not matter what tax regime they apply - “simplified”, UTII, patent or common system taxation, benefits are the same for everyone. What are the incentives for small businesses now?

Small Business Benefit #1: Can't Install

Small businesses, as well as all entrepreneurs, have the right not to set a cash balance limit. That is, they can accumulate money in their cash register as much as they want. And entrepreneurs also have the opportunity not to issue receipt orders, expenditure orders and not to keep cash book(paragraph 10, paragraph 2, paragraph 2, paragraph 4.1 and paragraph 9, paragraph 4.6 of Bank of Russia Instruction No. 3210-U dated March 11, 2014). To switch to a simplified procedure for maintaining a cash register and refuse the cash balance limit, issue an appropriate order.

Benefit for small business No. 2. It is possible to keep simplified accounting and submit abbreviated accounting

Small businesses can use simplified accounting methods (). Businessmen do not keep records, so this relief is irrelevant for them.

And for companies - small enterprises, abbreviated forms are provided financial statements. In addition, they may not draw up annexes to the reporting, if not important information requiring decryption for controllers or founders (clause and order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

The book of our magazine "" will help to fill in the reporting:

Small Business Benefit #3. Installed

From January 1, 2016 to December 31, 2018, almost all scheduled non-tax audits of small enterprises are prohibited (). We have posted a detailed commentary of a representative of the tax service about this in the next article.

Small Business Benefit #4: Regional Authorities Develop Their Benefits

Regions have the right to provide small businesses with tax exemptions (). So, individual entrepreneurs on the simplified tax system or a patent who open their own business in the industrial, social and scientific fields, completely exempt from tax payments for a period of two years. That is, they may not pay the "simplified" tax or pay the cost of the patent. In particular, the relevant laws have been adopted in the capital (), Kurgan region (), the Republic of Bashkortostan (Law of the Republic of Bashkortostan dated April 28, 2015 No. 221).

Also, in many regions, income and income minus expenses are introduced for the object.

And simplified workers pay contributions for certain types of activities at reduced rates - 20%.

Small Business Benefit No. 5. It is possible to conclude fixed-term employment contracts with employees

In the general case, it is possible to conclude a fixed-term employment contract only in two situations (). The first is if the nature of the upcoming work or the conditions for its implementation do not allow concluding an open-ended employment contract. And the second - if two conditions are met at the same time - the employee agrees to conclude a fixed-term employment contract and he belongs to one of the categories listed in Article 59 of the Labor Code of the Russian Federation, for example, he is an old-age pensioner. However, an exception is made for small businesses. They have the right to conclude with all their employees fixed-term employment contracts for a period of up to five years. Even if there is no special reason to sign a fixed-term contract. But there are two limitations. First, the number of employees of a small company should not exceed 35 people. And in the field of retail trade and consumer services - 20 people. Secondly, for a fixed-term contract, the consent of the employee () is required.

Small Business Benefit #6: Participation in Public Procurement

If your firm meets the criteria, then you are eligible for public procurement privileges. Which? Customers must purchase goods, works and services from small businesses in the amount of at least 15 percent of the annual volume of purchases of the customer (part 1 of article 30 of the Law of 05.04.2013 No. 44-FZ). Read more about public procurement for small businesses article on our website.

Small Business Benefit #7: Inexpensive Periodicals

Small businesses can save on professional magazines. For example, when paying, you can save a lot.

An organization registered in Moscow owns an administrative building, for which property tax is calculated based on the cadastral value. Until July 31, 2016, the company had the status of a small business (extract from the database of small and medium-sized businesses in Moscow). Since August 1, 2016, the organization has not been included in the Unified Register of Small and Medium Business Entities. Does she have the right to apply in 2016 the property tax exemption in accordance with paragraph 1 of Art. 4.1 Law of the city of Moscow dated November 5, 2003 No. 64?

Paragraph 1 of Art. 4.1 of the Law of the City of Moscow dated 05.11.2003 No. 64 "On the tax on property of organizations" (hereinafter - Law No. 64) provides for a privilege in relation to real estate objects, the tax base for which is determined as their cadastral value. To obtain it, in particular, it is necessary that the organization is a small business entity. There is no indication in Law No. 64 that in order to receive benefits, an organization must be entered in the register of small and medium-sized businesses (hereinafter referred to as the register).

The concept of small and medium-sized businesses is given in Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" (hereinafter - Law No. 209-FZ). These include companies that meet the conditions of part 1.1 of this article.

As of January 1, 2016, some of these conditions have changed. In particular, this applies to restrictions on the number and income. The numerical values ​​themselves remained the same: no more than 100 people and no more than 800 million rubles. However, if earlier the average number of employees for the year and the proceeds from the sale of goods (works, services) excluding VAT were compared with them, now it is the average number and income determined in the manner established by law of the Russian Federation on taxes and fees and summarized for all tax regimes (clauses 2, 3, part 1.1, article 4 of Law No. 209-FZ).

From July 1, 2016, a new art. 4.1 of Law No. 209-FZ. She found that now companies that meet the criteria of Part 1.1 of Art. 4 of Law No. 209-FZ are included in the register maintained by the Federal Tax Service of Russia. In accordance with Part 4 of Art. 4.1 of Law No. 209-FZ, when entering organizations into the register, indicators are taken average headcount and income for the previous calendar year. Information is entered annually on August 10 of the current calendar year based on the data available to the Federal Tax Service of Russia as of July 1 of the current calendar year (clause 1, part 5, article 4.1 of Law No. 209-FZ). In a letter dated August 23, 2016 No. SA-4-14/15480, the Federal Tax Service of Russia explained that data for 2015 were used to form the register. Therefore, if in 2015 the average headcount and (or) income of the company exceeded the established limits, it is not included, as it does not meet the criteria for a small business entity.

Thus, the organization needs to check its data on the average headcount and income for 2015 for their compliance with the criteria of Part 1.1 of Art. 4 of Law No. 209-FZ. And if it turns out that they exceed the established limits, the company is not entitled to apply the property tax exemption in 2016.

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. The Law of the Sverdlovsk Region dated March 20, 2015 No. 21-OZ, which entered into force on March 23, 2015, established a tax rate of 0% for newly 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", in the group "Production of soft drinks; production mineral waters and other bottled drinking water" in accordance with federal legislation establishing the classification of types 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).