Small and medium-sized enterprises (SMEs) are organizations and individual entrepreneurs that, in accordance with certain conditions, belong to small and medium-sized enterprises and information about which is indicated in single register such subjects (clause 1, article 3 of the Federal Law of July 24, 2007 No. 209-FZ). Being an SME and especially a small business is convenient, because small businesses, for example, can generally lead and compile. Small businesses may not approve the cash balance limit (clause 2 of the Directive of the Central Bank of March 11, 2014 No. 3210-U). Many small businesses cannot conduct scheduled inspections in 2019 (but we are not talking about inspections by the Federal Tax Service, the Pension Fund of the Russian Federation or the FSS) (part 3.1 of article 1, article 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).

Medium and small enterprises: criteria 2019

The criteria for small businesses in 2019 are established by Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ.

For small and medium-sized businesses, we will group the 2019 criteria in tables.

At the same time, we will divide such criteria into 3 groups: legal criteria, criteria for the number and criteria for income. If a business entity or business partnership meets at least one of the legal criteria, it is necessary to verify their compliance with the headcount criterion (more precisely, the average number of employees for the previous calendar year) and the income criterion. But for production, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, only the criteria of number and income are important. Other conditions for them are not taken into account.

Legal Criteria

For business companies and partnerships, the legal criteria for classifying an enterprise as a small business are as follows.

Form (features) of the organization	Terms	Note
Any LLC	Condition 1: 1a) The total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (with the exception of the total share of participation, which is part of the assets of investment funds) in the authorized capital does not exceed 25%; 1b) the total share of participation of foreign organizations or organizations that are not SMEs does not exceed 49%	An LLC that satisfies Condition 1a) but does not satisfy Condition 1b) is recognized as an SMP if such LLC complies with Condition 4, 5 or 6
Any JSC	Condition 2: Shares traded on the organized RZB are classified as shares of the high-tech (innovative) sector of the economy	—
	Condition 3: Shareholders - the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds (excluding investment funds) own no more than 25% of voting shares, and shareholders - foreign organizations or organizations that are not SMEs own no more than 49% of the voting shares	—
Organizations - "intellectuals"	Condition 4: The activity consists in the practical application (implementation) of the results of intellectual activity (computer programs, inventions, breeding achievements, etc.), the exclusive rights to which belong to the founders (participants)	Founders (participants) are budgetary, autonomous scientific institutions or are budgetary, autonomous institutions educational organizations higher education
Skolkovo organizations	Condition 5: They have the status of "Skolkovets"	—
Organizations with a "special" founder	Condition 6: The founders (participants) are JSC RUSNANO or the Fund for Infrastructure and Educational Programs	—

Small and medium enterprises: 2019 criteria by number

Small and Medium Businesses: Income Criteria

On January 1, 2008, the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in Russian Federation"(hereinafter - Law N 209-FZ). This law regulates the relations arising between legal and individuals, organs state power of the Russian Federation, public authorities of the constituent entities of the Russian Federation, bodies local government in the development of small and medium-sized businesses, defines the concepts of small and medium-sized businesses, the infrastructure for supporting small and medium-sized businesses, the types and forms of such support.

Note that until that time, the Federal Law of June 14, 1995 N 88-FZ "On State Support for Small Business in the Russian Federation" (hereinafter - Law N 88-FZ) was in force, which will become invalid from the moment the Law N 209-FZ comes into force.

The concept of small and medium-sized businesses in accordance with the new law has undergone some changes. So, the subjects of small and medium-sized businesses by the new Law include (Article 4 of Law N 209-FZ):

• - entered in the Unified State Register of Legal Entities consumer cooperatives and commercial organizations(except for state unitary enterprises and municipal unitary enterprises);
• - individuals included in the USRIP;
• - peasant ( farms).

Moreover, the entities listed above must meet the following criteria: only for legal entities - a limitation of 25% of the total share of participation in the authorized (reserve) capital (share fund) of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations ( associations), charitable and other foundations, as well as the share of participation of legal entities that are not subjects of small and medium-sized businesses. The exception is the assets of joint-stock investment funds and closed-end investment funds.

The first criterion is the restriction average population employees (regardless of the field of activity) for the previous calendar year:

• - for medium enterprises - from 101 to 250 people;
• - for small businesses - up to 100 people.

Moreover, among small enterprises, the legislator singled out micro enterprises, the average number of employees of which is up to 15 people.

The average number of employees is determined taking into account all employees, including those working under civil law contracts or part-time jobs, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions.

In Law N 88-FZ, the average number was made dependent on the scope of the enterprise.

The second criterion is revenue from the sale of goods (works, services) excluding VAT, determined in accordance with the norms of the Tax Code of the Russian Federation, or the book value of assets (residual value of fixed assets and intangible assets), determined in accordance with the legislation of the Russian Federation on accounting, for the previous calendar year. year should not exceed the limit values ​​established by the Government of the Russian Federation.

The limit values ​​of the second criterion are given to the discretion of the Government of the Russian Federation, which will determine them by its resolution for each category of small and medium-sized businesses. According to Andrey Sharov, Director of the Department of State Regulation in the Economy of the Ministry of Economic Development and Trade of the Russian Federation, such a resolution has already been developed and is being approved. The following amounts of revenue were determined: for microbusiness - 60 million rubles, for small businesses - 400 million rubles, for medium-sized businesses - 1 billion rubles.

The limit values ​​of assets will be set by the Government of the Russian Federation once every five years, taking into account the data of continuous statistical observations for small and medium enterprises.

Please note that this provision will come into force on January 1, 2010 (clause 2, article 27 of Law No. 209-FZ).

The category of a small or medium-sized business entity changes only if the limit values ​​are higher or lower than the limit values ​​​​of the average number and revenue indicators, within two calendar years following one after the other.

Newly created organizations and registered individual entrepreneurs can be classified as small and medium-sized businesses during the year in which they are registered, if the above indicators do not exceed limit values from the date of their registration.

Separately, it is worth noting that the legislator retained for small businesses currently receiving support in accordance with the norms of the invalidated Law N 88-FZ, if they do not meet the new criteria, the right to receive previously provided support until July 1, 2008 (clause 3 article 27 of the Law N 209-FZ).

Thus, in accordance with the federal law to classify an enterprise as small, three criteria must be taken into account: the number of employees and the participation of other organizations in the authorized capital of the enterprise and the book value of assets.

AT international practice to classify the relevant objects as small enterprises, three indicators are used: the number of employees (usually up to 50 people), the volume of sales of products and the book value of the property. Thus, we are approaching international standards.

Law N 209-FZ regulates in more detail the measures taken to implement the state policy in the field of development of small and medium-sized businesses in the Russian Federation, which, in particular, include:

• - special tax regimes, simplified tax accounting rules, simplified forms of tax declarations for certain taxes and fees for small businesses;
• - a simplified accounting system for small businesses that carry out certain types activities;
• - a simplified procedure for the preparation of statistical reporting by small and medium-sized businesses;
• - preferential payment procedure for state and municipal property privatized by small and medium-sized businesses;
• - features of the participation of small businesses as suppliers (performers, contractors) in order to place orders for the supply of goods, performance of work, provision of services for state and municipal needs;
• - measures to ensure the rights and legitimate interests of small and medium-sized businesses in the implementation state control(supervision);
• - measures to provide financial support for small and medium-sized businesses;
• - measures to develop the infrastructure to support small and medium-sized businesses;
• - other measures aimed at ensuring the implementation of the goals and principles of Law N 209-FZ.

Thus, a small enterprise is a newly created or operating enterprise with a certain quantitative criterion of the number of employees and the volume of economic turnover. A small enterprise is necessarily state-owned or leased, private or operating on the basis of some other form of ownership. Its activity is regulated by the charter approved by the founder. It has autonomy in carrying out its economic activity, disposes of manufactured products, profit remaining after paying taxes and other obligatory payments to the budget, independently determines the forms, systems and amounts of remuneration.

The main indicator that allows you to recognize the enterprise as small is the number of employees for a specific period of time. Criteria such as the size of its assets, the size of authorized capital and annual turnover.

In Russia, a small business is a commercial organization, in the authorized capital of which the participation of the constituent entities of the Russian Federation, charitable and other foundations, as well as religious and public organizations no more than 25 percent. In addition, the share that belongs to several legal entities or one legal face, should also not be more than 25 percent.

The number of employees for a certain period should not be higher than the standard established in a particular area. If it is construction, industry or transport, the number of employees of a small enterprise cannot exceed 100 people. If it is a wholesale trade - no more than 50 people, if it is a consumer service or retail trade - no more than 30 people, if any other activity - no more than 50 people.

Medium enterprises

The definitions of medium and small business around the world are quite close. What generalizes them is economic entities that do not exceed a specific indicator in terms of the number of employees, the amount of gross assets and turnover. Medium enterprises are also eligible for simplified reporting. In order to understand the scope of the number of employees - after all, this criterion is most often the main one - it is worth considering a few examples.

If we take a consulting or research agency, it can be classified as a medium-sized enterprise when the number of its employees ranges from 15 to 50. If we talk about a travel company, then it can be classified as a medium-sized enterprise when the number of its employees is in the range from 25 to 75. Medium print media will be an editorial office with no more than 100 employees. As with small businesses, medium-sized businesses are considered in terms of turnover and market share they occupy.

Large enterprises

A large enterprise is a company that produces a significant share of the total commodity volume of any industry. It is also characterized by the number of people employed in the work, the size of assets and sales. To categorize an enterprise big business, it is necessary to take into account the territorial, sectoral and state specifics. For example, for the field of mechanical engineering, the main factors are the volume of products, the number of workers and the cost of fixed assets. If we take the agro-industrial complex, we can focus only on the number of livestock or the area of ​​land.

Type of organization - organizational and legal form of a legal entity. It depends on the form on what rights the company has its property: the right of ownership (society), the right of economic management (unitary enterprise), the right of operational management (institution); what governing bodies are formed and their competence; full or limited legal capacity of a legal entity. Some companies are restricted by law. In order for a transaction with real estate of a unitary enterprise to be legal, the owner of the property draws up a written permit. You can determine the type of organization based on the following documents.

Instruction

Get the founding documents of the company. Copies of statutory documents can be requested from the party at the conclusion of the contract. In the first section of the charter, containing basic information, there is a full name and organizational legal entity.

Get an extract from the Unified State Register of Persons (EGRLE). The Federal Tax Service of Russia is responsible for maintaining the Unified State Register of Legal Entities. The information is open and public. Any person can receive an extract upon presentation and payment of a state duty in the amount of 400 rubles. In an extract in general information the full name and legal form will be indicated.

Get information on the official website tax service. Website address www.nalog.ru. Go to the "Check yourself and the counterparty" section. In it, indicate the available data: company name, TIN, region in which it operates. For example, "Russian Forest", Moscow region. A list of organizations registered in the register with such a name will be issued, including the form (LLC, CJSC, OJSC). LLC - a company with limited liability, CJSC - closed joint-stock company, ANO is an autonomous non-profit organization.

Determine the type of company depending on the abbreviation before the name of the company. As a rule, the name indicates - LLC, CJSC, OJSC. There is no difficulty with conventional abbreviations. However, there are less common ones, such as: KFH, ANO, PIF, etc. All types of organizations, depending on the organizational form, have been assigned a code - OKOPF. Appendix No. 1 to the All-Russian Classifier 028-99 lists in alphabetical order all types of organizational and legal forms of persons operating on the territory of the Russian Federation.

Sources:

• "On the adoption and implementation of the All-Russian classifiers" ("OK 028-99. All-Russian classifier organizational and legal forms"), approved by the Decree of the State Standard of the Russian Federation of March 30, 1999 No. 97.

When organizing own enterprise future leaders do not know what criteria can be used to identify a small business that has a number of advantages compared to medium and large ones.

You will need

• - data on the company's revenue for the calendar year;
• - information about the number of employees.

Instruction

According to the law, small enterprises are commercial organizations in whose capital the share of participation and charitable organizations, public organizations and other bodies of the Russian Federation does not exceed twenty-five percent, the share that belongs to a person who is not a small business entity also does not exceed twenty-five percent.

To determine whether an enterprise is small, check out the data on the company's revenue from the sale of goods and services for the previous calendar year: for small enterprises, this figure should not exceed 400 million rubles.

Also find out the number of employees of the enterprise. The condition of the maximum number of workers when classifying an enterprise to one class or another depends on its field of activity.

So, if your field of activity is small, your company must meet the following conditions (the number of employees is considered as an average for a calendar year): - if the company belongs to a transport, industrial or construction industry, then the staff of its employees should not exceed one hundred people; - if the enterprise belongs to the scientific, technical or agricultural field - no more than sixty people can work on it; - if the enterprise belongs to the field wholesale trade- the number of employees should not exceed fifty people; - if the scope of the company includes retail trade and consumer services - no more than thirty people should work for it; - if the company specializes in other industries and carries out other activities - the staff should not exceed fifty people.

Also, if possible, find out the share working capital enterprise in relation to its main fund. For small businesses, this ratio is much higher than for large ones: usually it is about 20:80 for small enterprises versus 80:20 for large ones.

Also find out if the business is inherited by relatives of the owner. If so, it is most likely a small business, as this happens very rarely in the case of medium and large businesses.

Related videos

note

Small enterprises are not an organizational and legal form, not a type, like joint ventures, rental companies, etc., but a size. The concept of a small enterprise can be attributed to any type of enterprise, for example, a small private or small state enterprise.

Useful advice

If the enterprise is diversified, that is, it carries out several types of activities. Find out the area that brings the highest annual income, it determines the size of the enterprise.

Tip 4: How to determine the useful life for an OS in 2017

Fixed assets are tangible assets held by an enterprise for use in the supply of goods, production, provision of services, leasing, administrative, social and cultural functions, the period of use of which is more than one year.

You will need

• - Knowledge of accounting and tax accounting.

Instruction

Determine the useful life for fixed assets, based on the legislation on tax and accounting. If before January 1, 2002 the calculation of depreciation charges was carried out on the basis of the Uniform Deduction Rates, then after that changes were made. Now you can find out the useful life of fixed assets from the period during which this or that object is used by the taxpayer to fulfill the goals.

It is possible to establish the period of use of OS that were in use, based on Art. 258 of the Tax Code of the Russian Federation. If, which acquired used fixed assets, in order to apply the straight-line depreciation method for them, it is possible to determine the depreciation rate for this property, taking into account the useful life reduced by the time of operation by its previous owners. If the useful life of the fixed asset is equal to the useful life, you can independently determine the useful life for this fixed asset, taking into account safety requirements and other factors.

Include acquired depreciable property items in the same depreciation group in which they belonged to the previous owner. Thus, you can use two methods to find out the useful life of fixed assets: based on the total life, or based on the remaining useful life.

When determining the period using the second method, it is necessary to have documentary evidence of the operation of fixed assets by the previous owner. It can be the following documents: act of acceptance and transfer of the building; registration certificate of the building; information about technical condition building. If the previous owner did not provide such documents, you can contact the BTI to obtain a certificate of depreciation of the building. Together with the act, it gives every reason to accurately determine the useful life of the building.

The eastern horoscope consists of 12-year cycles. Each year of the cycle is given to a specific animal. According to an old legend, when dying, the Buddha called all the animals to him. However, only these 12 came to say goodbye to him. The Buddha gave each of them a year of reign, and the years were given in the order in which the animals visited the Buddha. Mythological animals symbolize 12 cosmic influences that affect the character and fate of a person at the time of his birth.

Instruction

Oriental New Year does not coincide with the usual for Europeans - January 1. The date of the onset of the new year directly depends on the phases of the moon and falls on the time period from January 21 to 20. Thus, it turns out that at the beginning of each "European" year there is a time segment, which, according to Chinese, still refers to the year already past.

According to tradition, the beginning of the 12-year cycle of the eastern calendar falls on the year of the Rat. In the XX-XXI centuries, 1900, 1912, 1924, 1936, 1948, 1960, 1972, 1984, 1996 and 2008 passed under the sign of the Rat. The next year of the Rat will be in 2020. According to people, these years are distinguished by diligence and determination. They try to finish whatever they start. At the same time, the Rat never trusts anyone, is closed enough for communication and seeks to derive personal benefit from everything.

The first year of the Ox in the twentieth century fell on 1901. Further, the year of the Ox was celebrated in 1913, 1925, 1937, 1949, 1961, 1973, 1985, 1997, 2009. People born in these years are physically developed, hardy, patient and laconic. Despite their isolation, they know how to win over people and, as a rule, have many friends.

1902 was the Year of the Tiger. Given the 12-year cycle, it can be calculated that most of the "European" years 1914, 1926 ... 1986, 1998, 2010 were also "given away" to this animal. "Tigers" are persistent, courageous, suspicious and power-hungry. However, they are capable of deep feelings and strong feelings.

1903, 1915…1987, 1999, 2011 “belong” to Rabbit. "Rabbits" are pedantic, calm and unflappable. They usually care public opinion and they strive to produce good impression. However, despite his modesty and meekness, "" loves to gossip about loved ones behind their backs.

904 ... 1988, 2000 and 2012 are considered the years of the Dragon. People born in these years, as a rule, are distinguished by excellent health. They are energetic, stubborn and courageous. "Dragon" is not capable of hypocrisy and his opinion is trustworthy.

1905, 1917 ... 1977, 1989, 2001 "given" to the Snake. People under the influence of this sign are usually wise and practical to the point of avarice. At the same time, "Snakes" are vain, dodgy and cunning. They have developed intuition and prefer to rely only on their own opinion.

1906 ... 1978, 1990, 2002 - the years of the Horse. "Horse" is not afraid of hard work and strives to do it conscientiously. As a rule, these people are smart, insightful, patient and independent. They have a sharp mind and a well-delivered speech.

1907 ... 1979, 1991, 2003 are considered the years of the Goat. People born at this time are sublime, artistic natures. They have a refined taste and, as a rule, have a pronounced ability to various types art. "Goat" easily adapts to various life situations and has an accommodating nature.

1908 ... 1980, 1992, 2004 "belong" to the Monkey. "Monkey" is dexterous, smart, resourceful and resourceful. They are distinguished by a good memory and an irrepressible thirst for knowledge.

1909 ... 1981, 1993, 2005 - the years of the Rooster. "Rooster" is dedicated to his work, courageous and hardworking. Relies solely on his own strength, somewhat eccentric and loves to be in the spotlight.

1910 ... 1982, 1994, 2006 passed under the sign of the Dog. People born in these years are endowed with excellent qualities. They are honest, loyal, selfless and devoted. They have a developed sense of duty and do not hesitate to rush into battle with any injustice.

1911 ... 1983, 1995, 2007 - the years of the Pig. "Pig" is straightforward, has inner strength and developed intellect. As a rule, people born in the year of the Pig choose their path early enough and follow it straight, without retreating or turning off.

Sources:

• Secrets of the eastern horoscope
• find out the year of the horoscope

The desire for uniformity can only be justified if you constantly develop and improve along with it. However, more often than not, women who know how to be different become much more successful than those who avoid change.

Instruction

Don't be afraid to change. It is fear that often deprives people of many opportunities that could radically change their whole life. Even if your experiment fails, you should not treat it as a failure, it is better to regard what happened as an invaluable experience.

Forget about the opinions of others, let it cease to exist for you for a moment. It doesn't matter what they think about your behavior, new image or mood. You change first of all for yourself, and the thoughts of others should interest you as a last resort.

Start with appearance. Clothing can greatly affect not only your appearance, but also your inner state. Therefore, go shopping and buy clothes of a wide variety of styles: from sports to classic. In your wardrobe should be not only sophisticated stilettos, but also comfortable sports slippers.

Change your hairstyle. It is best to choose a haircut that can be styled in different ways depending on the mood and situation. So in a matter of minutes you can turn from a beautiful society lady with stunning curls into a zealous lover of hiking in nature with hair gathered in a comfortable ponytail. For best effect choose for yourself several options for makeup.

Experiment as often as possible. Try to do something every day that you have never done before. Give up for a few days from any of your habits. For example, you can go to work on a road that you never use.

Pay attention to how you feel when you change your image, whether your inner state and mood change. If yes, then you are on the right track.

note

You should not step over yourself and through your principles in order to seem different. It should come from within, reflecting all facets of your personality.

A period is a physical quantity denoting a period of time during which one complete oscillation occurs in a mechanical, electromagnetic or other repetitive process. In a school physics course, the period is one of the quantities that are most often required in tasks. The period is calculated using known formulas, ratios of the parameters of bodies and their movements in the considered oscillatory system.

Instruction

In the simplest case of solving practical problems on periodic bodies, one should take into account the physical quantity itself. The period is measured in seconds and is equal to the time interval for one complete oscillation. In the system under consideration, at the time of execution of uniform

This article discusses the criteria for a medium-sized enterprise, what benefits they are endowed with. The advantages and disadvantages of medium-sized business are also determined.

What kind of business should be classified as medium? Medium Enterprise Criteria

The statuses of small business and medium business are very close by definition. General feature– representatives of such businesses do not go beyond the established criteria and can use a simplified reporting system. Medium (and small) businesses (SMEs) include:

1. Individuals:

• individual entrepreneurs(IP),
• peasant (farm) enterprises (KFH).

1. Legal entities - institutions of a commercial nature and consumer cooperatives.

Important! This list does not include state enterprises, nor municipal and unitary.

The most common medium-sized enterprises include:

• manufacturers of consumer goods;
• construction organizations;
• mobile communication salons;
• trading firms and companies;
• private medical clinics and centers;
• firms in the field of IT-technologies;
• travel agencies.

All medium-sized enterprises must be registered and listed in a single state register. For a firm or company to be called a medium, it must meet several conditions.

Criterion #1. Equity participation

The sign consists of two parts:

1. The total share of all participants is not more than a quarter (25%) of the authorized capital (share capital, mutual fund). This limitation does not apply to assets owned by investment funds; property of investment partnerships as a whole.
2. The total equity participation must not exceed 49 percent. This applies to:

• foreign enterprises;
• organizations, not SMEs.

The restriction does not apply to those business entities and partnerships that put into practice and implement the results of intellectual activity.

Criterion #2. Average headcount

The number of personnel of a medium-sized enterprise is within the following limits (persons):

• minimum 101;
• maximum

The average number of the last calendar year is taken into account. Read also the article: → "". Its definitions need to be taken into account by all, including:

• part-time workers (in proportion to the hours worked by them);
• employees of structural divisions;
• persons who have entered into civil law agreements with the enterprise.

Criterion number 3. Income from the sale of goods (works and services)

The income received by the company last year should not exceed 2 billion rubles. But it cannot be less than 800 million - this is a criterion for a small enterprise. The amount of income is taken into account without VAT. It is contained in the tax return for the past year. In order to calculate the income correctly, it is necessary to take into account all types of income.

Medium-sized enterprises determine the amount based on the declaration of the Single Imputed Income Tax (UTII) and income tax. Read also the article: → "". This indicates that the status of a medium-sized enterprise no longer needs to be confirmed by additional documents.

Instead of the amount of income, the book value of assets may appear - an important part of the balance sheet.

Small enterprises, Medium-sized enterprises, Micro-enterprises - economic entities (legal entities and individual entrepreneurs), classified in accordance with the conditions established by the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", to small enterprises , including micro-enterprises and medium-sized enterprises.

AT regulations small enterprises are called as a subject of small business, and medium-sized enterprises as a medium-sized business.

Comment

The concepts of small enterprises, medium-sized enterprises, micro-enterprises were introduced by the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation". The main criteria for assigning enterprises to the corresponding category are indicated in the table:

Condition	microenterprise	Small business	Medium Enterprise
The total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations in the authorized capital	No more than 25%	No more than 25%	No more than 25%
The total share of participation of foreign legal entities and (or) legal entities that are not subjects of small and medium-sized businesses	No more than 49%	No more than 49%	No more than 49%
organizations for the previous calendar year	Up to 15 people	Up to 100 people	Up to 250 people
Income for the previous calendar year (excluding VAT)	No more than 120 million rubles.	No more than 800 million rubles.	No more than 2 billion rubles.

More:

Small enterprises, Medium enterprises, Micro enterprises include organizations and individual entrepreneurs that meet the criteria established by Art. 4 of the Federal Law of July 24, 2007 N 209-FZ:

Thus, enterprises are exempted from accounting for temporary and permanent differences, permanent and deferred assets and liabilities in accounting.

Change in accounting policy in accounting

In the event of changes in accounting policies, the law prescribes that these changes be reflected retrospectively, that is, for all reporting periods, indicate the impact of the changed accounting method on the resulting reporting indicators (except when the change in accounting policy is associated with a legal requirement). Such a rule is burdensome in terms of labor costs of accounting. It is established by clause 15 "Regulations on accounting"Accounting policy of the organization" (PBU 1/2008). Small business entities, except for issuers of publicly placed securities, as well as socially oriented non-profit organizations the right to reflect in the financial statements the consequences of changes in accounting policies that have had or may have a significant impact on financial position organizations, financial results its activities and (or) movement Money, promising(except for cases when a different procedure is established by the legislation of the Russian Federation and (or) regulatory legal act on accounting), clause 15.1 (PBU 1/2008).

Checkout limit

Individual entrepreneurs, small businesses may not set a cash balance limit (Clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014 "On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Businesses") .

This means that individual entrepreneurs and small businesses can keep cash balances in the cash register in any amount.

Other benefits

Small and micro enterprises are provided with various forms of state support (subsidies, preferential rent, etc.). Most of these benefits are provided by regional legislation.

By agreement of the parties, a fixed-term employment contract may be concluded with persons employed by employers - small businesses (including individual entrepreneurs), the number of employees of which does not exceed 35 people (in the field of retail and consumer services - 20 people). This rule is established by Art. 59 Labor Code Russia. For urgent application employment contract other employers have certain restrictions established by the same article of the Labor Code of the Russian Federation.

Bank accounts and deposits of small enterprises are covered by state deposit insurance - art. 5 of the Federal Law of December 23, 2003 N 177-FZ "On Insurance of Deposits in Banks of the Russian Federation". The corresponding changes were made by Federal Law No. 322-FZ dated August 3, 2018.

tax incentives

AT tax code The Russian Federation has not directly established benefits for small businesses. Opportunities for tax incentives have been established (for example, the use of a simplified taxation system, a patent taxation system) for small business, but there is no link specifically to the term "small business".

Regional laws may establish additional tax benefits, in terms of regional and local budgets.

Example

The Law of the city of Moscow of November 5, 2003 N 64 "ON THE TAX ON PROPERTY OF ORGANIZATIONS" establishes a benefit (Article 4.1.):

1. The tax base is reduced by the value of the cadastral value of 300 sq. meters of object area real estate per taxpayer in relation to one object at the choice of the taxpayer, subject to the following conditions:

Individual entrepreneurs who are small and medium-sized businesses, and legal entities, as well as their employees for the first time committed an administrative offense, an administrative penalty in the form of an administrative fine is subject to change to a warning in the presence of the circumstances provided for in part 2 of article 3.4 of the Code of Administrative Offenses, with the exception of cases provided for in part 2 of the article 4.1.1. Code of Administrative Offenses.

If an administrative penalty in the form of an administrative fine is replaced with a warning, the additional administrative penalty provided for by the relevant article of Section II of this Code or the law of the subject of the Russian Federation on administrative offenses is not applied (part 3 of article 4.1.1 of the Code of Administrative Offenses).

Part 2 of article 3.4. Code of Administrative Offenses defines:

A warning is established for administrative offenses committed for the first time in the absence of harm or a threat of harm to life and health of people, objects of an animal and flora, environment, objects cultural heritage(monuments of history and culture) of the peoples of the Russian Federation, the security of the state, the threat of natural and man-made emergencies, as well as in the absence of property damage.

Part 2 of article 4.1.1. Code of Administrative Offenses defines:

An administrative penalty in the form of an administrative fine shall not be replaced by a warning in case of committing administrative offense provided for by Articles 14.31 - 14.33, 19.3, 19.5, 19.5.1, 19.6, 19.8 - 19.8.2, 19.23, parts 2 and 3 of Article 19.27, Articles 19.28, 19.29, 19.30, 19.33 of the Code of Administrative Offenses.