Recall that micro, small and medium-sized enterprises include organizations whose revenue for the past year does not exceed the established limit values. New companies during the year in which they are registered can be classified as small businesses if their performance from the date of their state registration does not exceed the limit values. The criteria for belonging to micro, small and medium enterprises are approved, they entered into force on 07/25/2015. See the table for details.
New criteria for membership in micro, small and medium enterprises
Recognition of an organization as a small business entity provides a number of advantages aimed at the development of this business. So, micro and small enterprises can keep accounting according to simplified rules:
- use an abbreviated working chart of accounts;
- apply the cash method of recognition of income and expenses;
- make an abbreviated financial statements consisting of a balance sheet and a statement of financial results;
- keeping accounting can be assumed by the leader;
- interest on any borrowed obligations to be included in other expenses;
- to reflect prospectively in the financial statements the consequences of changes in accounting policies;
- any errors, including significant ones, correct as insignificant;
- do not apply the requirements: , ;
- not to create vacation reserves and revaluate any financial investments at market value.
Micro enterprises have additional benefits. They have the legal right not to accept bank cards for payment, as well as to keep accounting without using double entry.
In tax accounting, there are no benefits for small businesses of the Tax Code of the Russian Federation, but local governments can approve reduced rates for property tax and land tax.
Order of conduct cash transactions small businesses must comply, but they have the right not to set a limit on the balance of cash in the cash register and keep all the money in the cash register without depositing it with a bank institution.
In addition, for small businesses and provided favorable conditions to participate in public procurement.
Small and medium-sized businesses (SMEs) are organizations and individual entrepreneurs that, in accordance with certain conditions refer to small and medium-sized enterprises and information about which is indicated in the unified register of such entities (clause 1, article 3 of the Federal Law of July 24, 2007 No. 209-FZ). It is convenient to be an SME and especially a small business, because small businesses, for example, can generally keep simplified accounting and compile simplified financial statements. 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). At many small businesses in 2020, it is impossible to carry out scheduled inspections(but we are not talking about inspections by the Federal Tax Service 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 2020
The criteria for small businesses in 2020 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 2020 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 that 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, subjects 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 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: 2020 criteria by number
Small and Medium Businesses: Income Criteria
Please note that the SMP category is determined in accordance with the most significant condition (part 3 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ). If, for example, in terms of size, an LLC that meets the legal criteria can be considered a micro-enterprise, but its revenue for the past year is in the range of more than 800 million rubles to 2 billion rubles inclusive, such an LLC will be considered a medium-sized enterprise.
Small and Medium Businesses: Registry
You can find out if your organization belongs to a small or medium business using
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 the authorized capital and the annual turnover also matter.
In Russia, a small business is 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, a share that belongs to several legal entities or one legal entity. face, should also not be more than 25 percent.
Number of employees for 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 this wholesale- no more than 50 people, if household service or retail- 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 classify an enterprise as a large business, it is necessary to take into account the territorial, industry 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 you take agro-industrial complex, you can focus only on the number of livestock or the area of land.
Which meets certain criteria and information about which is indicated in the unified register of small and medium-sized businesses.
Thus, microenterprises are small businesses and have certain benefits.
Criteria for microenterprise
The criteria by which companies that do not belong to large businesses are subdivided are:
the amount of income;
the number of employees;
share of participation of other organizations and companies in the authorized capital.
At the same time, the tax regimes applied by enterprises are not taken into account in the calculations. Income limits are set by the Government.
The conditions for classifying an organization as a micro-enterprise are prescribed in article 4 of the Federal Law No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."
These conditions are:
the average number of hired personnel is up to 15 people at the end of the year;
the total share of charitable, public organizations in the authorized capital of a micro-enterprise is no more than a quarter, and foreign ones, not related to small businesses, 49%;
annual revenue before tax, received from the sale of goods and the provision of services, up to 120 million rubles.
Note that 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.
If, for example, in terms of size, an LLC that meets the legal criteria can be considered a micro-enterprise, but its revenue for the past year is in the range of more than 800 million rubles to 2 billion rubles inclusive, such an LLC will be considered a medium-sized enterprise.
In addition, micro-enterprises include (part 3, article 4 federal law dated July 24, 2007 No. 209-FZ):
newly created legal entities, production or consumer cooperatives, peasant (farm) households);
newly registered IP;
Individual entrepreneurs using only PSN.
At the same time, additional licenses and documents are not needed to confirm the status of a micro-enterprise.
Procedure for calculating revenue
Revenue is calculated as a total of all activities. The combination of several types of activities and different taxation systems does not matter - the entire annual income is taken into account. Combination tax regimes, for example, the simultaneous application of the simplified tax system and UTII or the general taxation system is not a reason for not being included in the Register. All calculations for determining revenue are made in accordance with tax legislation for each taxation system separately.
What is the difference between a microenterprise and a small enterprise
A microenterprise is a type of small enterprise.
Small and micro-enterprises, including, must generally meet the above legal criteria.
Differences between micro and small enterprises arise only in terms of size and income.
If for a small enterprise for the previous year should not exceed 100 people, then a micro-enterprise will be considered such, average headcount employees in which did not exceed 15 people (clause 2, part 1.1, article 4 of the Federal Law of July 24, 2007 No. 209-FZ).
The income of a small enterprise for the previous year cannot exceed 800 million rubles, and for a micro-enterprise such a limitation is 120 million rubles (clause 3, part 1.1, article 4 of the Federal Law of July 24, 2007 No. 2016 No. 265).
For convenience, we present the above criteria also in tabular form:
The difference between these small enterprises and microenterprises is not limited to the difference in income and number of employees. Small businesses have the right to use the simplified taxation system. At the same time, there are limits on the number of employees and the level of income, which reduce the possibility of applying the simplified taxation system for small businesses.
So the simplified taxation system can be applied by companies, regardless of the sector of the economy they operate in, if the number of employees in the enterprise is not more than 100 people, and the income is not more than 150 million rubles. Such restrictions prevent most small businesses from applying the simplified taxation system.
However, these limits do not apply to micro-enterprises only if:
the value of its fixed assets does not exceed 150 million rubles;
it has no branches;
other companies participate in its authorized capital in a share not exceeding a share of 25%.
In addition, micro-enterprises have the right to use a standard form employment contract, approved by resolution No. 858 of August 27, 2016.
Also, a micro-enterprise has the right to refuse to apply a number of regulations that regulate its activities. Among such acts, the development of which for other categories is an obligation, include, for example:
internal rules work schedule;
position on wages;
vacation schedules, etc.
Information about the micro-enterprise and the Unified Register of Small and Medium Business Entities
The Tax Service forms and maintains a unified register of small and medium-sized businesses.
The register contains a list of medium and small enterprises.
Micro-enterprises contained in the Unified State Register of Legal Entities and EGRIP are also indicated in the register indicating their status.
Information about the micro-enterprise is reflected unified register small and medium-sized businesses (SME ER) as follows:
If the enterprise meets the above criteria for 3 years, then the organization or individual entrepreneur is automatically included in the Unified Register of Small and Medium Business Entities (ER SMSP).
Since the register is reflected in the Unified Register of Small and Medium-Sized Businesses is formed automatically, employers do not need to submit any additional documents, and there is no need to write an application for establishing the appropriate status.
To reflect information in the Unified Register of Small and Medium-Sized Businesses, it is necessary to comply with the main condition - to regularly provide accounting and tax reporting to the tax authorities.
Based on the information received, a decision is made on the compliance of the subject with the characteristics of a microenterprise.
You can see the status that the company has after registering on the official website of the Federal Tax Service of the Russian Federation through your personal account.
The search is carried out on request, in which it is necessary to indicate the name of the company, its TIN, OGRN or OGRNIP.
Benefits for small businesses
At the state level, a number of benefits are provided for organizations and individual entrepreneurs that meet the criteria of a micro-enterprise, namely:
- Eligibility for subsidies and grants;
Possibility of using simplified accounting;
Ability to prepare simplified financial statements;
Simplified procedure for cash transactions. So 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);
Minimum personnel documentation;
Priority in participation in public procurement (micro-enterprises should account for at least 15% of the total annual volume of public procurement).
At many small enterprises, scheduled inspections cannot be carried out in 2019 (but we are not talking about inspections by the Federal Tax Service, the Pension Fund of the Russian Federation or the Social Insurance Fund).
Micro-enterprises can count on gratuitous subsidies to offset part of the costs under a leasing agreement, to secure a loan and expenses incurred in connection with participation in specialized and thematic events(conferences, exhibitions, etc.).
All these actions are designed to reduce the time and material costs of business for its maintenance, to develop it, creating new jobs.
Still have questions about accounting and taxes? Ask them on the accounting forum.
Micro-enterprise: details for an accountant
- The Supreme Court of the Russian Federation on the grounds for the emergence of labor relations and the procedure for their registration by employers-microenterprises
Entrepreneurs that are classified as micro-enterprises should establish the presence of either ... entrepreneurship, which belongs to micro-enterprises, approved by the Decree of the Government of the Russian Federation ... small businesses, classified as micro-enterprises, the employer can exclude from ... entrepreneurship, which is classified as micro-enterprises. Lack of properly formalized ... small business, which is classified as micro-enterprises). For your information: the representative of the employer - ...
- Changes in personnel records in 2017
Certain categories of employees will be changed, micro-enterprises will switch to a simplified version of accounting ... . Simplification personnel records micro-enterprises Personnel accounting at micro-enterprises in 2017 will become ... the procedure can only be officially recognized as micro-enterprises by legal entities. These are organizations, staff ... rubles. If a company loses micro-enterprise status during 2017, it...
There are many different forms of business in the market. Some of them are large in volume, others serve a small number of customers. And most importantly, some types of commerce in themselves involve the development to a certain size. Small, medium and big business- what is it, what are the features and differences of each of them will be described here.
Definition of concepts
Entrepreneurship is any independent systematic commercial activity. This means that it is initially aimed at making a profit for the sale of its goods, services, the provision of property for use, and so on. Regardless of how the work is carried out, it must be registered in the manner prescribed by law.
The size of the enterprise determines many unique criteria for its work. The state traditionally supports small firms by reducing taxes and other obligatory payments, but it imposes many requirements on large ones, since they bring huge income. Naturally, it is important for young entrepreneurs to understand the difference between all forms in order to properly conduct their activities.
Small business is by far the most common. It is easier to organize it, even with little or no work experience. Gradually, the size can increase to medium, by increasing the annual turnover and attracting more resources.
Only a company that covers several regions of the country or has entered the international level can be called a large enterprise. It always has a large number of end users, which means that demand exceeds supply.
Key Features of Entrepreneurship
Each of the above forms has its own unique features and characteristics. But some of them combine commerce in general:
Small territory. We are talking here not only about the area occupied by the office of the company, but also the area of customer service.
Limited list of activities. Shops can work on this principle, travel agencies, small productions, dental or other small clinics, private educational establishments specializing in courses.
The minimum set of checks. Regulatory authorities provide small companies with supervisory holidays, and when they end, the period for conducting inspection activities does not exceed 50 hours a year.
Status does not need to be confirmed by special means. It is determined by the annual turnover, a certain number of employees and the share ratio to the authorized capital.
Medium business: definition and features
Such firms differ in coverage area. Usually they include a whole network that is able to serve a large client audience. Strictly speaking, they do not even have to conduct their work in the territory of one city. Networkers can affect the whole region, but at the same time not enter the market of the neighboring region. Distinctive features can also be called:
Slow adaptation to changing market conditions.
Orientation to improve the quality of goods or customer service.
The staff is from 101 to 250 people who simultaneously serve the enterprise.
The annual turnover is not less than 801 million rubles and not more than 2 billion.
As for the areas of activity, this form of entrepreneurship is characteristic of network trading companies, construction firms, large medical centers. In the global economy, it is medium-sized organizations that play the largest role, bringing the state about a third of all income. At the same time, no tax breaks or other supporting measures are being taken in relation to them.
Big business
Large companies are enterprises that produce a significant proportion of all goods or services in their industry. Their volumes are noticeable in everything: the number of employees, the number of sales, the annual turnover. But most importantly, they do not work within the framework of one specific territorial market, but in several regions of the country or at the international level. Signs of such enterprises can be considered:
Large staff of employees (at least 251 people).
Annual income from 2 billion rubles.
Strict adherence to inventory control procedures.
Large shopping areas.
The most popular representatives of a large entity can be considered such venerable giants as Apple, Bosch, Samsung, Coca Cola, BMW. Since they have to work in many countries at once, they must adhere to global legislation and take into account the norms of each particular market. In addition, among the shareholders of the company can be not only merchants, but also the state. This gives some indulgence in the work, but at the same time imposes additional obligations.
Main advantages
Each of the presented forms of entrepreneurship has its advantages and disadvantages. Let's take a look at them one by one to get the full picture. Small Business Excellence:
Small initial capital. To open a company, it is enough to find funds, and then gradually increase cash injections.
Small expenses for maintenance and payment of mandatory payments, including wages and tax deductions.
The ability to quickly respond to changes in the country's economy and adapt to them without loss.
Quick reimbursement of spent funds and profit. Depending on the field of activity of the company, this period can be from six months to one and a half years.
Small business in the future is able to become medium and large, and therefore ensure the availability of new jobs. At the same time, a smooth entry into the markets allows young merchants to feel comfortable.
As for the average institution, its advantages can be considered:
Creating a large number of vacancies.
High productivity of work and investments.
Good profitability.
Stability in competition.
At the same time, at this stage, entrepreneurs face a large number of difficulties, but we will talk about them a little later.
As for the advantages of large firms, they are fundamentally different. To begin with, it is these organizations that ensure the economic stability of their industry and the country as a whole. Also, they can constantly contribute to the business and change the overall picture of commerce.
Cons and risks
As mentioned earlier, any form of entrepreneurship has its drawbacks. It is almost impossible to avoid them, so the only thing left for businessmen is to accept them and build their work in such a way as not to feel the negative aspects. Small organizations are characterized by the following imperfections:
High risk of failure, especially if the owner of the firm has no commercial experience.
The low professional level of both employees and managers, because of which the organization cannot reach the proper level of development.
Difficulties in the need to conclude a loan agreement.
To sum up the main result, the main disadvantage is the manager's inexperience and lack of useful connections. Having at least one thing, he can build successful business without much difficulty.
The disadvantages of medium-sized companies include the highest level of competition and the need for complex organizational work. Obtaining permits, attracting serious Money- all this can be avoided by small firms, but not starting their active growth.
Cons of big commerce can be called:
Excessive concentration on the economies of the countries in which business is conducted.
Narrow localization of economic relations.
Inability to go beyond a certain company.
If we compare all forms of entrepreneurship in terms of advantages and disadvantages, then the latter will still be in a more advantageous position, since its negative sides are more than covered by huge incomes.
How to determine the difference between small business and medium and large
The difference between all types of business activities lies in the details. It is best to present them in a table.
Distinctive features
Small
Average
Large
Coverage
One enterprise
A network of firms in a city or region.
Network in different regions of the country or international.
Difficulties in getting a loan
Any amount
big finance
Missing
Adaptability
It is difficult and slow to adapt.
Often he himself becomes the initiator of making changes.
Amount of workers
No more than 100 people.
From 100 to 250 employees.
Over 251 people.
Annual income
Up to 2 million rubles.
Up to 800 million rubles.
Up to 2 billion rubles.
In addition to this, one more difference can be added between small, medium and large businesses. The state strongly supports small firms and the huge companies of which he is a shareholder. At the same time, medium-sized businesses literally have to face fierce competition. Coming to this level of development, you need to be prepared for such difficulties.
Basis for success
The well-being of each company depends on many factors, but if we talk about the size of the enterprise, then there is some base that should be followed in order to achieve maximum results with a minimum waste of resources.
For a small organization, employees are extremely important, including those in leadership positions and a clear pre-prepared development plan. If you follow him and watch effective work each employee, you can achieve very important victories and accomplishments.
Medium businesses need to learn how to quickly respond to changing conditions. Thus, you can get rid of one of the main drawbacks. No less success can be achieved with effective management. It is the management team that can facilitate rapid adaptation.
For a long-term operation, a large business needs a clear strategy that can function normally in a year, five or even ten years, that is, you should always think about the future. This will allow us to survive in the most difficult economic crisis, getting out of it without big losses.
Regulatory regulation
In our country any entrepreneurial activity regulated by dozens of legislative and regulatory legal acts. The most important among them are:
Civil Code, since we are talking about civil law relations.
Law on the protection of rights legal entities and entrepreneurs, which are guided by supervisory authorities.
Tax Code as one of the key documents.
Entrepreneurship Development Law.
In addition to them, you must follow the local regulations operating in the area where the business is conducted. So big firms it is often necessary to look back at international laws and regulations. To comply with all the nuances, you should enter in staffing lawyer's position. Small firms are enough, while medium and large companies need a permanent contract.
Efficiency mark
The main indicators by which the success of the functioning of an enterprise is traditionally assessed are profitability and profitability. But there are other important aspects on which the final result depends. They can be divided into 3 key groups:
A coefficient that characterizes how well the costs of production and investment investments pay off.
A parameter that expresses the overall profitability from sales.
Indicators that determine the return on capital.
It is not so difficult to correlate all the coefficients in one scheme and calculate the real profit, but the process requires painstaking work. If profitability is below the level that the company hoped for, some changes should be made to the work.
You need to calculate the budget in this way several times a year: in each quarter, and then in the final report. Large and medium-sized enterprises, in addition, must keep separate records for each of their offices in order to see real changes and weaknesses.
Conclusion
Large, small and medium business have significant differences. But at the same time, almost every entrepreneurial activity starts from scratch. Therefore, young businessmen have to go through all 3 forms of entrepreneurship. Naturally, on their way, they are guaranteed to encounter the shortcomings of each of the systems. At the same time, the main task will be to increase dignity in order to level the negative sides.
The main thing in the work is not to forget to adhere to the established rules and norms, otherwise it will not be possible to enter new markets and reach a large audience. You shouldn't even think that big business is a guarantee of success and longevity. Even the strongest companies sometimes face economic conditions that they cannot survive, while small firms simply adjust to new conditions and continue to grow their assets.
Any enterprise becomes a participant in market relations.
Companies in their work always face two main aspects: economic and legal. It is prohibited to conduct activities without taking into account organizational and legal norms.
The main function of any firm is to participate in the economy of the country in which it is located, and to introduce the required innovations in order to constantly develop it. We are talking here about the use, the search for alternative sources of energy, raw materials and other things.
Organizations are always dependent on changes in the market for their services and sales, they must adapt to them so that the work cycle does not stop.
All this is important for the company, regardless of its size, number of customers, annual turnover.
What is a small business: definition and features
Contrary to popular belief, small businesses include not only individual entrepreneurs, but also small companies with about 50 employees. The main features of this form are: