209 Federal Law on the development of SMEs. Law on business activities in the Russian Federation

A new Federal Law dated July 24, 2007 No. 209-FZ on the development of small and medium-sized businesses was adopted. It defines the criteria for classification as small and medium-sized businesses, as well as the main goals and principles public policy for the development of these enterprises. Material on the provisions of the new law was prepared by L.P. Fomicheva, auditor, member of the Chamber of Tax Consultants of the Russian Federation.

Note:

Note:
* We wrote about this.

At the end of July, the President signed Federal Law No. 209-FZ of July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as Law No. 209-FZ).

The former Federal Law of June 14, 1995 No. 88-FZ "On state support small business in the Russian Federation" (hereinafter referred to as Law No. 88-FZ) was adopted in 1995 and established certain benefits and privileges. For example, if changes in tax legislation were unfavorable for a small business entity, it could pay taxes according to the law that was in force at the time of creation*. For many years, such a moratorium saved small businesses from increased UTII rates, the introduction of VAT for private entrepreneurs and other difficulties. Legislators and fiscal authorities tried to ignore the clause of the law, but the Constitutional Court of the Russian Federation repeatedly pointed out mandatory use.

Note:
* For arbitration practice on this matter, see.

Law No. 88-FZ also provided for the right of small enterprises to accelerated depreciation: they could apply double standards, and also additionally write off as depreciation charges up to 50 percent of the original cost of fixed assets. Most of these benefits have been abolished since 2005*, but the moratorium provided continues to apply. For example, if a company was registered on December 30, 2005, then it can use the tax legislation in force at that time until almost the end of 2009 (although it will have to defend this right in court).

Note:
* We wrote about this.

The new law determines what support small and medium-sized businesses can count on.

Small and medium enterprises: criteria

Articles 3 and 4 of Law No. 209-FZ define the concepts of small and medium-sized businesses. These include consumer cooperatives included in the Unified State Register of Legal Entities and commercial organizations(except for state and municipal unitary enterprises), and individuals entered into the unified state register individual entrepreneurs and those carrying out entrepreneurial activities without forming a legal entity, peasant (farm) enterprises that meet certain criteria.

First criterion- composition of founders of legal entities. To be considered a small or medium-sized enterprise, the share of state property, foreign founders or public organizations in the authorized capital should not exceed 25 percent (with the exception of the assets of investment funds). No more than a quarter of the shares (shares) may belong to other legal entities that are not small enterprises. A similar condition was contained in Law No. 88-FZ.

Second criterion- average number of employees. The small category includes companies with a staff of 16 to 100 people. Organizations with no more than 15 employees are recognized as microenterprises, which also fall into the small category. A medium-sized company is considered to have between 101 and 250 employees. Average number of employees for calendar year is determined taking into account all its employees, including those working under civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and other separate divisions.

Third criterion- revenue from the sale of goods, works, services and (or) book value of assets for the previous calendar year. Revenue is determined in the manner established by the Tax Code of the Russian Federation - excluding VAT. The book value of assets is determined in accordance with the legislation of the Russian Federation on accounting.

The maximum values ​​of these values ​​will be determined by the Government of the Russian Federation once every five years on the basis of data from continuous statistical observations of small and medium-sized businesses.

Statistical bodies will have the right to conduct sample observations through monthly or quarterly surveys (for microenterprises - once a year).

Principles of supporting small and medium-sized businesses

Article 6 of Law No. 209-FZ defines the main goals and principles of state policy for the development of small and medium-sized enterprises.

Among the main principles: ensuring equal access of subjects to participation in support programs, delimitation of powers of various levels of government, participation of representatives of small and medium-sized businesses in the formation and implementation of state policy in the field of development of small and medium-sized businesses, examination of bills.

Among the main goals and principles of state policy in this area, Article 7 names: the introduction of special tax regimes, simplification of tax rules, accounting And statistical reporting, tax return forms for individual taxes and fees, the establishment of preferential procedures for the privatization of state and municipal property, special forms of participation in procedures for placing orders for the supply of goods and services for state and municipal needs.

Support is provided to those entities that are included in the registers of small and medium-sized businesses - recipients of such support (Article 8 of Law No. 209-FZ). The procedure for its conduct is established by the Government of the Russian Federation.

Specific benefits are not specified in Law No. 209-FZ. They will be included in development programs that, on the basis of this law, will be adopted by authorities at all levels. The forms of support include: financial, property, information, consulting, support in the field of training, retraining and advanced training of personnel, etc. Their possible types are named in separate articles of the Law.

Article 14 of Law No. 209-FZ establishes the application procedure for subjects to apply for local support, as well as the openness of support procedures. However, it cannot be provided to small and medium-sized businesses that are credit or insurance organizations (with the exception of consumer cooperatives), investment and non-state pension funds, professional market participants valuable papers, pawnshops, participants in production sharing agreements, persons engaged in entrepreneurial activities in the field of gambling, non-residents under currency legislation (except for cases provided for international treaties RF).

Article 17 of Law No. 209-FZ provides that financial support for small and medium-sized businesses and organizations that form the support infrastructure is provided at the expense of the relevant budgets by providing subsidies, budget investments, state and municipal guarantees for the obligations of these organizations.

Financial support is not provided to: those engaged in the production and sale of excisable goods, as well as the extraction and sale of minerals.

Property support is also provided (Article 18 of Law No. 209-FZ), which can be expressed in the form of transfer of ownership and (or) use of state or municipal property, including land plots, buildings, structures, structures, non-residential premises, equipment, machines, mechanisms, installations, Vehicle, inventory, tools, on a paid and free basis or on preferential terms. The property must be used for intended purpose and cannot be assigned or contributed to the authorized capital of other enterprises.

In addition, the law names forms of information, consulting and personnel support. It is planned to allocate preferential subsidies, loans, property, create information infrastructure and consulting centers, etc.

Transitional provisions of the law on support of small and medium-sized businesses

Law No. 209-FZ comes into force on January 1, 2008, with the exception of provisions relating to the powers of the Government of the Russian Federation to establish limit values revenue and book value of assets, as well as conducting continuous statistical observations of their activities. These provisions come into force on January 1, 2010.

Since January 1, 2008, small businesses that operated under the old law and do not meet the conditions for classification as small businesses established by the new Law No. 209-FZ retain the right to previously provided support in accordance with federal and regional programs for the development of small and medium-sized businesses entrepreneurship for six months, i.e. until the end of June 2008.

In the summer of 2015, many changes were made to legislative acts for entrepreneurs. The Law on Support of Small and Medium Enterprises has undergone the greatest adjustments.

What changed in June 2015?

Amendments were made to the Law on Support of Small and Medium-Sized Enterprises on June 29, 2015, according to which the threshold for participation of foreign companies and individuals in the authorized capital of business entities is increased. If previously their share could not be higher than 25%, now this figure has increased to 49%. This means that legal entities in the Russian Federation can attract more foreign investors to develop their own business.

These restrictions do not apply to enterprises engaged in the practical implementation of technologies, inventions, software development, as well as legal entities supporting the activities innovation center"Skolkovo".

For companies taking part in Skolkovo research projects and having a stake in the investment partnership, the transition to the category of business entities provides a number of advantages:

• Rules for tax reporting are being simplified.
• Requirements for maintaining accounting records are being relaxed.
• Certain benefits are being introduced when privatizing state or municipal property.
• There is an opportunity to supply goods or perform work for the needs of the state or constituent entities of the Russian Federation.
• Special measures are in place to ensure and satisfy the interests and rights guaranteed by law.
• Additional financial incentives.

In addition, it has changed maximum size revenue to be classified as a subject, and in 2015 for micro-enterprises it is 120,000,000 rubles, for small enterprises - 800,000,000 rubles, and for medium-sized enterprises - 2,000,000,000 rubles. for the previous year (“Government Decree No. 702 dated July 13, 2015”).

For comparison: the previously effective Resolution No. 101 dated 02/09/2013 established for micro-enterprises - 60,000,000 rubles, for small enterprises - 400,000,000 rubles, and for medium-sized ones - 1,000,000,000. The maximum amount of revenue is reviewed and adjusted by the Government once every 5 years, but the global increase in the amount occurred precisely in 2015.

The most important news was the publication of Decree of the President of the Russian Federation No. 287, according to which the Government’s proposal to create a Federal Corporation for the Development of Small and Medium Enterprises by renaming the Credit Guarantee Agency was adopted. The main goal The creation of the Corporation is all possible interaction with enterprises. Its other functions have also been determined:

• Providing assistance to Russian business representatives.
• Attracting investments for the dynamic development of domestic entrepreneurship, including from foreign companies.
• Versatile assistance in the development of investment projects that are directed to the capital of organizations (entities).
• Information interaction with subjects and authorities, the municipality and other bodies that promote business development.
• Development and improvement of methods for supporting entrepreneurs.
• Appeal to the antimonopoly service authorities in case of non-placement in a single information system by the customer of procurement data, or in case of violation of the posting deadlines, as well as in case of illegal demands of the customer for the documents provided by the procurement participants.
• Appealing to judicial authorities against unlawful actions taken by customers against subjects.
• Monitoring compliance of procurement plans with legal regulations.
• Providing property support in the form of registration of ownership of real estate to subjects.
• Monitoring the provision of assistance to entrepreneurs by federal, regional and municipal authorities.
• Analysis of annual procurement reports.

The Corporation will be headed by CEO, as well as the Management Board and the Board of Directors. To contact this organization entrepreneurs will be able to visit the Multifunctional Center, or order the required service through the Unified Government Services Portal. It is also planned to open branches, consultation departments and representative offices - they should interact with business entities on their territory.

Moratorium on small business inspections

On July 1, 2015, the State Duma approved Draft Federal Law No. 814738-6 “On Amendments to the Federal Law “On the Protection of the Rights of Legal Entities...”, which comes into force on January 1, 2016. According to it, until December 31, 2018, individual entrepreneurs and legal entities. persons are exempt from scheduled inspections. However, this does not apply to organizations working in the field of environmental, fire safety or state security - they will be checked as before.

Also, “supervisory holidays” will not apply in a number of other cases:

• If an LLC or individual entrepreneur within three recent years flagrantly violated the law and were subject to administrative sanctions; a decision was made to suspend their activities or their licenses were revoked.
• If the date of scheduled inspections was set before the date of entry into force of the Law.

Constant support from the State and the introduction of certain benefits for entrepreneurs provide an incentive to develop business at an accelerated pace, and this directly affects the economy of the country as a whole.

Over the years, interests small companies and entrepreneurs in various fields of activity were protected by the Law on State Support of Small Business. This normative act guaranteed small companies preferential terms of lending, insurance, preservation of the order and conditions of taxation, as well as a number of simplified procedures in entrepreneurial activity. However, since the adoption of this Law, much has changed, and some of its provisions have become outdated and declared no longer in force. In order not to leave small businesses without state support, the legislator did not introduce amendments and additions to the existing Law, but developed a new one - the Law on the Development of Small and Medium-Sized Businesses, which comes into force on January 1, 2008. The very name of the document indicates that the state intends to take care not only of small enterprises and entrepreneurs, but also of the development of medium-sized businesses.

So, July 24, 2007 accepted new law“On the development of small and medium-sized businesses in the Russian Federation” N 209-FZ (hereinafter referred to as Law N 209-FZ), which will come into force on January 1, 2008 and will replace the currently valid Federal Law of June 14, 1995. N 88-FZ "On state support for small businesses in the Russian Federation" (hereinafter referred to as Law N 88-FZ).

Law No. 88-FZ is actually not applied in practice, since the preferential tax regimes for small businesses provided for therein lost force with the adoption of the Tax Code of the Russian Federation and the Federal Law of July 31, 1998. N 148-FZ "On the single tax on imputed income for certain types activities." In addition, no relevant by-laws were adopted to ensure the actual implementation and application of this Law.

Law N 209-FZ introduces the concept of medium-sized entrepreneurship, which is widely used in world practice. Innovative, in comparison with the previous Law, is also the possibility of classifying consumer cooperatives, which, as is known, are non-profit organizations, as small and medium-sized businesses.

Small and medium-sized businesses include legal entities and individual entrepreneurs that meet the criteria established by Law N 209-FZ:

1. Composition of assets.

In the authorized or share capital or mutual fund of small and medium-sized businesses - legal entities, the share of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign citizens and legal entities, public and religious organizations, charitable and other funds should not exceed twenty-five percent (with the exception of assets of joint-stock investment funds and closed-end mutual investment funds). The share of participation of other legal entities (that are not small and medium-sized businesses) in the capital of a small or medium-sized enterprise should also not exceed twenty-five percent. Similar requirements for the authorized capital of a small enterprise are established by the currently valid Law No. 88-FZ.

2. Average number of employees. This indicator should not exceed:

a) from one hundred one to two hundred fifty people inclusive for medium-sized enterprises;

b) up to one hundred people inclusive for small enterprises; Among small enterprises, microenterprises with an average number of workers of up to fifteen people stand out.

The current Law No. 88-FZ establishes different maximum permissible number of employees for different fields of activity. There is no such division in the new Law.

3. Revenue from the sale of goods (work, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year.

This indicator should not exceed the maximum values ​​established by the Government of the Russian Federation for each category of small and medium-sized businesses.

This criterion is new compared to the previous Law. From January 1, 2010, the Government of the Russian Federation will begin to establish it once every five years, taking into account “data from continuous statistical observations of the activities of small and medium-sized businesses.”

The category of a small or medium-sized business is determined in accordance with the largest condition - the number of employees or the amount of revenue from the sale of goods, work or services. The category of a small or medium-sized enterprise is changed only if the number of employees or revenue remains above or below the limit values ​​for two calendar years, following one after another (clauses 3, 4, article 4 of Law N 209-FZ).

Features of legal regulation of the development of small and medium-sized businesses

Art. 7 of Law No. 209-FZ. The state provides many measures for the legal regulation of the development of small and medium-sized businesses:

Special tax regimes, simplified rules of conduct tax accounting, simplified tax return forms for certain taxes and fees for small businesses;

A simplified accounting reporting system for small enterprises carrying out certain types of activities;

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) for the purpose of placing 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 exercise of state control (supervision);

Measures to provide financial support for small and medium-sized businesses;

Measures to develop infrastructure to support small and medium-sized businesses;

Other measures aimed at ensuring the implementation of the goals and principles of the Federal Law.

Articles 9, 10, 21 - 25 of Law N 209-FZ contain a detailed list of measures of information, consulting and other types of support for small and medium-sized businesses. Measures to support small and medium-sized businesses provided for by the Law, in particular, include:

Publication of information on federal and regional entrepreneurship support programs, on organizations that form the infrastructure for supporting small and medium-sized businesses;

Creation of organizations that provide consulting support to small businesses;

Support in the field of training and retraining of personnel;

Support in the field innovation activity and industrial production;

Support in the field of foreign economic activity;

Support in the field of craft activities;

Support for organizations engaged in agricultural activities.

Special mention should be made of measures of property and financial support.

Registers of "aid" recipients

Federal authorities executive power, executive authorities of the constituent entities of the Russian Federation, local governments that provide support to small and medium-sized businesses, maintain registers of small and medium-sized businesses - recipients of such support. The registers contain information, in particular, about the type, form and amount of support provided, the period of its provision, as well as violations of the procedure and conditions for providing support, including misuse of support funds. The procedure for maintaining registers is established by the Government of the Russian Federation (clauses 1, 2, 4 of Article 8 of Law No. 209-FZ).

The information contained in the registers of small and medium-sized businesses - recipients of support, is open for review by individuals and legal entities. Information about small and medium-sized businesses and the support provided to them is excluded from the registers after three years from the expiration date of the provision of support (clauses 5, 6 of Article 8 of Law No. 209-FZ).

The current Law N 88-FZ first provides for the need to register a legal entity as a small business entity and only after receiving the appropriate certificate - the possibility of using the privileges and benefits established for small businesses. For individual entrepreneurs such registration is not required. In accordance with the new Law, “preliminary” registration is excluded; the criteria for compliance with the category of small or medium-sized businesses will be checked each time they apply for or use specific support measures.

Who will be left without support

Support, in accordance with the Law, cannot be provided to small and medium-sized businesses that are credit institutions, insurance organizations (except for consumer cooperatives), investment funds, non-state pension funds, professional participants in the securities market, pawnshops, participants in production sharing agreements, entrepreneurs in the field of gambling business, as well as non-residents of the Russian Federation (clause 3 of article 14 of Law No. 209-FZ).

Small and medium-sized businesses engaged in the production and sale of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals, also cannot be provided with financial support (clause 4 of article 14 of Law No. 209-FZ).

In every city of the Russian Federation, small and medium-sized businesses are an integral part of the economy. Support for such entities is carried out through the introduction of various programs to attract Money into development. This process is controlled Federal law 209-FZ in the Russian Federation.

The current Federal Law-209 controls the relationship between individuals, legal entities, organs state power, local government in the field of development and modernization of entrepreneurship. The legislation describes the concepts of small and medium-level business entities, talks about ways to support the infrastructure they own, as well as methods for such support.

On July 6, 2007, the law was passed State Duma, and was approved by the Federation Council 5 days later. The latest changes to the law were made on July 3, 2016.

Latest changes made to 209-FZ “On the development of small and medium-sized businesses” in the Russian Federation

The latest changes to the Law “On Entrepreneurship” were made on July 3, 2016. From the amendments in the latest edition of Federal Law-209, it should be noted that small and medium-sized businesses now mean:

• Business partnerships;
• Societies;
• Cooperatives created for production;
• Agricultural Consumer Communities;
• Individual entrepreneurs and farms.

To apply for support, you must meet the conditions of a small or medium-sized enterprise under Federal Law-209. They must fulfill the functions of public policy and develop the entrepreneurial sphere of activity, including medium and small businesses. In addition to general changes in the law, we suggest studying the articles that have been amended:

Article 4 209 Federal Law

The law describes the categories of small and medium-sized businesses. These were mentioned in the general changes. If they operate under this name, they must represent following conditions according to Federal Law-209:

• The total share of participation should not exceed 25% for municipal, public and religious organizations. If it is a limited liability company, the share of one participant should not exceed 49%;
• Must own shares joint stock company in the innovative economic sphere;
• Organizations and individual businesses must receive the status of project participant, etc.;

The following articles have undergone changes:

Part 1 of Article 4, subparagraph “e”

It defines the concept of “shareholders”. Under this term there may be Russian Federation, its subjects, religious and public organizations, various charities, which can own assets in the amount of up to 25 percent of the joint stock company. Foreign entrepreneurs and organizations that do not own constituent entities of the Russian Federation may own no more than 49% of the shares of a joint-stock company in accordance with Federal Law-209.

Article 4.1 part 6

The law describes changes to the rules of conduct unified register small and medium-sized businesses. Document FZ-209 is submitted every year no later than July 5. Additionally, a certain list of normative legal acts is included. The list is compiled based on the data provided as of July 1 of the current calendar year.

Article 4.1 part 7

The words “from the specified part 6” were replaced with “specified in parts 6, 6.1 of this article.”

Article 25.1 part 4 clause 12.2 - 12.3

It was supplemented by the above paragraphs in the law. Their main essence is that small and medium-sized businesses can contact federal authorities executive power, if the regional guarantees of companies, which are provided for in Article 15.2 of the current Federal Law, are not observed.

Clause 12.3 in Federal Law 209 states that small and medium-sized businesses must maintain a single register.

To find out about full list changes in the law, download the latest version of the document from .