Law on Entrepreneurship Development. I don’t want to work for my uncle - small and medium-sized businesses in Russia

In every city of the Russian Federation, small and medium-sized businesses are an integral part of the economy. Support similar subjects carried out by introducing various programs to attract Money into development. This process is controlled by 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 adopted by the State Duma, and 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 perform functions public policy and develop the business sector, 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”. This term may include the 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 for maintaining a unified register by 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 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 .

IN Lately Small and medium-sized businesses in our country receive quite a lot of attention. and belonging to these business categories may enjoy some benefits, including:

• the possibility of using special tax regimes, reduced tax rates and other tax benefits;
• the right to apply simplified procedures and forms of accounting and static reporting;
• the opportunity to participate in state support projects for small businesses and receive subsidies from the state budget.

Recently, the fact that a subject is classified as a small business has become great importance in the field of public procurement: to such participants of announced requests for proposals under other equal conditions give priority over competitors. Some competitions are initially held with the condition that only small / medium-sized businesses can apply for participation in them, and their status must be confirmed.

How to determine which category of entrepreneurs you belong to? The criteria that allow an individual entrepreneur or legal entity to be classified into any of the categories are specified in Federal Law No. 209-FZ of July 24, 2007, aimed at the development of small forms of entrepreneurship in the country.

In 2015, the revenue criterion was doubled, and in 2016 another change was made to the law, which came into force in August. Now, instead of proceeds from sales, you should take the entire income from entrepreneurial activity.

Important! Income from business activities is calculated according to the rules of the Tax Code of the Russian Federation. That is, you simply take its value from the declaration for / UTII / income tax, depending on the regime.

Let's combine the criteria into one table:

Legal entities use all three criteria, individual entrepreneurs use only two: number of employees and income.

The number must take into account all employees, including those who work under the GPA and holding multiple positions. Employees of branches/representative offices/separate divisions of legal entities must also be counted.

The income limit was changed back in July 2015; the Government of the Russian Federation doubled the previous limits: previously they were 60, 400 and 1,000 million rubles, respectively.

Separately, we note that in order to obtain the status of a small business, an individual entrepreneur or legal entity must meet the specified criteria for three years (this period has also been increased by the latest Decree of the Government of the Russian Federation, previously it was two years). A similar situation arises when a small enterprise loses its status and moves to the next business category. That is, if you are now a small business, then even if you exceed the limit on number or revenue in next year, you will still be a small business. To move to the medium-sized business group, the limits must be violated for three years.

Due to recent changes, there is now no need to confirm the status of a small business - it is automatically assigned based on the data of your tax returns. In this case, income from the declaration for the previous year is taken for analysis.

From latest news It is also worth noting that since August 2016, the Federal Tax Service has been creating a register of small businesses, where it includes everyone who belongs to it. This, again, will simplify work for small businesses, since in order to receive the benefits they are entitled to, they will not have to provide additional documents: the presence of a company in the register already confirms that it belongs to a small business.

The register is available on the website Nalog.ru.

Here you can use the “Register Search” service to view data on yourself or your counterparties. To do this, in the search field you need to enter the TIN or OGRN or OGRNIP or the name of the legal entity or full name of the individual entrepreneur.

Individual entrepreneurship and its basics - where to start your own business, can you count on government support, how do small and medium-sized businesses differ, are there any peculiarities of running it in Russia? What is lending to small and medium-sized businesses, as well as several business ideas from IQReview.

“Small and medium-sized businesses” is a phrase that has been on everyone’s lips lately. Its development is important in any country - it helps create jobs, stimulates healthy competition, and supplies the market with necessary goods. What is it, and how do small and medium-sized businesses differ from each other?

Small business - This is entrepreneurship based on the activities of small enterprises, firms that are not members of any associations. Their activities are regulated by the Federal Law on Small and Medium Enterprises, adopted on July 24, 2007. The legislation defines a small business as an enterprise whose number ranges from 16 to 100 employees, the profit from its activities does not exceed 400 million rubles. Firms that employ a maximum of 15 people are recognized as micro-enterprises, and their income should not exceed 60 million rubles.

Medium business already assumes that the number of employees will be larger - from 101 to 250 people, and annual revenue is about 100 million rubles.

Comparison of Russian small and medium-sized businesses with foreign ones

If we compare data from Russia, Europe and the USA, it will become obvious that the number of small enterprises in our country is much smaller than outside the border. For example, in Europe tax fees small businesses are replenished state treasury by almost 50%.

Despite the positive dynamics of growth in the number of small enterprises in Russia, their indicators still lag behind foreign ones. Let's look at the numbers: in our country there are approximately 12 enterprises per thousand people, in European countries - from 37 to 70. The comparison in terms of the number of employees is also not in our favor - 22% versus 70%. As for GDP, the figures here are disappointing: 18% in Russia and almost 70% in the West.

The main difference between the development of domestic business and Western ones is economically more developed countries is that it is mainly focused on the service sector, and the number of enterprises involved in the processing industry or mining is negligible.

Many factors are responsible for such a significant difference between the number of small and medium-sized enterprises. The success of small and medium-sized businesses in the West is primarily due to government support - numerous programs regulating taxation, preferential lending systems and other incentives stimulate the development of entrepreneurship.

Problems of small and medium businesses

Domestic business, despite the constant attempts of the state to help in its development, still faces a huge number of problems - first of all, the imperfection of the tax system, the interference of criminal structures that control income, and pressure from the government.

The only way out of the situation can be acceptance special programs loyalty from the government.

Lending to small and medium-sized businesses

It is impossible to start your own business without investments and start-up capital. And if “finance sings romances”, the only option All that remains is to either find investors or take out a loan from the bank to develop your business.

The simplest and a budget option- apply for financial assistance to friends. If you are very lucky, then perhaps you will receive the required amount without collateral, checks and without interest. But if this is not possible, commercial financing remains.

Money to start a business

Another way is to turn to future “colleagues”, current large entrepreneurs. Perhaps some of them will be interested in your well-written business plan. The only “BUT” is that your payment for such help will be a share in the enterprise, and quite a significant one.

Well, the last option is to register as an individual entrepreneur and cooperate with a bank that issues loans to medium and small businesses.

Today, many banks have programs to support individual entrepreneurship.

In Sberbank, for example, you can get all the necessary advice, and on a special portal information resources for private entrepreneurs, which was created with the support of SME Corporation JSC, use the business navigator to calculate all expenses, draw up a business plan, find premises, find out whether you can count on government support.

Some types of business activities can count on receiving subsidies for the purchase of fixed assets from the state in an amount not exceeding 500 thousand rubles. To do this you will have to invest at least half own money, implement state registration. The enterprise should not specialize in trade - neither wholesale nor retail.

Now in some regions of Russia, so-called business incubators are being financed. These programs provide a good chance to save, for example, on rent, which is a good help - in major cities and in the capital, more than half of the enterprise’s revenue has to be paid for it. Upon receipt of such a government benefit, a new entrepreneur will be able to save additional funds to repay the loan.

Planning and organization of medium and small businesses

Strategic planning of your business is one of the main functions of its management, which is a clear designation of the main goals of the organization and ways to achieve them. This is the basis that helps you accept everything management decisions, since it is a kind of “model of the future” of the company, determines the prospects for its development on a comprehensive basis competitive market.

In our country similar tactics strategic planning medium and small businesses are not yet very widespread, but market relations are developing, competition is intensifying, and this is adding more and more relevance to it. The methods that were used before are already outdated and work very poorly. This makes business owners nervous, complaining that everything is to blame for poor management, force majeure situations, and a poor level of specialist training. But in fact, the problem most often lies in the fact that the entrepreneur simply does not see the strategy promising development your business for the near future, and even more so its long-term prospects. To do this, you need to calculate everything - the tactics of competitors, the needs and demands of the consumer, possible market changes.

The development of small and medium-sized businesses can be influenced by many completely unpredictable factors, and not giving them importance and due attention means deliberately driving yourself into a hopeless situation. That's why key task- this is planning and developing tactics, strategies for behavior in the market, taking into account all circumstances - both internal and external.

Forecasting in small and medium-sized businesses and its features

Unlike big business, in which all plans and strategic developments are carried out by representatives of senior management, and the project group can consist of from twenty to one hundred people, and their project documents number a hundred or two pages, in small and medium-sized businesses this phenomenon can rather be called an enterprise development program for a certain period of time. For the most part, such a plan is not even transferred to paper, and is solely a figment of the imagination of a private entrepreneur and his personal opinion regarding the “survivability” of the business for the next couple of years. But such a plan also includes very specific tasks associated with a specific time period, based on analysis, understanding of the market, “feeling” for own business, studying its strengths and weaknesses, the possibility of confronting competitors, determining the prospects in this industry.

Analytics helps to conduct a small audit of the current situation of the company and set key priorities for its activities. These priorities are presented as tasks - precise, coordinated with each other, with clear deadlines and indicating resources. The quality of formulation of such problems has an impact big influence on the success of their implementation, so simple and effective tools, for example, setting certain goals according to the SMART system, could be a good help for the business owner.

What is very important to remember at the initial stage of developing your business?

The first thing you need to “get into your head” is that you need to constantly monitor the execution of all tasks. Mistakes are not forgiven here, because the slightest inaccuracy can ruin your business in the bud. A good solution would be to place control points at minimal intervals from each other. In fact, at the very beginning of the formation of a small and medium-sized business, its management is unitary - everything is controlled by the director of the company and his assistants, they make the necessary adjustments and so on. But a good solution would be to seek help from temporary, hired personnel - usually their qualifications are higher, which is a definite plus.

How to set goals correctly?

At the very beginning of the implementation stage, some entrepreneurs are faced with the fact that the quality of execution is either poor or non-existent. In 90% of cases, this is not even connected with the qualifications or motivation of its performer, but with unclear and foggy planning, when the goal is not clearly fixed, is not tied to anything, and is not defined in time. Just for comparison: “our goal is to increase product sales” and “our main goal is to increase sales by 30% by January 2018” with a clear definition of performers, resources, and so on. The latter option has a much higher chance of being successful as it is more accurate and matches the success criteria outlined above.

Main points of strategic planning

It is important for a business owner to understand that for it to be successful, a simple mental representation of the development of events is not enough - they must be documented.

With such clearly defined tasks, which are divided into stages, it is possible to track the stages of the company's development, successfully synchronize all personnel, eliminate possible misunderstandings, and also minimize the risk of bottlenecks.

A strategic plan helps set the main guidelines for the development of the company, allows you to soberly and objectively evaluate it internal resources, development opportunities in the market. Of course, its presence cannot guarantee one hundred percent success of your enterprise, because no one is immune from errors, force majeure and other factors. But such visualized planning of goals, their description, tracking allows you to create the most favorable conditions to expand the company's influence, its growth, internal efficient allocation of resources and strong strengthening in the market.

Ideas for small and medium-sized businesses without large initial investments

First of all, you need to clearly determine the location of your “gold mine” - you must agree, it is unlikely that a business selling antique paintings and jewelry will be successful in the provinces. The most popular objects of small and medium-sized businesses among potential clients may become service and small trade enterprises. This area includes, for example, outreach computer diagnostics cars, a cleaning company, a mini-bakery or a grocery store. An excellent solution would be to become the owner of a payment terminal that allows you to pay public utilities, fines, telephone bills - you definitely can’t go wrong, because this is what people will always do.

Summarize. If you have two components - a great desire and even a small initial capital - you can organize an excellent business plan that will open the gates to your future great entrepreneurial activity!

Small and medium-sized businesses in Russia: systems of lending, guarantees and guarantees (video)

Changes have been made to the basic Federal Law No. 209-FZ, which defines the concept of small and medium-sized businesses, the basic principles and directions of support for this sector.

Small and medium-sized businesses are currently allocated important role in economic transformations. Without changing the approaches to regulating the SME sector, which were laid down seven years ago by the federal law “On the development of small and medium-sized enterprises in Russian Federation", reforming would be difficult. Practice dictates new requirements: the structure of the sector in terms of number, turnover and other indicators is changing; increasingly in demand in terms of implementation investment projects joint ventures with foreign participation or with participation large companies; overall coordination of the numerous and disparate support mechanisms created by the state is required.

What are the main changes made by Federal Law No. 156-FZ of June 29, 2015 to the Federal Law “On the development of small and medium-sized enterprises in the Russian Federation”?

The changes can be divided into two blocks.

The first concerns changes in the criteria for classifying legal entities as SMEs.

Second - creations special institute sector support – Federal Corporation for the Development of Small and Medium Enterprises.

The threshold for participation of foreign legal entities, as well as Russian legal entities that are not small and medium-sized businesses, in the authorized (share) capital of small and medium-sized businesses has been increased from 25% to 49%. In addition, organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with the Federal Law on Skolkovo, regardless of the share of participation in the authorized capital of such organizations of other legal entities (both foreign and Russian) are granted the status of SMEs. .

What will an increase in the share of foreigners and non-SMEs in SMEs benefit small and medium-sized businesses?

First of all, this additional opportunity attracting investments in Russian economy. One of the common forms of implementing investment projects is the creation of joint ventures.

Previously, most joint ventures did not fall under the criteria of small and medium-sized businesses due to the share of foreign participation in the authorized capital. This situation cut off a significant number of companies from government programs support designed exclusively for the small and medium-sized business sector. And the law corrected this situation,” the head of the Russian Chamber of Commerce and Industry emphasized in a commentary for RG Sergey Katyrin.

An important amendment was the increase in the period during which an enterprise retains its status as an SME, despite the change limit values according to the criteria of small and medium-sized businesses. This period has been increased from two to three years.

Director of the Department of Entrepreneurship and Services of the Russian Chamber of Commerce and Industry Anna Palagina noted that the basic law on the development of small and medium-sized businesses must correspond to the realities and keep up with them. Ideally, we should stay ahead of the curve by stimulating the development of the sector. The adopted changes will have a positive impact on the economy, as they will open up access to a new pool of companies to development programs for the small and medium-sized business sector.

The creation of the Federal Corporation for the Development of Small and Medium Enterprises is the second important block of changes.

The law introduced separate articles on the Federal Corporation, art. 25.1 and art. 25.2, which detail the tasks and functions of the corporation as a development institution in the field of small and medium-sized businesses. The functionality of the Federal Corporation includes powers to coordinate the activities of the SME support infrastructure, to ensure the integration of small businesses into procurement processes from large companies with state participation, to develop mechanisms for financial support of the sector and direct financing of credit and microfinance organizations. The corporation, according to the law, is obliged to annually send a report on the implementation of its activities to the President of the Russian Federation, the State Duma, the Federation Council, and the Government.

The law outlines a significant number of areas that must be worked out at the level of by-laws. For example, the composition, form, procedure, and timing of reporting by businesses that received support and organizations that form the SME support infrastructure will be determined later. The government should establish procedures for monitoring and assessing the conformity of procurement plans and annual reports on procurement of large companies from SMEs.

In general, the tasks and functions of the Federal Corporation are designed to synchronize efforts towards creating favorable environment for the development of small and medium-sized businesses in the country.

A single, convenient “access point” to support measures must be provided that is understandable to all business representatives. We note the timeliness and relevance of the creation state institute SME development, notes the President of the Russian Chamber of Commerce and Industry Sergey Katyrin.

Department of Entrepreneurship and Services, N. Kovalenko

In the cities and regions of the Russian Federation there are many small or medium-sized entrepreneurs who are an integral part of the country's economy. To develop the economy, the Government supports and helps individual entrepreneurs and legal entities to develop, invest in development. These processes, procedures and conditions, as well as legal relations between businessmen and the state, are regulated and controlled by Federal Law 209.

What is the law?

The Federal Law on Small and Medium Enterprises was adopted State Duma July 6, 2007, and approved by the Federation Council on July 11, 2007. The last changes to it were made on November 27, 2017. The Federal Law on Entrepreneurship has 27 articles. This law regulates and controls legal relations between citizens, legal entities and government authorities in the field of small and medium-sized businesses. It establishes standards, definitions of concepts, and ways to support small and medium-sized businesses in the Russian Federation.

• 1 tbsp. - the area covered and regulated by the described law;
• 2 tbsp. — other laws and acts regulating this area;
• 3 tbsp. — a list of concepts and their definitions used in Federal Law 209;
• 4 tbsp. — distribution of business entities by category;
• 5 tbsp. — statistical information on the activities of small and medium-sized businesses;
• 6 tbsp. — tasks and principles by which the Government controls and helps the development of entrepreneurship;
• 7 tbsp. — features of laws and acts regulating the sphere of entrepreneurship;
• 8 tbsp. — registers of persons belonging to small and medium-sized businesses;
• 9 tbsp. — powers of employees of public authorities;
• 10 tbsp. — powers of employees of state authorities of the constituent entities of the Russian Federation;
• 11th century — powers of local government employees;
• 12 tbsp. — interaction and cooperation of government authorities in the field of entrepreneurship;
• 13th century — bodies of coordination and meetings;
• 14th century — support and assistance to persons engaged in small or medium-sized businesses;
• 15th century — infrastructure to support individuals engaged in small or medium-sized businesses;
• 16th century — methods, processes and forms of support;
• 17th century - financial support;
• 18th century - support with property;
• 19th century — support with information and information;
• 20 tbsp. — support through consultations;
• 21 Art. — support in the field of education for persons engaged in small or medium-sized businesses;
• 22 art. — support in the field of innovation and industrial production;
• 23 art. — support in the field of craft activities;
• 24 Art. — support in the field of foreign economic activity;
• 25 Art. — support in the field of agricultural activities;
• 26 Art. — the Federal Law “On state support small business in the Russian Federation";
• 27 Art. — final terms and provisions of the Federal Law.

The Federal Law “On the support of small and medium-sized enterprises” is based on the provisions of the Constitution of the Russian Federation.

New amendments

The latest changes have been made to The federal law 209 November 27, 2017, upon adoption of Federal Law No. 356.

Changes have occurred in Article 25.1. According to new edition, the investment objects of small and medium-sized enterprise corporations are:

• Debt obligations of the Russian Federation;
• Deposit accounts in financial institutions.

In Art. 25.1 clauses 11.1 to 11.7 were added. According to them, subsidiary corporations now also have the right to invest funds. The procedure and conditions for placing funds or investing them are determined by the board of directors of the corporation.

Small or medium-sized corporations are required to comply with the following regulations:

• Sufficient amount of capital;
• The insider's exposure must be cumulative;
• The amount of risk for counterparties is maximum;
• Maintaining the ratio of corporate capital and liabilities.

The calculation of conditions and standards is carried out in accordance with the instructions of the Government of the Russian Federation. Inspections of corporations for compliance with the conditions, requirements and standards established by the Government of the Russian Federation are carried out by audit organizations. All numerical values ​​and information about compliance with standards must be open and posted on the official website of the corporation.

In Article 25.2, changes have been added to Part 6.1. A corporation's board of directors may decide to allow negative financial results. However, this can only happen in planned reporting periods.

In the article, four changes occurred on July 26, 2017, with the adoption of Federal Law No. 207.According to this article, small and medium-sized businesses include:

• Economic societies;
• Individual entrepreneurs;
• Business partnerships;
• Farms or peasant households;
• Cooperatives in production;
• Consumer cooperatives.

Changes occurred in part 1.1, paragraph 2, subparagraphs a and b. The number of employees of small and medium-sized businesses should not exceed one hundred people (for small businesses) and 250 (for medium-sized businesses). According to the changes to clause 2.1, the government of the Russian Federation has the right to establish and change the maximum number of employees for organizations, companies and small and medium-sized businesses for the past calendar year.

Changes in the category of entrepreneurship from small to medium, from medium to large and vice versa occur if within three calendar years there was a change in the number of employees. In cases of a newly created or newly registered individual entrepreneur or legal entity. persons if the information has been changed or stored in unified register, then the category of entrepreneurship is maintained or changed accordingly.

Text of the current edition of Federal Law 209

The Federal Law on Entrepreneurship was based on the acts of the Constitution of the Russian Federation. Everyone who wants to run a small or medium-sized business has certain rights and responsibilities; the Russian government supports and helps entrepreneurs. To understand in what cases you can seek help, what categories a business falls into, and how to avoid making mistakes for which you may be held liable, it is recommended that you read or study Federal Law 209.