How to determine the size of a business small medium large. Basic characteristics of entrepreneurship

The criteria for qualifying as a small business in 2018 are similar to those in force in 2017. Let us consider in more detail who belongs to small businesses in 2018 and what are the criteria for involving companies in this kind of activity.

Who belongs to small business entities

According to Art. 4 of the Law "On the Development of Entrepreneurship in the Russian Federation" dated July 24, 2007 No. 209-FZ, various economic entities are classified as SMEs (small businesses), namely:

• individual entrepreneurs;
• peasant (farming) households;
• business companies;
• business partnerships;
• consumer cooperatives;
• production cooperatives.

All of them are obliged to comply with the main and additional criteria for small business, specified in the law 209-FZ. They are related to the fundamental characteristics of the management of any company, namely: the number of employees, the income received and the composition of the authorized capital. On their basis, it is determined whether an organization can be considered small or whether it must be ranked among other categories of economic entities. Let's consider what criteria a small business is characterized by in more detail.

New regulation in the legislation to classify an organization as a small business

In 2016, the Resolution of the Government of the Russian Federation "On the limit values ​​of income ..." dated 04.04.2016 No. 265 was published. It says that now one of the parameters used to classify a subject as a small business is not revenue from the sale of works or services, and a broader characteristic is the income received over the past calendar year in the implementation of all types of activities. The maximum value of this criterion has not changed and remained the same compared to 2015-2016: for small companies, the yield limit is 800 million rubles.

In connection with the entry into force of the new resolution 265, it can be said that some enterprises will lose their small status and, accordingly, will not be able to take advantage of the benefits of simplified accounting, cash discipline and personnel workflow. As for other criteria for classifying enterprises as small, medium or large, they remained unchanged.

You can find out about the criteria for micro, small and medium-sized enterprises in the material on.

Basic and additional criteria indicating small businesses

In addition to the profitability parameter, the main criteria include the average headcount for the past calendar year. For small businesses, this characteristic ranges from 16 to 100 people. The average headcount is calculated based on a certain rule, namely:

1. First, the average number of full-time staff is calculated.
2. After that, the average number of part-time personnel is determined.

As for the additional criteria, they include the total percentage of membership of other economic entities in the authorized capital of the entity. First, for business partnerships or societies, this indicator should have no more than 25% of the total participation of the Russian Federation, constituent entities of the Russian Federation or municipalities, public organizations or charitable foundations. Secondly, the fund must have no more than 49% of the total percentage of participation of other legal entities (not considered small enterprises) or foreign companies.

The criteria for a small enterprise can also be met by legal entities whose activities are related to intellectual developments in various fields, for example, the creation of information databases, industrial designs, etc.

With regard to joint-stock companies, they can also have the status of a small organization, only in this situation their shares should belong to the innovative sector of the state economy.

Does the company belong to the SMP (step-by-step table for determining the status of the company)

Let's consider the algorithm for determining the category of a company step by step.

The nuances of small and medium-sized businesses

If a small enterprise meets the criteria of 2018, it is entered into a special register of small and medium-sized businesses, created on August 1, 2016. At the same time, the organization is not obliged to submit any special information to the tax authorities or perform other actions - it is automatically classified as a small business. FTS employees classify companies as small on the basis of information provided by them in the usual manner, which include:

• average number of employees;
• data from the Unified State Register of Legal Entities or EGRIP;
• tax returns.

It should be noted that enterprises with a small status are entitled to certain benefits in the field of accounting. These include the following points:

• The right not to set a limit on the cash balance at the cash desk. In the event that it was installed earlier, the management can issue an order to cancel it.
• The ability to conduct simplified accounting.

See also: When a small business turns into a medium or large

There are certain circumstances, the occurrence of which will lead to the fact that the organization will lose the status of a small business. Naturally, this is because it will not qualify for small businesses in 2018. These conditions include the following points:

1. If the circumstances are associated with an increase in the percentage of participation in the authorized capital above the maximum value, then the enterprise will lose its small business status. In this case, the moment of transition to a medium or large enterprise is the date of making an entry in the Unified State Register of Legal Entities on the change in the authorized capital of the organization.
2. If the circumstances are related to an increase in the average number of personnel or income from all types of entrepreneurial activity above the limit established by law, the status of small is retained by the enterprise for three years. After the expiration of the mentioned period, a small business will lose this status and become medium or large, depending on the value of these criteria, as indicated in paragraph 4 of Art. 4 of Law 209-FZ.

Outcomes

To be classified as a small business, a company must meet the criteria specified in Law 209-FZ. These include the average number of personnel, income from all types of activities and the share of participation in the authorized capital. If all the conditions meet the required values, the company automatically receives the status of small and is entered by the tax authorities into a special register of small and medium-sized businesses in Russia.

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 of article 3 of Federal Law No. 209-FZ). It is convenient to be an SME and especially a small business, because small businesses, for example, can generally run and form. Small businesses may not approve the limit of the cash balance (clause 2 of the Directive of the Central Bank of Russia dated March 11, 2014 No. 3210-U). At many small enterprises in 2019 it is impossible to carry out scheduled inspections (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).

Small and Medium Enterprises: Criteria 2019

The criteria for small businesses in 2019 are established by Art. 4 of the Federal Law of 24.07.2007 No. 209-FZ.

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

At the same time, we will divide such criteria into 3 groups: legal criteria, criteria for number and criteria for income. If a business entity or business partnership meets at least one of the legal criteria, it is necessary to check their compliance with the headcount criterion (or rather 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 the number and income are important. Other conditions are not taken into account for them.

Legal criteria

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

Small and Medium Enterprises: 2019 Criteria by Headcount

Small and Medium Enterprises: Income Criteria

To make a decision about choosing a form of running your own business, you need to know about all types of benefits that the current government regulation provides to various types of enterprises.

For businesses that can be classified as small businesses, tax and other benefits are provided, permission is given to apply a simplified accounting procedure.

To begin with, an accountant needs to know that a small business is not a separate organizational and legal form, but a set of business criteria:

• the amount of income,
• number of employees
• shares of participation in the authorized capital of an enterprise in Russia, regions of the country, municipalities.

Small business - criteria for attribution

Small businesses are usually set up in the form of LLCs. Small businesses, if they meet the necessary requirements, also include individual entrepreneurs and peasant farms.

The aspects for which a business is considered small change frequently. 2008 saw the last changes to date. It is connected with the economic policy of the state and the level of inflation.

So in 2014 an organization will be recognized as small if:

1. the state share of participation in its authorized capital is not higher than 25%;
2. it was not formed during the reorganization or privatization of a state-owned enterprise;
3. profit from production or provision of services for the past year does not exceed 400 million rubles;
4. the average number of employees of the enterprise for the last year is no more than 100 people.

The criteria for determining the amount of profit are determined, as a rule, by the Tax Code of the Russian Federation. When calculating the number of employees, all employees are taken into account, including those accepted under civil law contracts and in branches.

A newly formed legal entity can be registered with the inspectorate as a small enterprise immediately after its creation and within a year from the date of creation (provided that the criteria for income and number of employees are met).

An operating business must meet the above criteria for at least 2 consecutive years preceding the year of application.

New organizations must apply within a month from the date of their registration, existing ones - no later than December 31 of this year in order to have a chance to take advantage of the benefits from January 1 of the new year.

A small business can choose to apply both the usual form of taxation and the simplified taxation system or UTII

In addition, a small business can choose the system of agricultural taxation (UAT) if it meets the requirements for the type of business, and agricultural production is its main type of business.

Small business benefits

The state helps small businesses with numerous benefits.

As a rule, city administrations provide preferential rates for renting premises near the city, benefits for regional taxes and fees.

Any constituent entity of the federation has the right to decide for itself on which of the taxes assigned to it it will provide benefits to small businesses.

What is more important, small businesses have the right to accelerate depreciation of basic assets (machinery, real estate, other equipment), which helps to reduce the overall volume of taxation.

There are also value added tax benefits for leasing transactions.

For small businesses, there is a simplified system for buying out leased real estate, established by Federal Law No. 159-FZ.

Small businesses pay taxes in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, if they have chosen this particular system. As noted above, a small business can remain on the general tax system.

This is important in cases where the counterparty insists on the need to work with a VAT payer and partially reduce its costs of paying this tax.

Here you always have to choose, and if you intend to work primarily with such clients, then you do not need to resort to a simplified system.

Although it is quite beneficial and convenient. With it, they do not pay income and property tax and VAT, excluding those paid when importing products.

Full repayment is subject to personal income tax and social tax

Income tax is replaced by one of two forms of income tax payment:

• on net income
• income minus costs.

In the first case, 6% of all income is subject to payment, in the second, 15% is paid from the difference between profit and costs.

Not all types of expenses are considered as costs, but only a few, determined by the Tax Code and named in a separate line. There, a closed list and the definition of "other expenses" are not applied. Inspections always check very carefully the eligibility of different types of costs.

It is allowed to change the object of taxation no more than once a year. When setting it for next year, an application to the tax office must be submitted no later than December 20 of the current year.

Accounting statements in small businesses, accounting features

Small businesses, within the framework of the simplified taxation system, use the cash method of income accrual.

That is, money is taken into account in accounting when it is received at the cash desk or on the current account, and not when calculating or issuing an invoice.

Taxes are paid by the advance payment method. The advance payment is sent to the budget no later than the 25th day of the month from the beginning of the quarter.

It is calculated according to the information of the previous tax period. At the end of the quarter, a recalculation and the necessary additional accruals take place.

If the advance payment has exceeded the actual payable, the difference is offset against payment for future periods

Financial statements are submitted once a year, at the end of the first quarter of the year following the reporting one.

The ability to use a simplified taxation and reporting system for small businesses is a single benefit defined at the federal level.

In this case, there is no need to maintain a balance sheet. It is replaced by fairly simple forms - a book of income and expenses (the form is established by the Ministry of Finance). It is conducted quite simply, without the use of double entry and chart of accounts.

Until the beginning of 2003, only small businesses could apply the simplified taxation and reporting system, now it, in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, is also available to some other forms of doing business (individual entrepreneurs, peasant farms).

When conducting accounting, a small business accountant needs to keep in mind the following:

• if the enterprise in the current year has gone beyond the scope of a small enterprise in terms of revenue or number of employees,
• it is obliged to return to the general accounting system from the beginning of such a year and recalculate taxes.

For this reason, the attitude towards the criteria for classifying an enterprise as small must be very scrupulous.

If necessary, receive a part of payments in excess of the permissible turnover volumes after the end of the annual period. In addition, you need to scrupulously maintain the primary accounting documentation so that you can always restore the reporting.

The choice of a small business as a form of doing business is due to many factors and is very convenient for a practical and careful business, especially in the manufacturing sector.

Small business is a concept that is used both in an informal context and in regulatory legal acts. The first option is used depending on the subjective perception of a specific person, the elements of commercial conduct at the appropriate level.

As a rule, people understand the concept of small business as a small entrepreneurial activity that is carried out privately. Anyone who owns a small kiosk, a hairdresser's or a small shop in his private possession is referred to in modern times as a private entrepreneur or the owner of a "small business".

What is Small Business?

In fact, in the legislation, there are special criteria from which the main differences between micro, small and medium-sized businesses proceed. This list of criteria includes:

1) The number of employees.

2) Annual income.

Based on Federal Law No. 209 and Resolution No. 702, small businesses and organizations include those firms that:

1) They have 15-100 people in their staff.

2) Have an annual income of 120-800 million rubles.

Undoubtedly, not every beginner entrepreneur succeeds in meeting all the noted criteria. That is why, if he fails to comply with the noted norm by which a small business qualifies, legally, his firm is a micro-enterprise.

Summing up, we can say that even the smallest private enterprise or organization should be understood as a small business. However, for the legal relationship, it is necessary to bring the given firm to those normative indicators that will belong to the class of small or medium-sized businesses, otherwise the company is assigned the status of "micro-enterprise".

What is a Medium Business?

It should be said that medium-sized business is more domestic than normative, but in the legislation this concept can be used on the basis of normative acts. Based on the everyday use of the term "medium business", one can understand not too large-scale enterprise or organization, but it plays a significant economic or economic role of a country or region. This type of business can be attributed to a network of workshops, companies or a group of legal entities.

The legislation of the Russian Federation clearly defines the concept and structure of medium-sized businesses. So, the following can be attributed to a medium-sized enterprise:

1) Staff of 101-250 employees.

2) Annual income is - from 801 million to 2 billion rubles.

These are the indicators that small and medium-sized companies and enterprises are divided into. Undoubtedly, when opening even the most modest network of workshops or beauty salons in the vicinity of a region or city, legally this will refer to a medium-sized business, since it follows the structure and concepts of medium-sized business.

What is the fundamental difference between small and medium business?

In order to give the correct answer to this question, it is necessary to conduct an analysis from a legal and economic point of view.

From the household level, this is, of course, the difference in the scale of doing business. In terms of economic indicators, a small business brings annual profit at least 2.5 times less than an average one. But at the same time, the staff in a medium-sized business is much larger than in a small one.

It is by these important criteria that one should distinguish between medium and small business. In addition, the legislation stipulates various conditions for the creation of small and medium-sized businesses, quotas and criteria. It should not be forgotten that the law also delimited these concepts by the rule of law.

If you find an error, typo or other problem, please select a piece of text and click Ctrl + Enter... You can also attach a comment to this issue.

" № 3/2016

Commentary to Federal Law No. 408-FZ dated December 29, 2015.

There are many benefits provided for small businesses and individual entrepreneurs in various branches of legislation. But business entities must strictly adhere to the criteria by which they can obtain the status of a small enterprise.

This status must be determined in accordance with Art. 4 of the Federal Law of 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." And it should be borne in mind that Federal Law of December 29, 2015 No. 408-FZ, noticeable amendments have been made to this article. They entered into force as early as 01/01/2016.

Although according to paragraph 10 of Art. 10 of the Federal Law No. 408-FZ until 01.08.2016 for classifying legal entities and individual entrepreneurs as small and medium-sized businesses, the conditions established by Art. 4 of Federal Law No. 209-FZ in the previous edition.

It has been clarified which economic entities can be considered as small or medium-sized businesses. So, before 12/31/2015 they could be:

• consumer cooperatives;
• commercial organizations;
• individual entrepreneurs without forming a legal entity;
• peasant (farming) households.

Important note. It was specifically indicated that legal entities must be registered in the Unified State Register of Legal Entities, and entrepreneurs - in the Unified State Register of Legal Entities. Now in part 1 of Art. 4 of Federal Law No. 209-FZ does not specify that registration must be made in the above-mentioned registers, but only says that it is carried out in accordance with the procedure established by law. Which, however, practically means the need for registration in the Unified State Register of Legal Entities or EGRIP.

Consumer cooperatives were singled out separately as the only type of non-profit organizations that could claim the status of a small or medium-sized enterprise. Note that such cooperatives can be of different types:

Now from this entire list in Part 1 of Art. 4 of Federal Law No. 209-FZ are mentioned only agricultural consumer cooperatives, the rest cannot claim the status of a small or medium-sized enterprise, including also garage cooperatives, mutual insurance societies, rental funds, which are nn. 1 p. 3 art. 50 of the Civil Code of the Russian Federation also referred to consumer cooperatives.

But instead of commercial organizations, business entities, business partnerships, and production cooperatives are mentioned separately. Here, obviously, it is taken into account that it is precisely such groupings of legal entities that have recently been introduced in the Civil Code of the Russian Federation.

The forms in which commercial organizations can be created are listed in clause 2 of Art. 50 of the Civil Code of the Russian Federation. These are economic partnerships and societies, peasant (farm) farms, economic partnerships, production cooperatives, state and municipal unitary enterprises.

For state unitary enterprises and municipal unitary enterprises, nothing has changed, they are now simply not mentioned as small and medium-sized businesses (previously they were the only directly mentioned exception from the number of commercial organizations to which this status could not apply).

But commercial organizations have also been added, which can no longer be small or medium-sized enterprises. The fact is that a business entity in accordance with paragraph 4 of Art. 66 of the Civil Code of the Russian Federation can only be joint stock companies or limited liability companies.

A general partnership or limited partnership () refers to economic partnerships, this is in accordance with paragraph 3 of Art. 66 of the Civil Code of the Russian Federation distinguishes them from JSCs and LLCs. And business partnerships are not mentioned in the new edition of Part 1 of Art. 4 of Federal Law No. 209-FZ.

As for the economic partnership, it is created in accordance with the Federal Law of 03.12.2011 No. 380-FZ.

It is necessary to observe the share in the authorized capital

Additional criteria that allow an enterprise or entrepreneur to be considered a small or medium-sized business entity were previously set out in the same Part 1 of Art. 4 of Federal Law No. 209-FZ. Now a special part is reserved for them - 1.1 of this article.

An important criterion remains the observance of the share of participation of certain persons in the authorized capital of an economic entity. But before, this condition applied to all legal entities, and now only to business entities and partnerships (with some exceptions that existed before, they will be discussed later). That is, production cooperatives, agricultural consumer cooperatives, peasant (farm) enterprises - legal entities are exempted from this criterion.

So, the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other foundations (except for the total share of participation that is part of the assets of investment funds) in the authorized capital should not exceed 25%. But this now applies only to the authorized capital of the LLC (previously it applied to all legal entities).

But the restriction in the form that the total share of participation of foreign legal entities and (or) legal entities that are not small and medium-sized businesses should not exceed 49% applies to all business entities and partnerships.

Exceptions to the observance of the share in the authorized capital

As before, some enterprises may not comply with the condition on the observance of the share of participation of certain persons in the authorized capital. But at least one of the following conditions must be met:

1. Shares of JSCs circulating on the organized securities market are classified as shares in the high-tech (innovative) sector of the economy in accordance with the procedure established by the Government of the Russian Federation. Currently, the Decree of the Government of the Russian Federation of 22.02.2012 No. 156 is applied. This is a new condition.

2. The activity of business societies, business partnerships consists in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how) ).

Moreover, the founders of these economic societies and partnerships are either budgetary, autonomous scientific institutions, or budgetary institutions, autonomous institutions of educational institutions of higher education. Such founders should have exclusive rights to the specified results of intellectual activity.

3. A business company, an economic partnership has the status of a project participant in accordance with Federal Law No. 244-FZ of 28.09.2010 “On the Skolkovo Innovation Center”.

4. The founders (participants) of business companies, business partnerships are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support for innovative activities in the forms established by Federal Law No. 127-FZ of 23.08.1996 "On Science and State Scientific technical policy ". Note that this list is very limited (see Order of the Government of the Russian Federation of 25.07.2015 No. 1459-r).

Number of employees and income matter

The following criteria that must be met apply to all business entities specified in Part 1 of Art. 4 of the Federal Law No. 209-FZ, including to individual entrepreneurs.

According to clause 77 of this order, the average number differs from the average number in that the former includes the number of external part-time workers and those who perform work under civil law contracts. True, in the previous edition, such workers should also be taken into account when determining the status of an economic entity, this was established in part 6 of Art. 4 of Federal Law No. 209-FZ.

But another criterion, essential and necessary for execution, has really "grown heavy". According to the previous version, it was necessary to determine the proceeds received from the sale of goods (works, services), excluding VAT, or (instead) the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year.

Now there is no choice between revenue and the book value of assets, the latter was excluded from the number of considered criteria. But instead of the proceeds received from the sale, it is necessary to determine the income in the manner prescribed by law.

The definition of income is given in clause 1 of Art. 41 of the Tax Code of the Russian Federation. It is understood as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be estimated. This assessment should be carried out according to the rules established in Ch. 25 of the Tax Code of the Russian Federation (for organizations) or Ch. 23 of the Tax Code of the Russian Federation (for individual entrepreneurs).

This means that in order to determine the status of an economic entity as a small or medium-sized enterprise, in addition to income received from sales, it is necessary to also take into account, but exclude income that is not taken into account for the purpose of taxation of income tax or personal income tax.

In this sense, some difficulty may arise for those organizations and entrepreneurs who are not payers of income tax or personal income tax, respectively. When approaching the limit values ​​of income, they will have to deal with the calculation of these taxes, although directly for taxation they are exempted from this need.

In this case, it is necessary to take into account the income for all tax regimes that the taxpayer applied during the year, including that (in our opinion, actual, and not imputed) that was received from activities within the framework of paying UTII or being on a patent.

Currently, in accordance with the Decree of the Government of the Russian Federation No. 702 dated July 13, 2015, the following revenue limit values ​​are applied: for micro-enterprises - 120 million rubles. per year, for small businesses - 800 million rubles, for medium-sized - 2 billion rubles.

The government has prepared a draft of another resolution, in which the values ​​of the limit values ​​will remain the same, but they will relate specifically to the indicator of income, as provided for in the new edition of Art. 4 of Federal Law No. 209-FZ.

The changes also affected some of the general rules given in Art. 4 of Federal Law No. 209-FZ. In particular, according to part 3 of this article in the previous edition, the category of a small or medium-sized business entity was determined in accordance with the most significant condition of revenue and number. A similar rule has been preserved now.

Example

The organization had an average headcount of 90 people in the previous calendar year. But her income in the same period amounted to 1 billion rubles.

According to the first criterion, the organization corresponds to the concept of a small enterprise, and according to the second, it corresponds to a medium-sized enterprise. Consequently, it must be recognized as a medium-sized enterprise.

However, Part 3 now takes into account several specific situations that may arise in practice. So, if an entrepreneur did not attract hired workers, then his category, without options, is determined only by the amount of income for the last year. If the entrepreneur was on a patent, and did not engage in activities taxed in accordance with other taxation regimes in the past year, then he is recognized as a micro-enterprise.

And this is not surprising, because he would have lost the right to apply the patent if he exceeded the annual income level of 60 million rubles, multiplied by the deflator coefficient (see clause 1 of clause 6 of Art. 346.45 of the Tax Code of the Russian Federation), and the number of should exceed 15 people, although average (clause 5 of article 346.43 of the Tax Code of the Russian Federation).

Also, micro-enterprises are considered to be economic companies that comply with the condition for limiting the participation of Russian and foreign persons in the authorized capital, all production cooperatives, agricultural consumer cooperatives, peasant (farm) farms, individual entrepreneurs created (registered) during the period from August 1 of the current calendar year to 31 July of the year following the current calendar year.

After this period, their status will be determined in a general manner, which follows from the new part - 4.1 of Art. 4 of Federal Law No. 209-FZ. That is, the category of such a small or medium-sized business will change only if the limit values ​​are higher or lower than the limit values ​​of the average headcount or income within three calendar years following one after the other.

Keep track of whether you are on the registry

Probably the most important novelty introduced by Federal Law No. 408-FZ is the creation of a unified register of small and medium-sized businesses (hereinafter referred to as the register). It will be applied from 01.07.2016.

This register will contain information about legal entities and individual entrepreneurs that meet the conditions for classifying them as small and medium-sized businesses. It will be maintained by the Federal Tax Service on the basis of data from the Unified State Register of Legal Entities and the Unified State Register of Legal Entities, information on income received from entrepreneurial activities for the previous calendar year, information contained in documents related to the application of special tax regimes in the previous calendar year.

It turns out that the register will be formed without the practical participation of the economic entities themselves. Therefore, if they are interested in their presence in the registry, they need to check whether they are included in it in the current period. And such an opportunity will be provided to them due to the fact that information from the register will be publicly available on the Internet (apparently, on the website www.nalog.ru), updated on the 10th day of each month and stored for five years from the date of each update.

From the new edition of Part 5 of Art. 4 of Federal Law No. 209-FZ, it follows that newly created legal entities and newly registered individual entrepreneurs can count on the forms of support provided for by this law only if they are included in the register and declared this in a form that will be approved by the Government of the Russian Federation.

note

In 2016, LLCs are entered into the register regardless of the fulfillment of the condition on the participation of Russian organizations in their authorized capital (clause 5 of article 10 of Federal Law No. 408-FZ).

Let us remind you that in accordance with Art. 8 of Federal Law No. 209-FZ and earlier federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local government bodies providing support to small and medium-sized businesses were instructed to maintain registers of small and medium-sized businesses - recipients of such support. This requirement has been retained.

A little about responsibility for violations in the conduct of business

Federal Law No. 408-FZ has also somewhat toughened the liability for business entities for violations in the conduct of business. This is, first of all, about Art. 14.1 of the Administrative Code of the Russian Federation.

Part 3 of this article establishes a punishment for carrying out entrepreneurial activities in violation of the requirements and conditions determined by a special permit (license). It provides for the issuance of a warning or the imposition of an administrative fine on citizens in the amount of from 1,500 to 2,000 rubles; for officials - from 3,000 to 4,000 rubles; for legal entities - from 30,000 to 40,000 rubles.

But in part 4 of the same article, we find higher rates of punishment if the same violation is recognized as gross. True, the Code of Administrative Offenses of the Russian Federation does not explain what is meant in this case as a gross violation, it only indicates that such a concept is established by the Government of the Russian Federation in relation to a specific licensed type of activity.

So, since 01.01.2016 these higher than usual rates have increased even more. Thus, entrepreneurs were fined in the range from 4,000 to 5,000 rubles, now the upper limit of this range has risen to 8,000 rubles. (instead, it is still possible to suspend activities for up to 90 days).

For officials, both the upper and lower fines were raised, the first from 4,000 to 5,000 rubles, the second from 5,000 to 10,000 rubles. Also, for legal entities, the lower limit has been increased from 40,000 to 100,000 rubles, the upper - from 50,000 to 200,000 rubles. (for them, instead of this punishment, the suspension of activities for up to 90 days is retained as an alternative).

In addition, the implementation of activities for which it is mandatory to obtain a permit (license) is not always associated with making a profit. But in this case, violation of the requirements and conditions provided for by a special permit (license) entails punishment, albeit in smaller amounts:

• for citizens - a warning or a fine from 300 to 500 rubles;
• for officials - from 15,000 to 25,000 rubles;
• for entrepreneurs - from 5,000 to 10,000 rubles;
• for legal entities - from 70,000 to 100,000 rubles. (from 01.01.2016 - from 100,000 to 150,000 rubles).

For such activities, increased punishment rates are also determined in case of gross violation of the above requirements and conditions:

• for officials - from 20,000 to 30,000 rubles;
• for entrepreneurs - from 10,000 to 20,000 rubles. (or suspension of activities for up to 90 days);
• for legal entities - from 100,000 to 150,000 rubles. (from 01.01.2016 - from 150,000 to 250,000 rubles) (or suspension of activities for up to 90 days).

Article 110 of the Housing Code includes housing construction cooperatives as well.

In No. 1, 2016, in the news, we reported that this order was to become invalid from 01.01.2016 in accordance with Rosstat Order No. 498 dated October 26, 2015. However, the effect of Rosstat Order No. 498, in turn, unexpectedly and promptly was canceled by this department (Order dated 03.12.2015 No. 613). That is, in 2016, Rosstat Order No. 428 should be applied.

Probably, the form established by the Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / will be used. [email protected], which in accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation should be submitted no later than January 20 of the year following the expired calendar period (no later than the 20th day of the month following the month in which the organization was created (reorganized)).