A significant percentage of Russian businesses are represented in such a category as a small private enterprise. This, according to many experts, is a typical status for an innovative type of company, for beginner entrepreneurs. There is also such a category as a medium-sized enterprise. What is the difference? Small business - how many people? What preferences can this status give in terms of possible measures of state support? Consider these and related nuances characteristic of the work of businesses in the status of SMEs.
Criteria for referring to SMEs
According to Russian law, small and medium-sized enterprises are two different classes of business, membership in which is determined by a number of criteria. Consider those that are typical for companies of the first and second type. Let's start with typically small businesses.
What is a small business organization? In accordance with the norms of the law, these include firms that employ no more than 100 people. The maximum annual revenue of such an enterprise cannot exceed 400 million rubles. Also, the share of owners (legal entities, which in themselves are not small enterprises) can be no more than 25%.
Some experts also note that small and medium-sized enterprises are far from an exhaustive classification of private firms whose work is characterized by a small scale. There are other categories of organizations. Such as, for example, microenterprises. These include businesses that employ no more than 15 employees.
We see that SMEs may include businesses that do not seem “small” at all. Still, a turnover close to 400 million rubles is an indicator of the serious scale of the company’s activities.
Criteria for medium-sized enterprises
Consider what are the criteria for medium-sized enterprises. There are few of them. Regarding the number of employees, the standard prescribed by law is as follows: from 101 to 250 employees. On annual revenue - from 401 million to 1 billion rubles. The difference with the category of small enterprises, as we see, is significant.
Does it play a role, what kind of activity is conducted in the organization? No. The law in this sense does not contain any distinction. Small and medium-sized enterprises are firms that can engage in exactly the same activities, but belong to different classes of organizations only because of the revenue and the size of the staff. Similarly, the form of ownership is considered. LLC is a small enterprise, IP is similar. Joint stock company - exactly the same. The same rule applies to medium-sized businesses.
Criteria for SMEs: explanations
Above, we examined the criteria characterizing such categories as medium and small enterprises. It will also be useful to know some features of their correct definition.
If we talk about the size of the staff, it means the average number of employees for the calendar year that precedes the moment the company is examined for classification in one category or another. The boundary values ​​of the numbers prescribed in the law are considered inclusively.
Revenue refers to income from the sale of goods, the performance of work, or the provision of services excluding VAT. In addition, company assets may be added here, taking into account its carrying value for the calendar year preceding the study.
New business as SMEs
But how do you classify a business in one category or another if you are examining a newly created organization? A small enterprise, the criteria of which are mentioned above, cannot be applied due to the lack of statistical facts. As well as those that are set for the average. For such cases, there is the following rule. If the organization has just been created, then it can be classified as small or medium, if the indicators reflecting the average number of employees, revenue (or in combination with the book value) for the period from the moment when information about the company was entered into the register, is not exceeded the relevant limit values. That is, if the company was established in January, and before August its turnover did not exceed 400 million, and the headcount was 100 people, then it is a small enterprise. The criteria are known to us.
The nuances of counting frames
Another important nuance regarding the calculation of the number of employees. Not only contracts drawn up in accordance with the Labor Code of the Russian Federation (that is, according to the work book), but also civil law agreements, as well as part-time work, are important. That is, the concept of "staff" in this case is not tied to the legal aspect of registration of labor relations between the enterprise and employees. The main thing is that the work is carried out legally, and in what specific format - according to the Labor Code or within the framework of civil law agreements, is not important for the legislator.
By the way, in the legislation there is a norm according to which contracted contracts can be equated to full-fledged labor agreements. For example, if a person works as a contractor under a civil law contract, but every day he goes to the office of the client company to work for himself, follows the schedule and agrees, say, to go on vacation with the organization’s management, then Rostrudnadzor may oblige the company to conclude with the partner is a full-fledged labor contract for TC.
Why does my company need SME status?
Above, we determined the criteria by which a firm can be classified as small or medium-sized enterprises. The parameters in question are defined at the legislative level. That is, it is likely that the belonging of firms to one or another category is important from the point of view of certain prospects. As a matter of fact, what is the practical benefit of having a small business status? Does this provide for any privileges? Yes it is.
The fact is that in Russia there are a number of federal and regional, as well as municipal programs aimed at supporting businesses for which the form of a small enterprise is a determining criterion. There is a whole line of state policy in this area. What kind of support measures can be discussed?
Types of SME Support
The state policy of the Russian Federation implies a number of benefits if the business is conducted in such a format as a small business. These are measures such as:
- preferential tax regimes (further we will consider which ones);
- simplified standards related to tax and accounting, statistical type of reporting;
- privileges regarding the procedure for settlements in the field of privatized property;
- assignment of a special role to small businesses in the field of public procurement;
- assistance in protecting the rights and interests of entrepreneurs in cooperation with supervisory authorities;
- financial support for businesses;
- assisting businesses in developing infrastructure;
- other measures that simplify the conduct of business for SMEs.
Who will get the support?
Relevant business support programs may vary in different regions (as well as between different municipalities and settlements). Much depends on the industry specifics of the business. In some subjects of the Federation, greater priority is given to enterprises engaged in the extraction of minerals, in others to metallurgical companies. A number of Russian cities have funds whose activities are concentrated on supporting firms engaged in typically innovative activities. The founders of "startups" can find support in such organizations, the main business idea of ​​which is, as a rule, the creation of completely new market niches based on technologies not yet mastered by anyone.
In practice, assistance to enterprises belonging to the categories of small and medium-sized ones can be provided by both state and municipal authorities, and various organizations and foundations to which such a role is assigned. For example, if a business is a small innovative enterprise, this can become a factor in successfully attracting venture investments with the assistance of funds with predominantly state participation.
The main problems in the field of small and medium-sized businesses
Actually, for what reasons do businesses need government support? Is a successful, albeit a small enterprise, an organization that assumes some kind of subsidized activities? What are the main problems specific to SMEs in Russia?
Experts believe that among the most characteristic difficulties is a high tax burden. In addition, businesses lack financial resources. The first problem in practice is expressed mainly in the need to pay large contributions to state funds - PFR, FSS, MHIF for employees. Regarding the second difficulty noted, we are talking about the low availability of cheap loans. Those rates that are set by most Russian banks are unbearable for many entrepreneurs.
Another difficulty for Russian businessmen is the low availability of land resources and real estate. Many entrepreneurs, experts find out, experience problems with access to energy infrastructure facilities. It’s difficult to connect to networks, tariffs are high. Another problem of private businesses, noted by experts, is the shortage of personnel.
The role of the state in solving business problems
State institutions, experts say, should generally be interested in the development of small business in Russia. And therefore, various types of support programs for SMEs must take into account the need to solve the urgent problems in question. In some areas of activity, analysts believe, there are results.
Preferential taxation
First of all, this applies to the same tax burden. In particular, SMEs can take advantage of preferential tax systems - USN, UTII or patents. Each of these modes in most cases guarantees a much smaller amount of deductions to the treasury, if we compare the figures with the general system. Moreover, some categories of individual entrepreneurs are entitled to reduce taxes by the amount of contributions paid to the PFR, MHIF, and FSS. And in this case, for many IPs, the corresponding load is minimized. By the way, here you can say about exemptions regarding tax and accounting statements. All that many individual entrepreneurs are required to submit to the Federal Tax Service is an annual declaration. The requirements for maintaining complex accounting records are not presented to them by the legislator.
Loans and grants
With loans, of course, more difficult. Even those banks in which the state owns a predominant share in shares offer loans on conditions that are far from desired. Many businesses are forced to lend abroad, forming a large external corporate debt. Loan programs at the expense of budgetary resources, according to experts, are poorly developed in Russia.
There are some mechanisms for financial support of businesses through state and municipal grants. However, to say that they work on a systematic basis is premature, analysts say. Moreover, experts believe that the amounts that appear in the respective support programs will hardly help businesses achieve meaningful results.
Venture aspect
At the same time, as many analysts believe, businesses in Russia have the opportunity to attract financing not from banks, but from investors. The criterion in this case is quite simple: the main thing is that the business idea meets the ambitions of the entrepreneur and makes a profit. All the investor needs is a higher return on investment than the average bank interest. So that it makes sense to invest in a business, rather than transfer cash to a deposit. If a venture investor decides that a particular small innovative enterprise is an example of a combination of a reasonable business idea and a well-thought-out plan for its implementation, then he will gladly invest his money in it. On those terms that probably no commercial bank can offer. A small enterprise is an attractive investment object for many investors.
SMEs and HR
Meanwhile, the state also solves the problem with personnel, albeit to a sufficient degree indirectly. We are talking about the popularization of training programs for technical specialists in universities, the development of professional technical education. All these areas of activity largely depend on the quality of public policy.
At the same time, some experts believe that the business itself should also make efforts to improve the general climate in the business environment. Take the same personnel problem: many enterprises, analysts say, increase production, but do not form new vacant rates. New jobs do not appear, especially those that require the involvement of qualified specialists. Largely for this reason, schoolchildren do not choose production professions, rightly believing that work is not guaranteed to them. In addition, experts believe that not all enterprises pay attention to the problem of increasing labor productivity.