The criteria by which business entities (legal entities and individual entrepreneurs) relate to small enterprises (MP) are defined by the Federal Law of July 24, 2007 No. 209-FZ. It should be noted that the mentioned federal legislative act shares the so-called microenterprises in a number of small enterprises.
In order to classify a legal entity as a small business, it is necessary to fulfill the list of special requirements (Article 4 of the above-mentioned law of federal significance).
Conditions for obtaining MP status for legal entities
- Enterprises are required to belong to consumer cooperatives or commercial organizations (the exception is a unitary institution at the state or municipal level).
- The share of the Russian Federation, Russian regions, local organizations, legal entities of foreign states, foreigners, public and religious organizations (unions), non-profit organizations with charity and other charitable funds in the authorized (joint) capital (share) of these legal entities should not be more 25% (the exception is the assets of investment funds and closed mutual funds).
- Part of the complicity that belongs to one or many legal entities that are not members of small and medium-sized businesses cannot exceed 25 percent (the specified limit applies to companies that use the results of intellectual activity in their work: computer programs, a database in which there is data on inventions of useful and industrial products, breeding innovation, production secrets, and the rights to these intellectual works belong exclusively to the founders (participants) of these organizations (unions) - scientific on a budgetary basis or established state academies, scientific institutions or educational institutions of higher professional education (with budget financing)).
- The average nominal number of employees for the last calendar 365 days cannot be more than:
• for small enterprises - 100 employees;
• for microenterprises - 15 employees. - Income from the sale of goods (services provided and work performed), excluding value added tax or the value of assets for the last year of the calendar, cannot be more than:
• for MP - 400 million rubles;
• for microenterprises - 60 million rubles.
Conditions of MP status for an individual (private) entrepreneur
A person who wants to legalize a small business, the criteria for attribution to the corresponding status must comply with the following:
- The average staffing for the previous 365 days can not be more:
• for MP - 100 employees;
• for microenterprises - 15 employees. - Income from the sale of goods (including services and work), excluding value added tax or the value of assets for the last 365 days, cannot be more than:
• for MP - 400 million rubles.
• for microenterprises - 60 million rubles.
Conditions of MP status for a newly formed legal entity or individual entrepreneur
A newly opened small enterprise must be able to withstand the following criteria:
- Throughout the year, when they are registered, the average staff size cannot be more than:
• for MP - 100 employees;
• for microenterprises - 15 employees. - Income from the sale of goods (services and work), excluding value added tax or the value of assets for the period that has passed since their state registration, cannot be more:
• for MP - 400 million rubles.
• for microenterprises - 60 million rubles.
Conditions for Establishing Income Criteria
The limit values of income from the sale of goods (work and services) and the value of assets are determined by the Government of Russia every five years on the basis of statistical data on the work of representatives of small businesses (in accordance with paragraph 2 of Article 4 of the above Federal Law). Income from the sale of goods (works, services) for a calendar year is established by the Federal Tax Code (Clause 7 of Article 4 of the aforementioned Federal Law).
It should be noted that at the present stage, the limit indicators of the value of assets by the Government of the Russian Federation are not defined. Thus, they are not taken into account when classifying an economic entity as a small business.
Small business: classification criteria - strength
The average staffing at the enterprise over the past year is set in such a way that all its employees, including persons engaged in their labor activities on the basis of a civil law contract or part-time (having officially worked time), representatives of remote departments, branches are taken into account and separate structural departments of micro or small enterprises (paragraph 6, article 4). In order to calculate the average headcount, it is necessary to take into account the requirements that are approved by the Order of Rosstat No. 335 dated 12/31/09 (Letter of the Ministry of Economic Development of the Russian Federation No. D05-166 dated 01/20/11).
Loss and return of MP status
A working small enterprise, the criteria for classifying 2014 and 2013 (the last two years) for which the income and state are determined more than the standardized ones, loses the status of a small business entity (Clause 4, Article 4 of the aforementioned Federal Law).
A functioning business entity is a small enterprise, the criteria for classifying 2013 and 2014 (the last two years) for which it retains its normalized values for revenue and staff, can again receive the status of small business.
Income cap
A small enterprise, the criteria for classifying 2014 as those described in the previous sections, should be informed that this year was the last in a long period of constant and unchanging criteria (since 1995). But from 07/13/15, in accordance with the Decree of the Government of Russia dated 07/13/15, No. 702, everything has changed. A small enterprise whose income recognition criteria have undergone certain changes should look like this:
- for microenterprises - 120 million rubles;
- for small enterprises - 800 million rubles.
State support for small business
A small enterprise, the classification criteria in 2014 of which were within the framework of the above parameters, were somewhat revised by the Government of the Russian Federation. In this regard, a special program was approved that should support small businesses. This program provides a list of certain activities of the financial, legal and administrative areas.