In the summer of 2015, many changes were made to legislative acts for entrepreneurs. The Law on the Support of Small and Medium Enterprises has undergone the greatest adjustment.
What has changed in June 2015?
On June 29, 2015, amendments were made to the Law on Support for Small and Medium Enterprises, according to which the threshold for the participation of foreign companies and individuals in the authorized capital of business entities is increased. If earlier their share could not exceed 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 of the Skolkovo Innovation Center.
For companies participating in Skolkovo research projects and having a share in the investment partnership, the transition to the category of business entities provides a number of advantages:
- Simplified rules for tax reporting.
- The requirements for maintaining accounting records are being relaxed.
- Certain benefits are introduced during the privatization of state or municipal property.
- It becomes possible to supply goods or perform work for the needs of the state or subjects of the Russian Federation.
- Special measures are in place to ensure and satisfy interests and rights guaranteed by law.
- Additional financial incentives.
In addition, it has changed maximum size revenue for attribution to the category of entities, 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 of July 13, 2015”).
For comparison: the previous Decree No. 101 of February 9, 2013 established for micro-enterprises - 60,000,000 rubles, for small - 400,000,000 rubles, and for medium - 1,000,000,000. The maximum amount of revenue is considered and adjusted by the Government once a 5 years, but the global increase in the amount occurred precisely in 2015.
most breaking news The Decree of the President of the Russian Federation No. 287 was published, according to which the Government's proposal was adopted to create a Federal Corporation for the Development of Small and Medium-Sized Businesses by renaming the Credit Guarantee Agency. main goal The creation of the Corporation is all kinds of interaction with enterprises. Other functions have also been identified:
- Giving help Russian representatives business.
- Attracting investments for the dynamic development of domestic entrepreneurship, including from foreign companies.
- Versatile promotion of the development of investment projects that are directed to the capital of organizations (subjects).
- Information interaction with subjects and authorities, the municipality and other bodies that promote business development.
- Development and improvement of methods to support entrepreneurs.
- Appeal to the antimonopoly service authorities in case of non-placement in the unified information system by the customer of data on the procurement, or in case of violation of the terms of placement, as well as in case of illegal requirements of the customer to the documents provided by the procurement participants.
- Appealing in the judiciary of illegal actions taken by customers against subjects.
- Purchasing Plan Compliance Tracking legislative norms.
- Provision of property support in the form of registration of ownership real estate subjects.
- Control over the provision of assistance to entrepreneurs by federal, subject and municipal authorities.
- Analysis of annual procurement reports.
The Corporation will be headed General manager, as well as the Management Board and the Board of Directors. For contacting this organization Entrepreneurs will be able to visit the Multifunctional Center, or order the required service through the Unified Portal of State Services. It is also planned to open branches, departments for consultations and representative offices - they must interact with business entities on their territory.
Moratorium on inspections of small businesses
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 him, until December 31, 2018, IP and legal entities. persons are exempted from scheduled inspections. However, this does not apply to organizations working in the field of environmental, fire or state security- they will be checked in the same mode.
Also, "supervisory holidays" will not apply in a number of other cases:
- If an LLC or individual entrepreneur within three recent years grossly violated the law and administrative sanctions were imposed on them; a decision was made to suspend their activities or their licenses were revoked.
- If the date of scheduled inspections was set earlier than the date of entry into force of the Law.
Constant support from the State and the introduction of certain benefits for entrepreneurs gives an incentive to develop business at an accelerated pace, and this directly affects the country's economy as a whole.
Entrepreneurship in Russian Federation developed and therefore it is quite difficult to introduce something new. For successful business development, entrepreneurs attract investors to their activities. Thanks to investments, any business has a chance to win in competition in the Russian markets.
According to the legislation of the Russian Federation, an entrepreneur can be a legal or individual(individual entrepreneur). To resolve the relations that arise in the process of conducting entrepreneurial activity, Law No. 209 "On the development of small and medium-sized businesses" was created, which will be discussed below.
Description of Federal Law-209 "On the development of small and medium-sized businesses"
Federal Law No. 209 "On the development of small and medium-sized businesses in the Russian Federation" was adopted by the State Duma on July 6, 2007, and approved 5 days later of the same year. Last changes were submitted on July 26, 2017. The law contains one chapter and 27 articles.
Federal Law No. 209 was created to regulate relations between:
- Individuals and legal entities;
- State bodies. Russian authorities;
- State bodies. the authorities of the constituent entities of the Russian Federation;
- bodies local government working on the development of small and medium businesses.
Article 3 of this Federal Law on enterprises and entrepreneurial activities lists in detail the following concepts:
- Small and medium business entities;
- Subject support infrastructure;
- Forms and types of support.
Federal Law No. 209 contains articles on the basis of which statistical data are collected on the activities of medium and small businesses. The collected statistics are sorted into monthly and quarterly reports. If a small business is not yet developed, but continues to work, then the leaders of the organization must provide data to the statistics bureau every 12 months. Sometimes selective statistical observations are carried out on the activities of business by decision of the Government of the Russian Federation.
Download the law on private entrepreneurship of the Russian Federation
For the development of business activities in the Russian Federation, a separate state policy is applied, which is implemented local authorities. It is aimed at achieving the goals and principles established by Federal Law No. 209.
Goals public policy:
- Formation of a competitive environment in the Russian economy;
- Ensuring favorable conditions for the conduct of activities of small and medium-sized businesses;
- Ensuring competitiveness;
- Providing assistance to business entities in the field of promoting goods and services;
- Increasing the number of medium and small businesses;
- Increase in the share of taxes paid by business entities.
Principles of public policy:
- The division of duties between the state. authorities in providing assistance to medium and small businesses;
- Responsibility of the federal government authorities for doing business right. Creation necessary conditions for economic development business entities.
To download the Federal Law with the amendments and additions, go to.
Changes in the law on the development of entrepreneurship
The last amendments to the Federal Law were made on July 26, 2017. It's about on Article 4 of Law No. 209.
P 2 article 4
Item 2 refers to the number of employees in small enterprises. Up to 100 employees can work in such an organization. The management of a micro-enterprise can employ up to 15 people. The number of employees in medium-sized enterprises should not exceed 200 people.
P 2.1 Article 4
P 2.1 of the article of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation" states that the deputies of the State Duma can independently set the maximum threshold for the number of employees in the enterprise.
Ch 3 Article 4
This part describes the rules by which the category of a medium and small business entity is determined. If an individual or legal entity (a citizen as an individual entrepreneur) during the previous year did not employ other citizens of the Russian Federation on labor activity, then the category is determined based on the amount of profit for the previous year. Other categories of entities are determined depending on the number of employees in the enterprise.
The category of a business entity can be changed if changes have been made to the sorting indicators. If an individual entrepreneur is again registered in the state register, then the category of the subject remains the same.
All Federal Laws on entrepreneurial activity in the Russian Federation
Federal laws are understood as legislative acts that contain norms and rights governing relations arising between entrepreneurs or directly with their participation in entrepreneurial activities.
List of federal laws regulating entrepreneurial activity:
- - describes the state of the market on the territory of the Russian Federation;
- - describes legal status entrepreneurial activity;
- describes the legal provisions that govern certain types entrepreneurial activity;
- - contains correct order conducting business activities.
Despite a considerable number of federal laws, not a single legislative provision contains the principles of interaction between the state and business. Articles Civil Code In the Russian Federation, as a rule on trade turnover, there is an indication that the state cannot interfere in the private affairs of entrepreneurial activity without any reason.
But if the law contained the principles of interaction between the state and entrepreneurship, there would be no contradictions between several federal laws.
To download amendments and additions to this Federal Law No. 209 "On the development of small and medium-sized businesses in the Russian Federation", go to .
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 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, bodies state power, local self-government in the field of development and modernization of entrepreneurship. The legislation describes the concepts of small and medium-sized businesses, describes how to support their infrastructure, as well as methods for such support.
On July 6, 2007, a law was passed State Duma, and approved by the Federation Council after 5 days. The last amendments to the law were made on July 3, 2016.
Recent changes made to 209-FZ "On the development of small and medium-sized businesses" in the Russian Federation
The latest amendments to the law "On Entrepreneurship" were made on July 3, 2016. From the amendments in the latest version of FZ-209, it should be noted that small and medium-sized businesses now mean:
- Business partnerships;
- Society;
- Cooperatives created for production;
- Agricultural Consumer Communities;
- Individual entrepreneurs and farms.
To apply for support, you must meet the conditions for small or medium-sized businesses under Federal Law-209. They must carry out the functions of state policy and develop the entrepreneurial sphere of activity, including medium and small businesses. In addition to general changes in the law, we propose to study the articles that have been amended:
Article 4 209 FZ
The law describes the categories of small and medium businesses. They were mentioned in the general changes. If they work under this name, they must submit the following conditions in accordance with 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 member should not exceed 49%;
- Must have shares joint-stock company in the innovative economic sphere;
- Organizations and individual enterprises must obtain the status of a project participant, etc.;
The following articles have been changed:
Part 1 of Article 4, subparagraph "e"
It defines the concept of "shareholders". Under this term may be the Russian Federation, its subjects, religious and public organizations, various charitable foundations that can own assets of up to 25 percent of a joint stock company. Foreign entrepreneurs and organizations that do not own the 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 in the rules for maintaining a unified register by small and medium-sized businesses. Document FZ-209 is provided every year no later than July 5. Additionally, a certain list of regulatory legal acts is included. The list is formed on the basis of the submitted data as of July 1 of the current calendar year.
Article 4.1 part 7
The words "from the specified part 6" were replaced by "specified in parts 6, 6.1 of this article".
Article 25.1, part 4, paragraph 12.2 - 12.3
It was supplemented by the above paragraphs in the law. Their main essence lies in the fact that small and medium-sized businesses can apply to federal authorities executive branch, 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 says that small and medium-sized businesses must maintain a single register.
To learn about complete list changes in the law, download the latest version of the document at .
Over the years, interests small companies and entrepreneurs various areas activities were protected by the Law on State Support for Small Business. This normative act guaranteed small firms preferential conditions for crediting, insurance, maintaining the order and conditions of taxation, as well as a number of simplified procedures in business activities. However, since the adoption of this Law, much has changed, and some of its norms have become outdated and recognized as invalid. In order not to leave small businesses without state support, the legislator did not amend and supplement the current Law, but developed a new one - the Law on the Development of Small and Medium-Sized Businesses, which comes into force on 01.01.2008. 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, on July 24, 2007, adopted new law"On the development of small and medium-sized businesses in the Russian Federation" N 209-FZ (hereinafter - Law N 209-FZ), which will enter into force on January 1, 2008 and will replace the current Federal Law of June 14, 1995 N 88-FZ "On State Support for Small Business in the Russian Federation" (hereinafter - Law N 88-FZ).
Law N 88-FZ is not actually applied in practice, since the preferential tax regimes for small businesses became invalid with the adoption of the Tax Code of the Russian Federation and the Federal Law of July 31, 1998. N 148-FZ "On a single tax on imputed income for certain types of activities." In addition, no relevant by-laws have been adopted to ensure the actual implementation and application of this Law.
Law N 209-FZ introduces the concept of medium-sized business, widely used in world practice. Innovative, in comparison with the previous Law, is also the possibility of referring to small and medium-sized businesses consumer cooperatives which are known to be non-profit organizations.
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 share 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 (except for the assets of joint-stock investment funds and closed-end investment funds). The share of participation of other legal entities (not being subjects of 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 authorized capital small enterprises are also established by the current Law N 88-FZ.
2. Average number of employees. This indicator should not exceed:
a) from one hundred and one to two hundred and fifty people inclusive for medium-sized enterprises;
b) up to one hundred people inclusive for small businesses; among small enterprises, micro-enterprises with an average number of employees of up to fifteen people stand out.
The current Law N 88-FZ establishes a different maximum allowable number of employees for various fields of activity. There is no such division in the new Law.
3. Proceeds from the sale of goods (works, services) excluding value added tax or the balance sheet value of assets (residual value of fixed assets and intangible assets) for the previous calendar year.
This indicator should not exceed the limit values established by the Government of the Russian Federation for each category of small and medium-sized businesses.
This criterion is new in comparison with 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 "continuous data statistical observations for the activities of small and medium enterprises.
The category of a small or medium-sized business entity is determined in accordance with the most significant condition - the number of employees or the amount of proceeds from the sale of goods, works or services. The category of a small or medium-sized business entity changes only if the number of employees or the amount of revenue is kept 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 N 209-FZ. The state provides for many measures for the legal regulation of the development of small and medium-sized businesses:
Special tax regimes, simplified management rules tax accounting, simplified forms of tax returns for certain taxes and fees for small businesses;
Simplified guidance system financial statements 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) in order to place 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 implementation state control(supervision);
Measures to ensure financial support for small and medium-sized businesses;
Measures to develop the 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 for information, consulting and other types of support for small and medium-sized businesses. Measures to support small and medium-sized businesses provided by the Law, in particular, include:
Placing in open access information about federal and regional business support programs, about organizations that form the infrastructure for supporting small and medium-sized businesses;
Creation of organizations providing consulting support to small businesses;
Support in the field of training and retraining of personnel;
Support in the field of innovation and industrial production;
Support in the field of foreign economic activity;
Support in the field of handicraft activities;
Support for organizations engaged in agricultural activities.
Separately, it should be said about the measures of property and financial support.
Registers of beneficiaries of "assistance"
Federal executive authorities, 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, on 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 the misuse of support funds. The procedure for maintaining registers is established by the Government of the Russian Federation (clauses 1, 2, 4, article 8 of Law N 209-FZ).
The information contained in the registers of small and medium-sized businesses - recipients of support, is open for familiarization with it 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 date of expiration of the support period (clauses 5, 6, article 8 of Law N 209-FZ).
The current Law N 88-FZ first provides for the need for registration legal entity as a small business entity and only after receiving the relevant certificate - the possibility of using the privileges and benefits established for small business. For individual entrepreneurs no such registration is 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 when applying for or using 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 (with the exception of consumer cooperatives), investment funds, non-state pension funds, professional market participants valuable papers, pawnshops, participants in production sharing agreements, entrepreneurs in the gambling business, as well as non-residents of the Russian Federation (clause 3, article 14 of Law N 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 (paragraph 4 of article 14 of Law N 209-FZ).
