The main indicator that allows you to recognize the enterprise as small is the number of employees for a specific period of time. Criteria such as the size of its assets, the size of authorized capital and annual turnover.

In Russia, a small business is commercial organization, in authorized capital which the share of participation of the constituent entities of the Russian Federation, charitable and other foundations, as well as religious and public organizations no more than 25 percent. In addition, a share that belongs to several legal entities or one legal entity. face, should also not be more than 25 percent.

The number of employees for a certain period should not be higher than the standard established in a particular area. If it is construction, industry or transport, the number of employees of a small enterprise cannot exceed 100 people. If it is a wholesale trade - no more than 50 people, if it is a consumer service or retail trade - no more than 30 people, if any other activity - no more than 50 people.

Medium enterprises

The definitions of medium and small business around the world are quite close. What generalizes them is economic entities that do not exceed a specific indicator in terms of the number of employees, the amount of gross assets and turnover. Medium enterprises are also eligible for simplified reporting. In order to understand the scope of the number of employees - after all, this criterion is most often the main one - it is worth considering a few examples.

If we take a consulting or research agency, it can be classified as a medium-sized enterprise when the number of its employees ranges from 15 to 50. If we talk about a travel company, then it can be classified as a medium-sized enterprise when the number of its employees is in the range from 25 to 75. The medium print media will be an editorial office with no more than 100 employees. As with small enterprises, medium enterprises are considered in terms of turnover and market share they occupy.

Large enterprises

A large enterprise is a company that produces a significant share of the total commodity volume of any industry. It is also characterized by the number of people employed in the work, the size of assets and sales. To categorize an enterprise big business, it is necessary to take into account the territorial, sectoral and state specifics. For example, for the field of mechanical engineering, the main factors are the volume of products, the number of workers and the cost of fixed assets. If we take the agro-industrial complex, we can focus only on the number of livestock or the area of ​​land.

The legislation establishes several criteria for classifying enterprises as small business entities, and one of them is the number of employees of the organization.

Small Business Legislation

The main issues of small enterprises are regulated in the Federal Law No. 209-FZ of July 24, 2007 “On the Development of Small and Medium-Sized Businesses in the Russian Federation” (hereinafter - 209-FZ).

There are also government decrees regulating certain issues of the criteria for classifying such entities (N 265 of April 4, 2016, etc.).

The issues of compiling and reporting by such entities are regulated by orders of Rosstat, the Federal Tax Service and other departmental regulations.

Small Business Criteria

Number of employees in a small enterprise

In pp. 2 "b" p. 1.1, part 1, art. 4 209-FZ establishes a criterion relating to the number of personnel of a small business entity and allowing the entity to be attributed to this group.

This is the average number of its employees for the previous calendar year.

Legislation refers to small enterprises enterprises with no more than one hundred employees, inclusive, and for micro-enterprises, separately identified as small enterprises, fifteen people, inclusive.

Microenterprises in recent times underwent a significant change in terms of legislative regulation, but the criterion for their number remained the same.

How to Calculate the Average Headcount of a Small Business

The calculation of the number is not too simple, since the latter contains.

27.01.2015

Today, small business in Russia accounts for no more than a quarter of the domestic economy, although in other countries - more than half. At the same time, statistics show that the construction industry is one of the main ones in the activities of small businesses. Where is the place of SMEs in this industry?

In the first place in popularity among small business entrepreneurs is trade. Then real estate transactions - rent, purchase, sale. Construction is in the top three. This conclusion was reached by officials at the State Council in the spring of 2015. According to ANO "Statistics of Russia", at the end of 2014 the share of small construction firms(excluding micro-enterprises) accounted for about 12% of all small businesses, whose turnover fluctuates within 10%.

According to the general opinion, small businesses have been pushed into the field of subcontracting, specializing in the installation of intra-house networks, installation of heating and ventilation equipment, electrical, roofing, finishing and other types of work that a large developer can entrust to small companies, subject to compliance with deadlines and quality.

Thus, the field of small business in construction is very limited, unless the company plans to develop and consolidate.

In the production of building materials, the share of small businesses depends on the type of sub-sector. For example, the production of windows using wood, aluminum and PVC profiles is very often owned by small companies. Of course, in such areas, the issue of competition with more large enterprises. Indeed, with the release of a small batch of products, its cost is higher than with the production of large batches.

Much determines the responsibility of employees of a small business and their qualifications. For example, restoration firms have "piece" specialists in their staff who are responsible for the quality of work with their reputation.

PROBLEMS

Business in construction is often associated with distrust of the consumer.

Concerns of consumers are connected, for example, with the quality of paint and varnish products of small manufacturers, where compliance with technology, the availability of modern equipment, raw materials with stable quality and competent technologists, which is not always characteristic of small businesses. Hence the opinion that there are more unscrupulous manufacturers in small businesses. And besides that building production it is very labor-, energy- and material-intensive, therefore the level of inflation and the rise in prices for all resources are very high.

This is how Nikolai Tsiganov, chairman of the relevant construction committee at one of the business associations, describes his vision of the problem of SMEs in construction.

“The situation is not easy, but I would not exaggerate. This is not about "fire" assistance, but about clearly structured work to maintain the pace of development that the Russian construction industry is gaining. And in some respects, believe me, they are worthy of respect. Thus, in 2014, the volume of housing commissioning in Russia reached an unprecedented 81 million square meters. m - this is 14.9% more than in 2013! I note that about 40% of this volume is economy-class housing.

An important drawback: we do not have a document confirming the status of an enterprise as small or medium, and information on the number of employees and financial activities closed. I would also like to point out another serious factor hindering the development of the construction industry: formally, banks do not refuse support and are ready to give loans to small businesses. But they do it on general conditions which are beyond the power of SMEs. All these obstacles must be overcome together, putting forward timely and professionally prepared initiatives at both the regional and federal levels.”

Sergey Ionkin, head of the Center for Industrial Cooperation of the Ekaterinburg Center for Entrepreneurship Development Foundation, believes that innovations in building technologies and materials should be developed by state or large companies close to the state, but the results can be implemented in the production of small enterprises, including: process undergoing innovation? This is NIIR-R&D - testing in real conditions - introduction into production and sale. The first two stages are expensive, with the third generally problems. Competitions and tenders for municipal orders often put cheapness at the forefront. Why should municipal unitary enterprises buy innovative lamps for 20,000 rubles when you can buy standard ones for 5,000? Although it is clear that the former are more beneficial for urban improvement. In this environment, no one wants to take unnecessary risks.

Among commercial companies there is no particular demand either. And it is clear that the designers create their projects in such a way that, in the end, the builder earns more.

Of course, big companies always have plans for the future, but can you convince them? I myself have a patent for an innovative product - a two-component road curb. I can already produce it, but... for whom? What is the point of taking a curb from me that lasts for ten years, when the service life of all domestic roads today is three years?

HOPE IS OUR COMPASS

However, despite the many difficulties, there are examples of innovative small and medium-sized companies in construction. Yuri Chumerin, chairman of the Union of Construction Industry Enterprises of the Sverdlovsk Region, argues that the situation is twofold: “Of course, small business in construction is mainly engaged in general construction work, where work force and small machinery. But there are cases when small businesses are engaged in innovation and even the production of innovative materials, although this requires serious technological lines, large loans for raw materials and equipment.” At the same time, Chumerin mentions the LSM company, which the union has helped more than once.

The LSM company, which is engaged in the production and sale of innovative additives to concrete, is a truly striking example of innovation in the production of building materials In Ekaterinburg. Its director, Igor Devyatov, managed to overcome all the obstacles for small businesses to enter the innovation sphere, but he advises startups to assess their capabilities, expectations and predisposition to research activities:

“The idea of ​​any innovation arises when there is a need to obtain either a cheaper product, or a product at the same cost, but of higher quality. Today we work with third-party research laboratories by agreement - we place an order with them, formulate what we would like to see, they provide us with a lot of results, we test them, then there is an industrial approbation, and then implementation, for which sometimes it is necessary to draw up a completely new documentation. This is a big problem - the lack of proper regulatory framework. Sometimes there is a product, but there is no “paper” allowing it to be put into operation. Therefore, it cannot be used by designers, and therefore, by builders who work on projects.
For example, for our technology for strengthening weak soils, we first created a regional standard (with tests on local roads), then a federal one, with the involvement of scientists from the Moscow Road Institute, following the European standard, and approved it in Mosstroy. Without federal standard we could not work for the whole Russian market. This is a huge piece of work - time-consuming and costly in finance.
I must say right away that it is almost impossible to engage in small business on the basis of your own company - laboratory equipment is very expensive, it is too expensive to have your own laboratory. A laboratory concrete mixer costs 10 times more than a conventional one. Therefore, entrepreneurs who want to do this kind of business should soberly assess whether they have a penchant for research. There is nothing to do here for those whose only goal is to make a profit, because sometimes there is no profit. There is nothing for “pure” production workers to do here. You should have a craving for experiments, for innovations. Although in your work you will involve, I repeat once again, personnel from research institutes. And you have to be prepared to make a lot of mistakes before a good innovation comes out, is put into production, and you can sell it.”

WIDE HORIZON

There is also good news. All in all, if difficulties have scared you away from the topic of innovation, construction is a huge “field”, with a variety of activities, which gives entrepreneurs the opportunity to choose from this rich assortment. For example, you can buy modern heating batteries and install them, working alone. At the same time, businessmen can create specialized teams that perform turnkey repairs.
The simplest - "cosmetic repairs." Overhaul is more difficult to carry out, and it will cost an order of magnitude more expensive, since it is a complex work associated, among other things, with the dismantling of various equipment. Such services as laying of ceramic tiles are in demand; installation of stretch ceilings; construction of country houses of an economy class; arrangement of summer terraces, verandas, balconies and other structures. All these business ideas in construction pay off quickly.

Of course, there are subtleties. It is necessary to remember about the seasonality of work. The arrangement of summer terraces, verandas and other outdoor structures is relevant in warm weather. Plastering, arranging various infrastructures and laying coatings can be done all year round.

For people who like to use creativity and work with their hands, the construction of country houses is suitable. To provide services, you will need a container, iron sheets, reinforcement bars and various accessories. From containers you can build inexpensive country houses.

To start your business on the installation of stretch ceilings, you need to register as individual entrepreneur. You should also rent a suitable room and purchase the equipment and supplies necessary for work. In order to successfully conduct business and obtain the greatest profit, it is useful to conclude a dealer agreement with a manufacturer of ceiling systems.

In the US, for example, recently large companies in the market for the construction of private houses, they are losing interest in relatively cheap projects. Housing construction is in first place among the promising industries for small businesses. This trend has also spread to us: realtors and ordinary citizens who want to build a house or a summer house on their plot are increasingly turning to the help of small companies rather than large players, and large companies are less and less willing to spend time building such objects. The role of small companies is most significant in the sub-sector of construction of small single-family houses.

Construction today is the center of attraction for the unemployed population, as well as small businesses in Russia. In the Sverdlovsk region in January-April 2015, 985,591 sq. m of housing, which is 2.2 times more than in the same period last year. At the end of 2014, more than 2.4 million sq. m of housing - the industry in the Middle Urals did not demonstrate such indicators even in Soviet times. This indicator is also 38% higher than the results of 2013. About 56% of the constructed housing (551,353 sq. m.) refers to individual housing construction.

Small enterprises in the conditions of the development of market relations play an important role in the formation of the antimonopoly structure of the market, in overcoming departmental economic monopoly, and also have a great influence on the development national economy. In many countries with market system management, the results of the activities of small enterprises determine the types economic growth, structure and quality of the gross national product.

In the United States, small businesses account for about 92% of the total number of enterprises, they account for 50% of scientific and technical developments, more than 60% of all services, and about 40% of industrial output. The total number of small enterprises is more than 7 million, about 110 million people are employed.

The role of small business in Japan's economy is well known as the "Japanese miracle". In the total number of enterprises, small enterprises account for about 77%, which is about 6.5 million, they employ about 40 million people, or 70-80% of new jobs.

A small enterprise, having only 3.4% of the value of the fixed assets of the Russian economy, produced in 1998 about 12% of the gross domestic product (GDP) and gives one third of the profits for the national economy. On January 1, 1999, 877 thousand small enterprises operate on permanent basis 9 million people and 6 million part-time workers. About 17%, or about 130 thousand small enterprises, work in the construction industry, the predominant form of ownership is private, its share in the total number is more than 90%.

As you can see, the role of small businesses in the economies of developed countries is quite large, and this trend is not only maintained, but even intensified. Russia is only at the very beginning of the mass creation and development of small businesses.

The basis for the creation and development of the legal norms of entrepreneurship is the Law of the RSFSR "On enterprises and entrepreneurial activities", Resolutions of the Council of Ministers of the RSFSR of July 18, 1991 N ° 6 "On measures to support and develop small businesses in the RSFSR" and (Federal program of state support of small business in Russian Federation for 1998-1999) dated July 3, 1998 No. 697. These acts opened up wide scope for everyone who is inclined to entrepreneurial activity, created conditions for the manifestation of economic initiative and entrepreneurship based on the implementation of the principle of equality of all forms of ownership, free disposal of property and choice of areas of activity.

Russian legislation defines the main advantages of creating small businesses. These include:

1) extremely simplified (declarative) procedure for registration, licensing of entrepreneurial activity;

2) the availability of small business in most of its forms to many citizens due to small initial investment capital and no need for large working capital;

3) increased mobility, its flexibility, the ability to quickly respond to changes in market demand;

4) solving the problem of creating new jobs;

5)Small control apparatus and therefore lower overhead;

6) use of local raw materials;

7) support for domestic producers;

8) new taxation systems and accounting and reporting.

According to the Law of June 14, 1995 No. 88-FZ “On State Support for Small Business in the Russian Federation”, small enterprises in the construction industry include enterprises of any organizational and legal Form, including cooperatives with a maximum number of Employed up to 100 people, where the share legal entity or persons in the founding capital does not exceed 25%. The law also refers to the subjects of small business individuals engaged in entrepreneurial activities without forming a legal entity.

The basis of the mechanism for the formation of a small enterprise is the following principles:

1) all small businesses, regardless of ownership, must be in the same starting conditions of management;

2) the simplicity of creating a small enterprise, primarily the application-based nature of education;

3) small enterprises can be created in all sectors of the national economy, with the exception of activities that are the prerogative of the state.

The goals of creating small businesses are: activating the structural restructuring of the economy, saturating the consumer market with goods, overcoming industry and regional monopoly, expanding competition, creating a material basis for the employment of workers who are released from existing enterprises, strengthening the economy base local authorities authorities, etc.

There is a legal basis for the development of small businesses, but at the same time, you have to start a small business from scratch and under the influence of a number of factors:

1) the economic situation in the country, and, above all, the state budget deficit, does not allow the state to widely finance the small business development program;

2) the country lacks the infrastructure of the construction market, and, above all, the system of risk and credit insurance;

3) an acute shortage of entrepreneurs-specialists with experience in entrepreneurial activity in a market economy.

A significant factor in the development of small business is the system of measures for its state support. By providing assistance to small businesses, the state thereby forms the infrastructure of the market, supports entrepreneurial activity. Assistance to small businesses from the state includes two main areas - organizational and economic. State support includes the Federal Small Business Support Fund, regional funds, agencies and business support centers. Use of the system of tax incentives, creation of a civilized space, information support for small businesses, presentation of statistical and financial statements in a simplified manner, training of personnel, establishing coordination between the federal level and the subjects of the Federation, which determine the emergence of positive changes in the field of small enterprises.

In accordance with the Decree of the President of the Russian Federation of December 22, 1993 jsfo 2270 “On some changes in taxation and in the relationship of budgets at various levels”, small businesses operating in priority areas of activity, carrying out:

1) construction of housing, industrial, social and environmental facilities;

2) repair and construction work.

Small enterprises operating in these areas of activity do not pay income tax in the first two years of operation, provided that the income in these activities exceeds 70%, and in the third and fourth years of operation they pay income tax in in the amount of 25% and 50% of the basic rate, respectively, if the income from the listed activities is 90% of total amount income of the products sold by them (works, services).

All small businesses, regardless of the field of activity, organizational and legal form, form of ownership, during the entire time of their work, have the right to tax exemption for that part of the profit that is directed to the following purposes:

1) financing, including in order equity participation, capital investments for production and non-production purposes;

2) repayment of bank loans used as capital investments for production and non-production purposes;

3) voluntary contributions to the Fund for the Support of Entrepreneurship and the Development of Competition;

4) charitable purposes, but not more than 5%;

5) R&D, as well as to the Russian Fund for Basic Research, but not more than 10% of taxable profit.

All these tax credits must not reduce the actual amount of tax, calculated excluding credits, by more than 50%.

Small businesses receive a number of special benefits:

1) exemption from payment of advance contributions to profit;

2) the issuance by the Federal Fund for Support of Small Business of guarantees to the bank for the repayment of the loan, while the fund itself can issue loans;

3) payment by banks and insurance companies, respectively, but providing at least 50% of the total amount of loans to small businesses and at least 50% of insurance premiums for the reporting period received from property insurance of small businesses, 1.5 times reduced income tax in accordance with government decree.

The Ministry of Industry and Trade of Russia is in favor of granting the government the right to determine the limit values ​​for the average number of employees of medium-sized enterprises in certain sectors of the economy. The Ministry placed such a bill for public discussion.

At present, there is no such differentiation, and an enterprise or individual entrepreneur of any industry is average if average headcount their employees for the previous calendar year ranged from 101 to 250 people (subclause 2, part 1.1, article 4 federal law dated July 24, 2007 No. 209-FZ ""). There are other criteria for classifying organizations and individual entrepreneurs as medium-sized businesses (the structure of the authorized capital, the amount of annual revenue, etc.), they are not planned to be changed.

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The Ministry of Industry and Trade of Russia emphasizes that the existing requirements for the number of employees make it much more difficult or impossible to obtain state support for individual enterprises. "In some industries, due to technological features production there is a great need for production staff and support workers, in particular light industry, where technological processes are closely related to each other and cannot be separated into separate productions. In this regard, even with turnovers ranging from 500 million to 1 billion rubles, the number of employees is from 500 to 800 people," the accompanying note to the bill says.

What might be the requirements for headcount employees of medium-sized enterprises in a particular industry, the Russian Ministry of Industry and Trade does not specify.

By the way, a similar rule existed earlier for classifying entrepreneurs as small businesses. The no longer valid Federal Law of June 14, 1995 No. 88-FZ "" determined that the average number of employees of small enterprises for the reporting period should not exceed the following limit levels:

• in industry, construction and transport - 100 people;
• in agriculture and science and technology– 60 people;
• in wholesale trade– 50 people;
• in retail and consumer services population - 30 people;
• in other industries and in the implementation of other activities - 50 people.

Then the legislator refused such a division, and today the maximum number of employees of small enterprises is fixed: up to 100 people (subparagraph 2, part 1.1, article 4 of the Federal Law of July 24, 2007 No. 209-FZ "").