Which meets certain criteria and information about which is indicated in the unified register of small and medium-sized businesses.

Thus, microenterprises are classified as small businesses and have certain benefits.

Criteria for microenterprise

The criteria by which companies that do not belong to large businesses are subdivided are:

the amount of income;

the number of employees;

share of participation of other organizations and companies in the authorized capital.

At the same time, the tax regimes applied by enterprises are not taken into account in the calculations. Income limits are set by the Government.

The conditions for classifying an organization as a micro-enterprise are prescribed in article 4 of the Federal Law No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

These conditions are:

the average number of hired personnel is up to 15 people at the end of the year;

the total share of charitable, public organizations in the authorized capital of a micro-enterprise is no more than a quarter, and foreign ones, not related to small businesses, 49%;

annual revenue before tax, received from the sale of goods and the provision of services, up to 120 million rubles.

Note that for production, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, only the criteria of number and income are important. Other conditions for them are not taken into account.

If, for example, in terms of size, an LLC that meets the legal criteria can be considered a micro-enterprise, but its revenue for the past year is in the range of more than 800 million rubles to 2 billion rubles inclusive, such an LLC will be considered a medium-sized enterprise.

In addition, micro-enterprises include (part 3 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ):

newly created legal entities, production or consumer cooperatives, peasant (farm) enterprises);

newly registered IP;

Individual entrepreneurs using only PSN.

At the same time, additional licenses and documents are not needed to confirm the status of a micro-enterprise.

Procedure for calculating revenue

Revenue is calculated as a total of all activities. The combination of several types of activities and different taxation systems does not matter - the entire annual income is taken into account. The combination of tax regimes, for example, the simultaneous application of the simplified tax system and UTII or the general taxation system, is not a reason for not being included in the Register. All calculations for determining revenue are made in accordance with tax legislation for each taxation system separately.

What is the difference between a microenterprise and a small enterprise

A microenterprise is a type of small enterprise.

Small and micro-enterprises, including, must generally meet the above legal criteria.

Differences between micro and small enterprises arise only in terms of size and income.

If for a small enterprise for the previous year it should not exceed 100 people, then a micro-enterprise will be considered one in which the average number of employees did not exceed 15 people (clause 2, part 1.1, article 4 of the Federal Law of July 24, 2007 No. 209-FZ).

The income of a small enterprise for the previous year cannot exceed 800 million rubles, and for a micro-enterprise such a limitation is 120 million rubles (clause 3, part 1.1, article 4 of the Federal Law of July 24, 2007 No. 2016 No. 265).

For convenience, we present the above criteria also in tabular form:

The difference between these small enterprises and microenterprises is not limited to the difference in income and number of employees. Small businesses have the right to use the simplified taxation system. At the same time, there are limits on the number of employees and the level of income, which reduce the possibility of applying the simplified taxation system for small businesses.

So the simplified taxation system can be applied by companies, regardless of the sector of the economy they operate in, if the number of employees in the enterprise is not more than 100 people, and the income is not more than 150 million rubles. Such restrictions prevent most small businesses from applying the simplified taxation system.

However, these limits do not apply to micro-enterprises only if:

the value of its fixed assets does not exceed 150 million rubles;

it has no branches;

other companies participate in its authorized capital in a share not exceeding a share of 25%.

In addition, micro-enterprises have the right to use the standard form of an employment contract approved by Resolution No. 858 of August 27, 2016.

Also, a micro-enterprise has the right to refuse to apply a number of regulations that regulate its activities. Among such acts, the development of which for other categories is an obligation, include, for example:

internal labor regulations;

position on wages;

vacation schedules, etc.

Information about the micro-enterprise and the Unified Register of Small and Medium Business Entities

The Tax Service forms and maintains a unified register of small and medium-sized businesses.

The register contains a list of medium and small enterprises.

Micro-enterprises contained in the Unified State Register of Legal Entities and EGRIP are also indicated in the register indicating their status.

Information about a micro-enterprise is reflected in the Unified Register of Small and Medium-Sized Business Entities (ER SMSP) as follows:

If the enterprise meets the above criteria for 3 years, then the organization or individual entrepreneur is automatically included in the Unified Register of Small and Medium Business Entities (ER SMSP).

Since the register is reflected in the Unified Register of Small and Medium-Sized Businesses is formed automatically, employers do not need to submit any additional documents, and there is no need to write an application for establishing the appropriate status.

To reflect information in the Unified Register of Small and Medium-Sized Businesses, it is necessary to comply with the main condition - to regularly submit accounting and tax reporting to the tax authorities.

Based on the information received, a decision is made on the compliance of the subject with the characteristics of a microenterprise.

You can see the status that the company has after registering on the official website of the Federal Tax Service of the Russian Federation through your personal account.

The search is carried out on request, in which it is necessary to indicate the name of the company, its TIN, OGRN or OGRNIP.

Benefits for small businesses

At the state level, a number of benefits are provided for organizations and individual entrepreneurs that meet the criteria of a micro-enterprise, namely:

Possibility of using simplified accounting;

Ability to prepare simplified financial statements;

Simplified procedure for cash transactions. So small businesses may not approve the cash balance limit (clause 2 of the Directive of the Central Bank of March 11, 2014 No. 3210-U);

Minimum HR documentation;

Priority in participation in public procurement (micro-enterprises should account for at least 15% of the total annual volume of public procurement).

• Eligibility for subsidies and grants;

At many small enterprises, scheduled inspections cannot be carried out in 2019 (but we are not talking about inspections by the Federal Tax Service, the Pension Fund of the Russian Federation or the Social Insurance Fund).

Micro-enterprises can count on gratuitous subsidies to compensate for part of the costs under a leasing agreement, to secure a loan and expenses incurred in connection with participation in specialized and thematic events (conferences, exhibitions, etc.).

All these actions are designed to reduce the time and material costs of business for its maintenance, to develop it, creating new jobs.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Micro-enterprise: details for an accountant

• The Supreme Court of the Russian Federation on the grounds for the emergence of labor relations and the procedure for their registration by employers-microenterprises

  Entrepreneurs that are classified as micro-enterprises should establish the presence of either ... entrepreneurship, which belongs to micro-enterprises, approved by the Decree of the Government of the Russian Federation ... small businesses, classified as micro-enterprises, the employer can exclude from ... entrepreneurship, which is classified as micro-enterprises. Lack of properly formalized ... small business, which is classified as micro-enterprises). For your information: the representative of the employer - ...

• Changes in personnel records in 2017

  Certain categories of employees will be changed, micro-enterprises will switch to a simplified version of accounting ... . Simplification of personnel records by micro-enterprises Personnel records at micro-enterprises in 2017 will become... the procedure can only be officially recognized as micro-enterprises by legal entities. These are organizations, staff ... rubles. If a company loses micro-enterprise status during 2017, it...

Small and medium-sized enterprises (SMEs) are organizations and individual entrepreneurs that, in accordance with certain conditions, belong to small and medium-sized enterprises and information about which is indicated in the unified register of such entities (clause 1, article 3 of the Federal Law of July 24, 2007 No. 209-FZ). It is convenient to be an SME and especially a small business, because small businesses, for example, can generally keep simplified accounting and compile simplified financial statements. Small businesses may not approve the cash balance limit (clause 2 of the Directive of the Central Bank of March 11, 2014 No. 3210-U). Many small businesses cannot conduct scheduled inspections in 2020 (but we are not talking about inspections by the Federal Tax Service or the FSS) (part 3.1, article 1, article 26.2 of the Federal Law of December 26, 2008 No. 294-FZ).

Medium and small enterprises: criteria 2020

The criteria for small businesses in 2020 are established by Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ.

For small and medium-sized businesses, we will group the 2020 criteria in tables.

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

Legal Criteria

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

Small and medium enterprises: 2020 criteria by number

Small and Medium Businesses: Income Criteria

Please note that the SMP category is determined in accordance with the most significant condition (part 3 of article 4 of the Federal Law of July 24, 2007 No. 209-FZ). If, for example, in terms of size, an LLC that meets the legal criteria can be considered a micro-enterprise, but its revenue for the past year is in the range of more than 800 million rubles to 2 billion rubles inclusive, such an LLC will be considered a medium-sized enterprise.

Small and Medium Businesses: Registry

You can find out if your organization belongs to a small or medium business using

Small business is the subjects of small and medium-sized businesses. This status can be obtained by an organization that meets the criteria approved by law. Companies from the list of SMEs are exempt from inspections and have advantages and benefits in accounting and tax accounting, participation in public procurement.

Let's figure out which organizations and individual entrepreneurs in 2020 fit the definition of small business.

Key Criteria for a Small Business

• fall within the income limit;
• fall within the limit on the number of employees (the number of small enterprises should not exceed 100 people);
• fall within the limit on the share of participation of other companies in the authorized capital.

Small businesses are considered to be companies and entrepreneurs, regardless of the tax regime, if they meet the conditions. These can be firms and individual entrepreneurs on the simplified tax system, UTII, patent, DOS.

From 08/01/2016, the calculation of the maximum amount of income for the past year includes not just all cash receipts, but all income from a tax return. Here are the criteria for classifying an enterprise as a small one in the form of a table.

Table 1. Indicators of income and number of employees.

Another significant factor is the equity stake. Let's supplement the criteria for a small business in 2020.

Table 2. Shares in capital.

The number of employees in 2020 is determined on the basis of the average headcount, a report on which is submitted annually to the tax office.

As for shares in the authorized capital, Federal Law No. 209 of July 24, 2007 provides for exceptions. Limits do not apply to:

• shareholders of the high-tech (innovative) sector of the economy;
• participants of the Skolkovo project;
• companies that practically apply the latest technologies developed by their founders - budgetary or scientific institutions;
• companies whose founders are included in the government list of persons providing state support for innovation.

But income for the past tax period is estimated according to tax returns.

The Federal Tax Service clarified what small and medium-sized businesses are: the 2020 classification criteria are contained in a letter dated 08/18/2016 No. 14-2-04 / 0870@.

Small Business Inspections 2020

For such enterprises, shortened inspection periods apply. Any regulatory authority may inspect a small business entity for no longer than 50 hours per year. And for micro-enterprises, the maximum period is 15 hours per year.

For 2 years (from 01/01/2016 to 12/31/2018), the "kids" were provided with supervision holidays. Such a benefit for small companies and individual entrepreneurs was established by Federal Law No. 246-FZ of 07/13/2015. But this only applied to scheduled inspections. If a complaint is received from the consumer or government agencies have information about the violation of the law by the company, the inspectors will come with an audit.

The term of the "supervisory holidays" established by Federal Law No. 246-FZ, which expired at the end of 2018, was extended for 2019 and 2020 by the Federal Law, it is published on the official portal of legal documentation. But it must be borne in mind that supervisory holidays do not apply to inspections conducted by the risk-based control method, and this method is used by such departments as the Federal Tax Service, the Ministry of Emergencies, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor. Consequently, the subject of SMEs is not exempted from inspections by these departments.

In addition, there are no supervisory holidays for those enterprises that are engaged in licensed activities:

• banks;
• insurers;
• private security companies;
• subsoil users;
• pharmaceutical companies;
• carriers;
• and many others (a complete list of 52 items is given in Article 12 of the Federal Law of May 4, 2011 No. 99-FZ “On Licensing Certain Types of Activities”).

Small businesses do not need proof of status

The organization does not need to be separately registered and receive confirmation that your firm is an SME entity. The status in the future is also saved automatically. It is enough that the firm or entrepreneur meets the listed conditions. Moreover, even if within one or two years you exceed the established limits, the status of the enterprise will remain. A change in status occurs only when the maximum indicators for the number of employees, the amount of income or shares in capital are not met for three consecutive calendar years (part 4 of article 4 of the Federal Law No. 209).

Deposits are now insured

From 01/01/2019, the deposit insurance rule also applies to small businesses. But in order to claim a refund on deposits, the enterprise must be entered in the register of SMEs. Talks about it

The Federal Law of 2015 and the amendments made to it establish that small and medium-sized businesses are any economic company registered in the register, partnership, production or consumer cooperative, individual or farming peasant economy. In order to attribute any of these types to a business entity, certain conditions must be met.

According to the Constitution

The constitutional principle underlying the sphere of the economy is the freedom of economic activity, where small and medium-sized businesses are the right of every citizen, if this economic activity is not prohibited.

It must be independent and is usually aimed at making a profit from the sale of goods, the use of property, the provision of services or the performance of work. Small and medium-sized businesses are an active factor in the competition of the market, where the main principle is the search for a need and its satisfaction.

Amount of workers

The criterion for classifying a certain enterprise as small or medium is the number of staff, both full-time and contracted. So, small businesses include commercial enterprises in which the share of participation of charitable or other foundations, religious and public organizations, constituent entities of the Russian Federation and the Russian Federation as a whole does not exceed a quarter, that is, twenty-five percent, in the authorized capital, and also in which the number of employees is precisely determined.

So, in transport, in construction and in industry, small and medium-sized businesses are the number of employees not exceeding one hundred people, in the scientific and technical field and in agriculture - no more than sixty, in wholesale trade - fifty, in retail - up to thirty. person, as well as in household services. In other industries, the number of employees should not exceed fifty people. Small and medium-sized businesses are individuals who most often engage in entrepreneurial activities without forming a legal entity.

taxes

If the company employs less than fifteen people, many benefits apply to it. Small and medium-sized businesses are taxed under a simplified system of taxation, reporting and accounting. For this, there are no criteria for the type of activity carried out, in any case, this enterprise will be considered small.

But the amount of income greatly affects the possibility of classifying this type of business as small or medium. Attribution to this type can be provided that the proceeds from the work performed, the sale of goods or services in the past reporting year (four quarters) did not exceed the amount of a thousand-fold minimum wage.

Support

The development of small and medium-sized businesses is stimulated by a variety of tax incentives, the provision of equipment for leasing, and concessional lending. In the Russian Federation, there are several areas of such support.

1. An infrastructure is being formed, as well as a register of small and medium-sized businesses, which is the same for everyone.

2. Preferential conditions are created for the use by such entities of state material and technical, financial, information resources, technologies and scientific developments.

3. A simplified procedure for registration in the register of small and medium-sized businesses for start-up businessmen is being established.

4. Support for foreign economic activity is organized, including the development of their scientific, technical, trade, information, industrial relations with foreign states.

5. Professional development, training, retraining of personnel for medium and small businesses is organized.

6. State and municipal support programs for entrepreneurs are being developed and applied, and these programs are implemented annually on budgetary funds - both from the local budget and from the budgets of the Russian Federation and its subjects.

From the history

The existence of small business in the country began in 1988, and it also included small state-owned enterprises, where the number of permanently employed workers did not exceed one hundred people.

In 1990, the Council of Ministers of the USSR decided that small enterprises should be considered those that have a staff of no more than: retail trade - fifteen people, non-production sphere - twenty-five people, non-industrial production sphere - fifty people, scientific and technical services - one hundred people , industry - two hundred people.

The volume of economic turnover was also taken into account, although its value did not have time to establish itself. And today, the assignment of enterprises to the type of business in terms of the number of employees has been preserved (FZ "On small and medium-sized businesses").

Law

In 2007, Federal Law No. 209 was issued, which determined which entities belong to these types of business. A state unified register of small and medium-sized businesses was created. This included all commercial organizations and consumer cooperatives, except for municipal and state enterprises, legal entities and individuals who are individual entrepreneurs, as well as farming peasant enterprises.

The conditions were as follows: legal entities had to have a total share of participation of the Russian Federation and its subjects, foreign citizens and legal entities of other states, public organizations, municipalities, charitable or other funds in the joint authorized capital or share fund of not more than twenty-five percent, that is quarters of the total capital. This did not apply to the assets of investment joint-stock funds, as well as mutual closed-end investment funds. In this case, the enterprise had the right to be included in the unified register of small and medium-sized businesses.

Other conditions

Changes also appeared in the number of employees of enterprises. During the reporting period (calendar year), the average number of employees should not go beyond the limit values ​​in each of the categories: for medium-sized enterprises - from one hundred to two hundred and fifty people inclusive; and for small enterprises - up to a hundred people, in micro-enterprises - up to fifteen people.

For proceeds from the sale of services, works or goods, excluding value added tax, that is, the balance sheet (residual) value of tangible assets and fixed assets for the same period should not exceed the limits established by the Government of the Russian Federation, respectively, categories. Limit values ​​are set once every five years, taking into account the data of constant observations of the activities of enterprises from the side of statistics (Federal Law "On the development of small and medium-sized businesses"). Significant amendments and changes were made to this law in 2016 (222-FZ).

Categories

All subjects are categorized according to the values ​​of the conditions that are set out above. New enterprises or organizations, newly registered individual entrepreneurs or private farms are classified as small or medium-sized businesses, if the indicators in the period from the date of registration of the enterprise do not exceed the limit values.

At a small or micro-enterprise, the average number of employees per calendar year is calculated, taking into account those who work under a contract or part-time, as well as workers in branches, representative offices or other separate divisions of this enterprise. Revenue after the sale of services, works or goods is determined for the calendar year in the manner that complies with the Tax Code of the Russian Federation. The balance sheet value of assets (residual - fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting. The Federal Tax Service (Federal Tax Service) keeps records of the Unified Register of Small and Medium Businesses.

Documentation

Information about individual entrepreneurs and legal entities is entered in the Unified Register if they meet the above conditions, and also excluded from this register if circumstances have changed during the control period and the conditions of the enterprise do not correspond to this category. The following documents are required for entering or deleting an enterprise from the register.

1. Information already in the Unified State Register.

2. Information provided in accordance with the legislation of the Russian Federation on taxes and fees, on the number on the average list for the previous calendar year, information on income received after carrying out activities for the same period, information on the application of certain tax regimes.

3. Information about suppliers (clause 2, article 6 No. 408-FZ of 2015).

4. Information on entering into the Unified Register of Small and Medium Business Entities.

Timing

Filling in the Unified Register is carried out in order to provide relevant information to suppliers for the Federal Tax Service. This information is provided within a certain period strictly before the fifth of July annually and reflects the state for the reporting period until the first of July of the current year. These documents must be submitted in electronic form, signed with a qualified enhanced electronic signature, with the obligatory use of the website of the Federal Tax Service of the Russian Federation, officially operating on the Internet. There is a special electronic service for the transfer of information by suppliers.

The entire list of joint-stock companies, formed in a certain order, which is established by the government of the Russian Federation, is provided by stock exchanges if the shares are traded on the securities market, and also if they belong to the shares of the innovative high-tech sector of the economy.

Support programs

Since 2005, the Ministry of Economic Development of the Russian Federation has been implementing a special program to provide subsidies to provide state support to medium and small businesses in the regions. Funding comes from the federal budget. In 2014, a corresponding resolution of the Government of the Russian Federation regarding this program was adopted, and orders of the Ministry of Economic Development of the Russian Federation are issued annually in this regard. Farms are also covered by this program.

Further, in the regions, the received targeted funds are distributed through a competition for the implementation of those activities that are provided for by regional programs. The condition is that the regions will definitely finance these projects. This approach attracts financial resources and encourages a more active policy of supporting the activities of small and medium-sized businesses.

Participation

Absolutely all regions of the country participate in this program. Various measures are envisaged to support the development of small and medium-sized businesses. This is especially true for start-up businessmen and youth entrepreneurship.

The infrastructure of advisory and information support for enterprises engaged in the production of services, works, goods is being developed, special attention is also paid to industrial production, the development and implementation of innovations. The field of folk art craft, handicraft, ecological and rural tourism does not stand aside.

Not many people know the difference between small, medium and large businesses. To understand the differences between these concepts should, especially, a novice entrepreneur. In the case of defining the idea of ​​entrepreneurship and writing a business plan, you should have ideas about the future occupation.

What it is

Small business is the most common form of entrepreneurship, which is chosen by most start-up businessmen.

Medium business̶ it is a form of entrepreneurial activity that, in comparison with a small business, has a more impressive annual income and more extensive and diverse resources for commercial activities.

Big business is a form of entrepreneurship that includes popular companies covering an entire country or more than 2 countries of the world, as well as having a strong demand from consumers.

Key Features of Entrepreneurship

Each form of commercial activity ̶ SMEs or big business has its own characteristics, which makes them different from each other.

small features

Small businesses are not only individual entrepreneurs, but also companies whose average annual number of employees is at least 50 people.

The territorial activity of these companies is small, and the list of their areas of activity may include:

• the shops;
• firms with a small production that produce small volumes of goods;
• companies with tourism activities;
• medical offices (dental, etc.);
• various training courses, etc.

For small businesses, the period for conducting inspections has been reduced and annually is no more than 50 hours.

Until December 31, 2018, these businesses are granted a two-year supervisory vacation, during which no supervision will be carried out. Sanepidemnadzor and fire inspection visits are not threatened, and the activity license will not be checked.

According to part 2 of article 10 of the Federal Law “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”, upon receipt of complaints from consumers about violations of the law, an audit will be carried out.

In 2018, entrepreneurs who:

• register for the first time;
• carry out industrial, social or scientific activities;
• provide services to the public.

Small businesses do not need proof of status. It is only necessary to adhere to the above limits (income, number of employees and share in the authorized capital). If the limits were exceeded within 1 or 2 years, then this is not a reason for losing status. In this case, it will be kept for 3 calendar years.

signs of mean

Compared to a small business, medium business includes entire networks of enterprises working for a large consumer audience. This entrepreneurial form can carry out its activities not only within the whole city, even within the region.

Compared with small businesses, where a large role is assigned to staff, on average - the quality of goods (services) is put in the foreground. Since the average enterprise is not large, it will not be difficult for it to adapt to changing market conditions.

Large or big business

Large businesses can spend money advertising their products on the most popular television channels. In different cities and countries, this form of business has its own branches and representative bodies, employing hundreds of thousands of employees.

The subjects of large business are large companies that:

• engaged in the production of equipment: Apple, Bosch, Samsung, Lenovo, etc.;
• produce food products: MC.Donald, Nestle, Coca Cola, etc.;
• produce vehicles of automobile brands: Ferrari, Bogati, Alfa Romeo, BMW, etc.

The criteria are easy. In order to be a major entrepreneur, you must meet the following:

• have at least 251 employees:
• receive income of at least 2 billion rubles;
• timely inventory and revaluation of fixed assets.

Since 2016, a unified register of SMEs has been operating, which contains enterprises that have received the status of SMEs.

These forms of entrepreneurship acquire the status of SMEs if they meet the criteria below:

• have a certain amount of income;
• have a certain number of employees;
• have a certain share of participation of other companies in the authorized capital.

According to article 4 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation", these limits do not apply:

• persons holding shares in the economic high-tech sector;
• persons participating in the Skolkovo project;
• companies that practically apply the latest technologies developed by their owners ̶ budgetary and scientific institutions;
• companies whose founders are included in the government list of persons who provide state support for innovation.

If an individual entrepreneur does not have employees, then his status is determined by the criterion of their annual income. If individual entrepreneurs and LLCs were included in the unified register of SMEs for the first time, then their status should be determined by the criterion of the number of employees.

If an enterprise receives the status of an SME, then certain benefits are provided to it, namely:

• the right to keep as much money in the cash register as you want and there will be no fine for this.
• the ability to maintain simplified accounting. This does not apply to individual entrepreneurs, since they are not required to keep records. And companies are required to charge annual depreciation, and not once a month.
• endowed with an advantage in the purchase of state and municipal real estate, etc.

List of enterprises that meet the specified criteria, annually formed by the Ministry of Industry and Trade of the Russian Federation. This list is provided to the Federal Tax Service of Russia, after which certain information is entered in the register by the tax authorities.

We bring to your attention a video that talks about why big business wins.

Main advantages

Both SMEs and large companies have their own strengths and weaknesses.

The list of advantages of small business is as follows:

• the presence of a small need for initial capital;
• relatively low costs during the implementation of entrepreneurial activities;
• availability of a quick response to changes in the market sphere;
• the presence of a relatively fast turnover of equity capital;
• the trend of growth of vacant vacancies, which has a beneficial effect on the increase in populated employment.

The main advantages of medium-sized enterprises are:

• creation of new places of employment;
• high productivity of capital investments;
• relatively high profitability;
• high competitiveness and mobility.

Big business is also endowed with positive qualities, namely:

• the ability to ensure economic stability in the country;
• the ability to change the external business environment;
• the ability to save on production costs;
• implementation of modern technologies in business, etc.

Cons and risks

In order to start building your business, an entrepreneur must familiarize himself with the main disadvantages of various enterprises. For example, small business has the following disadvantages:

• relatively high level of risk;
• dependence on big business;
• the presence of a low professional level of managers;
• difficulties in obtaining loans and subsidies.

The size of the initial capital also matters. For example, if this size is large, then the firm will be able to hold out during the crisis period.

Medium business also has certain disadvantages, namely:

• the presence of fierce competition and the threat of being taken over by large companies;
• the presence of barriers and difficulties in obtaining a license and patents;
• frequent shortage of working capital;
• difficulties in obtaining loans due to lack of confidence in banks.

Big business is also not without problems. The main disadvantages of this business are the presence:

• excessive economic concentration;
• localization of economic relations;
• blocking horizontal commercial links that do not go beyond a particular company.

Differences among themselves

For a clear example of the differences between small medium and large businesses, we can cite the following table.

Basis for success

Despite the dependence on the external environment, small business can also be successful. Only the best employees in their field work here. The success of this business is determined by having a strategic plan for the development of the enterprise.

Medium business can easily adapt to changing market conditions. Success also depends on having effective management.

The main success of a large enterprise is the presence of effective business models that are built in such a way that even after 10 years they continue to work, surviving crisis situations and bringing huge income.

Regulatory regulation

Questions regarding the implementation of entrepreneurial activities by SMEs and large companies, governed by a number of laws, namely:

1. Federal Law "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control" dated December 26, 2008 No. 294-FZ.
2. Federal Law "On the development of small and medium-sized businesses in the Russian Federation" dated July 24, 2007 No. 209-FZ.