Currently, about 3 million small and medium-sized enterprises are registered in France. Of these, 1.5 million work in the service sector, 780 thousand in trade, 350 thousand in construction, and 303 thousand in industry. Every year, about 250 thousand small businesses are opened in the country, and 50 thousand go bankrupt. At the same time, 40-50% of new jobs created in France are accounted for by small businesses. Of the 3 million small businesses, about 1.5 million are individual or family business and does without hired personnel at all, and less than 10 people work at 1200 enterprises. The income of firms and small businesses do not have clear and legal restrictions.

The following can be noted as state support for small and medium-sized businesses in France.

Over the past quarter of a century, an impressive state system for stimulating small and medium-sized businesses has been created in the country. New small businesses are tax exempt for two years joint-stock companies and from local taxes. For them, income tax and tax on the invested part of the profit are reduced. The state shows special loyalty to those who decide to open their business in economically depressed areas. Such entrepreneurs are subject to discounts and cancellations of payments to social security funds (health, pension fund, fund for multi-family, unemployment fund). For the unemployed who decide to create their own business, their own support system has been developed. They are exempted from taxes not for two, but for three years and for a year from obligatory social payments to social insurance funds. The unemployed who have become entrepreneurs are given special books, with tear-off checks from which you can pay for management, jurisprudence, accounting etc. Virtually all small business owners can expect to receive soft loans, loans and subsidies.

Encouraging and creating enterprises and preventing their bankruptcy is one of the key areas of cooperation between the state and business. Does it special institution-- The National Enterprise Creation Agency (ANSE), which not only promotes would-be self-employed entrepreneurs, but also seeks out possible buyouts of enterprises in the event of a threat of bankruptcy.

Also, state assistance in the creation of enterprises is provided by the bodies of ministries for the development of territories, chambers of commerce and industry, elected bodies of local self-government - regional and general councils, as well as private funds created large corporations receiving in turn targeted tax benefits.

The leading organization created to lobby the business community is the Movement of French Entrepreneurs. Owners of small enterprises quite tough and resolutely defend their rights in dialogue with the state, especially when it comes to taxes and contributions to various funds.

In the conditions of the world financial crisis French President Nicolas Sarkozy announced the creation of a fund of 2 billion euros, the funds of which will be directed to investments and loans to small and medium-sized businesses. It also provided for a reduction in the social tax rate for small and medium-sized enterprises and a number of other tax breaks.

In general, we can conclude that the conditions for the development of small and medium-sized businesses in France are quite favorable, as in Spain. State support for such enterprises is at a high level, as in the United States.

In France, where small and medium-sized industries have historically played an important role in economic system, and the support infrastructure was formed in the course of their development, changed following their needs, the role of the state is high, which traditionally plays big role in the country's economy and its regulation.

As one of the largest economies in the European Union, France, in the course of its economic development, has developed many means and methods for creating legal, economic, financial and organizational conditions for the successful functioning of SMEs in a highly competitive market environment. The infrastructure to support this sector of the economy has been built in France for decades and has many strengths.

Since Russia has not yet developed a unified concept for the development of small and medium-sized businesses, it is of particular relevance to study the experience of the developed countries of the European Union in the formation of an infrastructure to support SMEs. From this point of view, the experience of France is indicative and typical, a country where the infrastructure for supporting small businesses includes both state-owned companies that provide financial support and various private companies that provide various types of services, including educational, consulting, etc. Moreover, comprehensive support is provided to SMEs both in the domestic and foreign markets.

Small and medium-sized enterprises occupy an important place in the French economy, even if we consider only their number (more than 99% of the total, with micro-enterprises and individual entrepreneurs accounting for 93.55%). At the same time, we note that the small and medium business in France has changed significantly over the past 20-30 years. Previously small manufacturing enterprises represented a rather archaic segment of the market, since their owners could afford to purchase either obsolete or cheap equipment. Since then, the situation has qualitatively changed. Modern small and medium-sized enterprises, especially in the manufacturing sector, use high tech. French SMEs make a significant contribution to R&D, although they are inferior to large enterprises.

At the same time, the lack of activity of French SMEs abroad can be noted, although comparative studies conducted in France of exporting enterprises and enterprises selling their goods only on domestic market, show that the former are larger and more productive and profitable.

Thus, the policy of supporting small and medium-sized enterprises is focused on solving the social or economic problems of France, namely: reducing unemployment by creating new enterprises, improving the competitiveness of the economy by increasing the size and weight of SMEs, and so on.

The French government and business community are aware that it is important to move from government assistance to small businesses to a policy of creating an enabling environment for entrepreneurship. And the SME support policy should ensure the sharing of risks (especially financial ones) not only during the establishment of the enterprise, but also during its development, as well as limiting complex administrative procedures.

The main government body responsible for promoting the development of small enterprises is the Directorate of Commercial, Craft and Service Enterprises (Direction des Entreprises commerciales, artisanales et de services), which is part of the Ministry of Economy, Finance and Industry (Ministere de l " Economie, des Finances et de l "Industrie). But the activities of the French state in support of small businesses are complemented by the involvement of other partners and agencies, both public and with a mixed structure, which makes it possible to reach a larger number of enterprises and find an intermediary for them that is most adapted to specific problems.

Since France is a member of the World Trade Organization, the French state cannot support small businesses in the form of direct subsidies, and is forced to resort to indirect methods. For these purposes, two organizations were created: OSEO and Coface.

OSEO- state organization, formed in 2005 after the merger of the Bank for the Development of Small and Medium Enterprises (BDPME - la Banque de Développement des PME), the National Research Support Agency (Anvar - l "Agence nationale de valorisation de la recherche), the Industrial Innovation Agency (AII - l "Agence de l" innovation industrielle) and the French Society for Financing Guarantees for Small and Medium Enterprises (Sofaris - la Societe francaise de garantie des financements des PME). Its purpose is to finance and support small and medium-sized businesses. Since the official decoding of the name of this organization missing, in the text of the dissertation we will leave the original name: OSEO OSEO supported more than 80 thousand enterprises in 2010. To fulfill this task, OSEO operates in three complementary directions:

• - support for innovation;
• - financing of investments and operational cycle (together with banking institutions;
• - guarantees bank financing.

To facilitate the access of small enterprises to bank loans, OSEO is ready to share the risks of loans issued for the creation of an enterprise with banks, guaranteeing a certain amount (40 or 70%) of the repayment of financing or lending to enterprises jointly with banks. OSEO's financing and guarantee activities cover three types of needs of small businesses and their partners: long-term lending and co-financing with banks, short-term financing, various types of guarantees.

On the one hand, it is difficult to overestimate the activities of OSEO, since, for example, without the guarantee of this institution, almost no bank in France will provide a loan for the creation of a new enterprise. On the other hand, in forums and articles, one can find dozens of opinions of entrepreneurs who believe that they were "cheated" by the banks that issued loans for the creation of their enterprises, OSEO, which did not inform them enough, and the system as a whole, which contains deliberate ambiguity. Of course, we are not talking about deceit, but rather that the products that OSEO provides are not simple and unambiguous, and those entrepreneurs who, during the economic growth phase, did not understand, for example, the conditions for submitting OSEO guarantees, or were misled by employees banks suffered during the crisis when their businesses went bankrupt.

OSEO provides support not only in the domestic market, but also to enterprises wishing to enter world markets, however, the main company that guarantees export risks in France is Coface (Compagnie francaise d "assurance pour le commerce exterieur - French company on safeguards for international trade), established in 1946. Coface is mainly engaged in credit insurance, which warns and covers non-payments of any exporting enterprises (not only small and medium ones). It can be noted that, on the one hand, the tools offered by French governmental and non-governmental organizations to support the activities of SMEs abroad are extremely diverse, but on the other hand, they are quite difficult to use, especially for small enterprises, where there is often a shortage of staff familiar with the intricacies their use.

Established in 2004, the status of the Young Innovative Enterprise (JIP) entitles individuals who have received it to reduce taxes and deductions during off-budget funds from highly qualified positions such as engineers and researchers. To qualify for this status, businesses must meet all five of the following criteria:

• a) be an SME;
• b) be created less than 8 years ago;
• c) research expenses incurred during the operation of the enterprise must be more than 15% of the total expenses;
• d) more than 50% owned by individuals or another SME, which in turn is more than 50% owned by individuals, regional development societies, societies for financing technological research, implementation and use of inventions, etc.;
• e) not be created as a result of a merger, restructuring, resumption of activities.

Thus, we can conclude that in modern France there is a strong political will to increase the amount of resources allocated to R&D. Indeed, there is a particular emphasis on expanding private R&D by strengthening the innovative behavior of companies, especially SMEs. All support measures correspond to the main priorities and contribute to strengthening the trend of increasing spending on the creation of new innovative technologies and overcoming the backlog of France in the creation of innovative products and technologies.

Yes, one of the most successful anti-crisis measures the creation of the post of "credit intermediary" was recognized. The intermediary can be approached by enterprises experiencing difficulties in accessing credit funds, since its tasks include:

• - State support they receive;
• - it faced a problem of financing;
• - offer specific solutions in each possible case;
• - consider the applications of enterprises in the field;
• - report to the government on all serious unresolved problems.

Appealing to an intermediary allows two out of three enterprises (63%) to find financing after the initial refusal. A survey conducted by the Bank of France showed that the absolute majority of enterprises (89%) that successfully passed through credit intermediation were able to overcome the crisis, while almost a third of companies that could not be helped were declared insolvent within the next year.

Small business in France.

Small business in developed countries, this primarily applies to France. After all, small business in France has existed for many centuries, has its own traditions. And in many ways contributed to the centuries-old economic development of the country. In France, small businesses are businesses with fewer than 50 employees. The number of such enterprises exceeds 3 million. About 1.5 million small enterprises are individual or family businesses and do without hired personnel at all, 1.2 million enterprises employ less than 10 people.

The country has created an impressive state system to stimulate small businesses. New small businesses are exempt from corporation tax and local taxes for 2 years. For them, income tax and tax on the invested part of the profit are reduced.

The state provides special assistance to entrepreneurs who open their business in economic development zones. For such entrepreneurs, discounts and cancellations of payments to social security funds (health, pension fund, multi-family fund, unemployment fund) apply. For some, especially required types of business, entrepreneurs are paid lifting.

For the unemployed who decide to create their own business, a special business support system has been created. They are exempted from taxes not for 2, but for 3 years and for a year from mandatory payments to the national insurance funds. The unemployed who have become entrepreneurs are given special books, with tear-off checks from which they can pay for advice on management, jurisprudence, accounting, etc.

Almost all small business owners can count on receiving loans and subsidies. The state program supporting small business in France led to a rapid increase in the number of private firms in the pre-crisis period. In addition, small business has become quite competitive, because. equipped modern equipment, uses the latest technology and materials.

Small business in developed countries – Small business in France is hundreds of years old.

Combined service enterprises are now widespread. So a small private store may have a bakery and a cafe, a gas station includes a small shop. Being a businessman in France means being a respected person, especially in the outback where the unemployment rate is highest.

It is in France, especially in the outback, that there are small businesses with a centuries-old history that are inherited from generation to generation. Small business creates about 50% of new jobs in France. This is an invaluable contribution to the economy and social policy of the state. Indeed, up to 15% of the able-bodied population of France are unemployed, which is one of the main problems of the state.

But in recent times, especially after the socialists came to power (the government preceding the current one) and carried out by them, the situation of small business became much more complicated. The tax pressure has hit businesses in France hard. The number of French firms that are on the verge of bankruptcy beats all records, French sources say. First of all, this applies to small businesses. Recently, the number of enterprises that are on the verge of bankruptcy has reached a record level. And 90% of these companies are small, meaning they have fewer than 10 employees. Bankruptcy a large number private firms could hurt the stability of the French economy.

Small business in China.

Small business in developed countries is a story about small business in China. The rapid growth of small businesses also plays a very significant role in the gigantic growth of the Chinese economy. From time immemorial, the Chinese were considered a very enterprising, hardworking and organized people.

And small-scale handicraft production has developed in China since antiquity. It was with handicraft production that modern Chinese private enterprise began. And recently, private enterprises, especially small ones, are growing like mushrooms. According to State Committee There are more than 3 million small enterprises in the country and more than 32 million individual entrepreneurs. Thus, small businesses account for the vast majority of the total number of enterprises in China. It is considered a key sector of the economy in China. It is small businesses that employ about 60% of the able-bodied population of China.

In addition, small enterprises are the engine of scientific and technological progress in China. It is in this sector that most innovations, inventions and technical innovations are produced. Project offices, research laboratories, design agencies, various small enterprises in the field of new technologies and programming produce the most advanced products. Numerous technology parks have been created for such companies, where the authorities create the necessary infrastructure for innovative business. For many Chinese companies big business It is typical to start from a small business in such technoparks.

Currently, the share of small businesses is 55% of national production. This is less than in the EU countries, but it should be taken into account that China's small business has reached such indicators only over the past 32-33 years and every year it is increasing its share in the national economy more and more.

Small business in developed countries - funds to support small businesses in China.

The Chinese government gives a lot of support to small business development. It tries different ways promote the economic growth of small businesses by improving legislative acts aimed at regulating the economy, taxation, improving credit conditions, and investing in small businesses. In China, state funds are actively functioning to support and develop small businesses, the main focus of which is to ensure warranty obligations small businesses, in order to obtain bank loans for business development.

One of the most popular is the State Fund for the Development of Small and Medium Enterprises, the creation of which was financed by budget funds countries. This fund promotes the protection of the interests of small businesses, provides certain tax incentives and additional funding. Small business is also supported by the China Center for Business Coordination and Cooperation, whose main task is to create special conditions for cooperation between Chinese and foreign organizations to support small businesses.

In many Chinese universities, for more than 15 years, every student has been able to listen to free practical course about how to start your own business. Within the framework of such projects, Chinese universities cooperate with leading American universities. This course provides the basic knowledge necessary to run a successful business.

Small business in developed countries - support for small business by the Chinese government.

In recent years, the Chinese government has taken a number of additional measures to promote small businesses. As a measure to stimulate the economy introduced for small businesses. From August 1, 2013, the value-added tax and turnover tax for small businesses whose monthly sales do not exceed 20,000 yuan (approximately $3,300) are frozen. The government estimates that more than 6 million small businesses will benefit from these incentives, boosting incomes and boosting employment for millions of Chinese. New incentive measures also provide for simplification of the procedure customs clearance, lower operating fees and easier exports for small businesses.

As you can see, it is small business that creates new jobs in the Chinese economy, actively participates in the development innovative technologies. The Chinese government, in turn, pays great attention to the development of small businesses in the country by improving the legal legislation in the field of regulation and taxation of small businesses, creating funds to support small businesses, attracting investments, and expanding small business lending programs.

About me and moving

Vadim. We came to the Fifth Republic in 2005. Svetlana has the first, I have the second pedagogical education, I have experience working with children and adolescents. We studied, worked and studied from the inside many areas and systems of France. We realized that we can help others. So the idea came up to create the French company Kampus 5.

About business

We help schoolchildren, students and adults to come to France with learning goal, to adapt on the spot, we also create international linguistic programs for schoolchildren. The main office of the company is located in Strasbourg, and the geography of activities extends throughout France.

On the benefits and challenges

It is not difficult to start, in France there are a lot of associations, organizations that help, explain how to register a company, what legal form choose. The first three years there is the possibility of preferential taxation.

We keep up with the times, easing the budget of clients by working remotely

The difficulty lies in the fact that we work online. Clients are not accustomed to the fact that a real-life company is located in France, we cannot be “touched” in Astana, Kyiv, Minsk or St. Petersburg. We keep up with the times, easing the budget of our clients by working remotely. The advantage is that Kampus 5 is supported and recommended by officials and organizations from Russia, Kazakhstan, Belarus, France and other countries.

Business features

Before coming to France, we lived in Western Siberia and worked in state structures. Therefore, we cannot compare doing business in the two countries.

Anna de MENTHON, hometown - Alchevsk, blogger, @anna_de_menthon

About me and moving

My first job was with financial activities I worked in a bank. Then I moved to Kyiv, where I was offered a job in a French travel company. There I met the brother of my future husband and have been living in France for the seventh year.

Being on maternity leave, I wanted to communicate in Russian and some kind of hobby. I decided to blog about France. She wrote about etiquette, the life of aristocrats, traditions, lifestyle, because her husband belongs to an ancient aristocratic family. This topic has gone well among subscribers.

I started making money advertising other blogs, French brands of cosmetics. When the number of subscribers exceeded 10,000, I thought it was time to start my own business. I was choosing between cosmetics and fashion, and chose the latter, since this topic is much closer to me. Clothing is the most requested product among the aesthetic needs of a person.

About business

The name of the boutique should be easy to remember and frequently used. I had three options, and among them the phrase Pourquoi Pas - this means "Why not." @pourquoi_pas_shopping

The most important distinguishing feature of doing business in France is that if you deviate from the law, you will not be able to pay off

On the benefits and challenges

Everything was documented fairly easily. It was difficult to submit a report to the tax office, as it is French business language. I also had to tinker a lot with the site, but these are the costs of any business, especially at the beginning of the journey.

Peculiarities

France has high taxes, including on income. Therefore, it is unprofitable to earn a lot here - you give most of the income to the state. It doesn't motivate.

Elina Volokh, 25 years old, hometown - Novosibirsk, co-owner of a coffee shop

About me and moving

I came to France to study. During her studies, she became friends with a French family. We had several business ideas that we wanted to launch together. We opted for a small coffee shop, because such a small business is in demand in Paris. There are many streets, high traffic and many tourists. We always liked to cook, we have a baking shop.

For foreigners, if the plans include living in France along with running a restaurant business, you will have to obtain a residence permit with the right to engage in the chosen activity. I run the business from home in Russia. In addition, I am not the only owner of the establishment, which facilitates all business processes and paperwork.

About business

We have a warm and relaxed atmosphere combined with fine teas, professionally prepared coffee and excellent cuisine. In the coffee house, you can taste great desserts that are different from French cuisine.

The tax system will be complex and unusual

Coffee is perfect for business meetings, and for a pleasant pastime with friends. That is why we have many clients. The French love to have a delicious dinner, lunch and breakfast, have a romantic date or celebrate a birthday in small family establishments.

On the benefits and challenges

The main advantage of France is a stable economy and clear rules and documents. There are many state support programs, and the biggest advantage is access to other European countries.

Opening a business is easy, with a minimum of bureaucratic red tape. And the French have a good attitude towards immigrants from Russia. If in Russia everything is decided by connections, then in France you can easily achieve everything with work and work. There is a high and healthy competition among establishments.

About Features

All the features - in establishing contacts with product suppliers, other businessmen, investors. Among French businessmen there are special rules. It is easy to meet partners at an exhibition or forum. It is necessary to monitor etiquette, appearance and speech. They pay close attention to this, which affects the reputation.

In business relations, the French attach great importance to consultations. They carefully prepare documents, check all the data. Therefore, you need to be careful in reporting.

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Bagova A., student of the Moscow State Law University named after O.E. Kutafina<2>.

Support for small and medium-sized businesses in foreign countries is of great importance, as it is the basis for the stable development of the economy in these countries. The development of small and medium-sized businesses in foreign countries is going faster than in Russia. Today, in the most developed foreign countries, small and medium-sized businesses account for approximately 70 - 90% of the total number of enterprises, for example, in the countries of the European Union, about half of the working population works at small enterprises.

The experience of developing small and medium-sized businesses in foreign countries has shown that this entity plays a huge role in the development of the country's economy, creating competition in the market and stimulating large enterprises to introduce new technologies, innovative developments and otherwise improve the quality of production. The small and medium-sized business sector is characterized by increased dynamism, flexibility, innovative activity, ability to rapid creation new industries and to the generation of new jobs. Therefore, states strive to increase the level of competitiveness of small and medium-sized enterprises, improve the conditions for entrepreneurial activity and support small and medium-sized businesses at the state level.

Material support for small businesses includes financial, credit, property and resource assistance to enterprises. The core of such assistance, by foreign experience, is financial support. It is financial transactions in favor of small businesses that make it possible to coordinate the efforts of banks, large enterprises and government agencies to help small businesses. In advanced economies, government agencies rarely come into direct contact with small businesses. Their job is to support and encourage those market structures that are directly related to small businesses. For example, in Germany there are programs that stimulate the development of small businesses by providing them with the opportunity to accumulate the funds necessary for this, as well as providing long-term loans on favorable terms for 20 years, with the first two years without interest, and repayment of money only after 10 years. In France and Italy, special banks have been created to finance small businesses, which provide loans for the purchase of equipment, provide loans on favorable terms, and so on. In Spain, a special organization has been created under the Ministry of Industry and Energy to oversee state support for small and medium-sized businesses.

The increased role of small business has forced most EU countries to recognize the need to develop a special policy, the main objectives of which are: development of the international competitiveness of national small enterprises; creation of new jobs, the economic growth small businesses; attraction of foreign investments; innovative activity; transfer (transfer) of technologies<3>.

Basically, the policy and system of support for small businesses in the EU member states are determined by the federal authorities, and specific measures are implemented at the regional level. As a rule, ministries of economy and (or) ministries of industry and trade in the EU countries deal with small and medium-sized businesses. Germany and the Netherlands, for example, have departments for small and medium-sized businesses in the Ministry of Economy. In France, a corresponding department has been created in the Ministry of Industry<4>.

France

For France, support for small and medium-sized businesses is one of the main tasks of the government. Together with the ministries, it develops assistance programs, thereby stimulating small and medium-sized enterprises to improve production, introduce innovations, and create new jobs. The effectiveness of this policy is confirmed by the results achieved, namely, more than half of the total number of employed people are involved in small business in France.

Small business in France has received its development largely due to large companies. Just twenty years ago, small businesses could operate on outdated equipment. Now the situation has qualitatively changed due to the fact that it is unprofitable for giants to produce everything on their own and they attract small enterprises to produce individual elements for production. Small businesses act as contractors or subcontractors, providing large companies completing materials, carrying out repair work, some technical services. In turn, large companies help small ones by transferring technologies, innovations, raw materials, materials, and so on. This tandem has qualitatively improved the state of small and medium-sized businesses in the French market.

Also, small businesses are actively manifested in the service sector. Cafes, tobacco shops, small shops and eateries are widespread. There are combined enterprises, such as a cafe and a tobacco shop, as a rule, owned by one owner.

All this shows that today small and medium-sized enterprises feel more and more stable in the market. But it is difficult for them to compete with large enterprises, to develop against their background. In this regard, support is also needed at the state level.

The public policy of France, financed jointly from the state budget, the EU budget and private sources, in the field of promoting small and medium-sized businesses is consistent with the regions and aims to: create and grow new small and medium-sized enterprises; economic development of regions and increase in employment of the population, stimulation of innovative activity; improving the system of providing services for the development of business of small and medium-sized enterprises to increase their competitiveness.

The state policy to stimulate small businesses includes the provision of tax incentives, the creation of business incubators, the minimization of bureaucratic procedures, the provision of an accessible system of training and advanced training for entrepreneurs. In France, there are guarantee funds that provide assistance in finding sources of financing for start-up entrepreneurs. French tax law provides for the application of a simplified taxation regime for small businesses. For example, newly created small businesses are exempt from corporate tax and local taxes for two years. Entrepreneurs pay a reduced rate of income tax and tax on the invested part of the profits. Entrepreneurs who decide to open their business in subsidized regions are subject to benefits, up to exemption from payments to social security funds. Small innovative enterprises during the first two years of operation they are completely exempt from income tax and only from the sixth year of existence they pay this tax in full<5>.

An important role in supporting small businesses is played by the state organization OSEO, which in 2005 united the French National Innovation Agency ANVAR, the BDPME Small and Medium Business Development Bank and the French capital insurance society Sofaris. Since France is a member of the World Trade Organization, the French state cannot support small businesses in the form of direct subsidies and is forced to resort to indirect methods. For these purposes, two organizations were created: OSEO and Coface. The mission of OSEO is to provide assistance and financial support to small and medium enterprises. By sharing risk, the company facilitates SMEs' access to finance through partnerships with banks and investors. The main activities of OSEO are: support and financing of innovations, technology transfer and development of innovative projects with real prospects, guarantees, financing of investments in technologies and the work cycle along with banks. OSEO operates in three directions: support for innovation; investment and life cycle financing (together with banking institutions; bank financing guarantees<6>.

Through its regional network, OSEO covers all regions of France. The organization also acts as a guarantor for loans issued to small and medium-sized enterprises by partner banks. In this case, banks also bear certain risks for the granted loan, since the guarantee covers only part of it - about 40%. The guarantee can reach up to 70% of the loan amount, if we are talking about the most risky stage in the life of a small business - the moment of its creation. The system of state support for SMEs has been working effectively in France for 25 years, bringing the state income in the form of taxes from successfully developing small enterprises and the growing number of jobs provided by them<7>.

The main company that guarantees export risks in France is Coface (Compagnie francaise d "assurance pour le commerce exterieur - French guarantee company for international trade), established in 1946. Coface is mainly engaged in credit insurance, which warns and covers non-payments of any enterprises -exporters (small and medium)<8>.

Encouraging and creating enterprises and preventing their bankruptcy is one of the key areas of cooperation between the state and business. This is done by a special institution - the National Agency for the Creation of Enterprises (AHCE), which not only promotes future private entrepreneurs, but also seeks options for buying up enterprises in the event of a threat of bankruptcy.

Also, state assistance in the creation of enterprises is provided by the bodies of ministries for the development of territories, chambers of commerce and industry, elected bodies of local self-government - regional and general councils, as well as private funds created by large corporations, which in turn receive targeted tax benefits.

The leading organization created to lobby the business community is the Movement of French Entrepreneurs. Owners of small businesses quite tough and resolutely defend their rights in dialogue with the state, especially when it comes to taxes and contributions to various funds<9>.

In the context of the global financial crisis, French President Nicolas Sarkozy announced the creation of a fund of 2 billion euros, the funds of which will be directed to investments and loans to small and medium-sized businesses. It also provided for a reduction in the social tax rate for small and medium-sized enterprises and a number of other tax breaks.<10>.

The state shows special loyalty to those who decide to open their business in economically depressed areas. Such entrepreneurs are subject to discounts and cancellations of payments to social security funds (health, pension fund, fund for multi-family, unemployment fund).

In some cases, entrepreneurs are paid lifting. For the unemployed who decide to create their own business, their own support system has been developed. They are exempted from taxes not for two, but for three years and for a year from obligatory social payments to social insurance funds. The unemployed who have become entrepreneurs are given special books, with tear-off checks from which they can pay for advice on management, jurisprudence, accounting, etc. Virtually all small business owners can expect to receive soft loans, loans and subsidies.

To support medium and small enterprises in France, for example, on the initiative of the Ministry of Economy and Finance, the French capital insurance company Sofaris was created, which takes on guarantees for loans to medium and small enterprises issued by banks. If a financial condition enterprise inspires confidence in this society, then it gives the bank a guarantee for 50 - 60% of the capital risk; if the company that took out a loan under the Sofaris guarantee went bankrupt and is unable to return the amount received, then half or 60% of this amount is repaid by this insurance company from its own funds, which are formed on a joint-stock basis with the participation of private and, mainly, state (more than 1 billion francs) capital<11>.

Germany

Small business in Germany has a very important economic importance, its specificity and history of development. In particular, back in the era of the birth of capitalism, with the advent of the first major entrepreneurs, chambers of commerce and industry began to be created, which were the first associations and unions for cooperation in the development of production and trade. In modern history, chambers of commerce and industry have developed to the level of state bodies, and now every entrepreneur is obliged to join the chamber. Not a single legal act in Germany relating to small business is complete without the approval, coordination and approval of the chambers of commerce and industry. The Association of German Chambers of Commerce and Industry brings together all chambers and represents the interests of entrepreneurs at the federal level. The main objective of this association is cooperation, close work with representatives of the chambers of commerce and industry of the European Union countries. Together, all associations form the Association of Chambers of Commerce and Industry of the European Community. At the moment, the German chambers of commerce and industry are involved in the formation of budgets at all levels, the development of construction and industry, the preparation of bills relating to the regulation of small businesses. Chambers of Commerce and Industry have a great influence on all aspects of society, participating in the meeting of local self-government bodies, making the most important socio-economic decisions in the field of the country's development. This is a whole infrastructure in which both media representatives and advisory services participate. The main priority task of the chambers is to provide all kinds of support and assistance to small businesses in Germany.

According to experts, of all European countries, the most effective state support programs for small and medium-sized businesses operate in Germany. Today, about 3.3 million small and medium-sized enterprises operate there, creating up to 57% of value added in the private sector and attracting 46% of investments<12>.

Small business in Germany is one of the most actively developing sectors of the economy, which is supported at all levels of government. Programs to promote the development of small businesses in Germany, as well as in a number of developed countries, provide priority support, first of all, for science-intensive industries. Concessional lending to small businesses by government funding agencies includes the following areas: lending to small and medium-sized enterprises focused on innovative activity; lending to projects aimed at maintaining and improving a favorable environmental situation related to protection environment; lending to small businesses involved in the development of backward economic regions of Germany; lending to enterprises engaged in construction and solving housing problems; project financing of enterprises engaged in certain industries most in need of a radical modernization of production.

The government body that supports small and medium-sized businesses in Germany is the directorate of small and medium-sized businesses, handicrafts, services and liberal professions. Among its programs are the "Concept for the development of scientific and technological policy in relation to small and medium-sized enterprises" and "Stimulation of savings to start your own business." The first program provides funding for small and medium-sized businesses, and the second promotes the launch of start-ups. The implementation of these programs is supervised by a special government agency- Credit recovery advice<13>. A special state body - the Credit Recovery Council, reporting directly to the federal government - is designed to monitor the implementation of the above programs and provide mechanisms for their implementation. As part of the implementation of federal programs, business loans are provided on favorable terms. These conditions provide for a low interest rate (5 - 8%) and long loan terms (5 - 15 years)<14>.

In July 2006, the German government adopted a program to support small and medium-sized businesses (Mittelstandsinitiative), which includes the following areas (given subject to changes as of January 2010): a) expanding financial opportunities, creating a credit intermediary; b) mobilization of venture capital for innovation; c) development of entrepreneurial culture and business continuity; d) strengthening the innovation component; e) support for start-up entrepreneurs, modernization vocational education and formation personnel reserve; f) increased support in foreign markets; g) reforming the tax system for small and medium-sized businesses, creating additional conditions for development; h) elimination of bureaucratic restrictions.

In Germany, on behalf of the federal government, programs were launched by the state-owned bank KfW Mittelstandsbank to provide lending to small and medium-sized businesses. For long-term financing of market research for goods and services and the design of new types of services, products and production processes, as well as for the development of this market by small and medium-sized enterprises in Germany, the State Bank for Reconstruction and Economic Development KfW provides them with loans under the ERP-Innovationsprogramm on preferential terms and interest. The program is intended for those enterprises that have been operating on the market for more than two years. At the same time, for small businesses (according to the EU KMU-Definition criteria), especially favorable interest rates on loans are additionally offered. With this funding program, KfW Bank provides assistance for the implementation of research, design and innovation projects (sub-program 1) or assistance for investment and employment, as well as for the provision of consulting services (sub-program 2), in accordance with Art. 15 and 26 of the Regulation of the European Community N 800/2008 of the European Commission (Allgemeine Gruppenfreistellungs-verordnung), published in the EU Official Gazette N L214/3 of 08/09/2008. This obliges the KfW bank and the applicants to comply with the specific legal conditions for their projects.<15>.

On July 1, 2008, the Federal Ministry of Economics and Technology announced the launch of the Central Innovation Program for Small and Medium-Sized Enterprises (Zentrales Innovationsprogramm Mittelstand, ZIM) until the end of 2013.<16>. Within its framework, small and medium-sized enterprises will be supported in the implementation of innovative projects by creating industry networks of enterprises and scientific organizations for the purpose of their successful cooperation, as well as state support for individual innovative projects.

In conclusion, we note the following. In European countries, small and medium-sized businesses are of great importance, where they are represented by a combination of numerous small and medium-sized enterprises. Small enterprises provide 2/3 of the increase in new jobs, which has significantly reduced unemployment in these countries. Small enterprises are effective not only in the consumer sector, but also as manufacturers of individual components and small mechanisms and their elements necessary for production end products, the release of which is unprofitable for large enterprises. All this substantiates the need for an integrated approach to determining the place and role of small enterprises in the economy of society.