The main regulatory legal act that determines the legal status of small businesses is the Federal Law of June 14, 1995 N 88-FZ "On state support small business in Russian Federation"* (375) (hereinafter - the Law on Small Business).

In accordance with Art. 3 of the Law on Small Business, small business entities are commercial organizations, in authorized capital which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations(associations), charitable and other foundations does not exceed 25 percent, the share belonging to one or more legal entities, which are not small businesses, does not exceed 25 percent and in which the average number of employees for the reporting period does not exceed the following limit levels:

In industry - 100 people;

In construction - 100 people;

IN agriculture- 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.

It should be borne in mind that the average number of employees of a small enterprise for the reporting period is determined taking into account all its employees, including those working under civil law contracts and part-time jobs, as well as employees of representative offices, branches and other separate subdivisions this legal entity.

Small enterprises carrying out several types of activities (diversified) are classified as such according to the criteria of the type of activity, the share of which is the largest in the annual turnover or annual profit.

Small business entities are also understood as individuals engaged in entrepreneurial activities without forming a legal entity, i.e. individual entrepreneurs.

The acquisition of the status of a small business entity gives the right to receive state support. Article 6 of the Law on Small Business defines the measures of such support, including:

Formation of infrastructure for support and development of small business;

Creation of preferential conditions for the use of state financial * (376), material and technical and information resources;

Establishment of a simplified procedure for registration, licensing, certification, submission of state statistical and financial statements;

Support foreign economic activity, including assistance in the development of their trade, scientific, technical, industrial, information relations with foreign states;

Organization of training, retraining and advanced training of personnel for small enterprises, etc.

It should be noted that certain benefits provided by the Law on Small Business are not reflected in special laws. So, neither the Federal Law of August 8, 2001 N 129-FZ "On state registration legal entities and individual entrepreneurs"* (377), neither the Federal Law of August 8, 2001 N 128-FZ "On Licensing Certain Types of Activities" * (378), nor the Federal Law of December 8, 2003

N 164-FZ "On the basics state regulation foreign trade activities" * (379) do not provide for appropriate benefits (as, however, they were not provided for by the previously effective regulatory legal acts).

However, not all norms in the Law on Small Business are declarative. A number of benefits envisaged by the Law on Small Business are concretized in special legislation and are actively applied in practice.

Benefits in the field of taxation are provided for by the Tax Code of the Russian Federation in the form of special tax regimes. In particular, chapter 26.2 provides for a simplified taxation system, and chapter 26.3 - a taxation system in the form of a single tax on imputed income for certain types of activities. It should be noted that when determining the circle of taxpayers who have the right to switch to special tax regimes, the Tax Code of the Russian Federation does not directly name small businesses. However, an analysis of the conditions for the transition to these regimes gives grounds to conclude that they are primarily applicable to the analyzed category of economic entities.

For example, organizations and individual entrepreneurs can be taxpayers under the simplified taxation system. At the same time, the organization has the right to switch to the simplified taxation system if, following the results of nine months of the year in which the organization submits an application for the transition to the simplified taxation system, the sales income did not exceed 11 million rubles (excluding value added tax).

Not entitled to apply the simplified taxation system, in particular:

Organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal body executive power authorized in the field of statistics, exceeds 100 people;

Organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles, etc.

The application of the simplified system of taxation by organizations provides for their exemption from the obligation to pay corporate income tax, corporate property tax and the unified social tax. Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable upon importation of goods into the customs territory of the Russian Federation. Other taxes are paid by organizations applying the simplified taxation system in accordance with the general taxation regime.

The application of the simplified taxation system by individual entrepreneurs provides for their release from the obligation to pay income tax individuals(in relation to income received from entrepreneurial activity), property tax (in relation to property used for entrepreneurial activity) and the unified social tax on income received from entrepreneurial activity, as well as payments and other remuneration accrued by them in favor of individuals persons. Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, except for value added tax payable upon importation of goods into the customs territory of the Russian Federation. Other taxes are paid by individual entrepreneurs applying the simplified taxation system in accordance with the general taxation regime.

For organizations and individual entrepreneurs applying the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting.

Accounting and reporting benefits. According to Art. 5 of the Law on Small Business, state statistical and accounting reports of small enterprises are submitted in accordance with the procedure approved by the Government of the Russian Federation, which provides for simplified procedures and reporting forms, containing mainly the information necessary to resolve taxation issues. By virtue of Art. 6 of this Law, as one of the areas of state support for small business, the establishment of a simplified procedure for the presentation of state statistical and accounting reports is determined. In special legislation, these provisions have received the following development.

In accordance with paragraphs 1 and 2 of Art. 4 federal law dated November 21, 1996 N 129-FZ "On Accounting" * (380) this Law applies to all organizations located on the territory of the Russian Federation, as well as to branches and representative offices of foreign organizations, unless otherwise provided by international treaties of the Russian Federation. Citizens who carry out entrepreneurial activity without forming a legal entity, keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation.

Thus, such a category of small business entities as individual entrepreneurs, the obligation to maintain accounting records, does not fall under the scope of this Law.

By virtue of paragraph 3 of Art. 4 of the Federal Law "On Accounting" organizations that have switched to a simplified taxation system are exempted from the obligation to maintain accounting records. At the same time, organizations and individual entrepreneurs using the simplified taxation system keep records of income and expenses in the manner prescribed by Chapter 26.2 of the Tax Code of the Russian Federation. In accordance with the requirements established by Chapter 26.2 of the Tax Code of the Russian Federation, taxpayers applying the simplified taxation system must keep tax records of their performance indicators (necessary for calculating the tax base and tax) on the basis of the Book of Income and Expenses of Organizations and Individual Entrepreneurs using the simplified taxation system , approved by order of the Ministry of the Russian Federation on taxes and fees dated October 28, 2002 N BG-3-22 / 606 * (381). The book of accounting for income and expenses of organizations and individual entrepreneurs applying the simplified taxation system is a tax accounting register * (382).

However, paragraph 3 of Art. 4 of the Federal Law "On Accounting" retained for organizations using the simplified taxation system, the obligation to maintain accounting records of fixed assets and intangible assets. Recall that the accounting of fixed assets is carried out in accordance with the Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n * (383), and intangible assets - in accordance with the Regulation on accounting "Accounting for intangible assets" PBU 14/2000, approved by order of the Ministry of Finance of the Russian Federation of October 16, 2000 N 91n * (384).

For small businesses that have not switched to a simplified taxation system, accounting benefits are provided for by Order of the Ministry of Finance of the Russian Federation dated December 21, 1998 N 64n * (385), which approved the Model Recommendations for the Organization of Accounting for Small Businesses. This act applies to all small businesses that are legal entities under the laws of the Russian Federation, regardless of the subject and goals of the activity, organizational and legal forms and forms of ownership (with the exception of credit institutions).

Unified journal-order form of accounting for enterprises, approved by letter of the USSR Ministry of Finance dated March 8, 1960 N 63;

The journal-order form of accounting for small enterprises and economic organizations, approved by the letter of the USSR Ministry of Finance dated June 6, 1960 N 176 * (386);

A simplified form of accounting in accordance with the Standard Recommendations.

A small enterprise independently chooses the form of accounting from those approved by the relevant authorities, based on the needs and scale of its production and management, and the number of employees. So, small enterprises engaged in the material sphere of production are recommended to use the registers provided for in the journal-order form of accounting. Small businesses engaged in trade and other intermediary activities can use registers from a simplified form of accounting, if necessary, using separate registers to record certain values ​​that prevail in their activities (inventories, financial assets, etc.) from a single journal-order form of accounting.

At the same time, a small business can independently adapt the applied accounting registers to the specifics of its work, subject to:

United methodological basis accounting, which involves accounting based on the principles of accrual and double entry;

Relationships between analytical and synthetic accounting data;

Solid reflection of all business transactions in accounting registers on the basis of primary accounting documents;

Accumulation and systematization of data from primary documents in the context of indicators necessary for the management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements.

The reflection of business transactions in the system of accounting accounts and accounting registers used by a small business is carried out by means of double entry.

Small businesses with simple technological process production, performance of work, provision of services and having a small number of business transactions (as a rule, no more than a hundred per month), it is recommended to use a simplified form of accounting.

To organize accounting in a simplified form of accounting, a small business based on model Plan financial accounting accounts economic activity enterprises draws up a working Chart of Accounts for accounting of business operations, which will allow keeping records of funds and their sources in accounting registers for main accounts and thereby ensuring control over the availability and safety of property, fulfillment of obligations and reliability of accounting data. Small businesses can use the working Chart of Accounts in the Model Guidelines as a guideline.

A simplified form of accounting for a small business can be maintained:

1) according to the form of accounting using the accounting registers of the property of a small enterprise. The forms of registers recommended for small businesses are given in Annexes 2-11 to the Model Recommendations;

2) in a simple form without the use of accounting registers for the property of a small enterprise. A simple form is recommended for small businesses that perform a small number of business transactions (usually no more than thirty per month), do not carry out the production of products and work associated with large expenditures of material resources. In a simple form, accounting for all transactions is carried out by registering them only in the Book (journal) of accounting for the facts of economic activity in the form N K-1 (Appendix 1 to the Model Recommendations). Along with the Book for accounting of settlements on wages with employees, on income tax with the budget, a small enterprise must also keep a record sheet wages according to form N B-8 (Appendix 10 to the Model Recommendations).

The book of accounting for the facts of economic activity is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the presence of property and funds, as well as their sources from a small enterprise on a certain date and draw up financial statements. The book of accounting for the facts of economic activity is a combined accounting register that contains all the accounting accounts used by a small business and allows you to keep records of business transactions on each of them. At the same time, it should be detailed enough to justify the content of the relevant balance sheet items. A small business can keep a Book of Accounting for the Facts of Economic Activity in the form of a statement, opening it for a month (if necessary, using slip sheets to record transactions on accounts), or in the form of a Book in which transactions are recorded for the entire reporting year.

Thus, the current regulatory legal acts provide for various models of accounting simplification - for small businesses that have switched and not switched to a simplified taxation system. In this example, we can once again make sure that accounting and tax accounting, accounting and tax legislation are closely interconnected.

Privileges in the field of financial statements are provided for small enterprises by order of the Ministry of Finance of the Russian Federation of July 22, 2003 N 67n "On the forms of financial statements of organizations" * (387). Yes, by general rule in accordance with the Federal Law "On Accounting", the financial statements consist of the Balance Sheet (Form No. 1), Profit and Loss Statement (Form No. 2), Statement of Changes in Capital (Form No. 3), Statement of Cash Flows ( form N 4), Appendixes to the balance sheet (form N 5), explanatory note, as well as an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.

Small businesses that are not required to conduct an audit of the reliability of financial statements in accordance with the legislation of the Russian Federation may decide to present financial statements in the amount of indicators for groups of balance sheet items and income statement items without additional decoding in these forms and have the right do not submit as part of the financial statements the Statement of Changes in Capital (Form No. 3), the Statement of Cash Flows (Form No. 4), the Appendix to the Balance Sheet (Form No. 5), an explanatory note.

Small businesses that are required to conduct an audit of the reliability of financial statements in accordance with the legislation of the Russian Federation have the right not to submit as part of the financial statements the Statement of Changes in Capital (Form No. 3), Statement of Cash Flows (Form No. 4), Appendix to the Accounting balance sheet (form N 5) in the absence of relevant data.

Turning to the benefits in the field of statistical reporting, it should be noted that the obligation to submit it is provided for by the current legislation only for such small businesses as small enterprises. At the same time, for a number of years, the State Statistics Committee of Russia * (388) for small enterprises approves special, simplified reporting forms. There is currently a ruling Federal Service State Statistics of February 9, 2005 N 14 * (389), which approved the Procedure for filling out and submitting the form of federal state statistical observation N PM "Information on the main indicators of the activity of a small enterprise."

In accordance with Art. 14 of the Law on Small Business, the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation provide for the reservation for small businesses of a certain share of orders for the production and supply of certain types of products and goods (services) for state needs * (390).

When forming and placing orders and concluding state contracts for the purchase and supply of products and goods (services) for state needs by types of products classified as priority by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation, state customers are required to place at least 15 percent of the total volume of supplies for state needs of this type of product on the basis of tenders for these supplies held between small businesses.

The privilege provided by the federal legislation as a whole does not find application actually * (391). Among the main factors hindering the rapid involvement of small businesses in the processes public procurement, experts attribute the weak development of organizational and economic mechanisms for attracting small enterprises to participate in the implementation of state orders; economic lack of interest of ministries and departments in attracting small businesses to participate in tenders; difficulties in harmonization of existing regulations * (392).

However, the experience of many countries shows efficient use opportunities for the small business sector in the implementation of state and municipal orders. For example, in the US, large enterprises are required to place up to 20 percent of defense orders in the small business sector. In 2002, the value of government orders executed by small businesses reached $46 billion*(393). It would be advisable to take advantage of the experience of developed countries and create in our country an effective legal mechanism for placing state orders in the small business sector.

Benefits in the field state control. By virtue of Art. 7 of the Federal Law of August 8, 2001 N 134-FZ "On the protection of the rights of legal entities and individual entrepreneurs during state control (supervision)" * (394), in relation to a small business entity, a planned control measure can be carried out no earlier than three years after its state registration.

Of course, fixing at the legislative level three-year "holidays" for small businesses to carry out state control measures should be considered as a serious measure of their state support. However, it is impossible not to pay attention to the following circumstances.

First, as is known, from the scope of the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Conduct of State Control (Supervision)" are excluded certain types control (tax, budget, currency, insurance, operational-search activities, inquiry, preliminary investigation, etc.). Consequently, the exemption does not apply to the conduct of planned control measures in relation to small businesses for types of control excluded from the scope of the Law.

Secondly, the benefit applies only to scheduled inspections and does not apply to unscheduled inspections.

It should be noted that changes are sometimes made to the Law on Small Business that cancel benefits for small businesses and, consequently, worsen their legal status. Moreover, some of the lost benefits were previously more than applied in nature and were actively used by small businesses in defending their rights in court. First of all, we are talking about guaranteeing the stability of tax legislation or the so-called "grandfather clause", which was provided for in paragraph 1 of Art. 9 of the Law on Small Business. By virtue of this provision, “if changes in tax legislation create less favorable conditions for small businesses in comparison with the previously existing conditions, then during the first four years of their activity, these entities are subject to taxation in the same manner that was in force at the time of their state registration. ".

Analysis of cases (for the period of 2001-2004), which contain references to the Law on Small Business, considered by the Presidium of the Supreme Arbitration Court of the Russian Federation, as well as federal arbitration courts districts, showed that the most frequently used (in 92 percent of cases) arbitration courts was precisely Art. 9 of the Law on Small Business, and among this category of cases, in the vast majority of cases, references are made to par. 2 hours 1 tbsp. 9, which contained a guarantee against adverse changes in tax legislation. At the same time, disputes considered in courts concerned the introduction of various types of taxes by the Tax Code of the Russian Federation: a unified social tax, an imputed income tax, a value added tax, and a sales tax. Gradually, judicial practice began to take shape in favor of taxpayers - small businesses. It was supported by the position of the Constitutional Court of the Russian Federation. Suffice it to recall the ruling of the Constitutional Court of the Russian Federation of July 1, 1999 N 111-O "On the complaint of citizen Varganov Valery Vitalyevich about the violation of his constitutional rights by the Federal Law" On a single tax on imputed income for certain types of activities "and the Law of the Belgorod region" On a single tax on imputed income for certain types of activities "* (395), determination of the Constitutional Court of the Russian Federation of February 7, 2002 N 37-O "According to the complaint of citizen Krivikhin Sergey Vasilievich about the violation of his constitutional rights by the provisions of paragraph three of Article 143 and paragraph 2 of Article 145 of the Tax of the Code of the Russian Federation" * (396), Resolution of the Constitutional Court of the Russian Federation of June 19, 2003 N 11-P "On the case of checking the constitutionality of the provisions of federal legislation and the legislation of the constituent entities of the Russian Federation regulating the taxation of small businesses - individual entrepreneurs using the simplified system taxation, accounting and reporting sti, in connection with the complaints of a number of citizens "* (397), etc.

Thus, the tax conditions for managing small businesses in the first years of their activity remained the same as they were at the time of state registration. However, since January 1, 2005, the article most in demand in recent years by practice has become invalid.

The same fate affected the benefits provided to small businesses for accelerated depreciation. By virtue of the norm of Art. 10 of the Law on Small Businesses, small businesses were entitled to apply accelerated depreciation of fixed assets production assets with the allocation of costs to production costs in the amount twice the norms established for the corresponding types of fixed assets. Along with the use of the accelerated depreciation mechanism, small businesses could additionally write off as depreciation deductions up to 50 percent of the initial cost of fixed assets with a service life of more than three years.

It should be noted that the analyzed benefit appeared several years before the adoption of the Law on Small Business. It has been provided still by the decision of Council of Ministers of RSFSR of July, 18th, 1991 N 406 "About measures for support and development of small enterprises in RSFSR" * (398). However, this benefit existed in full only until the entry into force on January 1, 2002 of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation, Art. 259 of which "Methods and procedure for calculating depreciation amounts" did not give small businesses the right to carry out accelerated depreciation of fixed production assets. Therefore, from January 1, 2002, small businesses began to take into account the depreciation of fixed production assets, accrued in accordance with the general procedure set forth in Chapter 25 of the Tax Code of the Russian Federation * (399). The provision on accelerated depreciation of fixed assets established by the Law on Small Business began to be applied only for accounting purposes, the legality of which was confirmed by official explanations * (400).

However, even after January 1, 2002, the benefit in question remained very significant in the calculation of property tax. So, by virtue of paragraph 1 of Art. 374 chapter 30 of the Tax Code of the Russian Federation "Tax on property of organizations" "object of taxation for Russian organizations movable and immovable property is recognized (including property transferred for temporary possession, use, disposal or trust management, entered into joint activities), accounted for on the balance sheet as fixed assets in accordance with the established accounting procedure.

Using the possibility of additional write-offs by small businesses of up to 50 percent of the initial cost of fixed assets made it possible to significantly reduce the value of property and, consequently, the amount of tax.

Thus, since January 1, 2005, small businesses have lost two benefits that are very important from an applied point of view, the use of which in practice had a positive impact on their property and financial situation.

At the same time, it seems that for small businesses registered before January 1, 2005, the effect of preferential norms does not stop. Here it is appropriate to refer to the already mentioned ruling of the Constitutional Court of the Russian Federation of July 1, 1999 N 111-O. Clause 2 of this definition states that "the provision of the Federal Law "On a single tax on imputed income for certain types of activities" on the inadmissibility of further application of paragraph two of part one of Article 9 of the Federal Law "On State Support for Small Business in the Russian Federation" cannot have retroactive effect and does not apply to ongoing legal relations that arose before the day of the official publication of the new regulation ... Such an interpretation of this provision is due to the constitutional and legal regime of stable business conditions, derived from Articles 8 (part 1), 34 (part 1) and 57 of the Constitution Russian Federation". There is reason to believe that the stated position of the Constitutional Court of the Russian Federation is applicable even now, in connection with the unfavorable changes in tax legislation introduced by Federal Law No. 122-FZ of August 22, 2004.

The Ministry of economic development and Trade of the Russian Federation (Ministry of Economic Development of Russia). The regulation on the Ministry of Economic Development and Trade of the Russian Federation was approved by the Decree of the Government of the Russian Federation of August 27, 2004 N 443 * (401).

The laws of the constituent entities of the Russian Federation establish additional conditions for the activities of small businesses, the observance of which gives the right to receive regional state support.

So, in accordance with the Law of the city of Moscow dated June 28, 1995 N 14 "On the basics of small business in Moscow" * (402), the following Additional requirements:

Registration on the territory of the city of Moscow as legal entities or entrepreneurs without forming a legal entity;

Inclusion in the Register of small businesses in Moscow;

Small business entities should not be classified as subsidiaries or affiliates of business companies, stock exchanges, brokerage firms, banks and other credit organizations, insurance organizations, as well as organizations created for playing games and betting;

Small business entities - legal entities should not have branches (separate subdivisions) located outside the borders of Moscow and the Moscow region.

Small business entities have the right to be entered on a voluntary basis in the relevant registers maintained in the constituent entities of the Russian Federation * (403).

The executive authority of the city of Moscow, conducting public policy city ​​in the field of state support and development of small business, is the Department of Support and Development of Small Business of the city of Moscow. The regulation on the Department for Support and Development of Small Business in the City of Moscow was approved by the Decree of the Government of Moscow dated September 2, 2003 N 741-PP * (404).

State support for small business in the city of Moscow is carried out in accordance with the Comprehensive Program for the Development and Support of Small Business in the City of Moscow for 2004-2006 * (405)

As the main areas of support for small business in the city of Moscow, the following can be noted:

Creation of city-wide systems of business development centers in the city of Moscow;

Financing of projects and programs for the development and support of small businesses in the city of Moscow;

Provision of small businesses with non-residential premises;

Providing benefits in the field of rental relations;

Legal support for small businesses;

Support and development of small business in the innovation sphere * (406);

Information support of small business. Let's take a closer look at some of these perks. Benefits for the provision of non-residential premises. Small businesses are experiencing greater than large enterprises difficulties in providing non-residential premises for business activities. Premises built according to existing standards do not fully meet the needs of small businesses: they are irrationally planned, require additional costs to adapt them to new conditions, and industrial premises enterprises for the most part are not suitable for the placement of small industries in terms of their scale. A newly created small enterprise is forced even before the start of its activities and before receiving any financial results spend significant amounts of money on obtaining and arranging premises. High rental rates for premises, as a rule, do not correspond to the possibilities of small business. There is an acute shortage of land and premises for small businesses against the backdrop of a large number of unused premises owned by large and medium-sized industrial enterprises industrial enterprises for the most part, they are not suitable for the placement of small enterprises (they require a radical reconstruction, they are uneconomical in terms of energy consumption and require a lot of money for their maintenance).

Considering the existing problems, a fund of non-residential premises has been created in Moscow to accommodate small businesses and the Regulations on it * (407) have been approved. The trust fund of non-residential premises for the placement of small businesses and small business infrastructure in the city of Moscow is part of the citywide non-residential fund in the form of a complex of buildings, structures, individual non-residential premises with special procedures for the formation and use, form of accounting. The trust fund is formed at the expense of construction in progress, the seizure of space from tenants who use them illegally or have entered into lease agreements for their use in violation of the requirements of current legislation, state (municipal) property alienated in the process of privatization of state (municipal) enterprises, as well as non-residential premises , who did not receive users through competitions and auctions within three months from the date of issuance of the order of the Moscow Property Committee on their holding. Trust fund objects are placed on a competitive basis. The regulation on the trust fund establishes the procedure for making decisions on granting property rights in relation to the objects of the trust fund:

Based on the goals and objectives of the implementation of the Comprehensive Program for the Development and Support of Small Business in Moscow, the Moscow Government Commission approves the conditions for holding a tender for the provision of objects of the trust fund free from obligations and a list required documents to participate in it;

The official terms of the competition are published in the mass media;

Summing up the results of the competition can not be carried out earlier than 30 calendar days from the date of publication of its terms;

The Moscow Government Commission sums up the results of the competition and sends the decisions made to the Moscow Property Committee.

The requirements for the participants of the competition and the procedure for submitting applications by them are determined. The objects of the trust fund on the basis of decisions taken in the manner prescribed by this Regulation are provided for use by small businesses: for rent (for sublease); free use; as a part of a property complex on operations leasing of property complexes of the enterprises "on a turn-key basis" * (408). They can also be sold in accordance with the current legislation, regulations of the city of Moscow * (409).

It should be noted that for small businesses in the city of Moscow, there are benefits for rent. Decree of the Government of Moscow dated October 14, 2003 N 861-PP * (410) approved the Method for calculating the rent for the use of non-residential facilities owned by the city of Moscow. This act determines that when calculating the rent for small businesses included in the Register of Small Businesses of the City of Moscow, a correction factor (Kkor) is set at a rate of 0.5. At the same time, tenants have the right to sublease no more than 20 percent of the leased space. The lease agreement is concluded without the right to redeem the leased object, lease it for free use, assign rights and obligations under the lease agreement to another person, pledge lease rights and make them as a contribution to authorized capital.

In order to ensure the further progressive development of the small business sector in Moscow, the Department for Support and Development of Small Business of the City of Moscow and the Moscow Architecture Committee developed the City target program on providing subjects of small business with non-residential premises for 2004-2010 * (411). The program provides:

Creation of multifunctional business centers for small businesses in the public areas of the city;

Creation of technology parks for small businesses in the territories of reorganized production zones;

Formation of production and technological territories for the placement of small and medium-sized businesses in the reorganized production zones;

Creation for small businesses of new non-residential premises at the local level, including on the first floors of new residential buildings;

Creation of new non-residential premises and objects of the local level for small businesses within walking distance with the placement of "corner shops", enterprises fast food, multiservice and other facilities, including those on the ground floors of residential buildings, new buildings, providing a comprehensive daily demand population;

Development of complexes and objects of small business of various functional purposes that meet modern quality, technical and functional requirements;

Provision of 6 million sq. m. m of new non-residential premises for small businesses, including 2.5 million square meters. m until 2006. This takes into account non-residential premises for small businesses, which are created as part of city programs and investment projects currently being implemented in the city;

Various financing schemes, organization and formation of the investment process in order to minimize the construction time, start-up capital and increasing the volume of reinvestment capital, improving the performance of the constructed non-residential premises.

In addition, Decree of the Government of Moscow dated February 10, 2004 N 78-PP approved: the address list of the construction of priority objects of the city level for small businesses for 2004-2006; a preliminary address list of non-residential premises proposed for placement of small business facilities on the first floors of new residential buildings for 2004-2006; top-priority organizational and legal measures for 2004-2006 required to provide small businesses with non-residential premises.

Legal support for small businesses is carried out in accordance with the Concept of creating effective system legal support for small businesses and improvement of forms and methods for preventing violations (restrictions) of the rights and legitimate interests of entrepreneurs, which was approved by the Decree of the Government of Moscow dated March 1, 2005 N 109-PP * (412).

As the main elements of creating an effective system of legal support for small businesses, the following are provided:

1) providing comprehensive legal services small businesses in Moscow (on preferential terms), including in priority areas for the city on the basis of city organizations of the infrastructure to support small businesses. Provides for the implementation of legal (including with the involvement of lawyers) protection of small businesses, as well as available to entrepreneurs " hotline"and the formation of a system of client cards - certificates issued to small businesses in order to promptly provide them with the necessary volume of qualified legal assistance on preferential terms using the resources of territorial business development centers and territorial business development agencies;

2) creation of a system of voluntary accreditation of the activities of legal entities and individuals providing legal services to small businesses in Moscow. The introduction of the accreditation procedure involves the establishment of certain requirements for organizations and entrepreneurs providing legal services to small businesses.

Any entity providing legal services has the right to be accredited by the Department for Support and Development of Small Business of the City of Moscow. Accreditation is voluntary.

During the period of validity of accreditation, the subject of the provision of legal services provides:

Provision of prompt and qualified legal services to small businesses on favorable terms;

High level of service and quality of services provided.

The Department for Support and Development of Small Business of the City of Moscow monitors the compliance of the subject of provision of legal services with the conditions of accreditation and, if violations are detected in the activities of accredited entities of the provision of legal services, makes a decision to deprive them of accreditation;

3) resolution of emerging conflicts by arbitration courts of small businesses in Moscow. On the basis of infrastructure organizations to support small businesses in the city of Moscow, it is planned to create, in accordance with the Federal Law of July 24, 2002 N 102-FZ "On Arbitration Courts in the Russian Federation" * (413) a specialized arbitration court specializing in considering economic disputes in all administrative districts of the city of Moscow. The object of activity of the arbitration court is the resolution of economic disputes in which at least one of the parties is a small business entity.

Arbitration is intended to ensure:

Protection of legally protected rights and interests of small businesses;

Speedy and cost-effective dispute resolution procedure;

Preservation and further strengthening of business, partnership relations of the disputing parties, despite the differences between them.

The dispute may be referred to arbitration if there is an arbitration agreement concluded between the parties;

4) formation of societies for mutual liability insurance of small business entities in Moscow to third parties. Society of Mutual Liability Insurance of Small Business Entities - an organization established in accordance with applicable law in the form of a non-profit organization and carrying out liability insurance activities for obligations arising from damage to life, health or property of other persons by small businesses operating in the city of Moscow.

The objects of mutual insurance may be the property interests of small businesses associated with the risk of:

Loss (death), shortage or damage to property;

Liability for obligations arising from causing harm to life, health or property of other persons;

Losses from entrepreneurial activities due to violation of their obligations by counterparties of the entrepreneur or changes in the conditions of this activity due to circumstances beyond the control of the entrepreneur, including the risks of not receiving the expected income.

The Society will insure the property and property interests of its members directly on the basis of membership, if founding documents there will be no provision for the conclusion of an insurance contract in this case.

Moscow small business entities can act as members of the society.

Benefits in the area information support. In accordance with the Decree of the Government of Moscow dated February 1, 2000 N 83 "On information support for small businesses in Moscow" * (414) by the Department for Support and Development of Small Businesses of the City of Moscow, together with infrastructure organizations to support small businesses within the framework of comprehensive development and support programs small business in the city of Moscow, significant work has been done to create and develop a system of information support for small business. Currently, it includes more than 40 web resources. The volume of reference and analytical information in the system is about 2 million documents. Business printed media with a total circulation of more than 100,000 copies are published weekly, having their own electronic versions, as well as 14 electronic periodicals. There is a Center for Television Programs, which prepared and distributed on the Internet in 2003 more than 300 videos on the topic of supporting small business. In general, more than 20,000 users daily use the possibilities of electronic information resources created for the purpose of information support for small business in Moscow, its development and support.

Thus, in pursuance of the Decree of the Government of Moscow dated February 1, 2000 N 83 "On information support for small businesses in Moscow", key elements of the information technology environment have been formed in the city of Moscow, capable of serving as the basis for fully satisfying the information and communication needs of business entities and an important component of the further sustainable development of urban small business. In particular, the information support system for small businesses in Moscow during 2001-2003. allowed to attract to the problems of entrepreneurship on permanent basis more than 100,000 Internet users, directly provide information support for promotion on regional markets more than 28,000 commodity items of small businesses, creation and filling of more than 8,000 jobs.

Decree of the Government of Moscow dated April 27, 2004 N 288-PP "On the development of the information support system for small businesses in Moscow" * (415) outlines measures aimed at the further functioning of the informatization system for supporting small businesses in present stage technological development. In particular, it is planned to solve the following main tasks:

The introduction of a special tariff plan CJSC "MTU-Intel" "Small Business" for the provision of services for connecting to the Internet, access to the Internet and IP-telephony, with the establishment of additional discounts for users included in the Register of small businesses in Moscow, in the amount of at least 15 percent;

Providing customers of the "Small Business" tariff plan with free technological access to SIOMP web resources;

Placement of all training modules of the Non-State educational institution"International Institute of Management "LINK" in the System of Distance Business Education (RBES) of the information network "Small Business of Moscow" on the Internet;

Ensuring free free access of small businesses to RBSS training modules as the basis of a system of free self-study of entrepreneurship;

Providing RBSS users included in the Register of Small Business Entities of Moscow with discounts on educational services"International Institute of Management "LINK" for additional professional and higher education at least 30 percent.

Moscow legislation provides for measures of state support for small businesses operating in certain areas of entrepreneurial activity. In this regard, the Law of the city of Moscow of June 16, 1999 N 25 "On handicraft activities in Moscow" * (416) is of interest. By virtue of Art. 2 of this Law, handicraft is an activity related to one of the types of crafts determined by the order of the Mayor of Moscow, for the production of labor products, including those related to handicrafts, designed to meet the utilitarian, aesthetic, ritual and other needs of citizens or business entities. The subjects of relations arising from the implementation of handicraft activities can be both individuals registered as individual entrepreneurs and legal entities conducting commercial and non-commercial activity in the field of small business. The law in question establishes legal framework organization and activities of artisans in the city of Moscow, as well as measures aimed at protecting the rights of consumers of artisans' products.