Small businesses are small and medium-sized businesses. An organization that meets the criteria approved by law can obtain this status. Companies on the list of SMEs are exempt from inspections and have advantages and benefits in accounting and tax accounting, and participation in government procurement.

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

Basic criteria for small business

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

Companies and entrepreneurs are considered small business representatives, regardless of the tax regime, if they meet the conditions. These can be companies and individual entrepreneurs using the simplified tax system, UTII, patent, OSN.

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

Table 1. Income and number of employees indicators.

Another significant factor is the share of capital participation. Let's supplement the criteria for small businesses 2020.

Table 2. Shares in capital.

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

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

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

But income for the past tax period is estimated based on tax returns.

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

Small Business Inspections 2020

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

For 2 years (from 01.01.2016 to 31.12.2018), the “kids” were provided with supervisory holidays. This benefit for small companies and individual entrepreneurs was established by Federal Law No. 246-FZ dated July 13, 2015. But this only concerned scheduled inspections. If a complaint is received from a consumer or government agencies have information about a company violating the law, inspectors will come with an audit.

The period of validity of the “supervisory holidays” established by Federal Law No. 246-FZ, which expired at the end of 2018, was extended for 2019 and 2020 by Federal Law, it was published on the official portal of legal documentation. But we must keep in mind that supervisory holidays do not apply to inspections carried out using the risk-based control method, and this method is used by departments such as the Federal Tax Service, the Ministry of Emergency Situations, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor. Consequently, SMEs are not exempt from inspections by these departments.

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

• banks;
• insurers;
• Private security companies;
• subsoil users;
• pharmaceutical companies;
• carriers;
• and many others (a complete list of 52 points is given in Article 12 of the Federal Law of May 4, 2011 No. 99-FZ “On licensing of certain types of activities”).

Small businesses do not require status confirmation

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

Deposits are now insured

From January 1, 2019, the deposit insurance rule also applies to small businesses. But in order to claim compensation for deposits, the enterprise must be included in the register of SMEs. This is what he says

Small businesses in Russia enjoy special benefits intended only for them. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small businesses” mean and who belongs to them in 2020?

A small business entity is a Russian commercial organization or individual entrepreneur that aims to make a profit. Also included in this category are:

• peasant (farm) farms;
• production and agricultural cooperatives;
• business partnerships.

Non-profit organization, as well as unitary municipal or government agency is not a small business.

Who are SMEs?

The criteria for classification as small businesses in 2020 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized enterprise (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defined by law dated July 24, 2007 N 209-FZ in Article 4. Let’s consider these criteria taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, more enterprises and individual entrepreneurs can be classified as small businesses.

• The maximum allowable amount of annual revenue excluding VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
• The permitted share of participation in the authorized capital of a small enterprise of other commercial organizations that are not small and medium-sized businesses has increased - from 25% to 49%.

But this is acceptable average number employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for small enterprises.

For individual entrepreneurs, the same criteria for dividing into business categories apply: according to annual revenue and number of employees. If an individual entrepreneur does not have employees, then its SME category is determined only by the amount of revenue. And all entrepreneurs working only on the patent taxation system are classified as micro-enterprises.

The period during which a businessman continues to be considered a SME has been extended, even if he has exceeded the permissible limit on the number of employees or revenue received. Before 2016 it was two years, and now it’s three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation where the status of a small enterprise is lost due to reaching the previously existing limit of 400 million rubles, because it is lower than what is currently established? The Ministry of Economic Development believes that after the entry into force of Act No. 702 of the Government of the Russian Federation dated July 13, 2015, such an enterprise can return to the status of a small one if annual revenue does not exceed 800 million rubles.

State Register of SMEs

Since mid-2016, the Unified Register of Small and Medium Businesses has been in effect. The portal of the Federal Tax Service contains a list that includes all small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and tax reporting.

IN open access The following mandatory information is included:

• name of the legal entity or full name of the individual entrepreneur;
• TIN of the taxpayer and his location (residence);
• the category that includes small and medium-sized businesses (micro, small or medium-sized enterprise);
• information about activity codes according to OKVED;
• an indication of the presence of a license if the type of activity of the businessman is licensed.

In addition, at the request of a businessman belonging to small and medium-sized businesses, additional information can be entered into the register:

• about manufactured products and their compliance with the criteria of innovative or high-tech;
• on the inclusion of SMEs in partnership programs with government customers;
• on the availability of contracts concluded as a participant in public procurement;
• full contact information.

To transfer this data to the Unified Register, you must log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small businesses are no longer required to confirm with documents that they meet this status in order to participate in state support programs. Previously, this required providing annual accounting and tax reporting, a report on financial results, information on the average number of employees.

You can check the information related to small and medium-sized businesses and their accuracy by making a request in the Register for information by TIN or name. If you find that there is no information about you or that it is unreliable, you must send an application to the Registry operator to verify the information.

What does the status of a small business give?

As we have already said, the state creates special preferential conditions for micro and small businesses entrepreneurial activity, pursuing the following financial and social goals:

• ensure exit from the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as freelancers;
• create new jobs and reduce social tension in society by increasing the well-being of the population;
• reduce budget expenditures on unemployment benefits, health insurance and pensions for officially unemployed persons;
• develop new types of activities, especially in the field of innovative production that does not require significant costs.

The easiest way to achieve these goals is to make the state registration procedure simple and fast, reducing administrative pressure on business, and reducing the tax burden. In addition, targeted financing in the form of non-repayable subsidies has a positive effect on the activities of start-up entrepreneurs.

The main list of preferences for small businesses looks like this:

1. Tax benefits. Special tax regimes (STS, UTII, Unified Agricultural Tax, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to further reduce taxes on UTII (from 15% to 7.5%) and on simplified taxation system Income (from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for several years. In addition, from 2015 to 2020, individual entrepreneurs registered for the first time after the regional law on came into force have the right not to pay tax at all for two years under the PSN and simplified tax system regimes.
2. Financial benefits. This is direct financial government support in the form of grants and gratuitous subsidies issued as part of a nationwide program valid until 2020. Financing can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
3. Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent requests to employees. employment contracts. When participating in government procurement, there is a special quota for small business representatives - at least 15% of the total annual volume State and municipal institutions are required to make purchases from them. When receiving loans, government guarantors for small businesses act as guarantors.

In 2020, changes to the criteria for medium and small businesses, which were adopted back in December 2018, will apply. The restrictions on income and number of employees are the same. Restrictions for founders of foreign companies have been eased.

All businesses are classified depending on the scale of activity. To evaluate it, specific performance indicators of the company or entrepreneur are used. Federal Law No. 209-FZ of July 24, 2007 is dedicated to the development of small and medium-sized businesses, as well as the establishment of criteria for their gradation.

Benefits and restrictions in various laws often refer specifically to the size of the enterprise. The criteria for classification as small businesses in 2020 remained the same. The last changes were made in December 2018, twice at once. The convenient tables in the article and our explanations will help you find out about the new requirements and check which business category you belong to.

Important! In 2020, a system of protection against bank collapses is in place for small businesses. If the Central Bank revokes a credit institution's license, enterprises will be able to receive compensation - up to 1.4 million rubles. Find out

Small and medium-sized businesses: eligibility criteria 2020, table

Medium and small businesses in general include:

• business entities, partnerships and partnerships,
• production and consumer cooperatives,
• peasant (farm) farms,
• individual entrepreneurs.

These entities must also meet the criteria for annual income and number of employees. Please note that income must be taken into account according to the rules tax accounting. That is, take the amount of proceeds from sales and non-operating income. We present all indicators for various business categories in the table.

If the company's indicators correspond different types business - revenue for a small business, and the number of staff for a medium-sized one, for example, consider the following:

• determine the category of a business entity based on the highest value condition,
• For individual entrepreneurs without employees, determine the category based on the amount of income,
• category business entities and partnerships - participants in the Skolkovo project that did not submit tax reports with income data for the last year, determine by the number of employees.

Medium-sized business entity

Medium-sized enterprise: the 2020 criteria provide exceptions for light industry companies. Enterprises will fall into this category with a maximum number of not 250, but 1,000 people.

To apply this relaxation, activities under OKVED can be within the framework of class 13 “Production of textiles”, class 14 “Production of clothing”, class 15 “Production of leather and leather products”, section C “Manufacturing”. Income from these types of activities must be at least 70% of the total income.

Such medium-sized businesses, who belong to them in 2020, are determined by the Ministry of Industry and Trade annually no later than July 5 of the current year. And officials send this data to the Federal Tax Service for inclusion in unified register small and medium-sized businesses, which we will discuss below.

Example

The company produces leather and leather products, and also provides transport services. In 2019, she received 850 million rubles in income from the sale of leather products and 55 million rubles from the provision of transport services. The average number of employees for the year was 500 people.

The company can be classified as a medium-sized business, despite exceeding the employee limit. The production of leather and leather products is classified as light industry. Income from this type of activity is 93.9% ((850 million rubles x 100): (850 million rubles + 55 million rubles))

Small business

It is important to know the 2020 small business eligibility criteria in order to assess whether the company is eligible for certain benefits and concessions. And there are enough of them in various industries:

• small enterprises have the right to keep accounting records in a simplified form and submit reports in a simplified form,
• small and micro enterprises have benefits for conducting cash transactions; they have the right not to set a cash balance limit,
• regional laws may introduce benefits for such businesses - a reduced tax rate under the simplified tax system, benefits for property tax and transport tax,
• the right to conclude fixed-term employment contracts with employees, even if there are no grounds for this prescribed in the labor code,
• benefits of participating in public procurement. From small enterprises, government agencies are required to purchase at least 15% of the annual procurement volume,
• The Government introduced supervisory holidays for small enterprises. True, they ended on December 31, 2018, but a precedent has been created.

If a small enterprise exceeds the limits in terms of income or number of employees, it may move into the medium-sized category. But this will not happen immediately, but when the criteria are consistently exceeded for three years in a row.

Microenterprise

A microenterprise is a type of small business. Micro-enterprise criteria for 2020 are such that, unlike small companies, such activities always allow the use of a simplified taxation system.

Simplification restrictions, for employees - 100 people and income - no more than 150 million rubles, often deprive small businesses of the opportunity to use the simplified tax system. But micro-enterprises will definitely be among the simplified ones.

• newly created LLCs, joint stock companies with a single shareholder, business partnerships and partnerships, production and consumer cooperatives, peasant (farm) enterprises. Creation period - from August 1 of the current year to July 31 of the next year,
• newly registered individual entrepreneurs with a similar period of creation;
• Individual entrepreneurs who apply exclusively the patent taxation system.

Small and medium-sized businesses: who belongs to them in 2020

We told you who small businesses are and who belongs to them in 2020. But there are also additional criteria for companies in the form of LLC and JSC. The changes affect precisely these additional criteria.

Relaxations have been adopted regarding the share of participation of foreign companies in authorized capitals small businesses. The 49% limit has been lifted provided that the foreign founder himself is a small or medium-sized enterprise and is not registered offshore. An audit report can confirm that a foreign company meets the criteria for a small or medium-sized enterprise.

Where is the status of “small enterprise” prescribed?

We have presented the criteria for small businesses in 2020, and we will tell you where the presence of such status is recorded. Tax authorities, based on the data they have from declarations, the Unified State Register of Legal Entities, and the Unified State Register of Individual Entrepreneurs, form a register of small and medium-sized enterprises. They do this annually on August 1st as of July 1st.

You can check which category the company belongs to on the Federal Tax Service website rmsp.nalog.ru. If you find an incorrect category, you can contact the tax authorities here on the website. To do this, use the field “Are you not in the registry or is the data incorrect?” at the bottom of the page.

If the criteria for classification as a small and medium-sized business are violated for three years in a row, the company may be transferred to another category or excluded from the register. Tax officials can cross out no earlier than July 1, 2020.

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

Check whether your enterprise is a small business in 2018 to understand how to set a cash limit, keep records and submit reports, and what benefits you can count on. The table will help you - Small enterprise: criteria for inclusion in 2018.

The criteria by which companies are classified as small businesses have been established Federal law dated July 24, 2007 No. 209-FZ (as amended on November 27, 2017 No. 356-FZ).

Who belongs to small businesses in 2018:

• business entities and partnerships;
• production and consumer cooperatives;
• Peasant farms (peasant farms);
• IP (individual entrepreneurs).

That is, these are commercial companies conducting certain types of activities and having special registration conditions. To classify an enterprise as small, the following limits must also be met (see table).

Small Business Criteria 2018

From August 1, 2016, by Decree of the Government of the Russian Federation dated April 4, 2016 No. 265, a clarification was made: companies are classified as small businesses not by the amount of revenue, but by amount of income. The income limit is calculated from the total income for all types of business activities and for all modes, if the company applies several. The limit amounts remain the same. In fact, the revenue indicators were simply changed to the income limits. Based on the information received, tax authorities compile a unified register of small and medium-sized businesses.

Pay attention!

Some companies may not have been included in the register. In a letter dated 08/23/16 No. SA-4-14/15480@, tax officials said that they included companies in the register based on indicators for 2015. If the income or average headcount for this period is higher than the limits, then the company is not included in the register, even if the indicators for previous years were normal. If the company is not in the register, but it meets the criteria, you must submit an application through the tax service.

Small businesses do not need to confirm their status. All necessary information Tax authorities receive information about compliance with the criteria of a small enterprise in 2018 from reporting. Income data is confirmed by tax registers. Companies using the simplified tax system have a ledger for recording income and expenses. You can confirm the composition of the founders using the decision to establish an LLC or an extract from the Unified State Register of Legal Entities (Article 11 of the Federal Law of 02/08/1998 No. 14-FZ).

Above we talked about small businesses in 2018 and who belongs to them. But there is another category of small companies - microenterprises.

Microenterprise criteria 2018: table

A microenterprise is also a small business enterprise (LLC or individual entrepreneur), for which the law sets its own values ​​for revenue and number of employees. These are the lowest figures. But just like small and medium-sized enterprises (SMEs), microenterprises must meet the requirements for participation in the founders of a Russian company (no more than 25%) and foreign legal entities or companies that are not small businesses (no more than 49%).

An LLC has two conditions. For a JSC there is only one additional requirement (letter of the Federal Tax Service of Russia dated August 23, 2016 No. SA-4-14/15482@). See table.

If a company is classified as a small business in 2018, it has the right to take advantage of the following benefits.

Supervisory holidays. From January 1, 2016 to December 31, 2018, supervisory holidays were announced for small businesses. That is, non-tax audits are prohibited for them (Federal Law dated July 13, 2015 No. 246-FZ). There are only a few conditions: in the previous three years the company should not have gross violations, as well as misconduct, for which the activity could be suspended, the license revoked or the director disqualified. If a company is mistakenly included in the inspection plan, it has the right to remove itself from the list.

Pay attention!

The ban on inspections in 2018 does not apply to companies and individual entrepreneurs who, in the three years preceding the inspection, were held liable under Part 2 of Art. 26.1 of Federal Law No. 294-FZ of December 26, 2008 (disqualification, administrative suspension of activities, deprivation/suspension of a license).

Waiver of cash limit. In 2018, small businesses have the right not to set a limit on the cash balance in the cash register (clause 2 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, letter of the Central Bank of the Russian Federation dated December 8, 2014 No. 29-1-1-6/9698). You can cancel the limit at any time. You just need to issue an order from the manager (download an example of an order from the link below). In practice, some inspectors allow only those companies that are included in the register of small businesses to waive the limit. This is a violation.

Simplified accounting and reporting. Small businesses have the right to use simplified accounting methods and submit reports in a simplified form. There are simplified methods in almost every PBU. In addition, they are all listed in the Ministry of Finance information No. PZ-3/2015. You just need to take into account that accounting benefits for small businesses do not apply to small companies for which a mandatory audit of financial statements is provided. These are all joint-stock companies, as well as LLCs with revenue for the previous year of over 800 million rubles.

Refusal to adopt local regulations containing standards labor law. According to Article 309.2 of the Labor Code of the Russian Federation, employers - small businesses - microenterprises have the right to fully or partially refuse to adopt local regulations containing labor law norms (internal labor regulations, regulations on remuneration, regulations on bonuses and others). When refusing acts, microenterprises are required to include in employment contracts the conditions that, in accordance with the Labor Code of the Russian Federation, are prescribed in the acts.

Regional tax benefits. Local authorities have the right to establish benefits for small businesses in 2018. For example, for property tax based on cadastral value (clause 2 of Article 372 of the Tax Code of the Russian Federation). Regions also have the right to set reduced rates for companies using the simplified tax system.

Participation in public procurement. In 2018, small businesses have an advantage when participating in government tenders. Customers from government agencies are required to purchase at least 15% of the annual purchase volume from small businesses.

The activities of small and medium-sized businesses in Russia are regulated by Federal Law 209-FZ, adopted on July 24, 2007, “On the development of small and medium-sized businesses in Russian Federation", which specifies the criteria for classifying an enterprise as a small business.

Small and medium-sized businesses include those included in the unified state register legal entities, consumer cooperatives and commercial organizations(except for state and municipal unitary enterprises), as well as individuals entered into the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the conditions listed below.

Restriction by status

For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities is not must exceed twenty-five percent (except for the assets of joint stock companies) investment funds and closed mutual investment funds), the share of participation owned by one or more legal entities that are not small and medium-sized businesses must not exceed 49% (this restriction does not apply to business entities whose activities involve the practical application (implementation) of the results of intellectual property activities (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies integrated circuits, production secrets (know-how)), exclusive rights which belong to the founders (participants) of such business entities - budgetary scientific institutions or scientific institutions created by state academies of sciences or budgetary educational institutions higher vocational education or educational institutions of higher professional education created by state academies of sciences).

(clause 1, part 1, article 4 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”).

Limit on number of employees

Depending on average number employees per calendar year, enterprises are divided into:

• micro-enterprises - up to 15 employees;
• small enterprises - up to 100 employees inclusive;
• medium-sized enterprises - from 101 to 250 employees inclusive.

Revenue limit

From April 4, 2016, in accordance with the Decree of the Government of the Russian Federation of April 4, 2016 N 265 “On the maximum values ​​of income received from entrepreneurial activities for each category of small and medium-sized businesses”, the maximum values ​​of income received from entrepreneurial activities for the previous calendar year year, determined in the manner established by the legislation of the Russian Federation on taxes and fees, summed up for all types of activities carried out and applied under all tax regimes, for the following categories of small and medium-sized businesses:

• microenterprises - 120 million rubles;
• small enterprises - 800 million rubles;
• medium enterprises - 2 billion rubles.

Lending to small businesses

The largest banks in the lending market for small and medium-sized businesses in the Russian Federation in 2009 (the rating is current as of 04/07/10), thousand rubles:

• Sberbank 191 732 686.87
• Bank Uralsib 217 346 252.27
• Rosselkhozbank 200 140 044.30

2019

Types of small business activities in Russia

Among the most likely risks, 72% named a decrease in demand for products and services, 70% - an increase in taxes, 64% - unpredictable changes in legislation, 41% - the emergence of problems with the security forces, 25% - the likelihood of a raider takeover. 52% of respondents fear for their own security given the imperfection of the judicial system and the low percentage of acquittals. Businesses are least likely to fear default and destabilization of the economy (20%) and changes in the political situation (22%).

10% of respondents said that the best business plan for the next three years is to wind down the business and close the company. 33% of businessmen plan to maintain their business at the achieved level, 26% consider it right to develop a business with a focus on quick returns, 23% prefer to invest in long-term development.

More than half of respondents (51%) are skeptical about the future and expect business conditions to worsen over the next five years. Only 23% of Russian businessmen plan to implement long-term strategies. In the next three years, every third entrepreneur plans to maintain their business at the achieved level; approximately the same number (26%) are focused on development with returns in the short term. Another 10% are thinking about closing their own business, 6% would like to sell it.

Representatives of large, medium and small businesses in the Russian Federation took part in the survey. 500 respondents were surveyed. The maximum error size with a probability of 95 percent does not exceed 4.5 percent, VTsIOM clarified.

Sberbank: Where the main long-lived small and medium-sized businesses in Russia work

• 64% of SMEs that were active in January 2016 are still active today.
• On average, 56 thousand new active businesses appear in Russia every month, and 28 thousand cease operations.
• The likelihood that a business will continue to operate is especially high after its first year.
• SME companies registered in the Far East live longer than others.
• The main “long-livers” in small and medium-sized businesses are in the medical sector and the mining industry.
• The most “active” businessman in Russia has 167 currently operating companies registered.

The land transport business turned out to be less stable over the 36-month horizon. During the first half of the year, 8.7% of companies close, only 58.4% survive to three years of age, which is 12 percentage points lower than the average for all OKVED groups.

In the construction industry, 11.5% of registered companies cease operations within six months. A similar situation is observed in the non-banking financial sector, advertising, in certain directions retail.

However, after the closure of a legal entity, Russians most often continue to conduct business. Almost 20% of our fellow citizens who have ever opened their own business have registered more than one legal entity. 16% of active entrepreneurs are shareholders of more than one enterprise, 1% have five companies or more. According to SberData, the record was the participation of one person in 167 legal entities, they all still work today.

Rosstat for the first time revealed the share of small and medium-sized businesses in the economy

The share of small and medium-sized businesses in the Russian economy is 21.9%. Rosstat first published the relevant data on its website. This is an estimate for 2017; the results for 2018 have not yet been summed up.

The share of small and medium-sized businesses is calculated as the ratio of the total volume of gross added value created by medium and small enterprises (including micro-enterprises) and individual entrepreneurs to the gross added value in basic prices of all economic entities, follows from the methodology approved by Rosstat at the end of December 2018. In money terms, this is more than 20 trillion rubles. for 2017.

Rosstat published for the first time the contribution of small and medium-sized businesses to GDP. Previously, Rosstat and the Ministry of Economic Development carried out their analysis of the share of SMEs in gross value added, but did not publish its results, according to the report of the Accounts Chamber. According to these data, the contribution of small and medium-sized businesses to the economy in 2014 was 19%, in 2015 - 19.9%, in 2016 - 21.6%.

Share of small and medium-sized businesses in GDP developed countries is 50–60%. So, this is 51%, in Germany - 53%, in Finland - 60%, in the Netherlands - 63% (data from the Institute for Growth Economics).

Siluanov: the share of small and medium-sized businesses in the economy will be 23%

The share of small and medium-sized businesses in the Russian economy in 2019 will be 23%. First Deputy Prime Minister and Minister of Finance Anton Siluanov announced this at a meeting of President Vladimir Putin with members of the government, RBC reported in January. Last year, the share of small businesses in GDP reached 20%.

Authorities want to increase the number of employees of small companies this year to 19.6 million people. By 2024, the government plans to increase the share of small and medium-sized businesses in the economy to 32%, the minister added.

2018

Research by Tinkoff and Inc.

Business growth and profit

Almost half of those surveyed noted an increase in profits in the past year (47%), a fifth of those who answered questions from Tinkoff and Inc. Russia in 2018 there were no changes (20.4%). Less than a third of entrepreneurs (28.7%) said that profits had fallen. Another almost 3.9% could not give a specific answer, since they have been working on the market for the first year.

As for scaling, here, as it turned out, the business mostly remained at the same level (about 40%) or grew (37%). Only every fifth company (19.7%) had to optimize processes in order for the business to stay afloat. Another 3.7% of respondents noted that they had to close their business.

Relations with government agencies

Almost 86% of surveyed entrepreneurs said that in 2018 they did not encounter any facts of corruption in their activities. Only about 12% reported such cases in their practice involving officials. In addition, some entrepreneurs noted that they generally try not to deal with government orders in order to avoid corruption risks in principle. Several survey participants spoke about relevant hints from representatives of government agencies, but in their case it did not come to specific facts of corruption.

Fiscal authorities, judging by the survey results, cause the most complaints from Russian business. Almost every third company (about 30%) has encountered problems in one way or another related to the activities of the Federal Tax Service. Entrepreneurs criticize tax officials for, in their opinion, unfair fines, errors and confusion with documents, bureaucracy, as well as incomprehensible and sometimes absurd requests. But at the same time, two thirds of respondents (67%) have particular problems in communicating with tax service were not tested in 2018.

Sanctions

More than half (57.6%) of the entrepreneurs participating in the survey said that sanctions had no impact on their business. About 37% of respondents responded that it had become more difficult for them to earn money. At the same time, every tenth survey participant noted sanctions as an indirect reason for the drop in profits - clients have become less money, the average check decreased. Other negative consequences of sanctions are difficulties with the import of raw materials and equipment, problems due to fluctuations in exchange rates, and the inability to attract foreign investment.

Entrepreneurs who, on the contrary, made money on the current market, named import substitution as the main benefit of sanctions - in some markets it replaced foreign companies domestic producers came. True, there were few winners - only 5.3% of business owners who participated in the survey noted the positive effect of the sanctions.

Results

The main conclusion that can be drawn from the survey results is that two-thirds of Russian small and medium-sized companies do not reduce their turnover or increase their profits. The main obstacles to development are insufficiently clear actions and demands on the part of tax authorities and other officials. The problems of entrepreneurs, as it turns out, are largely related not so much to corruption as to bureaucracy, insufficiently adjusted tax administration and the consequences of sanctions.

The small business sentiment index in November 2018 was minus 32 points. Entrepreneurs were more pessimistic only in November 2015 (minus 38). With a moderately negative assessment of the current economic situation, entrepreneurs' forecasts for the next six months sharply worsened - the business expectations index reached minus 54 points. This is the lowest point during the measurements.

Main trends:

• The predominance of negative expectations regarding the prospects for the economic situation and the purchasing power of the population in the next 6 months. The impact is the increase in VAT from 18% to 20%, the sharp decline in oil prices in November, the weakening of the ruble exchange rate and the acceleration of inflation.
• Since 2015, the share of companies whose activities are related to imports has decreased from 36% to 22%. However, small businesses - especially in wholesale and retail trade and manufacturing - remain dependent on imports and, for the most part, do not seek to change anything.
• Compared to the first half of the year, there are more companies reporting an increase in sales, average bill and, as a result, an increase in profits and revenue.
• High taxes and lack of financial resources for business development are the most pressing problems in all industries. At the same time, IT companies suffer from a lack of qualified personnel. Entrepreneurs see expansion as their key tasks client base and increasing business profitability in the face of a growing tax burden.

• Entrepreneurs reacted sensitively to the slowdown in the growth of the Russian economy (according to the Ministry of Economic Development, the GDP growth rate in the third quarter was 1.3% against 1.8% in the second quarter) and the sharp drop in oil prices in November 2018 and gave more negative assessments of the situation in economy than six months ago.
• 85% of respondents believe that the current economic situation in the country is slowing down business development and will worsen in the next 6 months (63%). Since the beginning of the year, the purchasing power of the population in the country has worsened (78% of respondents), and will continue to decline (68%).
• Representatives of the wholesale and retail trade, who are under pressure from inflation expectations, are the most negative in their assessments of the future.
• Describing the situation in own company, 47% of respondents noted a decrease in profits, 28% - a decrease in the average bill, 30% - a decrease in the number of clients.
• At the same time, over the past six months, the number of companies that managed to increase profits (18% of respondents), the number of clients (28%) and the average bill (24%) has increased.
• Every fourth company plans to expand its workforce; 12% of entrepreneurs have announced their intention to increase salaries.
• 21% of entrepreneurs consider their business successful – this share remains virtually unchanged.
• Russian entrepreneurs understand success as “high income,” “opportunity to expand their business,” and “creation of products or services of the highest quality.” These are the three main signs of success that our respondents most often cite.
• However, in November 2018, in the context of slowing economic growth, small businesses began to talk less often about creating high-quality products as a criterion for success and more often about stability and maintaining current business volumes.
• Over the past year, the share of companies willing to continue operating to achieve success has decreased significantly - from 41% to 35%.
• 17% are ready to close or sell the business if they do not achieve success in the foreseeable future (1-5 years). 31% and 24%, respectively, are ready to change their business model or type of activity.
• Entrepreneurs cite high taxes (49%), lack of funds for development (38%) and declining demand (37%) as the main problems.

2017

Markswebb: Which banks open a current account for small businesses quickly and easily?

The time it takes to open a current account in Russian banks varies from several hours to several weeks. In some, it is enough to fill out several fields online, upload a couple of scans and certify the documents, which will be prepared by the bank and delivered by the client manager. In others, to open a current account, you will have to fill out piles of documents yourself (sometimes by hand), go to the branch 2-4 times and wait for days and weeks until the bank reviews the application.

Which bank should an entrepreneur who wants to open a current account contact as quickly, remotely and easily as possible? According to the results of the Business Bank Account Opening 2017 study conducted by Markswebb, these are Modulbank, Alfa-Bank, Tochka Bank, Tinkoff Bank and Promsvyazbank.

The best results based on a combination of factors were shown by Modulbank, Tochka, Alfa-Bank and Tinkoff Bank. All four banks offer the opportunity to open an account without visiting bank offices, but otherwise, despite similar ratings, they differ greatly in the organization of the account opening process and in certain key metrics.

At Tochka, the process of opening an account is the easiest for the client, which consists of 12 “conditional actions”:

• 6 actions at the stage of filling out an application on the website: the client enters his phone number, e-mail and TIN, uploads a scan of his passport, SNILS and income statement;
• 3 actions during the next contact: the client answers the manager by phone to 3 questions: type of company activity, taxation system, turnover (real or expected);
• 3 actions during a meeting with a client manager: 1 signature, confirmation of access to the Internet bank with a code from SMS, email confirmation.

Vesta Bank, the closest in terms of simplicity of the process, opens a current account after 23 “conditional actions”, and Modulbank after 28. At the same time, Tochka among the four leaders showed the longest waiting time for a bank response - almost 68 hours, most of which was the waiting time for a meeting with client manager, who could not be appointed earlier than 2 days after filling out the application.

Alfa-Bank showed the shortest total time for contacts with the bank during the account opening process - 31 minutes, including a meeting with the client manager. Tinkoff Bank showed the shortest waiting time for a bank response among banks opening accounts on location client manager– just under 26 hours.

The process of opening a current account in outsider banks is dramatically different from the organization in leading banks. This is primarily expressed in the number of visits to bank offices to completely open a current account: it can vary from 1 to 4. Taking into account the time costs (on average 1 hour 10 minutes for a round trip), the need to go to the bank office increases the client’s time costs to open an account for 5 or more hours.

In banks that took the last places in the rating, much more is required from the client more strength and time to open a small business checking account. One of key factors, significantly increasing the complexity of the process, is filling out long paper or electronic questionnaires. For example, at the Asia-Pacific Bank you need to fill out 11 different documents in electronic form(total about 150 fields). At VTB24, when submitting an application at the bank office, you must fill out an application for opening an account and a questionnaire in two copies individual entrepreneur(fill in more than 30 fields by hand, including OGRNIP and TIN).

An important difference between the rating leaders and outsiders is that the process of opening a current account is organized centrally, and the influence of the human factor is reduced to zero. Tochka, Modulbank and Tinkoff Bank process each application according to the same scheme and automate most processes.

When an application is tied to a specific bank office and a specific person is responsible for the client, there is a high probability that something will go wrong. For example, the time stated by the bank for processing an application in fact turns out to be significantly higher: Uralsib Bank promised to verify documents in 5 days, but in fact reported a decision 15 working days after the client called the bank independently.

Alfa Bank: Small Business Sentiment Index

The small business sentiment index, calculated by Alfa-Bank experts together with the International Research Center MARC using their own methodology, as of June 2017 turned out to be the highest in two years of the study and amounted to minus 21 points (the index value can vary from minus 100 to 100).

Assessing business expectations by country and industry, compared to November 2016, has also become more positive. This is largely due to the fact that the consequences of a cold summer will be reflected in rising prices only in 2018 - due to weather conditions This summer's fruit and vegetable harvest may be partially lost, and less stock will be carried over to next year.

Trucking companies gave a more negative outlook on the economic situation than six months ago. In the fields of construction, manufacturing and wholesale trade expect some recovery in the next 6 months. As for regional specifics, the expectations of entrepreneurs in the Central and Ural regions have significantly improved.

The situation in your business companies are assessed more positively compared to November 2016, but the expectations of entrepreneurs six months ago turned out to be better than the real situation. This is largely due to the fact that a third of companies report stagnation. At the same time, representatives of small businesses are less likely to talk about the negative impact of sanctions, despite the extension of EU sanctions against Russia and the expansion of the sanctions list from outside.

In November 2016, entrepreneurs were more restrained in assessments of the situation for the next six months, then the index value reached 9, in June of this year the expectation index was 20. Entrepreneurs are optimistic about the future: more and more players are focused on growing profits, revenue, frequency of purchases and customer base. First of all, this is due to the expected improvement in the purchasing power of the population (including due to an increase in the minimum wage).

2016: Alfa Bank: Small Business Sentiment Index

The assessment of the current economic situation both in the country and by industry has become more positive compared to November 2015. At the same time, companies are more restrained in assessing purchasing power. Traditionally, the assessment of the current situation in the country is more negative than the assessment of the situation in the industry. This may be the result of both a general negative information background and a deeper knowledge of entrepreneurs in their particular industry.

Representatives of all companies, except IT and cargo transportation, noted the negative impact of sanctions

The small business sentiment index, calculated by Alfa-Bank experts together with the International Research Center MARC using their own methodology, at the end of 2016 decreased slightly compared to June of this year - (-27) and (-24), respectively (the index value can vary from - 100 to 100) .

The final index is formed by four intermediate indices that characterize the assessment of the current situation in the economy and in own business, as well as expectations for the next six months by country and by company:

• Index of the current economic situation (-67), in June (-68);
• Business expectations index (-35), in June (-27);
• Index of the current situation for the company (-15), in June (-16);
• Index of expectations for the company (9), in June (17).

Sentiment Index by Industry

Over the past two years, companies in the areas of marketing, business services and IT have felt more confident (-17) and (-19), respectively. Companies involved in cargo transportation feel noticeably better (-24) - the highest figure for two years, in June 2016 (-32). This is due to imports, which are regaining their positions, while slowing down the development of production (-26), this summer (-19). Against the backdrop of falling real incomes of the population, wholesale (-28), retail (-33) and construction (-31) companies expect the situation to worsen.

The assessment of the current economic situation both in the country and by industry has remained virtually unchanged compared to June 2016 – (-67). At the same time, the optimistic sentiment regarding the growth of purchasing power that entrepreneurs had 6 months ago did not come true: only 2% noted an improvement, which is 5 times lower than expectations.

The assessment of business expectations for the country and industries decreased in all indicators - (-35). Manufacturing (-40), construction (-37) and wholesale (-33) companies were less optimistic. In the cargo transportation sector, expectations for the next six months are more optimistic - (-27).

Entrepreneurs assess the situation in their business at approximately the same level (-15) as in June 2016, while the real situation at the end of 2016 turned out to be worse than they expected in the summer. Representatives of all companies, except IT and cargo transportation, noted the negative impact of sanctions.

In November 2016, entrepreneurs were more restrained in assessing the situation for the next six months (9) than in June of this year. However, positive expectations prevail over negative ones for all business indicators, except for profit and revenue, primarily due to the expected increase in business expenses in 2017 (to comply with the requirements of No. 54-FZ (as amended by No. 290-FZ), entrepreneurs will have to replace the park cash register equipment) and tax burden.