Regulatory legal regulation of the development of small and medium-sized businesses in the Russian Federation. Methods of state regulation of small and medium-sized businesses Methods of state regulation of small and medium-sized businesses

Bulletin of the Nizhny Novgorod University. N.I. Lobachevsky, 2017, No. 6, p. 108-113

LEGAL REGULATION OF THE ACTIVITIES OF SMALL AND MEDIUM-SIZED BUSINESSES: THEORY AND PRACTICE

© 2017 P.S. Mamonov

Russian Academy of National Economy and Public Administration under the President of the Russian Federation,

N. Novgorod

[email protected]

Received November 01, 2017

On the basis of a formal-logical analysis of the current Russian legislation, the author examines the features of the activities of small and medium-sized businesses. The existing legal regimes for small and medium-sized businesses are considered. The analysis of specific measures of state support has been carried out. The ways of improving the mechanism of realization of the right to entrepreneurial activity are proposed.

Key words: the right to entrepreneurial activity, small business entities, economy, state, state support, tax regime.

The system of legal regulation of the activities of small and medium-sized businesses consists of legal acts of various legal force and level of adoption. Legal regulation of small business is a hierarchical system of acts, consisting of seven elements:

International treaties of the Russian Federation, generally recognized principles and norms of international law;

Constitution of the Russian Federation of 1993;

Codes and other federal laws: Civil Code of the Russian Federation, Labor Code of the Russian Federation, Federal Law of July 24, 2007 No. 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation", etc .;

Regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of the ministries and departments of the Russian Federation;

Regulatory legal acts of the constituent entities of the Russian Federation;

Corporate regulations;

Business customs.

This paper analyzes the special legislative and subordinate legal acts on small and medium-sized businesses. The general legal regime for carrying out entrepreneurial activity is reflected in a number of scientific and educational publications.

The legal definition of a small and medium-sized business entity is enshrined in Art. 3 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." According to this act, small and medium-sized businesses are business entities (legal entities and individual entrepreneurs) classified in accordance with

compliance with the conditions established by the Law on Small and Medium-Sized Enterprises, to small enterprises, including micro-enterprises, and medium-sized enterprises.

The conditions relate to the average number of employees for each category of small and medium-sized businesses, proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year.

Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" defines the goals of state policy in the development of the considered category of economic entities. To achieve these goals, the law provides for the features of the regulatory legal regulation of the activities of small and medium-sized businesses (hereinafter referred to as SMEs).

1. Federal Law No. 209-FZ includes special tax regimes, simplified rules for tax accounting, as well as simplified forms of tax declarations for certain taxes and fees for small businesses as measures to support SMEs in the field of taxes and fees. Special tax regimes are established by the Tax Code of the Russian Federation and provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees by SMEs. Special tax regimes include: the taxation system for agricultural producers (unified agricultural tax); simplified tax system

taxation (STS); taxation system in the form of a single tax on imputed income for certain types of activities (UTII); taxation system for the implementation of production sharing agreements; patent taxation system.

2. For small businesses, simplified methods of accounting are provided, including simplified accounting (financial) statements and a simplified procedure for conducting cash transactions for small businesses. At the same time, an economic entity has the opportunity to independently choose which simplified methods to use for accounting (regardless of the use of other simplified methods). The choice of individual simplified methods is carried out, as a rule, based on the economic conditions, the size of the subject and other relevant factors. In addition, a micro-enterprise, when forming an accounting policy, was given the right to provide for the possibility of conducting accounting using a simple system (without the use of double entry).

3. Federal Law No. 209-FZ establishes a simplified procedure for compiling statistical reporting by SMEs. In pursuance of this legislative provision, Rosstat orders systematically approve special forms of federal statistical observation of SMEs with instructions on how to fill them out.

4. Provision of measures of property support to SMEs is to transfer to them the ownership or use of state or municipal property, including land plots, buildings, non-residential premises, equipment, vehicles, inventory, etc., on a reimbursable or gratuitous basis. or on preferential terms in accordance with state and municipal programs. In relation to such property, legislative restrictions have been established in the form of a ban on its subsequent sale, assignment of rights of use, contribution to the authorized capital, etc.

State authorities and local self-government bodies are obliged to maintain and publish lists of property free from the rights of third parties in order to provide it for possession or use on a long-term (at least five years) basis (including at preferential rental rates) only to entities SMEs and organizations that form the infrastructure for supporting SMEs. The SME entity is endowed with the preferential right

vom for the purchase of leased property within 1000 sq. m. Relations arising in connection with the alienation of such property from state or municipal property, including the specifics of participation of SMEs in the privatization of leased property, are regulated by a special Federal Law dated July 22, 2008 No. 159-FZ “On the Specifics of Alienation of Real Estate, owned by the constituent entities of the Russian Federation or municipal property and leased by small and medium-sized businesses, and on amendments to certain legislative acts of the Russian Federation ”. This law provides for a preferential payment procedure for state and municipal property privatized by SMEs. At the same time, the right to choose the payment procedure (lump sum or in installments) for the acquired leased property, as well as the installment plan within the established limits, belongs to the SME entity. The term of payment by installments for the acquired property is determined by the laws of the constituent entities of the Russian Federation, but should not be less than five years.

5. In order to expand access of small businesses to procurement, the legislation provides for the specifics of participation of small businesses as suppliers (performers, contractors) in the procurement of goods, works, services for state and municipal needs, as well as specifics of participation of SMEs in the procurement of goods, works , services by certain types of legal entities.

In accordance with the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", state and municipal customers, as well as budgetary institutions are required to make purchases from SMEs in volume of not less than 15% of the total annual volume of purchases. For this purpose, tenders, auctions, requests for quotations and proposals should be held, in which only SMEs can be participants in the procurement. At the same time, the initial (maximum) contract price should not exceed twenty million rubles. In addition, the customer has the right to establish a requirement for the supplier to involve co-contractors from among the SMEs in the execution of the contract.

Certain types of legal entities (state corporations, state companies, budgetary institutions, subjects of natural monopolies, organizations,

regulated activities, etc.) in the procurement of goods, works and services must comply with the requirements of the Federal Law of July 18, 2011 No. 223-FZ "On the procurement of goods, works, services by certain types of legal entities" in relation to subjects SMEs. On the basis of this law, the Resolution of the Government of the Russian Federation of December 11, 2014 No. 1352 approved the Regulation on the specifics of participation of small and medium-sized businesses in the procurement of goods, works, services by certain types of legal entities, the annual volume of such purchases and the procedure for calculating the specified volume. It was established that the annual volume of purchases in which SMEs participate should be at least 18% of the total annual value of contracts concluded based on the results of purchases. At the same time, the total annual value of contracts concluded only with SMEs should be at least 10%.

Federal Law No. 223-FZ also establishes the obligation of specific customers to purchase innovative and high-tech products, including from SMEs. The list of customers and the annual volume of such purchases is approved by the Government of the Russian Federation. Customers included in this list, when forming a procurement plan, must reflect information on the procurement of innovative high-tech products from SMEs.

6. Measures that are significant for SMEs to ensure the rights and legitimate interests in the implementation of state control (supervision) are based on the Federal Law of December 26, 2008 No. 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and municipal control ". In addition to general provisions related to basic guarantees for businesses during inspections, this law contains special provisions that apply only to SMEs. So, in relation to one small business entity, the total period of scheduled field inspections cannot exceed 50 hours for a small business and 15 hours for a micro-enterprise per year. In exceptional cases related to the need for complex or lengthy research, special examinations and investigations, the specified period may be extended, but not more than 50 hours for small businesses and 15 hours for microenterprises.

In 2015, at the initiative of the President of the Russian Federation, set out in the Address to the Federal Assembly

On December 4, 2014, a special article 26.1 was introduced into the specified Federal Law "Features of the organization and conduct of scheduled inspections in 2016-2018 in the implementation of state control (supervision) and municipal control in relation to small businesses." The main goal of the innovations is to provide small businesses with a “supervisory vacation”. Now, as a general rule, from January 1, 2016 to December 31, 2018, it is prohibited to carry out any scheduled inspections of small businesses, with the exception of legal entities and individual entrepreneurs engaged in certain types of activities in the field of healthcare, education, heating, electricity, energy conservation and energy efficiency , in the social sphere.

7. Provision of information support measures to SMEs and organizations that form the infrastructure for supporting SMEs is carried out by state authorities and local authorities in the form of creating federal, regional and municipal information systems, official websites of information support for SMEs on the Internet and information and telecommunication networks ... These resources function to provide SMEs with various information: on the implementation of government programs to support SMEs; on the number of SMEs and on their classification by type of economic activity; on the number of replaced jobs in SMEs; on the turnover of goods (works, services) produced by SMEs, and their financial and economic condition; on the organizations that form the infrastructure for supporting SMEs, the conditions and procedure for their provision of such support; on state and municipal property included in the lists in order to provide it for the possession or use of SMEs; on the announced tenders for the provision of financial support to SMEs and organizations that form the infrastructure for their support; other information necessary for the development of SMEs (economic, legal, statistical, production and technology, information in the field of marketing, etc.). This information is freely available on the Internet, must be available around the clock, regularly updated and open for copying.

8. Provision of measures of consulting support to SMEs by state bodies

state authorities and local self-government bodies can be carried out in the form of: (1) creation and maintenance of the activities of organizations that form the infrastructure of support for SMEs and provide consulting services to such entities; (2) reimbursement of costs incurred and documented by SMEs for consulting fees. Despite the ambiguous interpretation of the latter provision, in practice, compensation is applied to the costs of paying for consulting services provided only by organizations that form the infrastructure for supporting SMEs. Reimbursement of the costs of consulting support to SMEs can be considered as a special type of their financial support.

Thus, Russia has all the formal prerequisites for the successful development of small business at all levels of government. But the actual state of small business by representatives of stakeholders is assessed as unsatisfactory. Why is this happening? It depends on many factors. Such as imperfect taxation, instability of the regulatory framework, administrative barriers, inconsistency in the actions of federal and regional authorities, high interest rates on loans, insufficient funding for programs at various levels, bureaucracy and bribery of officials.

Researchers of the problems of small business development in Russia put the tax burden in the first place. Indeed, the excessive rigidity of today's tax system has a negative impact on the development of the business environment for small businesses. Healthy improvement of the tax system, aimed not only at the formation of a deficit-free budget, but also at stimulating the growth of production, the development of small businesses should be an important task of the present time period.

One cannot but mention the tariffs for insurance contributions to state extra-budgetary funds, which employers pay based on the accrued wages of employees. From January 1, 2014, the amount of insurance premiums for entities applying the general taxation system is 32%. For entrepreneurs using the simplified taxation system (STS) - 20%.

In general, the increased premium rates are very significant for small businesses. Small businesses, unlike large ones, are more susceptible to bankruptcy. So, by

According to the World Bank, about 50% of newly organized small enterprises operate in a year, 7-8% in three years, and only 3% in five years.

Such a system of insurance contributions to state extra-budgetary funds, together with taxes, becomes unaffordable for small businesses and leads to their withdrawal into the "shadow", i.e. to the return of the practice of "gray" wages, the concealment of turnovers. This, in turn, leads to complete insecurity of employees (reduction, decrease in accrued wages), an increase in unemployment, as well as an increase in fictitious unemployment, when people who work without registration of labor contracts have the opportunity to be registered as unemployed and receive appropriate benefits. The number of low-income citizens eligible for subsidies for utilities, who actually receive their salaries "in envelopes", will also increase.

The established tariffs are unlikely to contribute to a significant replenishment of the budget. It is necessary to make sure that it is profitable for the entrepreneur to develop his production, and not to pull money out of the business. The existing tax system does not contribute to the development of small business, the growth of prosperity and the reduction of social stratification among the population. The Russian taxation system makes it easy to evade taxes and even provokes to do so.

When improving the tax system, it is necessary to take into account the experience of countries with developed market economies, but with a view to the specifics of our state. The experience of countries with developed market economies indicates that the tax mechanism is an effective lever for economic stimulation of small businesses. In this case, tax incentives for small businesses are very important, including differentiated rates of income and value added taxes (Japan, Great Britain, Germany), reduced rates for income tax (Germany) and local taxes (Japan). It is interesting to note that in Sweden, companies have the right to make a tax-free reserve contribution from profits up to 40% of the net profit before tax. In Germany, such benefits as the creation of a reserve of tax-free profits for categories of small businesses, depending on the type of activity, are applied, and the exemption of a small business from all payments in the first two years of its existence.

Incidentally, according to the German Federal Statistical Office, with each

Over the year, more and more Russian entrepreneurs choose Germany as a country to run their business. Germany has improved its attitude towards immigrants. Foreign entrepreneurs today have an advantage over other categories of foreign citizens. By registering a company in Germany, they can obtain a residence permit and save themselves from the constant laborious process of obtaining visas.

It is known that the socio-economic development of the constituent entities of the Russian Federation is closely interconnected with the development of small businesses in them. In this regard, federal and regional authorities should pay attention to the constituent entities of the Russian Federation, where small business is poorly developed. To stimulate entrepreneurial activity of the population of such regions, the state needs to more effectively provide various forms of support, including financial, property, information and consulting, as well as assistance in training and retraining of personnel. In addition, in such subjects of the Russian Federation, it seems expedient to use the German, Swedish experience, which consists in creating a reserve of tax-free profits at small enterprises, exemption from all types of taxes in the first few years of the existence of small enterprises.

Note that in industrialized countries, up to 90% of enterprises are small businesses. They account for about 50% of the country's gross national product and about 70% of new jobs created. In the Russian Federation today only 30% of all enterprises are small businesses.

Changes in the forms and methods of state regulation of small business issues, including a healthy reform of the tax system, the geographical expansion of entrepreneurial activity in the constituent entities of the Russian Federation, will contribute to the economic development of Russia.

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LEGAL REGULATION OF ACTIVITIES OF SMALL AND MEDIUM ENTREPRENEURSHIP SUBJECTS:

THEORY AND PRACTICE

The purpose of this article is to consider some features of the activities of small and medium-sized businesses. The study is based on a formal and logical analysis of the current Russian legislation. The article examines the existing legal regimes of small and medium-sized businesses. An analysis of specific measures of state support was carried out. Some ways of improving the mechanism for exercising the right to entrepreneurial activity are proposed.

Keywords: right to entrepreneurial activity, small business entities, economy, state, state support, tax regime.

I.V. Ershova. M .: Jurist, 2012.S. 54-60.

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Regulatory legal regulation of the development of small and medium-sized businesses in the Russian Federation is based on the Constitution of the Russian Federation and is implemented by the Federal Law of July 24, 2007 No. 209-FZ (as amended on June 29, 2015) "On the development of small and medium-sized businesses in the Russian Federation", other federal laws adopted in accordance with them by other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of local governments. Volgin V.V. Individual Entrepreneur: A Practical Guide. - M., 2008 .-- p. 497

An analysis of the subject of regulation and the content of Federal Law No. 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation" allows us to conclude that special regulations on small and medium-sized businesses should be attributed to the sphere of administrative legislation, which, according to Art. 72 of the Constitution of the Russian Federation refers to the subjects of joint jurisdiction of the Russian Federation and its subjects. Consequently, the issues of the development of small and medium-sized businesses are designed to regulate both federal and regional legislation. Taking this into account, the following are among the normative legal acts regulating the development of small and medium-sized businesses The same:

• · The Constitution of the Russian Federation, which enshrines the general principles of legal regulation of entrepreneurial activity, establishes a minimum of guarantees for the rights and interests of participants in entrepreneurial legal relations, which cannot be limited, secures the jurisdiction of the Russian Federation and the subjects of the Russian Federation.
• · Federal Law No. 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation" and other federal laws. The legal framework for small and medium-sized businesses is largely determined by the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation, etc.

In addition to codified acts, a significant number of other federal laws have been issued that regulate entrepreneurial activity:

• Federal laws establishing state requirements for the organization and implementation of entrepreneurial activity:
• - FZ of August 8, 2001 N 129-FZ "On state registration of legal entities and individual entrepreneurs" - regulates relations arising in connection with the state registration of legal entities during their creation, reorganization and liquidation, when amendments are made to their constituent documents, state registration of individuals as individual entrepreneurs and state registration upon termination of activities by individuals as individual entrepreneurs, as well as in connection with the maintenance of state registers of the unified state register of legal entities and the unified state register of individual entrepreneurs;
• - Federal Law of August 8, 2001 N 128-FZ "On licensing of certain types of activities" - regulates relations arising between federal executive authorities, executive authorities of the constituent entities of the Russian Federation, legal entities and individual entrepreneurs in connection with the implementation of licensing of certain types of activities;
• - FZ of December 27, 2002 N 184-FZ "On technical regulation" - regulates relations arising from: the development, adoption, application and implementation of mandatory requirements for products, including buildings and structures (hereinafter referred to as products), or products and processes related to product requirements (including survey), production, construction, installation, commissioning, operation, storage, transportation, sale and disposal;

development, acceptance, application and implementation on a voluntary basis of requirements for products, design processes (including research), production, construction, installation, adjustment, operation, storage, transportation, sale and disposal, performance of work or provision of services;

conformity assessment.

• Federal laws that define the basic principles of a market economy:
  • - The Federal Law of July 26, 2006 N 135-FZ "On Protection of Competition" defines the organizational and legal basis for the protection of competition, including the prevention and suppression of: monopolistic activities and unfair competition; prevention, restriction, elimination of competition by federal executive authorities, state authorities of the constituent entities of the Russian Federation, local self-government bodies, other bodies or organizations performing the functions of these bodies, as well as state extra-budgetary funds, the Central Bank of the Russian Federation.
  • - FZ of April 22, 1996 N 39-FZ "On the Securities Market" - regulates relations arising from the issue and circulation of equity securities, regardless of the type of issuer, when circulating other securities in cases stipulated by federal laws, as well as the specifics of creating and the activities of professional participants in the securities market.
• Federal laws establishing the legal status of economic entities:
• - Federal Law of December 26, 1995 N 208-FZ "On Joint Stock Companies";
• - FZ of February 8, 1998 N 14-FZ "On limited liability companies";
• - FZ of May 8, 1996 N 41-FZ "On production cooperatives";
• - The Federal Law “On the Specifics of Alienation of Real Estate Owned by the State of the Subjects of the Russian Federation or Municipal Ownership and Leased by Small and Medium-Sized Businesses” - allows entrepreneurs to acquire ownership of real estate leased from the state.
• Federal laws regulating certain types of entrepreneurial activity:
  • - FZ of October 29, 1998 N 164-FZ "On financial lease (leasing)" - the objectives of this law are: development of forms of investment in means of production based on financial lease (leasing) (hereinafter - leasing), protection of property rights, rights of participants investment process, ensuring investment efficiency.
  • - FZ of March 13, 2006 N 38-FZ "On Advertising" - the objectives of this law are: development of markets for goods, works and services based on the principles of fair competition, ensuring the unity of the economic space in the Russian Federation, realization of the right of consumers to obtain fair and reliable advertising, creation of favorable conditions for the production and distribution of social advertising, prevention of violations of the legislation of the Russian Federation on advertising, as well as suppression of facts of inappropriate advertising.
• Other regulatory legal acts of the Russian Federation adopted in accordance with the listed federal laws, such as:
• - Decrees of the President of the Russian Federation (for example, the Decree of the President of the Russian Federation of March 9, 2004 N 314 "On the system and structure of federal executive bodies");
• - Resolutions of the Government of the Russian Federation (For example, Resolution of the Government of the Russian Federation of August 12, 2002 N 584 "On approval of the regulation on holding a tender for the sale of state or municipal property");
• · Laws and other normative legal acts of the constituent entities of the Russian Federation, which are issued by the legislative and executive bodies of the constituent entities of the Russian Federation within the competence established by Articles 71-73 of the Constitution of the Russian Federation and cannot contradict federal legislation.
• · Normative legal acts of local self-government bodies. These include the charters of municipalities, as well as other normative legal acts, types, procedure for adoption, official publication and entry into force of which are determined by the charter.
• · In the context of expanding cooperation between domestic entrepreneurs and foreign economic entities, the generally recognized principles and norms of international law and international treaties of the Russian Federation also play an important role in the regulation of business relations.

Among the international documents regulating entrepreneurial activity are the following:

• -Convention on the contract for the international carriage of goods by road (concluded in Geneva in 1956) - applies to any contract for the carriage of goods by road for reward by means of vehicles when the place of loading of the goods and the place of delivery of the goods specified in the contract are located on the territory of two different countries, from of which at least one is a party to the Convention.
• -The UN Convention on Contracts for the International Sale of Goods (concluded in Vienna in 1980) - applies to contracts for the sale of goods between parties whose commercial enterprises are located in different states.
• -Eurasian Patent Convention 1994. The Convention established the Eurasian Patent System and the Eurasian Patent Organization. The States parties to the Convention, represented by their Governments, were guided by the desire to strengthen cooperation in the field of protection of inventions and the desire to create an interstate system for obtaining such protection on the basis of a single patent valid on the territory of all Contracting States. The Eurasian Office issues a Eurasian patent for an invention that is new, has an inventive step and is industrially applicable. The term of a Eurasian patent is 20 years from the filing date of the Eurasian application.

The list of the regulatory framework is very diverse. This paper discusses the main regulatory legal acts related to the regulation of small business.

1

Entrepreneurial activity and everything that accompanies it is one of the most frequently discussed economic discussions in the Russian and international arena. This is justified by the fact that today only a state with a developed and strong economy is able to withstand the competition with other states, and defend its independence before the strong powers of the world. In our country, a lot of laws, decrees, orders have been developed that regulate the implementation of entrepreneurship. Quite often, various kinds of economic forums and meetings of leading business representatives on entrepreneurship are held, at which sore topics are discussed on issues of not only large, but also small and medium-sized businesses. This scientific article reveals the issues of legal regulation of small and medium-sized businesses.

small and medium business

Russian economy

legal regulation

RF President

RF government

1. Burov V.Yu. Fundamentals of Entrepreneurship / Study Guide. - Chita, 2013.

2. The Civil Code of the Russian Federation. Part one of November 30, 1994 No. 52-FZ (as of October 25, 2016). - M .: Prospect, 2016 .-- 213 p.

3. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993, as amended on December 30, 2008, February 5, 2014 and amendments for 2016). - M .: Eksmo, 2016. - Current legislation.

4. Mikhnevich A.V., Gritsenko A.V. A lost opportunity to guarantee restitutio in integrum or a reminder to the Council of Europe of Russia's sovereignty? // International Journal of Experimental Education. - 2017. - No. 3 (part 2).

5. Mikhnevich AV, Kucherenko D. Concept and legal nature of the lex mercatoria theory // International scientific research journal "Successes of modern science and education". - 2017. –T. 5.No. 3. - P. 156.

6. Official website of the Government of the Russian Federation. News feed. URL: http://government.ru (date of access: 03/14/2017).

7. Official site of the President of Russia. URL: http://www.kremlin.ru (date of access: 03/14/2017).

8. Official site of the Federal State Statistics Service. URL: http://www.gks.ru (date of access: 06.03.2017). Unified register of small and medium-sized businesses. URL: https://rmsp.nalog.ru (date of access: 06.03.2017).

9. Order of the Government of the Russian Federation of June 2, 2016 No. 1083-R "On approval of the Strategy for the development of small and medium-sized businesses in the Russian Federation for the period up to 2030" / ConsultantPlus reference legal system (date of access: 03/23/2017).

10. Russian newspaper RG.RU. Capital issue No. 6644 (73). URL: https://rg.ru (date of access: 03/14/2017).

11. Decree of the President of the Russian Federation of June 5, 2015 No. 287 "On measures for the further development of small and medium-sized businesses" / ConsultantPlus reference and legal system (date of access: 03/23/2017).

12. Federal Law of the Russian Federation "On Amendments and Amendments to the Tax Code of the Russian Federation and to Certain Legislative Acts of the Russian Federation on Taxes and Fees" dated December 31, 2001 No. 198-FZ / ConsultantPlus Reference Legal System (date of access: 03/23/2017 ).

13. Federal Law of the Russian Federation of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" / ConsultantPlus reference legal system (date of access: 12.03.2017).

Small and medium business is one of the important areas of the modern market economy. This was also stated by the Prime Minister of the Russian Federation Dmitry Medvedev at a meeting with representatives of small and medium-sized businesses, which took place on September 7, 2016 in Ulan-Ude. In his opinion, the small and medium-sized business sector is the foundation for the development of the country's economy. The development of the business sector contributes to an increase in the middle class, which in turn forms a civil and democratic society, which will have a beneficial effect on strengthening the country. Representatives of the middle class must have a predetermined level of income that will allow them to fulfill not only their goals, but also their social standard of living. These are people who own property and have a certain framework of behavior, which allows them to influence social processes. The more numerous this class, the more stable small and medium-sized businesses are on their feet.

In 2015, a meeting of the State Council was held in the Kremlin, where Russian President Vladimir Putin, in his speech, called for support of entrepreneurs. In this speech, the President touched upon one of the key problems of entrepreneurship. The specificity of this problem is that the incentives for starting a business are minimal, they outweigh the risks and obstacles. Indeed, there are a number of obstacles that hinder the development of small and medium-sized businesses. What exactly prevents small and medium-sized businesses from sustainable existence? The main problems are the problems of insecurity in this area, credit insecurity, difficulties in registering your business, lack of initial capital, low qualifications of employees, the minimum number of premises for the implementation of their activities, expensive equipment, etc.

It should be noted that other significant problems hindering the development of entrepreneurship (small and medium-sized) are:

Imperfect legislation in the field of small and medium-sized businesses: insufficient regulatory framework for the activities of entrepreneurship;

Imperfect corporate taxation. The state is trying to overcome this problem. For example, on December 31, 2001, the President of the Russian Federation signed Federal Law No. 198-FZ “On Amendments and Amendments to the Tax Code of the Russian Federation and to Certain Legislative Acts of the Russian Federation on Taxes and Fees”.

It is necessary to study the legal framework in the field of small and medium-sized businesses, since the development of this economic entity depends on legal regulation.

There are many different definitions of small and medium-sized businesses. One of them was identified by V.Yu. Burov. He views small and medium-sized businesses as "a social phenomenon that provides employment and self-employment, the implementation of entrepreneurial initiative and innovation, as well as other effects, and not as one of the main fillers of the budget."

As of August 1, 2016, only 5,523,765 small and medium-sized businesses were registered in Russia. Of these, legal entities - 2,594,355 enterprises, individual entrepreneurs - 2,929,410 enterprises. The average number of employees in the field of small and medium-sized businesses in the Russian Federation is 7,944.2 thousand people.

The legal institution of entrepreneurship is based on the provisions of the Constitution of the Russian Federation, according to which in the Russian Federation everyone has the right to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law (part 1 of article 34).

In the legal regulation of small and medium-sized businesses, the Civil Code of the Russian Federation is of key importance. In Art. 2, the concept of entrepreneurial activity is formulated - an independent activity carried out at its own peril and risk aimed at systematic profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in accordance with the procedure established by law, and in Art. 23 recorded the entrepreneurial activity of a citizen. Chapter 4 defines the concept of a legal entity, types of commercial and non-commercial organizations.

One of the fundamental legislative acts in the field of entrepreneurial activity is the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" (hereinafter - FZ No. 209-FZ). This law formulates the main goals and principles of state policy for the development of small and medium-sized businesses, the specifics of legal regulation in this area.

The state fully supports small and medium-sized businesses, and part of the state economic policy is focused on their development, which is “a set of legal, political, economic, social, informational, consulting, educational, organizational and other measures implemented by public authorities of the Russian Federation, state power of the constituent entities of the Russian Federation, local government bodies ”. The state seeks to improve and quantitatively increase entrepreneurship (small and medium). And for this, it is necessary to ensure favorable conditions, the competitiveness of small and medium-sized businesses.

By-laws are also among the normative legal acts that regulate the development of entrepreneurship. One of such acts is the Decree of the President of the Russian Federation. So, in 2015, the main news in the field of entrepreneurship was the publication of the Decree of the President of the Russian Federation of June 5, 2015 No. 287 "On measures for the further development of small and medium-sized businesses." According to this decree, the proposal of the Government of the Russian Federation was adopted to create a Federal Corporation for the Development of Small and Medium-Sized Businesses by renaming the Agency for Credit Guarantees. The main purpose of the Corporation is to help small and medium-sized businesses, attract investments for the dynamic development of entrepreneurship, improve methods of supporting entrepreneurs, etc.

For the active development of small and medium-sized businesses, appropriate government assistance is required. In paragraph 1 of Art. 16 Federal Law No. 209-FZ, financial (assistance to small and medium-sized businesses at the expense of the state budget, budgets of the constituent entities of the Russian Federation and budgets of municipalities), property (sale or provision of property on preferential terms to business entities) are enshrined as forms of state support for small and medium-sized businesses , informational (in the field of advertising, assistance in foreign economic activity, that is, in promoting Russian goods to the markets of foreign states), consulting (the creation of such organizations that provide consulting services) support of entities and organizations.

For the dynamic growth of small and medium-sized businesses, the state sets tasks that must be completed for a specific period of time. For example, the Order of the Government of the Russian Federation of June 2, 2016 No. 1083-R "On approval of the Strategy for the development of small and medium-sized businesses in the Russian Federation for the period up to 2030". The strategy is a strategic plan document for the development of entrepreneurship. This Strategy is considered the foundation for the development and implementation of state programs of the Russian Federation, state programs of the constituent entities of the Russian Federation, which contain activities focused on the development of entrepreneurship (small and medium). The purpose of the Strategy is to develop the sphere of small and medium-sized businesses, on the one hand, to improve the sectoral structures of the economy, and on the other hand, to ensure a stable level of employment.

Thus, the regulatory and legal framework in the field of small and medium-sized businesses has not yet been particularly developed. Analytical work is required, modernization of already issued normative legal acts, and of course, the publication of new laws for the progressive development of this sector of the economy. It is required to achieve such a level of entrepreneurship development as in most developed countries. Unfortunately, this process is characterized by the "extreme" sluggishness "of the legislative system: in order for a law to acquire the force of a mandatory, strict regulator, it must not only be correctly spelled out, but also go through a certain procedure of its adoption and entry into legal force." At the All-Russian Entrepreneurial Forum "Small Business - a National Idea?" The President of the Russian Federation Vladimir Putin also spoke at the forum. According to the speech, we can conclude that for the stability of the business and for a larger number of initiative-minded people in this area, it is necessary to eliminate as many minor restrictions and barriers as possible. The Russian Federation is a developed state based on the rule of law, endowed with sovereignty and immunity, capable of accepting high in its "spirit" norms of law. I would like to note once again that small and medium business is the most important area of ​​the modern market economy.

Bibliographic reference

Khachak Z.A. LEGAL REGULATION OF SMALL AND MEDIUM ENTREPRENEURSHIP // International Journal of Experimental Education. - 2017. - No. 5. - P. 117-119;
URL: http://expeducation.ru/ru/article/view?id=11680 (date accessed: 04/01/2020). We bring to your attention the journals published by the "Academy of Natural Sciences"

Small business plays an important role in the development of the economies of many countries.

The development of production of small business enterprises creates favorable conditions for economic recovery, as a competitive environment develops, additional jobs are created, restructuring is more active, and the consumer sector is expanding. In addition, the development of small business leads to the saturation of the market with goods and services, to an increase in export potential, and a better use of local raw materials.

State bodies, taking into account the importance of small business development in the entrepreneurship system, should pursue a consistent strategic policy in the sphere of industrial small business, relying on world experience and Russian traditions of industrial entrepreneurship. The basis for the functioning of a small manufacturing business is both market relations and a stable source of investment; consistent legislation; training of qualified entrepreneurial personnel; financial and investment policy that stimulates an increase in the efficiency of entrepreneurial activity.

Federal Law "On the Development of Small and Medium-Sized Businesses in the Russian Federation" No. 209-FZ was adopted by the State Duma on July 6, 2007.

This Federal Law regulates relations arising between legal entities, individuals, government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local government bodies in the development of small and medium-sized businesses, infrastructure for supporting small and medium-sized businesses, the types and forms of such support.

The main goals of state policy in the development of small and medium-sized businesses in the Russian Federation are:

1) development of small and medium-sized businesses in order to create a competitive environment in the economy of the Russian Federation;

2) ensuring favorable conditions for the development of small and medium-sized businesses;

3) ensuring the competitiveness of small and medium-sized businesses;

4) rendering assistance to small and medium-sized businesses in promoting their goods (works, services), the results of intellectual activity on the market of the Russian Federation and the markets of foreign states;

5) an increase in the number of small and medium-sized businesses;

6) ensuring the employment of the population and the development of self-employment;

7) an increase in the share of goods (works, services) produced by small and medium-sized businesses in the volume of GDP;

8) an increase in the share of taxes paid by small and medium-sized businesses in tax revenues of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets.

The choice of means and levers of influence on the development of small business is determined by its real state and structure, a specific task, the availability of resources at the disposal of the relevant state, regional and local authorities. Effective regulation of industrial small business should be carried out on a multilevel basis in accordance with the hierarchy of its subsystems. At the level of state regulation, these are:

the establishment of priority goals and objectives for a given period for the development of a small manufacturing business;

distribution of financial resources between regions, taking into account priorities and resource constraints;

creation at all levels of government of favorable conditions for the development of industrial small business.

Regulation at the level of the constituent entities of the Federation follows from the concept of state regulation, the specification of the requirements of which occurs under the influence of the powers and competence of the constituent entity of the Federation, the specifics of its legislation and existing regional features. The sequence of the main parameters for regulating small manufacturing businesses at the regional level should be as follows:

concretization of national goals in relation to the region;

setting priority goals and objectives for the development of regional manufacturing small business;

active formation of the potential for the development of industrial small business by mobilizing all the resources of the region;

distribution of resources (state and own) between individual entrepreneurial subsystems of the region (sectoral, territorial), taking into account the priorities and resource constraints;

creation of favorable regional conditions, taking into account the use of resources and factors that determine the effectiveness of the functioning of production structures of small business.

Regulation at the local level has a number of features due to the nature of local self-government, the composition and structure of the municipality, as well as the degree of urbanization of the territory. This:

the establishment of priority goals and objectives for the development of the municipal economy in the field of industrial small business;

distribution of resources between small businesses through municipal orders and other mechanisms that take into account existing priorities and constraints;

stimulation of business and investment activity in order to develop municipal enterprises and territorial production complexes;

creation of favorable conditions for the development of structures of industrial small business.

Under the conditions of state regulation, the multi-level system for the development of production structures of small business is focused on creating conditions for increasing the pace of socio-economic development. Modernization and innovation process in the system of small business structures are the basis of a progressive industrial policy strategy, the formation of which should take into account the existing historical experience of industrial development and the realities of our time. The study of the existing system of small business makes it possible to realistically assess the prevailing socio-economic conditions for its functioning, which provides an opportunity to form a strategy for the development of small business structures.

State support for small businesses consists, in fact, in the adoption of regulations governing the activities of small businesses.

The educational and methodological complex is a systematized textbook on the topic "Legal regulation of the activities of small and medium-sized businesses", studied within the framework of the discipline "Entrepreneurial Law of the Russian Federation". Contains lecture and practical material, including assignments for the study of problematic issues, regulatory legal acts and judicial practice, tasks, tests, a list of recommended literature, etc. The textbook is intended for students, undergraduates, graduate students, teachers, researchers and practitioners , employees of public authorities, as well as for anyone interested in business law.

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company liters.

Legal regulation of the activities of small and medium-sized businesses (lecture within the academic discipline "Entrepreneurial Law of the Russian Federation")

LECTURE PLAN

1.1. Basic concepts.

1.2. Introduction.

1.3. Basic principles of legal regulation in the field of SMEs, enshrined in the Strategy 2030.

1.4. Regulatory legal framework for the regulation and development of SMEs.

1.5. The concept of a subject of small and medium-sized businesses.

1.6. Criteria for referring to small and medium-sized businesses.

1.7. The procedure for acquiring and confirming the status of a small and medium-sized business entity. Registries.

1.8. The main goals and principles of state policy in the development of small and medium-sized businesses.

1.9. Infrastructure, forms and conditions of support for SMEs.

1.10. Measures and types of state support for small and medium-sized businesses.

1.10.1. The list of measures of state support for SMEs (table).

1.11. The procedure for providing state support to small and medium-sized businesses.

1.12. Corporation for the Development of Small and Medium Enterprises.

1.13. Brief conclusions.

1.1. Basic concepts

Small and medium business ("small and medium business")(Further - SMEs) - a type of entrepreneurship based on the activities of individual entrepreneurs, as well as small and medium-sized organizations (small and medium-sized enterprises).

Small and medium-sized businesses- business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by the Federal Law "On the Development of Small and Medium-Sized Businesses in the Russian Federation" to small enterprises, including micro-enterprises, and medium-sized enterprises.

Support for small and medium-sized businesses- the activities of state authorities, local governments, organizations that form the infrastructure for supporting SMEs, carried out in order to develop SMEs in accordance with state programs and municipal programs containing special measures directly aimed at developing SMEs, as well as the activities of JSC Federal Corporation for development of small and medium-sized businesses ”, carried out as a development institution in the field of SMEs.

1.2. Introduction

“In an economic system based on the principle of private initiative, the entrepreneur is that central figure, energy, resourcefulness, whose abilities largely determine the country's welfare,” wrote the well-known Russian lawyer A.I. Fireplace. And he emphasized that the development of the entrepreneurial system is directly dependent on the degree of development of individual initiative and energy in the country. Therefore, small and medium-sized businesses are an integral and necessary element of a market economy. It creates a variety of jobs, provides a competitive environment, easily adapts to changing market forces and responds quickly to market conditions, is capable of rapid structural and technical changes, and is particularly susceptible to innovation.

According to the Federal Tax Service of Russia, 3.73 million individual entrepreneurs, including farms, were registered in the unified state register as of January 1, 2017. According to Rosstat observations, as of October 1, 2016, about 173 thousand small enterprises (excluding micro-enterprises) with an average number of employees of about 5 million people were actually operating in the Russian Federation. million small and medium-sized enterprises, which employ 15.9 million people. At the same time, according to the CIS Statistical Committee, small and medium-sized enterprises in Russia employ about 25% of the total number of people employed in the economy, and the share of SMEs in the country's GDP is 20-21%. For comparison, in the USA the share of small business in GDP is 50–52%, in Italy - about 60%, and in Spain and Norway it reaches 65–75%. In the EU, small businesses account for 90% of the total number of enterprises.

The enormous importance of small and medium-sized businesses for the market economy has led to the fact that in developed countries, support for SMEs is one of the main directions of state economic policy. Russia was no exception. The concept of long-term socio-economic development of the Russian Federation for the period up to 2020 (approved by the order of the Government of the Russian Federation of November 17, 2008 No. 1662-r) provides for the implementation of a number of institutional measures to promote the development of small and medium-sized businesses. They include the development of infrastructure for supporting new enterprises within business incubators, technology parks and industrial parks, simplifying access for small businesses to purchase and renting real estate, expanding the microcredit system, reducing the number of control and supervisory activities carried out in relation to small businesses, reducing business costs, related to these measures, toughening of sanctions against employees of control and supervisory bodies who violate the procedure for conducting inspections, invalidating the results of inspections in case of gross violations during their conduct, a significant reduction in extra-procedural inspections by law enforcement agencies. And in the Forecast of long-term socio-economic development of the Russian Federation for the period up to 2030, developed by the Ministry of Economic Development of Russia, there is a special section dedicated to the development of small business and containing the main directions of state support for small and medium-sized businesses for 2013–2030.

By order of the Government of the Russian Federation of June 2, 2016 No. 1083-r, the Strategy for the Development of Small and Medium-Sized Businesses in the Russian Federation for the period up to 2030 (hereinafter referred to as Strategy 2030) was approved. This document contains a long-term positive program for the activities of public authorities in the field of SME development. Strategy 2030 can be viewed as a political and legal document that ensures the coordination of actions of authorities at all levels, representatives of the business community and organizations of the infrastructure to support small and medium-sized businesses in order to create favorable and comfortable conditions for business development.

1.3. Basic principles of legal regulation in the field of SMEs, enshrined in the Strategy 2030

Strategy 2030 is based on the organizational and regulatory legal foundations of state support for SMEs that have developed to date in Russia. The main goal of Strategy 2030 is the development of the SME sector as one of the factors of the country's innovative development and improvement of the sectoral structure of the economy. Based on this, it is assumed that its implementation by 2030 will increase the share of small and medium-sized enterprises in the gross domestic product twice (from 20 to 40%), the turnover of small and medium-sized enterprises - 2.5 times, and labor productivity in this sector - twice. Of course, taking into account the current state of SMEs, such tasks seem extremely difficult and will require enormous efforts to solve them. In Strategy 2030, legal mechanisms have been thoroughly worked out to improve the quality of state regulation in the field of SMEs.

The implementation of the Strategy is based on the following principles:

1) Small business first of all... The essence of this principle is that when making government decisions in the field of business regulation, first of all, the interests of representatives of small and medium-sized enterprises should be taken into account. At the same time, the main vector of state regulation of entrepreneurial activity should consist in the comprehensive simplification and reduction of the norms for regulating entrepreneurial activity.

2) It is profitable to work legally... This principle aims to ensure minimal interaction between SMEs and regulators. At the same time, the actual implementation of this principle is difficult, since the current legal system is based on direct and comprehensive control (supervision) of state authorities over the activities of SMEs.

3) Promote accelerated development... This principle is essential to support innovative and forward-looking businesses. It focuses on providing priority support to small and medium-sized enterprises that have the potential for growth and strive to grow further.

4) It is beneficial to create conditions for the development of small and medium-sized enterprises... It is envisaged to form a system of incentives to involve public authorities and local governments in activities for the development of small and medium-sized businesses. The essence of the principle is not entirely clear, since incentives are primarily associated with the redistribution of budgetary funds from tax and other revenues related to the development of entrepreneurial activity, and the subsequent stimulation of officials who directly influence support for SMEs. Implementation of this principle will require changes in the budget and tax systems, and possibly the incentive system for officials. It is unlikely that only a common desire for the prosperity of SMEs and the development of territories can act as incentives.

5) Provide guaranteed and stable rules of the game... A very important principle that aims to ensure predictability and transparency of fiscal and regulatory conditions that allow formulating investment plans and business development plans for the medium and long term. Unfortunately, in the conditions of chaotic and significant rule-making, the implementation of this principle will be constantly hampered by the practice of adopting normative legal acts by the authorities to solve immediate problems.

1.4. Regulatory legal framework for the regulation and development of SMEs

The legislative basis for regulating the activities of SMEs is the Federal Law of July 24, 2007 No. 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation" delimits the competence of the executive authorities in this area. The law defines the concepts of SMEs and their support infrastructure, types and forms of such support.

The norms detailing the legal status and state support of SMEs are also contained in other legislative and by-laws.

Federal laws, in particular, include the Civil Code of the Russian Federation (in terms of regulating the activities of individual entrepreneurs), the Tax Code of the Russian Federation (establishes preferential taxation regimes for SMEs), Federal Law No. 402-FZ of December 6, 2011 "On Accounting" ( allows simplified accounting methods), Federal Law of April 5, 2013 No. 44-FZ "On the contractual system in the field of procurement of goods, works, services to meet state and municipal needs (establishes advantages for small businesses when making purchases), Federal Law of December 26, 2008 No. 294-FZ "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control" (establishes the specifics of organizing and conducting inspections in relation to small businesses), Federal Law of 26 July 2006 No. 135-FZ "On Protection of Competition" (secures the possibility of the state and municipal preferences in order to support SMEs), Federal Law No. 178-FZ of December 21, 2001 "On the Privatization of State and Municipal Property" (regulates the specifics of the participation of SMEs in the privatization of leased state or municipal real estate), etc. There are a large number of decrees of the Government of the Russian Federation regulating certain issues of the activities of SMEs (in the field of procurement of goods, trading activities, property support, maintaining registers of SMEs, statistical observations of the activities of SMEs, etc.). In a number of industries, departmental target programs for the development of SMEs have been adopted, special coordinating bodies have been created, and a regulatory framework is in place for the functioning of a special infrastructure for supporting SMEs.

A significant role in the legal regulation of the activities of SMEs is played by regulatory legal acts of the constituent entities of the Russian Federation and legal acts of municipalities. In Moscow, St. Petersburg, the Tyumen region, the Kemerovo region and some other constituent entities of the Russian Federation, special laws on the development of SMEs have been adopted (for example, the Law of St. Petersburg ", the Law of the Krasnodar Territory of April 4, 2008 No. 1448-KZ" On the development of small and medium-sized businesses in the Krasnodar Territory ", etc.), as well as by-laws ensuring their implementation, including various programs to support SMEs ( Subprogram III "Development of small and medium-sized businesses in the Moscow region" of the state program of the Moscow region "Entrepreneurship of the Moscow region for 2017–2021", approved by the decree of the Government of the Moscow region of October 25, 2016 No. 788/39, etc.). In many municipalities there are programs for the development of SMEs (for example, by the Decree of the head of the urban settlement of Volokolamsk in the Volokolamsk municipal district of the Moscow region of October 16, 2015 No. 130, the municipal program "Development of small and medium-sized businesses in the urban settlement of Volokolamsk in the Volokolamsk municipal district of the Moscow region for 2016 –2020 ").

International agreements and other documents related to the sphere of SMEs, in particular, acts adopted within the framework of the CIS and the Eurasian Economic Union, also have legal significance. Thus, in the Model Law on State Support of Small Business (adopted on June 8, 1997 by the Interparliamentary Assembly of the CIS Member States), it defined the general principles of state support for small business in the member states, established the forms and methods of state incentives and regulation of the activities of small businesses. In the “Model Tax Code for the CIS Member States. General Part "(new edition) (adopted on November 29, 2013 by the Interparliamentary Assembly of the CIS Member States) there is Chapter 15, which sets out the specifics of taxation of small businesses. There are international agreements aimed at cooperation in the field of SMEs, for example, the Agreement between the State Committee of the Russian Federation for the Support and Development of Small Businesses and the Secretariat of Small and Medium Businesses of the Republic of Argentina on cooperation in the field of small and medium businesses (signed on June 25, 1998). A similar agreement was concluded with the Export-Import Bank of the United States in relation to the provision of support for export supplies from the United States for small enterprises in the Russian Federation (concluded on March 11, 1998). The development of cooperation between SMEs in Russia and the ASEAN member states is based on the Agreement between the Government of the Russian Federation and the governments of the member states of the Association of Southeast Asian Nations on cooperation in the field of economy and development (concluded on December 10, 2005).

1.5. The concept of a subject of small and medium-sized businesses

The concept of small business appeared in Russia in the 90s with the beginning of market reforms. For the first time this term was officially used in the decree of the USSR Council of Ministers of August 8, 1990 No. 790 "On measures for the creation and development of small enterprises in the RSFSR ". The transition to market relations required the accelerated creation of a network of small enterprises capable of activating the structural restructuring of the economy, providing wide freedom of choice and additional jobs. In the scientific literature, there was a discussion about the need to give a small and medium-sized enterprise the status of a special economic entity, qualify it as an independent organizational and legal form of a legal entity. It should be noted that the legal categories of small and medium-sized enterprises were also applied in Soviet times, but they were not associated with the concept of entrepreneurship.

In the modern Russian legal system, the concept of "small and medium-sized businesses" ("small and medium-sized businesses") is used to denote a type of entrepreneurship based on the activities of individual entrepreneurs, as well as small and medium-sized organizations (small and medium-sized enterprises). At the same time, in the formal legal sense, the legislation uses the terms "small and medium-sized businesses", "small business", "medium-sized enterprise", which are generally understood to mean various business entities (individual entrepreneurs, peasant (farm) enterprises, cooperatives, business societies, business partnerships) that meet the statutory criteria for classifying them as small and medium-sized enterprises. Therefore, a small and medium-sized enterprise is not an independent organizational and legal form of entrepreneurial activity. Individual entrepreneurs can also be classified as small businesses, but only if they meet the established criteria.

The Federal Law on the Development of SMEs contains a definition small and medium-sized businesses: these are business entities (legal entities and individual entrepreneurs) classified, in accordance with the conditions established by this law, as small enterprises, including micro-enterprises, and medium-sized enterprises. It follows from this definition that the legislation distinguishes three categories of SMEs: micro-enterprises, small and medium-sized enterprises. At the same time, such a business entity as a micro-enterprise is classified as a type of small enterprise.

The Federal Law on the Development of SMEs discloses the content of the concept of SMEs. These include business societies, business partnerships, production cooperatives, consumer cooperatives, peasant (farm) farms and individual entrepreneurs registered in accordance with the legislation of the Russian Federation and corresponding to the conditions established by this law.

1.6. Criteria for referring to small and medium-sized businesses

To be classified as SMEs, economic entities must meet the conditions (criteria, restrictions) defined in Article 4 of the Federal Law on SMEs: (1) have a certain share capital structure (comply with the restrictions on the formation of property) or the innovative orientation of the activity; (2) do not exceed the limit value the average number of employees; (3) have certain financial indicators. For sole proprietors, only the second and third criteria apply.

a) The total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other foundations (except for the total share of participation that is part of the assets of investment funds) in the authorized capital of an LLC does not exceed 25%, and the total share of participation of foreign legal entities and (or) legal entities that are not SMEs does not exceed 49%. In this case, the last limitation does not apply to LLCs that meet the requirements specified in the following subparagraphs "c" - "e".

b) Shares of JSCs circulating on the organized securities market are classified as shares in the high-tech (innovative) sector of the economy. It follows from this that JSCs whose shares do not belong to the innovative sector of the economy, or are not traded at all on an organized market, cannot be classified as SMEs.

c) The activities of economic societies or economic partnerships consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how) ), the exclusive rights to which belong to their founders (participants) - budgetary, autonomous scientific institutions or educational institutions of higher education that are budgetary institutions, autonomous institutions.

d) Business companies or business partnerships received the status of a participant in the Skolkovo project in accordance with Federal Law No. 244-FZ of September 28, 2010;

e) Founders (participants) of business entities, business partnerships are legal entities included in the list of legal entities approved by the Decree of the Government of the Russian Federation dated December 8, 2014 No. 1335, providing state support for innovative activities in the forms established by Federal Law No. 127-ФЗ "On Science and State Scientific and Technical Policy".

The considered criterion in the literature is called the "criterion of independence" and is based on the need to ensure the economic and other independence of the SME entity from the influence of large business. It also contains conditions that guide entrepreneurship towards innovation.

2. The second criterion takes into account the number of employees of the SME entity. The average number of such employees for the previous calendar year should not exceed the following limit values ​​for the average number of employees for each category of small and medium-sized businesses:

- from 101 to 250 people inclusive for medium-sized enterprises;

- up to 100 people inclusive for small businesses;

- up to 15 people for micro-enterprises.

The average number of employees of an SME entity is determined taking into account all its employees, including those working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions.

3. The third criterion is related to the financial performance of an economic entity. An SME's income for the previous calendar year should not exceed the limit values ​​established by the RF Government Resolution No. 265 dated April 4, 2016 for each category of SMEs: micro-enterprises - 120 million rubles; small businesses - 800 million rubles; medium-sized enterprises - 2 billion rubles.

Income is determined in accordance with the procedure established by the Tax Code of the Russian Federation, is summed up for all types of activities and is applied under all tax regimes.

The combination of various indicators from the criteria provided for by the law as applied to an economic entity makes it possible to classify it as one of the categories of SMEs - microenterprise, small or medium-sized businesses. At the same time, this category is determined in accordance with the most significant condition established by the second and third criteria. The category of the SME entity changes only if the limit values ​​are higher or lower than the legal limit values ​​for three consecutive calendar years.

1.7. The procedure for acquiring and confirming the status of a small and medium-sized business entity. Registries

The legislation does not provide for a special procedure for registering business entities as SMEs. At the same time, on the basis of Article 8 of the Federal Law on SMEs, executive authorities and local self-government bodies providing support to SMEs, as well as the corporation for the development of small and medium-sized enterprises, its subsidiaries, organizations that form the infrastructure for supporting SMEs are required to maintain special registers of small and medium-sized businesses - recipients of such support. The law contains a detailed list of information that must be reflected in these registers. The information contained in the registers is open for acquaintance with it by any person.

End of introductory snippet.

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The given introductory fragment of the book Legal regulation of the activities of small and medium-sized businesses. Educational-methodical complex (V.A.Vaipan, 2017) provided by our book partner -