New types of business in Russia: Rating of the most profitable areas for small entrepreneurs. Great benefits for small businesses Benefits for small and medium-sized enterprises

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 2019?

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.

A non-profit organization, as well as a unitary municipal or state institution is not a small business entity.

Who are SMEs?

The criteria for classification as small businesses in 2019 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 the permissible average number of 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.

The following mandatory information is publicly available:

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 the provision of annual accounting and tax statements, a report on financial results, and information on the average number of employees.

You can check 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 entrepreneurial activity for micro and small businesses, 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:

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 came into force have the right not to pay tax at all for two years under the PSN and simplified taxation system regimes.
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).
Administrative benefits. This refers to such relaxations as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), and the opportunity to draw up fixed-term employment contracts with employees. When participating in government procurement, there is a special quota for representatives of small businesses - at least 15% of the total annual volume of purchases must be made by state and municipal institutions from them. When receiving loans, government guarantors for small businesses act as guarantors.

The official website of the Ministry of Finance contains the document “Main directions of tax policy for 2017 and the planning period of 2018 and 2019”, upon reviewing which it becomes clear what changes will occur with taxes for entrepreneurs in the near future. In particular, this document states that:

A decision will soon be made regarding the legalization of self-employed citizens who provide certain types of services to other individuals (cleaning, housekeeping, tutoring, childcare, etc.). Civil legislation is intended to determine their legal status. In the meantime, the self-employed are promised a tax holiday until December 31, 2018.
Since from July 1, 2018, individual entrepreneurs who are UTII taxpayers or PSN taxpayers are required to apply cash registers, in order to reduce their costs associated with the purchase of new equipment, it is proposed to grant them the right to reduce the amounts calculated in accordance with the special tax regime of the single tax for the amount of expenses for the acquisition of cash registers in the amount of no more than 18,000 rubles. for one device.
It is proposed to adjust the mechanism for establishing the value of the deflator coefficient used within the taxation system in the form of UTII to ensure predictability of the growth of the tax burden for small businesses under this tax.
It is proposed to provide taxpayers using PSN with the opportunity to reduce the cost of a patent by the amount of insurance premiums, as well as to exclude late payment of a patent from among the grounds for termination of the use of PSN, while simultaneously establishing a fine of 20% for late payment of the cost of a patent.
In 2019 - 2020 it is planned to reduce the total tariff of insurance contributions to extra-budgetary funds from 34% to 30% while maintaining it at the current level.
It is planned to introduce a mechanism that allows you to pay taxes for a third party. Now the taxpayer can only pay taxes for himself.

Tax control 2017: what will change

The deflator coefficient for UTII will remain at the same level - 1.798.

2. Minimum wage in 2017

Recently it also became known that by the fall of 2017 a bill could be developed to gradually raise the minimum wage to the subsistence level. The first deputy head of the United Russia faction in the State Duma, Andrei Isaev, announced that for this purpose a working group would be created, which would include the Minister of Finance, the Minister of Labor and Social Protection, deputies and senators.

The last time the minimum wage was increased was on July 1, 2016. Then it grew by almost 21% - to 7,500 rubles.

3. UTII in 2017

The most important change regarding this preferential tax system is the extension period for its validity. Previously, it was said about the abolition of UTII from January 1, 2018, which supposedly should have led to an increase in the interest of entrepreneurs in the patent taxation system. It was assumed that the patent system would replace imputation. However, on June 2, 2016, the president signed a law extending the validity of UTII until January 1, 2021.

Another important change: from January 1, 2017, according to the new edition, individual entrepreneurs on UTII receive the right to reduce UTII by insurance premiums for themselves. In the meantime, an entrepreneur with employees deducts from UTII only contributions from their salaries. It is important that next year for individual entrepreneurs with employees the limit will remain - UTII cannot be reduced by more than 50%.

4. New service codes for UTII, simplified tax system and PSN

From 2017, a modified list of codes for household services will be in effect for users of the preferential tax systems of the simplified tax system, UTII and PSN. The corresponding Order of the Government of the Russian Federation dated November 24, 2016 N 2496-r was published. The document contains a list of codes for types of economic activities related to household services (contains codes according to the OKVED2 classifier), and a list of service codes related to household services (contains codes according to OKPD2).

Previously, to determine the types of activities that are available to entrepreneurs on preferential tax systems, it was necessary to use the All-Russian Classifier of Services to the Population (OK 002-93). From January 1, 2017, it ceases to be valid; a transition will be made to the new All-Russian classifier “OK 029-2014 (NACE Rev. 2)”.

5. Patent tax system

The amount of payment for using a patent depends on local authorities, so individual entrepreneurs in the regions must be well versed in local legislation.

As for Moscow, Moscow City Law No. 139 dated November 23, 2016 “On amendments to certain laws of the city of Moscow in the field of taxation” since 2017 has given entrepreneurs the opportunity to acquire patents for selling goods through vending machines. In addition, the authorities are trying to make the use of this tax system convenient: for taxi drivers (the link to a specific car has been removed), leasing of non-residential premises (additional differentiation of the cost of a patent has been introduced).

6. Payment of taxes for third parties

If an entrepreneur has a blocked account or does not have money, but needs to pay taxes, then starting from 2017, third parties will be able to do this for him. This opportunity to pay taxes for taxpayers by third parties is provided.

7. Self-employed citizens

10. Simplification of personnel records for micro-enterprises

From January 1, 2017, it comes into force, simplifying personnel records for micro-enterprises. It allows such companies to do without local personnel regulations (internal labor regulations, shift schedules, etc.). The government has approved a standard form of employment contract, in which all these conditions can now be spelled out.

If the employer has ceased to be a small business entity, which is classified as a micro-enterprise, and appropriate changes have been made to the information about it in the Unified Register of Small and Medium-Sized Enterprises, he must complete the necessary personnel documents no later than four months.

Micro-enterprises are not required to enter into standard employment contracts with their employees. The use of this document is assumed at the request of the head of the company.

11. Increase in fines for violations related to wages

13.Insurance premiums in 2017

Established a maximum income limit for an individual from whom insurance contributions for social insurance are paid - 755,000 rubles, as well as for pension insurance - 876,000 rubles.

From 2017, the tax authority will administer insurance premiums, which indicates its interest in improving the quality of audit work.

On January 1, 2017, it comes into force, which introduces a number of changes to the Tax Code. All provisions that are related to the calculation and payment of insurance premiums are transferred to the Tax Code of the Russian Federation, which in turn is replenished with a new section XI “Insurance premiums in the Russian Federation” and. It should be noted that the provisions of the Tax Code of the Russian Federation will not apply to relations related to the establishment and collection of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and insurance premiums for compulsory medical insurance of the non-working population.

The reporting deadlines are also changing: calculations of contributions for pension, health insurance and sickness insurance must be submitted to the tax authority once a quarter no later than the 30th day of the month following the reporting (calculation) period.

The Federal Tax Service has released a document approving the form for calculating insurance premiums, the procedure for filling it out and the format for submitting it in electronic form. A new form will be needed for reporting for the 1st quarter of 2017.

On January 1, 2017, it comes into force, which establishes new deadlines for filing personalized reports:

information about insured persons - no later than the 15th day of the month following the reporting month;
information about insurance premiums and insurance experience - annually, no later than March 1 of the following year.

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Despite the fact that 2016 is close to completion, not all changes to tax legislation that will come into force on January 1 are yet known. Some bills may be considered in the near future.

At the moment it is known that the changes may affect:

Self-employed citizens.

In September, the president took the initiative to reduce the tax burden on self-employed citizens. However, it is impossible to say exactly what this means. The initial initiative to completely exempt them from taxes and social contributions looks somewhat dubious against the background of the discussion of the possible introduction of a tax on parasitism. It is also not clear whether individual entrepreneurs will fall into this category.

Contributions to the Pension Fund.

In 2017, contributions to social funds (PFR, FFOMS, Social Insurance Fund) will be under the control of the Federal Tax Service.

It is not yet possible to say how serious the changes to the payment mechanism will be, whether control will be tightened, and how this will affect individual entrepreneurs. We can only predict that there will be a slight confusion with payment in January next year. You can also confidently predict an increase in the workload of tax employees, which may negatively affect the speed of their work.

Of course, if an individual entrepreneur keeps his accounting records in paid licensed programs, then he will quickly learn about all the changes, but a notice from government agencies may not arrive or may arrive late. To avoid the unpleasant consequences of changes to legislation, it would be optimal to introduce a certain grace period, during which there will be no sanctions for late payments. This was done in part by moving the reporting deadline to the 30th of the month following the reporting period.

It is possible that the schemes for calculating contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund will change

These changes have nothing to do with the transfer of payments to the Federal Tax Service; they were announced a long time ago. Until 2020, it is planned to gradually increase contributions for the entrepreneur himself, but it is not yet known whether this will be limited to only an increase due to an increase in the minimum wage or whether the calculation scheme will change.

In 2016, individual entrepreneurs must pay the following personal mandatory contributions:

In the Pension Fund: 6204 (minimum wage) * 26% (pension contribution rate) * 12 months = 19356.48 rubles.
In FFOMS: 6204 (minimum wage) * 5.1% (insurance contribution rate) * 12 months = 3796.85 rubles.

The total amount of contributions is: RUB 23,153.33.

Additionally, the entrepreneur is required to pay 1% of the amount of income exceeding 300 thousand rubles. per year, but not more than 154,852 rubles.

The Ministry of Finance has already prepared a bill containing the following changes:

Introduces instead of a fixed fee of 1% on income above 300 thousand rubles. an increasing coefficient, which in 2017 will be equal to 1.2, then - 1.4, and in 2021 - 2.
Increases the size of the contribution to the Federal Compulsory Compulsory Medical Insurance Fund; its rate will depend on the expenditures of regional budgets on unemployed persons.

Another change will be an increase in payments to social funds, however, it is not associated with changes in legislation, but with an increase in the minimum wage. In 2017, the contribution to the Pension Fund will be 7500*26*12 = 23400, and to the FFOMS = 7500*5.1%*12 = 4590 rubles. Total amount of payments = 27990 rub.

Still, you shouldn’t be too afraid of the changes, since they have not yet been approved, but are only a draft law. If promises not to increase the burden on small businesses are kept, then there may be no changes at all, or they will be softened.

Changing the restrictions of the simplified tax system

From the first day of 2017, individual entrepreneurs who fall within the following limits are allowed to use the simplified tax system:

annual income does not exceed 120 million rubles, and this level will remain until 2020, whereas previously it was multiplied annually by the deflator;
the number of employees of the enterprise does not exceed 100 people;
the total value of the entrepreneur’s property is not more than 150 million rubles.

Thanks to these changes, the number of entrepreneurs using the simplified tax system will increase significantly.

The main news here is the extension of the validity period of this taxation system until 2021, whereas previously they wanted to limit it to the beginning of 2018. The declaration form will also change slightly, and it will be possible to deduct insurance contributions regardless of the number of employees.

Box office

This law has already been adopted, so it should be taken as seriously as possible. So, from February 1, all registered cash registers must comply with the new model; for existing cash registers, the transition to the new standard must be carried out before July 1, 2017. For individual entrepreneurs using PSN or UTII, they will also need to use cash registers, but the deadline for their introduction is set for July 1, 2018.

Strict reporting forms

In fact, in 2017 there will be no changes in this category, but since from July 1, 2018 they will be completely required to be converted into electronic form, you should prepare for this now.

Small businesses may include individual entrepreneurs, peasant farms, production and agricultural consumer cooperatives, business societies and partnerships. The main conditions are the number of employees no more than 100 people, annual income - up to 800 million rubles.

It is clear that it is not easy for such small players in a large business field. In order for them to not only stay afloat, but also develop their potential, the state provides a number of benefits for small businesses.

Administrative benefits

So, small businesses can conduct accounting in a simplified form. The requirements for cash transactions have been simplified; entrepreneurs have the right not to set a cash limit and carry out cash payments without using a cash register.

Employers can also issue fixed-term employment contracts for up to 5 years, but if the number of employees does not exceed 35 people.

Supervision holidays will continue until December 31, 2018. At this time, almost all non-tax scheduled audits of small companies are cancelled.

In addition, businessmen can count on preferential terms for renting buildings and premises.

Tax benefits

To support small businesses, there are special tax systems with low rates. These are the unified tax on imputed income (UTII), the simplified taxation system (STS), the patent taxation system (PTS), as well as the unified agricultural tax (UST).

In most regions of the Russian Federation, tax holidays have been introduced for small businesses. This means that in the period from 2015 to 2020, first-time registered individual entrepreneurs have the right to work for a certain time (maximum two years) at a zero tax rate. This will allow a businessman at the initial stages to concentrate money as much as possible on the development of his business, and not give it to the state treasury.

Financial benefits

An entrepreneur has the right to claim reimbursement of part of the costs under leasing agreements and payment of interest on loans and borrowings. If you have just decided to open a small business, you are entitled to a payment from the state in the amount of up to 500,000 rubles.

In addition, the State Corporation for Small and Medium Enterprises (SMEs), together with the Ministry of Economic Development of the Russian Federation and the Bank of Russia, has developed a Lending Incentive Program. It allows enterprises implementing projects in priority industries to receive a loan in the amount of at least 10 million rubles at a fixed rate of 10.6% per annum for small businesses, 9.6% per annum for medium-sized businesses. The SME Corporation is also ready to provide direct guarantees if there is insufficient collateral to obtain bank loans. As of February 21, 2017, this organization has provided support to more than 5 thousand entrepreneurs in the form of guarantees and guarantees amounting to more than 95 billion rubles. This allowed businessmen to attract financing in the amount of 129 billion rubles.

Entrepreneurs can count not only on financial, but also on information support. The Business Navigator portal was created especially for them. Using this service, on an interactive map in a few steps you can select the optimal type of business in relation to a specific territory, find out the demand for products or services, assess the competitive environment, calculate a business plan, obtain information about all types of federal, regional and municipal support for SMEs and about specialized financial and credit products.

An entrepreneur who decides to take advantage of any financial support can contact the SME Corporation or any bank accredited by the Corporation.

Expert opinions

At one time he asked for government help Alexey Petropolsky, General Director of URVISTA. He was able to buy the leased premises as a priority, without bidding, at a price below the market price. According to him, there are now many benefits for entrepreneurs, but not everyone can take advantage of them. “For example, out of 10 companies that applied for subsidies, only one will ultimately receive them,” says the businessman.

Yuri Savelov, member of the presidium of Support of Russia, also stated that the total number of small businesses simply does not feel any support. “There is a development strategy until 2030, and it has the right things. But it is simply impossible to plan the development of a small business for such a huge period of time. Maximum - for 1-3 years, only then will it bear fruit.” According to the expert, today it is necessary to focus on the future of enterprises that can not only cover the domestic market, but also create products with export potential.

Meanwhile, according to Viktor Ermakov, Public Representative of the Commissioner under the President of the Russian Federation for the Protection of Small and Medium-Sized Enterprises, benefits are absolutely open and available to everyone. Another problem is that sometimes a businessman lacks the knowledge and qualifications to understand them and submit an application correctly. To do this, you need to hire a specialist, undergo training or get free consultations. Also, the root of the problems may lie locally - in the constituent entities of the Federation. “Unfortunately, there are incompetent leaders who build bureaucratic barriers or are aimed at squeezing out residual rent. This is where the humiliated and insulted appear, and what was intended to be good can turn into harm.”

According to experts, the most important thing for an entrepreneur is to be sure that the rules of the game will not change dramatically. Small businesses can develop successfully, but only in conditions of stability and predictability.

Hello! In this article we will talk about benefits for small businesses and consider their main types.

Today you will learn:

Which enterprises are small businesses and can count on benefits;
What administrative or tax benefits are offered by the state;
Features of government benefits for IT companies.

What types of activities are most often covered by benefits?

Preferential conditions mean some relaxation in the payment of taxes, documentation and simplified accounting. Such measures reduce revenues to the state budget, but contribute to the emergence and development of successful business projects.
The following areas of activity are the highest priority for the state:

Providing services to the population;
Trade and production of consumer goods, food products;
Ecological tourism;
Improvement and recycling of household waste;
Providing marketing or advertising services;
IT technologies and innovations;
Communal sphere;
Agriculture and product processing.

Economists believe that benefits for small businesses will help relieve social imbalance and tension in society, create promising jobs and boost certain sectors of the economy.

Signs of “small business” enterprises

Recent amendments to legislation have expanded the range of firms that fall under the definition of “small business”.

These include companies with the following data:

The average registered number of personnel does not exceed 100 employees (or 15 employees for micro-businesses);
The total amount of income, which is calculated on the basis of the tax return, does not exceed 800 million rubles. per year (for micro-business enterprises - 120 million rubles);
The percentage of capital investments from other companies should not exceed 49%;
The share of participation of government entities, religious and public organizations, as well as foundations should not exceed 25%.

But there are exceptions to the last 2 points, when the specified limits do not apply to the following organizations:

Participants of the Skolkovo project.
Enterprises that use high-tech developments in their projects are the “brainchildren” of their founders – scientific or budgetary organizations.
Shareholders of the innovative economic sector, as well as companies whose owners are included in the Government's list of state support for innovation activities.

The Unified Register of Small Business Companies was created on August 1, 2016. based on data generated by tax authorities and is constantly updated. The data was taken from company reports - information on the average number of employees, income, registration data, as well as other information available from other government sources.

Access to the register can be obtained on the Federal Tax Service website. You just need to enter your registration data: INN, OGRN, company name and check if your company is on this list. You can also clarify and supplement the data by making a corresponding application to the tax office.

If your company is not in the Register, then you do not have the right to use the benefits of a small enterprise.

Administrative benefits for small businesses

Many enterprises of various forms of ownership complain about a large number of difficulties when preparing documentation, conducting inspections and submitting reports. Therefore, benefits for businesses in this area are aimed at simplifying work and establishing a new company.

The main administrative benefits that small businesses can count on:

It is permissible to keep accounting records in a simplified form, with depreciation on fixed assets calculated once a year, rather than monthly. Material and production costs can be immediately written off as costs, rather than as they are used. It is allowed to keep records using the continuous method of recording business transactions;
There is no fixed limit at the enterprise cash desk. To take advantage of this preferential right, management must issue a separate order waiving the limit. Instead of working at the cash register, you can limit yourself to issuing a sales receipt to the buyer.
Opportunity to enter into lease agreements with regional or local authorities on preferential terms. This privilege is available for 5 years, after which it must be renewed.
The right to simplified registration of labor relations at the enterprise. can be signed with any hired employee for a period of up to 5 years (with the consent of the employee himself).
Opportunity to receive financial subsidies for business development from authorities at various levels. These include payment for educational or retraining programs, partial repayment of leasing agreements when purchasing new equipment.
Application of reduced tax rates for companies operating within the framework of the simplified tax system or UTII.

Administrative benefits for small businesses include limiting the number of inspections, which take a lot of time and are a real problem for new companies:

The total inspection time for the year should not exceed 50 hours. This rule applies to all inspections and scheduled checks;
An interesting innovation is supervisory holidays, which were in effect until the end of 2018. The possibility of extending them until 2022 is currently being considered at the legislative level. At this time, a kind of veto was imposed on the conduct of planned inspection activities for non-tax authorities (for example, fire and sanitary inspections). This benefit can be used by new and existing small businesses.

In some regions, local governments may offer their own temporary incentives to small businesses to encourage business in a specific area.

For small businesses, the problem is getting a loan from a bank. Therefore, the opportunity to receive a state guarantee when applying for a loan is also a preferential privilege.

Federal Law No. 185-FZ of July 3, 2018 made changes to property support for small and medium-sized businesses, namely by allowing the indefinite purchase of leased state and municipal property, as well as the use of land plots when providing property support to SMEs.

The following government document No. 1212 dated October 10, 2018. changed the rules for issuing subsidies to credit institutions to cover lost income in connection with preferential lending to small and medium-sized businesses.

According to this document, it will be possible to obtain a preferential loan of up to 400 million rubles for investment purposes, subject to compliance with the conditions - the amount of all borrowed funds should not exceed 1 billion rubles.

Tax breaks for small businesses

The most pressing issue for enterprises in this sector is various tax incentives for business. They help save capital and direct it to important expense items.

There are specially developed taxation systems that entrepreneurs can count on:

– helps you save by paying one tax and maintaining a small amount of documentation. Suitable if annual turnover does not exceed 150 million rubles.
– practically replaces VAT and income tax. There is no annual income limit for it, but activities must be carried out strictly according to the types defined by regional laws and the number of employees should not exceed 100 people.
– a benefit aimed at supporting farm enterprises. It supports producers working on the land and selling their own raw materials.
– a simple option that is suitable for individual entrepreneurs with no more than 15 employees. With an annual income of up to 60 million rubles. you can switch to PSN, which is characterized by low payments to the budget, a minimum amount of documentation and reporting.

The law provides for the right of regional authorities to temporarily establish lower rates of local taxes and fees. This will help stimulate small businesses in areas where unemployment is high and there is an urgent need to create jobs.

Entrepreneurs can use the saved funds to expand production or re-equip facilities.

Features of benefits for IT companies

Understanding the need for the rapid development of innovation and computer technology, the state has identified IT business as a priority area. For them, preferential working conditions are extended once every 5 years, and tax rates are noticeably reduced.

For example, when paying contributions to the budget for staff salaries, the calculation is carried out at a rate of 14% instead of the standard 30%.

IT companies that meet the following criteria can count on tax or administrative benefits from the state:

The total number of employed personnel must be at least 30 people;
More than 90% of the annual profit comes from the sale of own services or technologies;
The company must obtain accreditation from the Ministry of Telecom and Mass Communications.

In order not to lose benefits, an IT company must strictly maintain documentation, records and not go beyond the scope of a small business.

Registration of preferential conditions

Both new and actively operating small businesses can work on preferential terms. First, you should carefully study all the features of the chosen preferential tax system, find out about the conditions and subsidies in a particular region.

The management of the enterprise will need to review the existing accounting policies, accounting and adjust the reporting in accordance with the requirements.

In addition to preferential working conditions and taxation, small businesses have the right to various types of financial subsidies, or loans from special government funds. Specialized programs are being developed to create business incubators for beginning entrepreneurs, helping inexperienced businesses get stronger on their feet.