Small enterprise: the criteria for classifying 2014-2015.

Criteria for which business entities (legal entities and individual entrepreneurs) are small enterprises (MP) are defined by Federal Law No. 209-FZ of July 24, 2007. It should be noted that this federal legislative act divides the so-called microenterprises into a number of small enterprises. With a view to classifying a legal entity as a small enterprise, it is necessary to fulfill a list of special requirements (article 4 of the above federal law).

Conditions for obtaining the status of MP for legal entities

1. Enterprises are obliged to treat consumer cooperatives or commercial organizations (the exception is a unitary institution of state or municipal level).
2. The share of the Russian Federation, Russian regions, local organizations, legal entities of foreign countries, foreigners, public and religious organizations (unions), non-profit organizations for charitable purposes and other charitable foundations in the authorized (joint) capital of the said legal entities 25% (the exception is the assets of investment funds and closed mutual funds).

3. Part of the partnership, which belongs to one or many legal entities, not members of small and medium-sized businesses, can not be more than 25 percent (this limit applies to societies that use the results of intellectual activity in their work: computer programs, databases in which data of inventions are available , Useful and industrial products, selection innovations, the secrets of production, and the rights to these intellectual works belong exclusively to the founders (participants) of these organizations (unions) - scientific on a budgetary basis or Educated public academies, scientific institutions or educational institutions of higher professional education (with budgetary funding)).
4. The average number of employees for the last 365 days can not be more:
   • for small enterprises - 100 employees;
   • for microenterprises - 15 employees.
5. The income from the sale of goods (services and works performed), not including the value-added tax or the value of assets for the last year of the calendar, can not be more:
   • for the MP - 400 million rubles;
   • for microenterprises - 60 million rubles.

Conditions for the status of MP for an individual (private) entrepreneur

A person wishing to legalize a small enterprise, the criteria for referring to the relevant status should observe the following:

1. The average number of staff in the previous 365 days can not be more:
   • for the MP - 100 employees;
   • for microenterprises - 15 employees.
2. The income from the sale of goods (including services and work), not including the value-added tax or the value of assets for the last 365 days can not be more:
   • for the MP - 400 million rubles.
   • for microenterprises - 60 million rubles.

Conditions for the status of MB for a newly formed legal entity or IP

The newly opened small enterprise criteria for referring to the relevant status must withstand such:

1. Throughout the year, when they are registered, the size of the average staffing can not be more:
   • for MP - 100 workers;
   • for microenterprises - 15 employees.
2. The income from the sale of goods (services and work), not including the value-added tax or the value of assets for the period that has passed since their state registration, can not be more:
   • for the MP - 400 million rubles.
   • for microenterprises - 60 million rubles.

Conditions for establishing an income criterion

Limit values of income from the sale of goods (work and services) and the value of assets are determined by the Government of Russia every five years on the basis of statistical data on the work of small business representatives (in accordance with paragraph 2 of Article 4 of the above Federal Law). The income from the sale of goods (works, services) for a calendar year is established by the Federal Tax Code (clause 7 of Article 4 of the said Federal Law).

It should be noted that at the present stage, the limits of the assets' value are not defined by the Government of the Russian Federation. Thus, they are not taken into account when classifying a business entity as a small business.

Small enterprise: the criteria of reference are the number

The average number of employees in the enterprise for the last year is set in such a way that all of its employees are taken into account, including those who carry out their labor activity on the basis of a civil-law contract or part-time (having officially worked time), representatives of remote departments, branches And isolated structural divisions of micro or small enterprises (art. 4, para. 6). In order to calculate the average number of staff, it is necessary to take into account the requirements approved by the Order of Rosstat No. 335 of 31.12.09 (Letter No. D05-166 of the Ministry of Economic Development of the Russian Federation of 20.01.11).

Loss and return of the status of the MP

The operating small enterprise, the criteria for classifying 2014 and 2013 (the last two years), whose income and staff determine more than the standardized ones, loses the position of the small business entity (clause 4 of Article 4 of the said Federal Law).

A functioning business entity is a small enterprise, the criteria for classifying 2013 and 2014 (the last two years), which are retained in terms of revenue and staff in standardized quantities, can again get the status of small business.

Restriction on income

A small enterprise, the 2014 classification criteria of which were the same as described in the previous sections, should be informed that this year was the last in a long period of constant and unchanged criteria (since 1995). But since July 13, 1515, in accordance with the Decree of the Government of Russia of July 13, 15, № 702, everything has changed. A small enterprise whose income classification criteria underwent certain changes should look like this:

• For microenterprises - 120 million rubles;
• For small businesses - 800 million rubles.

Small Business Support

A small enterprise, the criteria for classifying it in 2014 as part of the above parameters, have been slightly revised by the Government of the Russian Federation. In this regard, a special program was approved, which should support a small business. This program provides for a list of certain financial, legal and administrative measures.