Small business taxation. Tax incentives for small businesses Taxation of small businesses in the year

That the tax burden on small businesses should remain at the same level for 4 years. However, when company executives calculate the amount of all mandatory contributions, the picture is very different from what the state says, experts explain. The tax rate is not really growing, but officials are finding other ways to get more from entrepreneurs. Let's look at how the real tax burden has grown in recent years and how it will increase in 2017.

Officials regularly impose quasi-taxes. Formally, these are not taxes, because they are not in the Tax Code. But in fact, any mandatory payment, for example, can be regarded as a tax, Inc. explained. Dmitry Kostalgin, partner at the law firm Taxadvisor. “They are trying to introduce a lot of things - of course, this is uncontrolled growth, even unpredictable,” the lawyer is sure. In addition to quasi-taxes, direct taxes are raised, benefits are eliminated, or more creative methods are used.

Direct tax increase

Since 2017, excises on diesel fuel have increased from 5.3 thousand to 6.8 thousand rubles per ton. The excise tax on gasoline was also raised, but a little earlier. Since April 1 last year, it has grown by 1 ruble per liter - up to 10,130 rubles per ton. In early January, people started complaining about the rise in prices. The governor of the Kemerovo region Aman Tuleev appealed to Prime Minister Dmitry Medvedev with a request to stop the rise in gasoline prices in the region. “Since January 1, the cost of all types of gasoline has increased again in the regions of Siberia - by an average of 20 kopecks per liter. In Kuzbass, it is about 34 rubles,” the press service of the regional administration reported. Last week, price increases were also felt in Moscow. For example, Lukoil raised the price of gasoline by 20 kopecks, and fuel prices at filling stations under the BP brand went up by 10-30 kopecks.

Alcohol and cigarettes will also rise in price. The specific part of the excise tax on cigarettes rose from 1,250 rubles to 1,562 rubles per thousand packs, and the ad valorem part (it is paid by manufacturers on products worth more than 71.7 rubles per pack) - from 12 to 14.5% of the cost, although manufacturers (JTI, BAT Russia, Philip Morris International) asked to keep it at 13%. At the same time, they plan to increase the specific part by 10% every year for three years. During this time, cigarettes will rise in price by about 20%. The excise rate for all types of tobacco has increased to 2,520 rubles per kilogram. In addition, excise duty is now imposed on electronic cigarettes (rate of 40 rubles per piece), liquid for them (10 rubles per 1 ml) and heated tobacco (4,800 rubles per kg).

They did not increase excises on sparkling and ordinary wines, which were made from Russian raw materials. The size remained unchanged - 5 rubles per liter. But the excise tax on imported wine was doubled to 18 rubles per liter, and on champagne - from 26 to 36 rubles. Excise rates on cider, poiret and mead (even Russian ones) will increase from 9 to 21 rubles per liter until 2019. Excises on alcoholic beverages below 9% rose from 400 to 418 rubles per liter, and above - from 500 to 523 rubles. Experts believe that the changes will have little effect on the price of imported classic wines, but strong alcohol and champagne should noticeably rise in price.

The excise tax on producers of beer and beer drinks with an ethyl alcohol content of 0.5% to 8.6% in 2016 was 20 rubles per 1 liter, in 2017 - already 21 rubles. For stronger beer and beer drinks in 2016 they paid 37 rubles per liter, and in 2017 - 39 rubles per liter.

Interviewed Inc. experts consider one of the most important innovations - the limitation of the ability to take into account losses in profits. Now taxable profit can be reduced by no more than 50% of losses from previous years. Previously, companies could deduct all losses from profits and not pay income tax for years. Now, if the losses amount to a billion rubles, and the profit is 200 million, you can reduce the profit for losses, but not more than 100 million. “Because of the restrictions on writing off losses, people essentially have to pay tax on profits that do not yet exist,” laments in a conversation with Inc. Vadim Zaripov, head of the analytical service at Pepeliaev Group law firm.

Since 2017, the maximum sales tax rate for companies involved in the organization of retail markets has also increased. Now it is 680.35 rubles per 1 square meter, taking into account the coefficient 1.237 instead of 634.70 rubles. with a coefficient of 1.154. According to Semyon Yankevich, senior researcher at the Department of Financial, Tax and Budget Legislation of the Institute of Legislation and Comparative Law, the fee is paid by everyone who is engaged in trade and uses the relevant facilities: shops, pavilions, tents, kiosks, car shops. So far, it has been introduced only in Moscow. “Quarterly rates for trading through objects of a stationary trading network, depending on the area, vary from 21 to 81 thousand rubles,” the expert concluded.

Taxes are raised without touching them officially. “Since 2015, the list of property objects for which the tax is determined as the cadastral value has been expanded. This entails an increase in the tax burden tenfold,” Inc. said. Yankevich from the Institute of Legislation. Officials decided to gradually, until 2020, move from the inventory and residual to the cadastral value of real estate. In 2015, the tax was calculated as 20% of the payment based on the cadastral value and 80% on the inventory value, in 2016 the proportion was already 40 to 60%.

Tax on the cadastral value of real estate this year began to pay another 9 regions, now it is levied in 71 regions of the country (almost everywhere). The rate is set by local authorities, in some subjects it has increased with a ceiling of 2%. According to Kostalgin from Taxadvisor, the state often inflates the cadastral value. It can only be challenged in regional commissions and in court. Previously, the tax could be recalculated only in the event of a technical error made by the cadastral registration authority, but now the type of error does not matter.

Revision of Benefits

With movable property, too, changes. Previously, if it was put into operation after 2013, the owner was exempt from tax - it was a federal modernization benefit. But as of 2018, it may disappear. Now the subjects themselves decide whether to leave it or not. And at a time when the regions are facing budgetary problems, they are unlikely to give up additional income, says Igor Nikolaev, director of the FBK Institute for Strategic Analysis.

As a tax audit, Zaripov from Pepeliaev Group also cites the gradual abolition of incentives for infrastructure property (for example, gas pipelines and power lines) as an example. “This decision was made several years ago. The benefit is canceled by a gradual increase in the rate - up to 2%," the expert explained. According to him, benefits will either be canceled or limited. “This is a long-term process, but a start has already been made,” Zaripov concluded.

Quasinalogs

Quasi-taxes include recycling and environmental fees, tolls for trucks weighing more than 12 tons on federal highways (Platon), paid parking, import and export customs duties. The business also includes fees for the overhaul of apartment buildings if the office, hostel or store is located in a residential building or the company has an apartment on its balance sheet.

By summer, Platon's tariffs may double, despite the fact that the Ministry of Economic Development proposed to leave the preferential tariff until the end of next year. To avoid double taxation, the owners of heavy trucks were allowed to reduce the transport tax by the amount of the payment to the Platon system. The transport tax itself has not changed.

Collectors in 2017 brought a lot of trouble. The market for collection agencies is expected to be significant due to the law that regulates their activities that has come into force. A registration fee of 100,000 rubles also appeared, Inc. General Director of the Collection Development Center Dmitry Zhdanukhin. Plus, now collectors are required to insure liability to debtors, the insurance amount under such a policy should be at least 10 million rubles.

Since last year, developers have been paying additional mandatory contributions. The government ordered the creation of a special fund in order to protect equity holders, obligations to which developers do not fulfill. So far, the amount of deductions cannot exceed 1% of the planned cost of building a house.

Quasi-taxes also include insurance premiums, explains Ilya Kucherov, deputy director of the Institute of Legislation and Comparative Law. According to him, unlike taxes, insurance premiums are reimbursable. “However, the fact of payment or non-payment of insurance premiums does not affect the right to receive social benefits, since they are guaranteed by the state,” the expert writes. This year, insurance premiums have been preserved: entrepreneurs pay the same amount for their employees as in 2016. However, fixed contributions for individual entrepreneurs have increased due to the increase in the minimum wage - since July it has been 7,500 rubles instead of 6,204 rubles. The total amount of deductions of individual entrepreneurs at the end of 2017 will be 27,990 rubles. In the near future, perhaps, non-payers of insurance premiums will be able to bring to criminal responsibility, the relevant bill should be considered in the second reading by the State Duma.

Officials offer businesses to pay other quasi-taxes - fees, resort fees in certain regions, deductions from bookmakers and sweepstakes to the sports fund, contributions to the Social Insurance Fund against the possible bankruptcy of the employer, fees for crossing the state border by cars and freight trains.

Other changes

There is also good news. Most individual entrepreneurs use the simplified taxation system (STS). Since this year, the general system for small businesses has ceased to be unprofitable - if the income of an individual entrepreneur is less than 2 million rubles per quarter, he is exempt from VAT. According to tax law specialist Yankevich, the simplified tax system still remains the most profitable system - all taxes in one payment. “It is more profitable both from an economic point of view and the bureaucratic burden on small businesses. Plus, with the exemption from VAT, there is a little more paperwork,” the expert concluded.

In 2016, it was possible to work on a "simplified" system if the company's annual income does not exceed 79 million 740 thousand rubles. The limit was increased to 150 million. In addition, now the law allows entrepreneurs to reduce the tax on the simplified tax system and UTII on excess insurance premiums (which businesses pay on incomes above 300,000 rubles).

Read us at

2018 was the fourth year under the import substitution program due to the introduction of bilateral sanctions between our country and European countries. On the one hand, this limited access to cheap Western loans. On the other hand, it has become an incentive to open new lines of business and build up capacities in them. The changes have affected almost all areas of the market, especially the consumer market, and continue to amaze with new ideas. Even the Western press noted the undoubted success of such programs. So, back in January 2016, Bloomberg published an article that Russia had become one of the world's leading suppliers of pork, while three years ago it was an importer of this product. Journalists and experts explain this state of affairs with serious state support for agriculture in the Russian Federation, occurring in recent times. But this is far from the only reason.

The leveling of competition allowed entrepreneurs to expand sales markets and increase production capacity, to be confident in the presence of demand for their products.

Agriculture and animal husbandry are far from the only sectors that are waiting for development and success. New types of business in Russia in 2018 appear and will appear, according to analysts, in such promising industries as:

• tourism (domestic);
• innovation, communication and technology;
• production of machinery and equipment for agricultural purposes;
• education and science;
• entertainment industry;
• production and production of cosmetics, cosmetology, new generation procedures and preparations.

The Most Profitable New Types of Small Businesses

The analysts of our portal ranked in descending order the industries with the highest profitability in small businesses in 2018. Their forecasts are based on complex aggregate indicators that take into account such factors as: support for science and innovation, measures of state and municipal support, changes in legislation on land and natural resources, taxation features, expert opinions of reputable businessmen.
The rating looks like this:

1. food production. The production of cheeses in the Moscow region has already been debugged and successfully entered the wide market, directions for the production of pasta, confectionery, dumplings, wines, dairy products of the "premium" segment are developing, successfully replacing European suppliers.
2. Manufacturing of equipment for the agricultural and food industries. Many capacities that have not been used for 10 years or more have already been reactivated, and their re-equipment and modernization are being arranged. Active state aid programs in the Belgorod, Rostov regions, Krasnodar Territory, in the republics of Tatarstan and Bashkiria allow us to conclude that the mass production of mini-tractors and combines, full-cycle mobile food plants, including those based on completely Russian production technologies, will soon be established. Among the leading companies implementing this direction:
   • JSC "Penzmash";
   • LLC "Professional kitchen equipment" ATESI "";
   • JSC "Melinvest"
3. Agriculture. Such innovative types of business are expected here as science-intensive crop production, which is non-traditional for Russia, but promising animal husbandry (breeding of crayfish, mollusks, ostrich farms, etc.).
4. Service maintenance. The development of domestic tourism and the entertainment industry accompanying it require new approaches and forms in the organization of leisure. Given the high interest in the history of their country in recent years, analysts predict a shift in the emphasis of leisure and entertainment events in the educational direction. These are all kinds of solemn events stylized for certain eras, events in a patriotic spirit, the opening and development of military-patriotic institutions for vacation recreation and education of children and youth, creative circles and sections.
5. Sports industry. In 2018, with strong state support, a significant number of sports facilities are expected to open: ice rinks, stadiums, studios, sections, fitness and dance halls. This is facilitated by active television propaganda, multi-season projects "Dancing with the Stars", "Dancing on Ice", "Dancing on TNT", etc.

1. Pharmacy business, development and mass production of modern progressive types of medicines and preparations based on domestic and world medical developments and innovations.
2. Road transport, including those serving international flows within the framework of new areas of cooperation, for example, with countries that are members of the SCO, passenger and cargo.

A detailed analysis of the question of what benefits for small businesses will be provided by the state in 2019 will help some business entities to organize more efficient operation of their firm, and for novice businessmen to register a legal entity or individual entrepreneur, which will fall under the category of preferential ones. The relevance of the presented topic, in an unstable economy, is constantly growing.

Entrepreneurs are looking for any legal ways to reduce the cost of their products, additional sources of financing to ensure the economic activity of their company, as well as the opportunity to receive assistance from the state (pay less taxes, use credit funds on favorable terms, enter into profitable contracts with government agencies, etc. ).

In this article, you will find almost any information that is related to benefits, find out who is eligible for them, and also get acquainted with the most popular forms of benefits for small businesses that apply in our country. A careful study of this article will allow both beginners and experienced businessmen to find answers to almost any questions about benefits without looking for additional sources of information.

Small Business Benefits 2019 - Small Businesses

Before proceeding to a detailed analysis of this topic, it is necessary to understand who belongs to the category of small business and what criteria are used to select commercial enterprises. The legislation of the Russian Federation does not provide for the use of any special documents confirming that the company is the subject of a small business. But in the event that the activities of the enterprise are checked by representatives of the Federal Tax Service, you need to be ready to provide evidence that your company meets all the necessary criteria for a representative of a small business.

These include :

The trading revenue of your company should not be higher than 800 million rubles per year.

The maximum allowable number of employees in the enterprise is one hundred people.

The owners / founders of a legal entity (commercial enterprise claiming to be a small business entity) should not include more than 25% of the share of constituent entities of the Russian Federation, representatives of the state, charitable foundations, municipal, public and religious organizations. For other legal entities, except for representatives of small commercial organizations, this limit is increased to 49%.

All of the above criteria can be easily confirmed: the amount of annual revenue can be found in the Federal Tax Service at the place of registration of a business entity, the number of employed employees can always be found in the tax office or the Pension Fund. Well, a list of all the founders (with an indication of their share in this commercial project) can be found in the constituent documents. Pay attention to the fact that both legal entities (usually LLC) and individuals registered with the Federal Tax Service as individual entrepreneurs can be classified as small businesses.

The status of a small business entity is set for three years, if during this period your enterprise violates the above criteria (or one of them), the company will lose the benefits and benefits that are provided to small businesses. For example, your company worked from 2014 to 2016 without violating the established restrictions, but in 2016 its trading revenue exceeded 800 million rubles, which means that since 2019 the company represented is not a small business, with all the ensuing consequences.

There is a fairly widespread opinion that entrepreneurs working under the simplified taxation regime are necessarily classified as small businesses. But this is not entirely true. Simplified can be used by many businesses that do not adhere to the established criteria for small businesses.

Privileges

Having dealt with the above information, you can begin to study the benefits that will be presented to small businesses in 2019.

First of all, readers are interested in the amount of payments to the state budget. For representatives of small businesses, the following taxation regimes are provided, providing for preferential conditions:

patent system. Everything is very simple and convenient, you bought a patent and work without thinking about calculating profits, fixed and variable production costs, etc. The disadvantages of the presented mode: a limited number of commercial activities that allow you to work by purchasing a patent; the maximum number of employees is 15 people, and the amount of income cannot exceed 60 million rubles.

If you work and pay taxes under the simplified system, then your company's gross income should be within 79.74 million rubles a year.

A single tax on imputed income. You can work on this taxation regime, guided by the general criteria for the small business category (100 employees and 800 million rubles - trading revenue).

If at your enterprise 70% of all cash receipts from the sale of products are generated by agricultural activities, then you can pay a single agricultural tax.

Entrepreneurial people, in order to reduce the amount of mandatory payments to the state treasury, use the listed taxation regimes. To do this, they restructure their company, create several legally independent firms in order to "invest" within the established limits of annual trading revenue, etc. A significant plus for business entities is the right granted to local authorities to independently regulate the rates of "simplification" and UTII.

Regions where government officials have set lower rates for these taxes than the rest of the country enjoy a vibrant business life and an attractive investment climate. The latter factor contributes to attracting additional financial resources from other regions and cities of the country. As a result, new firms are being created, the issue of employment of unemployed citizens is being resolved, and activation is observed in most sectors of the region's economy.

Another interesting legislative initiative, which will definitely give a positive result, but not within any particular region, but on the scale of the economy of the whole country. We are talking about tax holidays for individual entrepreneurs, that is, entrepreneurs may not pay taxes (the maximum period is two years) if they are registered as an individual entrepreneur for the first time and work (starting in 2015) under a simplified taxation regime or buy patents.

This experiment will last until 2020, after which studies of all economic indicators that are directly or indirectly related to this idea will be organized in order to determine the further fate of the experiment. But any person who graduated from an economic university will confidently say that tax holidays stimulate the development of small businesses, which will “pull” other industries, commercial activities and the public sector of the economy.

There is a certain category of people who have the necessary commercial flair, a promising business idea, decent financial savings and a desire to work only for themselves, but they are in no hurry to organize their own business. The reason lies in the need to constantly contact representatives of regulatory authorities, endure numerous checks, submit various reports and solve a huge number of administrative issues. To date, the list of listed unpleasant moments has been significantly reduced. This factor is deservedly considered the provision of administrative benefits for small businesses.

Business entities got the opportunity to sign an employment contract with their employees, which has a certain period of validity (up to five years).

For representatives of small businesses, all scheduled inspections (except for the Federal Tax Service) until 2018 have been canceled. This will allow you to save your time, nerves and money, and will also give you the opportunity to do business, and not prepare documentation for government employees.

Local authorities were allowed to lease premises for business activities. Moreover, this can be done on preferential terms, but it is better not to get carried away and not try to use this factor to get a good room for a penny (offering a monetary reward to the responsible official for the service rendered). Such an idea may end up in prison for you and the civil servant.

Until the middle of 2018, business entities that make settlements with the budget on the basis of the "simplified" system and the patent system can work with cash without a cash register. This factor should be used by businessmen who are just starting their business to check what results your business idea will show in real conditions.

Entrepreneurs are given the right to maintain simplified accounting, as well as record cash transactions without using such a thing as a cash limit.

A legislative act that obliges state organizations / institutions to buy at least 15% of the required volume of all goods from small businesses will help to significantly expand the sales market for their products.

Entrepreneurs who have dealt with issues of obtaining loans for individual entrepreneurs are well aware of how difficult this task is. This fact is explained very simply: an entrepreneur organizes his business, draws up a detailed business plan and goes to a financial institution to negotiate a loan. The bank gives money, knowing that the borrower has an apartment and, as a last resort, he will sell it and pay off his debts. It is not possible to register a property as collateral (half of the apartment belongs to the mother, small children live there, etc.). A few months later, the IP declares its bankruptcy, and after paying off all debts in payments to the budget and salaries of employees, it has nothing left. That is, in fact, the bank loses its money. But today, the state acts as a guarantor for small businesses, which significantly increases your chances of obtaining a loan.

Thanks to the Federal Program, which is designed for the period until 2020, you have the opportunity to receive gratuitous subsidies, that is, real financial assistance.

Its main areas are:

representatives of small businesses can count on the repayment of part of the costs under contracts with leasing companies;

there is also a chance that the state will pay interest on your loans and loans provided by banks for business development (only if there are documents confirming the receipt of funds and the legality of this transaction);

part of the costs associated with participation in conferences, exhibition events, etc. can be compensated from the budget;

to open your own business, you can be offered up to 500 thousand rubles (you must have your own financial resources and a real business plan).

Despite the rather difficult state of the economy in the country, the government understands the importance of supporting small businesses. This is evidenced not only by the listed benefits for business entities, but also by the structure of the formation of the expenditure part of the country's budget. Every year more and more funds are allocated for the development of small businesses, the country's leadership not only independently makes important decisions in this sector of the economy, but also listens to the opinion of experienced representatives of small businesses. This year it is planned to create seven leasing centers, which will be located in different parts of the Russian Federation. This will allow business entities to acquire expensive machinery and equipment on favorable terms, even without financial resources for these purposes.

One of the positive factors in the development of entrepreneurship is the fact that businessmen, government, bankers and investors have understood the importance of developing production in the country. The times when the entire small Russian business was represented by entrepreneurs who brought various consumer goods from abroad and sold them at 2-3 times more expensive than the purchase prices have come to an end. Today, it is necessary to develop production. This may be a plant for the production of paving slabs or other building materials, a workshop for the production of sunflower oil, a recycling enterprise, etc.

The development of such firms will help create new jobs, people will receive good wages, the prestige of working professions will be restored, and budget revenues will increase. The political situation that has developed in the Russian Federation has greatly affected the economy, but now is not the time to give up and wait for some changes for the better, without doing anything for this. We need to make the most of the situation. They stopped importing some things into the country, great, so you need to create their production in Russia, and the state should promote and support such undertakings in every possible way. Within 5-10 years, it is possible to organize the work of enterprises that will make the Russian Federation completely independent of imported consumer and industrial goods.

Having carefully studied this topic, we can conclude that the benefits that will be provided for small businesses in 2019 allow us to count on the development of not only individual industries, but the entire economy of the country.

In Russia, one of the main problems for many small business owners is the lack of funding (for example, savings on staff and advertising), which in turn affects its development. Many do not even know that in the Russian Federation there is support for small businesses, designed to reduce the financial burden when accounting for personnel, reduce tax payments, etc. You will learn about what benefits small businesses can expect from our article.

But before you learn about government support measures, you need to find out if your business fits certain criteria by which it can be classified as an SME.

Incomes of SMEs are strictly regulated and must not exceed the limits specified in Government Decree No. 265 dated April 4, 2016. In 2017, it is necessary to calculate not only the profit from sales, but also all income from tax accounting, and only after that you will be able to understand whether your company belongs to the category of small business.

First, for a company to be considered small, it must:

• have incomes of less than 800 million rubles. in year;
• the total number of employees should not exceed 100 people.

Secondly, the total share of investments in the authorized capital of your organization from other companies should not exceed the following numbers:

• up to 25% for state entities, religious and public organizations, as well as various kinds of funds;
• up to 49% for legal entities (LLC, JSC, etc.), including foreign companies;

For legal entities that themselves belong to SMEs, these restrictions are removed.

In August 2016 was launched, which uses reporting statistics. Any citizen can use this register, for this you need to go to the website of the Federal Tax Service (FTS). They usually visit it to check the correctness of the information about a particular business indicated in it. To view the data, you need to specify the full name of the individual entrepreneur, or the name of the company, PSRN, TIN or PSRNIP.

This data bank on SMEs is very important, because if it contains your company or enterprise, it gives you a chance to take advantage of specific benefits that are designed for small businesses. And in case of data verification, you did not find information about your organization or the information provided is incorrect, then make sure that they are corrected. To do this, complete and submit an application, providing the correct information.

tax holidays

If an individual entrepreneur opens for the first time (closed and then open individual entrepreneurs do not participate), then they have the opportunity to take advantage of a benefit that will exempt them from paying taxes for a certain period (tax holidays). This support from the state was developed at a very necessary time, during the ongoing economic crisis - January 1, 2015. Tax holidays, as lawmakers say, should ensure an increase in the share of new business openings against the backdrop of a general decline in the Russian economy.

The Government of the Russian Federation approved Federal Law No. 477 of December 29, 2014, which defines the period during which individual entrepreneurs registered for the first time have the right to enjoy zero tax rates until the end of 2020. To qualify for the zero rate, an entrepreneur must meet the following criteria:

• the taxation regime of PSN or STS;
• the scope of activity of the individual entrepreneur belongs to the industrial, scientific or social category;
• zero interest rate applicable to works, goods or services, which together must be at least 70% of the total income of the enterprise.

Important! The effect of tax holidays cannot be more than two tax periods from the date of registration of the IP.

The regional government of the constituent entities of the Russian Federation has the right to introduce additional categories of activities that will be subject to tax benefits, and they can also extend or shorten the duration of the holidays. Therefore, an entrepreneur, depending on the region, can expect from one to two years of vacation. Also, regional legislators can limit the maximum number of the average number of employees or the maximum amount of income.

Before declaring your right to benefits, you need to clarify with the relevant authorities what criteria an individual entrepreneur should fall under to participate in the program. For example, in the Novgorod region, from August 1, 2016, vacations began to apply to the following areas of activity that were previously absent from the list:

• repair of personal and household items;
• laundries including dry cleaners;
• hairdressing services (beauty salons);
• funeral services.

In the Moscow region (excluding Moscow), the duration of tax holidays was set until 2018. But as the chairman of the regional parliament, Igor Bryntsalov, said at a press conference at RIAMO, "The Moscow Regional Duma plans to extend tax holidays for individual entrepreneurs until 2021," he said. So stay tuned for updates.

Statistics: Warranty support for small and medium-sized businesses

The bill on "supervisory holidays"

The Supervisory Holiday is a temporary measure that will only be in effect from 2015 to 2018. During this time period, state (federal and regional) and municipal regulatory authorities are instructed to limit themselves to conducting scheduled inspections in relation to micro and small enterprises.

Important! This support from the state in the form of "supervisory holidays" refers to a registered or already established business that does not have significant violations of the law. Also, this indulgence does not apply to companies operating in the social, healthcare and educational sectors.

In addition to the above, vacations are not provided for the categories of state control specified in the Federal Law No. 294, part 6, art. 26.1 dated 12/26/2008.

If the business owner finds himself in the register of scheduled inspections, he can send a corresponding application to the supervisory control authorities to exclude himself from this list, only on condition that the inspection is illegal. The official considering the application must make a decision on it within 10 days from the date of its acceptance. In case of a positive decision, the check will be canceled and removed from the register of checks. So that it would not be a surprise for the entrepreneur that the supervisory authorities suddenly appeared, he must “monitor” the consolidated annual inspection plan, which is publicly available on the website of the Prosecutor General’s Office of the Russian Federation.

Also, legislators have significantly reduced the time for checking the activities of small businesses, in Article 13 of the Federal Law No. 294, it is indicated:

• the audit should be conducted no more than 50 hours per year (this is the total time period allocated for each supervisory agency);
• if the inspection is unscheduled, it should not exceed 20 working days for each department.

What tax incentives are available at the regional level

This support measure is introduced by local governments. And a businessman should independently find out the latest information by visiting the business support center in person, or by going online to their website. So, for example, for Moscow businessmen who own a small company, they have the right to claim a benefit, expressed in a tax deduction for property, equal to 300 sq.m of area at the cadastral value (this provision is contained in the law No. 64 of Moscow dated 05.11.2003 ).

Krasnodar entrepreneurs working on the STS taxation regime, and whose activities relate to the social, industrial and scientific sphere, in addition to tax holidays, are provided with preferential regional tax rates. For enterprises whose taxes are calculated according to the “income minus expenses” scheme, a 5% tax rate has been in effect since the beginning of 2016, if the “income” scheme is 3% (Law of the Krasnodar Territory dated November 30, 2015 No. 3279-KZ).

Federal incentives for small businesses

In addition to the main benefits listed above, entrepreneurs at the federal level can apply for additional assistance from the state expressed in subsidies, preferential rent and other support, which we will discuss below.

What subsidies can a small business entity count on?

From April 15, 2014, small businesses are provided with a subsidy from the state, provided for by Decree of the Government of the Russian Federation No. 316. Entrepreneurs planning to apply for a subsidy can see the list of papers required for this in the same place. Following Order No. 129-r dated January 28, 2017, the state allocated a total of about 7.5 billion rubles for subsidies over the first 7 months of this year.

The most accurate information related to all the nuances of obtaining a subsidy is provided in full by the official Internet resources of various government agencies involved in business activities. These include the websites of regional administrations, the official websites of various centers that provide assistance to entrepreneurial activities, etc. For example, entrepreneurs who are just starting their activities, as well as entrepreneurs whose registration period has already exceeded 2 years, can learn about subsidies on the website of the DNPP (Department of Science, Industrial Policy and Entrepreneurship of the City of Moscow).

For example, subsidies provide for covering such expenses of a novice IP in Moscow as:

• costs associated with renting office space;
• purchase of the necessary materials, as well as production raw materials;
• formation of new jobs and their equipment;
• purchase of software with a license;
• as well as other basic needs (cars are not taken into account).

The subsidy can reach half a million rubles. An entrepreneur planning to appeal a subsidy can find on the DNPP website a detailed description of the conditions of the subsidy, the process for obtaining it, as well as the forms of documents that he will need to go through the appeal procedure.

If the period from the moment of registration of the IP has exceeded the mark of 2 years, then the entrepreneur is entitled to much larger subsidies, including, for example:

• return by the state of a share of expenses for the formation, optimization and expansion of the production process based on the introduction and industrial development of the achievements of science and technology;
• return of credit interest, etc.

In order to estimate the size of the subsidy, one can cite here as an example the return of part of the interest costs, the loan of which was received in order to create and increase technological parks. The amount of the subsidy in this case can be up to a third of a million rubles.

Simplified personnel records

From 01/01/2017, small enterprises receive some unloading in the form of exemption from the registration of a set of rules for the work schedule of the enterprise, as well as the system for issuing wages, bonuses, etc. This simplification came into force on 01/01/2017, based on Federal Law No. 348-F3 dated 03.07.2016.

Labor contracts concluded on the basis of the type of enterprise must include provisions based on labor legislation, this is necessary for the regulation of labor interaction.

Every micro-enterprise should start keeping personnel records from the moment it has become a small business. A period of 4 months has been allotted for the approval of all documents on personnel necessary for record keeping.

Accounting and reporting

This simplification does not apply to individual entrepreneurs, for whom accounting is not mandatory without it, however, this privilege is significant enough for small businesses. Information of the Ministry of Finance of the Russian Federation N P3-3 / 2015 provides a detailed list of benefits provided under this law.

Purchasing

The strategy for the development of small and medium-sized businesses in the Russian Federation until 2030, approved by Decree No. 1083-r dated 02.06.2016, provides for a phased increase in the volume of direct purchases by state-owned companies from SMEs up to as much as 25% from the beginning of next year. However, in accordance with Decree of the Government of the Russian Federation of August 19, 2016 No. 819, from 01/01/2018, the volume of purchases will increase to only 15%.

Small and medium-sized businesses currently receive from state-owned companies 10% of all orders at special auctions (up to 200 million rubles), the percentage of the total volume of orders should be 18%.

It is worth noting that, in accordance with 44-F3, small businesses receive a number of preferences. When conducting electronic auctions, various tenders and when requesting proposals, where only small and medium-sized businesses participate in procurement, the requirement to secure a contract may not be established by the customer, which is noted in Resolution No. 182 of March 11, 2016. Also, part 8 of article 30 of the Federal Law of April 5, 2013 No. 44-F3 provides for payment by the customer of goods and work within a period not exceeding 30 days from the day the acceptance documents were signed.

According to Decree of the Government of the Russian Federation of December 11, 2014 No. 1352, small businesses also receive other benefits provided for under 223-F3. For example, the customer is obliged to accept and place in the Unified Information System a list of purchases that are made exclusively from SMEs. At the same time, the annual volume of purchases should not exceed the norm of 10%. The supplier is obliged to provide the customer only with a declaration certifying his status.

Preferential rent

Regional governments can sign lease agreements with small businesses for up to 5 years on preferential terms. Small business has the right to redeem the rented property until 07/01/2018.

Despite the fact that the rent was raised by the government to 4,500 rubles/sq.m. per year, according to Decree of the Government of Moscow dated December 2, 2016 No. 812-PP, Opora Rossii still managed to maintain this preference regarding the lease of property for entrepreneurs from Moscow.

Actual 2018:

Tax accounting, taxation for small businesses is allowed to be carried out according to simplified tax schemes and rules. But in order to pay less (and report less, respectively), it is necessary first, during the registration of tax accounting with the Federal Tax Service Inspectorate, to choose precisely simplified methods. Submit applications for the use of the most profitable, promising methodology, taxation system. The Tax Code allows you to apply various modes of calculating and levying taxes on small businesses:

1. Simplified tax system (STS).
2. Single tax on imputed income (UTII).
3. Single agricultural tax (ESKhN).
4. Patent Tax System (PTS).

The choice does not always entirely depend on the desire of the potential payer. The use of specific types of simplified regimes is limited by the requirement for the industry, subject, type of activity or the total amount of revenue received by the payer.

Benefits of using modes:

• abolish the property tax (except for the property of individuals);
• eliminate the need to account for and pay VAT;
• an entrepreneur (IE) is exempt from paying personal income tax (only the income that is associated with his entrepreneurial activity.

USN (Simplified Taxation System)

It can be used by a wide range of individuals, both individuals (IP) and legal entities (LLC), working in the field of small business. There are two types of objects of use under the simplified tax system, and businessmen are required to decide in the IFTS which one they specifically want to use:

1. Income minus expenses. The rate on it is -15% of the difference between income (revenue) received from doing business and expenses (expenses) on it. Suitable for companies, private traders, which reflect fixed costs that can be deducted to reduce the taxable base. For example, for trade (the amount of products purchased from suppliers is deducted), installation (the cost of equipment, purchase of components is deducted), production work (depreciation, materials, electricity, other production costs). It is necessary to make payments under the simplified tax system quarterly, by the 20th day of the month following the end of the quarter.
2. By income. The rate is 6% of the amount of revenue earned from the business. Suitable for those species for which it is difficult to take into account costs. For example, the scope of providing a variety of services: accounting, legal, information orders. This tax accounting is extremely simplified in maintenance, reports and payments on it are transferred and provided quarterly, at the same time as the STS payment (the previous method is the difference between income and expenses).

Making chocolate as a small business

UTII (Single tax on imputed income)

The object of taxation in the framework of this methodology is recognized as imputed income. That is, a certain amount determined by means of statistical calculations, which determines the revenue fixed to be received in a particular industry, by region. The base is determined by multiplying this fixed value by the tax rate (15%) and specifying, adjusting coefficients. They are set according to:

• point location;
• planned and actual level of inflation;
• other factors affecting the business.

UTII is credited to the budget on a quarterly basis, before the 25th day of each month following the end of the reporting quarter, that is, until April 25, July, October and January.

It is beneficial to switch to UTII for dynamically developing companies whose revenue is equal to or higher than the regional average for a particular type of business. Practice shows that persons who initially used the simplified tax system, as they develop, transfer taxation to UTII. This will significantly save on the services of an accountant.

ESHN (Single agricultural tax)

Preferential treatment introduced to stimulate the development of agricultural producers. The ESHN provides for the least burden, the payment for it is only 6% of the difference between the income and expenses of entrepreneurs. But it also fixes clear conditions for working in the system: only those whose income from the manufacture and sale of agricultural products is more than 70% of the total turnover. Violation of such a requirement threatens to transfer the company to the general taxation regime and recalculate all taxes for the period when the violation is detected, fines and other sanctions.

ESHN according to the law must be accrued and paid twice a year - an advance payment for half a year - before July 25 of the current year, a full calculation should be made for the year, before March 31 of the next year.

PNS (Patent System of Taxation)

Patents are introduced not for all types of activity, but only for those categories that are considered a priority in the subject of the Federation. The list is approved and published in regional official sources, changes are made to it regularly. This type of taxation allows you to minimize the cost of accounting, both tax and accounting, since it does not require the submission of tax returns and reports. Allowed for use only by individuals (individual entrepreneurs). The amount of the transfer is reduced compared to other types, this has become a measure to stimulate the industries needed by the region, allowing the development of private activities and business in the state. The patent fee is sent to the budget twice a year. The first part - one third of the amount - during the first quarter of the year or 90 days from the date of transition to a patent (if the company was formed and adopted the PTS not from January 1). The second - two thirds, until the end of the tax period. The receipt for the transfer can be taken directly from the local IFTS.