Small and medium-sized businesses: the criteria for classification

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At the heart of any economy is entrepreneurship.The right to engage in any business is written in the constitutions of almost all countries of the world.Of course, we are talking about legal (not prohibited) practice.In any field (except for the mining and large-scale engineering industries), we say that at the head of all the "pyramid" are small and medium-sized businesses.

market economy and small business

So, what is considered to be in business in general?And how do you know whether the firm to a large or medium-sized businesses?Or maybe your company - small business?

According to the official definition, is any independent entrepreneurial activity that is carried out with the understanding and acceptance of all possible risks.A prerequisite is considered a systematic profit.Small and medium-sized businesses - is the most active part of the market.Will you have something to sell or offer for rent, provide services to produce or grow - does not matter.The main thing - to find a customer need that is insufficiently met, and to propose options for the consumer in the form of your products or services.

States advantageous presence of a large number of small businesses.In addition to the jobs created, it is also a regular tax payments in the budget.The Russian Federation is certainly no exception.


state support provided to small and medium-sized businesses, conducted in the following areas:

  • favorable conditions for the use of resources: financial, logistics and information;
  • licensing of technical development and patenting innovations;
  • simplification of registration of small businesses;
  • promote foreign trade, which are small and medium-sized businesses, including not only the development of trade relations, but also high-tech and scientific contacts with foreign countries;
  • support education, retraining and employment of staff of small firms;
  • development and implementation of not only municipalities, but national programs of financial support.

Small business and public procurement

One area of ​​support is recommended (but at a certain point and demand) include government purchases small and medium-sized enterprises (223-FZ regulates not only the terms of the mandatory procurement from small firmsbut also the quality and the number of transactions).In addition, the law provides for the possibility of establishing the priority of the Russian government procurement of goods (services, innovation) Russian production to foreign.That is expected to promote the development of small business.

Constant expansion of infrastructure development programs of private businesses suggests that small and medium-sized enterprises (concept, classification described below), supported by the state.


Classification of companies is necessary not only for statistical purposes.This allows you to determine the direction of state aid, there is a group of companies that can receive tax breaks and so on. N.

So, what is it - small and medium-sized businesses?The criteria defined in the Russian Federation, especially considering two indicators: the number of employees and the degree of state participation in the authorized capital.This is followed by the residual value of assets and share capital, and the annual turnover.

first clarify that any firm can be attributed to the small (average) business, if the state of the authorized capital does not exceed 25%.An important caveat is to clarify that, under the state participation are understood and religious and community organizations, charities and other funds as well as foreign citizens and legal entities.Another important point is the requirement that the share of one entity in the authorized capital of the company of small (average) scale and not more than 25%.

small and medium-sized enterprises (the criteria for determining which currently we are interested in) should not total more than 250 people during the reporting period.But here we are talking about the fact that the company will receive the status of the average number of staff at 101-250 people;and low - if the amount of time employees not exceeding 100. For small businesses provided a deeper classification, which will talk about later.

Another factor in the selection of the enterprise or the average annual turnover is low.During the year, revenues from sales of its products, excluding value added tax must not exceed the sum of the Government of the Russian Federation.This figure is determined every five years on the basis of complete statistical survey.Limits of annual turnover set by industry and category of firms.

What is considered a small business in various sectors

Depending on the scope of small and medium-sized businesses can number in the reporting period is the number of staff (as well as working on a contractual basis) Employees:

  • 100 people for transport, industrial and construction companies;
  • 60 people for science and technology and agriculture;
  • 30 for retailers and consumer services;
  • 50 people for companies engaged in wholesale trade.

last criterion (50) applies to all sectors and not the listed activities.

Individual entrepreneurs

Furthermore, according to the Federal Law of the Russian Federation of July 24, 2007 № 209-FZ "On the development of small and medium enterprises in the Russian Federation", small and medium-sized businesses - all this "private owners".E. Natural persons engaged in business without registering a legal entity.

Thus, a rather broad category of companies that can be defined as small and medium-sized businesses.The term "species" is only applicable to small businesses: here stands a group such as "mikromaloe" enterprise.Regardless of the scope, the total number of employees of such companies should be not more than 15 people.


most frequently asked question: how to pay taxes to small and medium-sized businesses.Classification enables companies to define firms that can enjoy preferential taxation on a permanent basis.Today simplified tax system, accounting and reporting applies only to individual entrepreneurs (natural persons who are engaged in business without opening the legal entity) and micro-enterprises (with the number of workers' organizations are not more than 15).Business activity and turnover in this case is of no importance.

however, should take into account that the official bodies of the company will be recognized as a low only if the amount of revenue (sale of goods, rendering of services, performance of work) does not exceed 1,000 times the minimum wage for four quarters (including reporting).

addition to facilitating tax state seeks to develop small business has, and by granting loans on favorable terms, offers equipment rental based on the lease agreements, and so on. N.

Categorize enterprise

As already noted, the state is based on three factors,Defines the company to one or another category: the number of employees, assets, revenue for the period.

However, there may well be situations in which small in terms of number of employees, the company provides services (selling products) in excess of the set limit.In such cases, the category is determined by the highest of the values ​​of the factors headcount and revenues.

As from small business to become medium

Belonging to one or another group enterprise is changed only if the performance limits of the company for two consecutive calendar years less (longer) set by the government of the Russian Federation.Small and medium enterprises of Kazakhstan and Russia will automatically turn into a different category.The company's management there is no need to write any statements or fill out paperwork.

Note that changing the categories may result in cancellation (or, conversely, received) certain tax benefits and the revision of credit conditions.To do this, the tax office sends a notice to the company management, which defines the new status of the company.

New enterprises

companies registered during the year, can be called small, if in the first year of activity indicators of the number of employees and the carrying value of the assets does not exceed the established limit values.This applies not only to individual entrepreneurs, but also to the farmers, and manufacturing companies.

Since the company recorded during the year, these indicators are calculated only for the period since the date of registration of the firm.