Criteria for a large enterprise: taxation, benefits, accounting

Microenterprises, along with small and medium-sized enterprises, constitute a special category of economic entities of the Russian Federation. In the field of small and medium-sized enterprises (SMEs), simplified accounting rules apply; in addition, such enterprises are legally exempt from inspections by regulatory authorities until the end of this year. The criteria characterizing an enterprise as “micro” are established by law. In particular, the income limit is indicated in Government Decree No. 265 of 04/04/16.

Question: Is it possible for a micro-enterprise to hire an employee under a fixed-term employment contract for three months, and then under a fixed-term contract for another nine months? View answer

The status of a microenterprise can be assigned to a commercial organization: partnership, society, cooperative, peasant farm. Individual entrepreneurs can also be classified in this category (Federal Law No. 209 dated 07/24/07, Art. 3).

Small business – eligibility criteria 2021

To understand what small enterprises are, the criteria for 2021 must be studied according to the current Law No. 209-FZ of July 24, 2007 (hereinafter referred to as the Law). In accordance with paragraph 1 of stat. 3 SMEs are micro, small and medium-sized enterprises classified according to the criteria, including individual entrepreneurs and legal entities, economic entities, peasant farms and consumer and production cooperatives. The advantages of operating as a SME are obvious to already experienced businessmen.

According to Law No. 402-FZ of December 6, 2011, this is the possibility of using a simplified method of accounting and reporting. According to the Directives of the Central Bank No. 3210-U dated March 11, 2014, this means that there is no need to approve a limit on the cash balance at the cash desk. And according to Law No. 294-FZ of December 26, 2008, this is a “tax holiday” for scheduled inspections in general cases until the end of 2021. Who can be called an SMP subject?

The main criterion for classifying an enterprise as a small business is the number (average payroll) of the company's personnel. A complete list of mandatory conditions for obtaining SME status is contained in stat. 4 Laws. In addition to the already indicated criterion, among other necessary conditions, indicators of income and shares from the participation of the founders in the charter are named. The following are the current criteria for small and medium-sized businesses.

Small enterprises are organizations with a number of employees

Accounting for micro-enterprises

Most micro-enterprises have the right to keep accounting records using a simplified version (information No. PZ-3/2016 of the Ministry of Finance dated 06/29/16). The use of a simplified accounting system depends, first of all, on what accounting method the enterprise uses - “micro”: cash or accrual method.

When using the cash method, double entry must be used. If the enterprise carries out less than 30 transactions per month, then they can be reflected in the book of accounting of facts of economic activity, salary statements and accounts in double entry. If there are more than 30 transactions, special statements should be used in combination with the double entry method and the accounting chart of accounts (see information from the Ministry of Finance PZ 3/2012, clause 4.1). Forms of documents and accounting registers are used in accordance with the order of the Ministry of Finance dated 21-12-98 No. 64-n.

The accrual method allows you to abandon the use of correspondence accounts and double entry as such in accounting. In this case, micro-enterprises use independently developed accounting registers for accounting, on the basis of which they fill out financial statements. If the double entry method is used when using the accrual method, there is no need to develop your own documentation: standardized forms are filled out and, as usual, business transactions are reflected in double entry.

Example

Shipment of goods to the buyer in the amount of 800 thousand rubles. can be reflected both by the double entry method in the accounts Dt 62 Kt 90 (goods shipped 800,000 rubles), and by an entry in the register of income and expenses of the main production according to the scheme:

• date of;
• operation “goods shipped within a month”;
• document “registry of accounting for sales of goods”;
• amount (income) 800,000 rub.

At the end of the month, the amount in the income and expenses register is calculated and recorded in the “Total” line in the corresponding columns.

On a note! In some cases, legislation directly prohibits the use of non-unified forms of primary documents for any of the selected methods. This applies, for example, to accounting for cash transactions.

The use or non-application of double entry should be reflected in the accounting policies of the micro-enterprise. As a rule, they use the wording “Accounting is carried out without using double entry, using the accrual method. Transactions are reflected in accounting registers approved by the manager. Sample forms are given in Appendix No....". Remember that each form must contain mandatory details in accordance with Federal Law No. 402 dated 6-12-11, Art. 10.

Please note that the forms must provide information for filling out financial statements, and therefore contain columns in which the final balances for certain balance sheet items, revenue turnover and other necessary data are entered. It is advisable for a micro-enterprise to use simplified reporting forms provided by the Ministry of Finance (order No. 66n dated 2-07-10).

On a note! Some micro-enterprises cannot maintain simplified accounting in accordance with Federal Law No. 402 dated 6-12-11, art. 6 (5). These are microfinance firms, building cooperatives, business entities for which mandatory audit is provided, etc.

Micro-enterprises can, without loss of accuracy and materiality of accounting, abandon such accounting registers as:

• cash (data is in the cash book);
• bank (data is in bank statements).

Tax accounting is carried out according to the standards and rules of the selected tax regime.

Small business criteria 2021 – table

When determining whether a company is classified as a small enterprise, the greatest criterion for classification as a small enterprise in 2021 is selected (clause 3 of Article 4 of the Law). Let's assume the company has 45 people, which meets the conditions. But the income indicator for 2021 is equal to 900000000.00 rubles, which does not allow the LLC to be classified as a small enterprise.

Small and medium enterprises - criteria 2021

The tables posted above contain the 2021 criteria for small and medium-sized businesses. In 2021, the Government of the Russian Federation adopted a number of changes regarding SMEs (Resolution No. 1412 of November 22, 2017), but this applies only to organizations operating in the field of light industry (codes of sections 13-15 of the OKVED Classifier). All other enterprises do not have to apply the norms of this document.

The basis of success

Despite the dependence on the external environment, small businesses can also be successful. Only the best employees in their field work here. The success of this business is determined by having a strategic plan for the development of the enterprise .

Medium-sized businesses can easily adapt to changing market conditions. Success also depends on having effective management .

The main success of a large enterprise is the presence of effective business models that are built in such a way that even after 10 years they continue to work, surviving crisis situations and generating huge income .

Small, medium and large enterprises - criteria 2021

We figured out what kind of organizations can have the status of an SME. When classifying a company as a small or medium-sized business, the highest possible number or profitability indicator is taken into account. Additionally, the level of participation in the charter or other capital, as well as the mutual fund of third parties - the state, funds, foreign companies - is assessed.

Is it necessary to evaluate 2021 revenue in order to recognize a small enterprise in the criteria for inclusion? In accordance with regulatory requirements, the value is taken not of revenue, but of income for the entire business as a whole. Other indicators are assessed simultaneously. That is, an integrated approach works here. Which enterprises will be considered large? Based on the requirements of Law No. 209-FZ, these are all other companies that do not comply with those indicated in the stat. 4 conditions. In other words, these are enterprises that have exceeded the maximum criteria limits.

Main advantages

Both SMEs and large companies have their advantages and disadvantages.

The list of advantages of small business is as follows::

• the presence of a small need for initial capital;
• relatively low expenses during business activities;
• the ability to quickly respond to changes in the market;
• the presence of a relatively fast turnover of equity capital;
• there is a tendency for vacancies to increase, which has a beneficial effect on the increase in population employment.

The main advantages of medium-sized businesses include:

• creation of new employment opportunities;
• high productivity of capital investments;
• relatively high profitability;
• high ability to compete and mobility.

Large business is also endowed with positive qualities, namely:

• the ability to ensure economic stability in the country;
• ability to change the external business environment;
• the opportunity to save on production costs;
• introduction of modern technologies into business, etc.

The procedure for classifying a company as an SME

Organizations are not required to submit any supporting documents or information for inclusion in the SME register. Employees of control bodies, including the Federal Tax Service, automatically classify firms as small or medium-sized businesses. The basis is provided annually by certificates of headcount, tax return data, and information from the Unified Register. Lists of enterprises with SME status are posted on the federal portal of the Federal Tax Service.

The data is updated by tax officials no later than August 10th. The control date is July 1 (Article 6 of Law No. 408-FZ of December 29, 2015). Such a register is open information and is available for viewing by all interested parties. If all the required conditions are met, but the company is not on the list, it is recommended to submit an application to your Federal Tax Service office.

What can you learn from the SME register? In addition to the name of the company and its status, this is the date the company was included in the official register, TIN, and location address. In addition, this is information on the main workers of OKVED and the types of products (services, works). Additionally, this includes data on permits, including licenses, and information on participation in partnerships.

We present the TOP 10 largest employers in the Russian Federation

1. Russian Railways, JSC www.rzd.ru

Allows you to build a bright career. Offers more than 1,500 professions in 77 regions of Russia. Social guarantees, social protection of women and some benefits are provided. Children are trained and developed. Number of employees – 711,000 people.

2. Gazprom, PJSC www.gazprom.ru

To apply for a job, fill out a form directly on the website in the “Career” section. According to management, Gazprom values ​​the team above all else. This is a global energy company with a worldwide reputation. Number of employees: 500,000 people.

3. Rostec, state corporation www.rostec.ru

This is a large corporation working in the field of creation and sale of high-tech industrial products. Qualified specialists in various specialties are required on an ongoing basis. Number of employees – 450,000 people.

4. Russian Post, JSC www.pochta.ru

A huge government organization that continues to grow in 2021. A large number of vacancies for young and experienced professionals. This is a reliable employer. Number of employees – 390,000 people.

5. Rosneft, PJSC www.rosneft.ru

The application can be submitted on the company's website. This is a dynamically developing company interested in hiring professionals. There are employment opportunities in many regions of Russia. Number of employees: 350,000 people.

6. X5 Retail Group www.x5.ru

A large multi-format corporation, a leader in retail trade. Specializes in the development and management of chain store brands. Hires experienced marketers and newbies in sales. Number of employees: 307,000 people.

7. Magnit, PJSC www.magnit-info.ru

One of the largest chains of shopping centers. Posts a huge number of vacancies every day. It is possible to obtain a position without training in trade. An excellent example of dynamic development and quality of service. Number of employees: 300,000 people.

8. Sberbank, PJSC www.sberbank.ru

A large banking structure invites financial specialists. Decent wages, benefits package, low layoff rate. Number of employees – 281,000 people.

9. Rosatom www.rosatom.ru

A well-known state corporation operating in the field of nuclear energy. Global technology leader welcomes students and graduates. Number of employees: 260,000 people.

10. Lukoil, PJSC www.lukoil.ru

The vertically integrated oil and gas company is a world leader. A huge number of vacancies for professionals. Number of employees: 200,000 people.

This is a list of the largest employers in Russia as of 2020, which have proven themselves in the market.

List of advantages of classifying a company as an SME:

• Supervisory 3-year vacation - SMEs should not be subject to scheduled general type inspections by government agencies. But such a relaxation only applies if the company has not been involved in various offenses during the specified period.
• Lack of cash limit - SME firms have the right to operate without the manager’s approval of the cash limit in the cash register. If desired, companies can work with a limit.
• Simplified accounting – the simplified accounting methodology also includes the preparation of simplified financial statements.
• Regional tax incentives – authorities in most regions provide reduced rates for SMEs. For example, this applies to property tax calculated from the cadastral value. The nuances of taxation are specified in the regulations of the constituent entities of the Russian Federation.

Privileges

The legislator has provided a number of advantages that a micro-enterprise can take advantage of:

1. Those who use the patent system and imputation until July 2021 can do without a cash register. The obligation to apply it remains in the sphere of trade and retail.
2. There is no need to set a cash limit.
3. Registration of fixed-term employment contracts lasting no more than 5 years. This can only be done with the consent of the employee. The number of employees should not exceed 35. In the field of retail trade (as well as consumer services), the limit is 20 people (Article 59 of the Labor Code of the Russian Federation).
4. Non-tax inspections at enterprises provided for by the plan are prohibited. Unscheduled regulatory authorities can carry out. In addition, the Federal Tax Service, in accordance with the established procedure, has the right to conduct both types of inspections, as do employees of the Funds. The benefit is valid until the end of 2021.