Enterprises by the number of employees are small and medium. Whether the company is small and what benefits it can count on. The organization has the right to refuse some PBU

Table 3.1 Average number of employees in small businesses by federal districts Russian Federation in January-March 2009

1 without external part-time workers and working under civil law contracts

According to the results of January-March 2009 average headcount employed in small businesses (excluding external part-time workers and those working under civil law contracts) in the country as a whole decreased by 5.4% and amounted to 5,741.7 thousand people.

In January-March 2009, compared to January-March 2008, small enterprises provided 327.6 thousand fewer permanent jobs. At the same time, the share of SE workers in the total average number of employees was 12.0%, having decreased by 0.3 percentage points. compared to the same period in 2008

The reduction in the average number of employees in small businesses in the country as a whole was accompanied by a decrease in the indicator in a number of federal districts. The largest reduction in the average number of employees in small businesses occurred in the Northwestern and Southern Federal Districts - by 17.8% and 16.8%, respectively. At the same time, an increase in the indicator was recorded in certain federal districts. In the Far Eastern Federal District, the average number of employees at small enterprises increased by 17.1%, in the Ural Federal District - by 11.5%, in the Central Federal District - by 7.7%.

Table 3.2 Change in the average number of employees in small businesses by region in January-March 2009 compared to January-March 2008

In January-March 2009, an increase in the average number of employees in small businesses is noted in 34 regions.

The maximum increase in the indicator was noted in the Khabarovsk Territory (2.3 times) and Chukotka Autonomous Okrug (2.0 times). A strong increase in the average number of employees in small businesses was also recorded in the Vladimir region (by 40.7%), Khanty-Mansi Autonomous Okrug (by 36.8%) and the Republic of Karelia (by 33.2%).

The largest decrease in the indicator occurred in the Volgograd region (by 49.4%). A strong decline in the indicator was also noted in regions such as Altai region (by 45.8%), the Republic of North Ossetia-Alania (by 45.1%), Kursk (by 37.7%), Leningrad (by 32.6%) and Magadan (by 32.6%) regions.

The criteria by which a commercial structure is classified as a SME are spelled out in 209-FZ. According to the text of the normative act, individual entrepreneurs, firms, peasant and farmsmeeting the following set of requirements:

1. For an economic entity, any of the following three points is true:
   1. State or local authorities, non-profit formations own no more than 25% of the firm's ownership structure. Companies recognized as representatives big business, or foreign organizations control no more than 49% of the shares.
   2. A legal entity is formed by a company whose activities are related to innovation or high technology.
   3. The company's field of activity is high-tech industries.
2. The size of the staff of the company or individual entrepreneur does not exceed the established threshold. Small enterprises include enterprises with up to 100 employees (inclusive), medium-sized enterprises - up to 200. Executive authorities have the right to increase the specified threshold for firms and merchants specializing in certain areas of activity. In order to enjoy the benefits, a business entity will have to prove that this type of business brings more than 70% of its revenue.
3. The amount of income does not exceed RUB 800 million. for small firms and 2 billion rubles. - for medium.

In order to remain a member of an SME, a company or an entrepreneur must meet the listed criteria at all times. Failure to comply with them entails exclusion from the Register with automatic cancellation of previously established benefits.

Where is data on small businesses accumulated?

In 2018, 408-FZ was adopted, providing for the need to form Unified register of SMEs by mid-2016.

Maintaining the register is the direct responsibility of the Federal Tax Service. Entry of economic entities into the lists and their exclusion is carried out on the basis of the following information:

• Data from ERGUL, EGRP. These databases contain information on the composition of participants in legal entities and their shares, the main type of activity of the company and individual entrepreneurs.
• Information contained in the reports on the average number of staff, submitted annually by firms and entrepreneurs to the tax authorities. The number of employees of a small enterprise should not exceed 100 people.
• Data contained in tax reports submitted to the Federal Tax Service by commercial structures on OSNO, and "simplified" forms that are prepared by business entities in special regimes. From the presented forms, fiscal people receive information about the amount of income from various areas of the taxpayer's activities.
• Other information submitted by entrepreneurs and companies to the tax authorities: about the high-tech products and the reasons for attributing the company's goods to it, about participation in the system public procurement etc.

Information about business entities included in the Register is publicly available, so commercial structures can monitor the changes taking place.

In general, organizations and private traders enter the Register automatically at the initiative of tax structures. To be included in the “SME” category, they do not need to submit applications, send a package of documents to the Federal Tax Service.

Changes to the criteria for classification as "SMEs"

Since 2016, the criteria for classifying companies and private merchants as SMEs has changed from previous periods. The authorities have adopted two significant innovations:

• Determined not the average, but the average number of small businesses. Its maximum value is 100 people. The innovation is beneficial for business, because the second indicator is less than the first: they are excluded from the calculation external part-timers, women employees on BW and childcare leave, specialists hired by the GPB, lawyers, workers on study leave.
• The term “income” is used instead of the term “revenue”. It has an expanded interpretation: now, in addition to income from the company's core activities, tax authorities consider non-operating income, income from participation in other companies, royalty-free transfer values.

The amended criteria apply to newly created commercial structures, small businesses, the number of employees and the amount of revenue exceeded the standards for three years. This means that business entities that do not meet the current requirements will "drop out" from the Register by 2019.

Business entities that ignore the obligation to submit to the Federal Tax Service reports disclosing the level of income and the number of employees are at risk. In addition to tax and administrative liability, there is an additional danger - the chance to be excluded from the Register automatically with the simultaneous cancellation of the benefits due.

When does a small business turn into a large one?

The number of small businesses is not the only criterion by which the fiscal services classify an economic entity as an SME. There are the following reasons why a commercial structure becomes large:

• Growth of the share of participation in the authorized capital of the company of foreign structures, the state, large business entities. The “SME” status is lost from the moment the changes were registered in the Unified State Register of Legal Entities.
• Increase in the average number of personnel. If the indicator exceeds the threshold for three years, the commercial structure will be removed from the register of small businesses. The tax authorities receive information about the expansion of the state from the reports submitted by legal entities annually by January 20.
• Growth in the revenue of a company or individual entrepreneur from various activities. A business entity will cease to belong to the SME category if high level income will remain for three years.

Small business status is a profitable "bonus" for business. The legislation provides such economic entities with many benefits that are not available for large enterprises: the ability to switch to special tax regimes, receive subsidies from federal and regional authorities, participate in government programs and initiatives. They have special requirements for the limit of cash at the cash desk, reduced time for field tax audits, etc.

In order to enjoy regional and federal benefits, companies and individual entrepreneurs need to monitor the compliance of their own indicators with the criteria named in 209-FZ. If they are violated, the tax authorities will exclude the commercial structure from the Register, which means the automatic cancellation of pre-existing preferences.

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In developed economies western countries significant place is occupied small businesses, the number of which has recently increased significantly in the Russian Federation. Small enterprises in the world practice include enterprises according to the size of such criteria as the average annual number of employees in the enterprise, the size (volume) of the enterprise's assets and the annual turnover. In the Russian Federation, the criterion for classifying enterprises as small is the number of all personnel, both on staff and working under civil law contracts.

The Commission of the European Communities (CES) classifies as small firms employing up to 100 people and own funds no more than 75 million ECU. The CES identifies micro-enterprises with up to 9 employees and small ones - from 10 to 99 people. In individual European countries, the size of the number of people employed varies considerably. For example, in Great Britain, firms with 1 to 23 employees are considered the smallest, while 24 to 99 are small firms. In the manufacturing industry, a small business is considered to have less than 200 employees. In France, small enterprises are considered to have a workforce of less than 500 people and an annual turnover of less than 200 million francs; assignment to groups of enterprises based on the number of personnel is differentiated depending on the industry in which the enterprise operates (as in Russia). So, in the agriculture and food industry in France, firms with more than 200 employees are considered large, and in the equipment manufacturing industry, enterprises with up to 500 employees are considered small.

Of interest is the gradation of operating enterprises in the United States. The smallest are enterprises with the number of employees from 1 to 24 people, to small - from 25 to 99, to intermediate - from 100 to 499 people, to large - from 500 to 999, and with the number of more than 1000 people, enterprises are considered the largest. In some industries, the second criterion for assigning enterprises to a certain category is the volume of annual turnover.

In Japan, the classification of enterprises as small and medium-sized is carried out depending on the size of the authorized capital and the number of employees, and in the extractive, manufacturing and construction industries, the number of employees should not exceed 300 people, in wholesale trade - 100, in retail and the service industry - 50 people.

In our country, in accordance with the Law of the Russian Federation "On State Support of Small Business in the Russian Federation" (dated June 14, 1995, No. 88-FZ), small businesses are understood as commercial organizationsin the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations (associations), charitable and other foundations does not exceed 25%, the share owned by one or several legal entities that are not small businesses does not exceed 25%, and which the maximum size of the number of employees for reporting period the following is set:

• in industry - 100 people;
• construction - 100 people;
• on transport - 100 people;
• in agriculture - 60 people;
• in the scientific and technical sphere - 60 people;
• in the wholesale trade - 50 people;
• in retail trade and consumer services - 30 people;
• in other industries and in other types of activities - 50 people.

The number of employees, which makes it possible to classify an enterprise as small, includes all employees (permanent and temporary, working full-time and part-time), including those who work part-time.

The first part of the Tax Code of the Russian Federation states that small business an enterprise with an average number of employees not exceeding (criterion of the maximum number of employees) is recognized:

1. in industry, construction, transport, agriculture and other industries - 50 people;
2. in the scientific and technical sphere, in wholesale and retail trade, in consumer services - 15 people;
3. in other branches of the non-production sphere (except for those specified in clause 2 of this part - 5 people.

An enterprise can be recognized as a small enterprise only if the amount of proceeds from the sale of goods produced by it (work performed, services rendered) during the previous four quarters (quarterly) does not exceed the amount equal to 1000 times the minimum wage established by federal law (criterion marginal revenue). For enterprises, from the date of registration (formation) of which less than one year has passed, the specified criterion is taken into account only in relation to those quarters that have passed since the day of registration (formation) of these enterprises, except for the first from the date of registration, in which only the criterion of the maximum number is taken into account.

The type of activity of a small enterprise is determined in accordance with the classification established by the Government of the Russian Federation.

An enterprise that carries out several types of activities and meets the criterion of marginal revenue is recognized as a small enterprise if the indicator (a / 50 + b / 15 + c / 5) does not exceed one. In this case, under a, b and c are meant, respectively, the average number of employees in the above-mentioned industries of the production and non-production spheres.

To recognize an enterprise as a small enterprise, the average number of employees is determined in each tax period on a quarterly cumulative basis from the beginning of this tax period, based on the actual number of employees.

The average number of employees at an enterprise is recognized as the average number of employees at an enterprise for the corresponding period of time. labor contracts or performing work and providing services under civil law contracts, defined as the total number of man-hours worked for or for the enterprise of all workers, divided by the number of working hours in this period of time, calculated in accordance with the labor legislation of the Russian Federation.

When determining the average number of employees at the enterprise, the calculation includes a full working day (for those working under contracts of a civil law nature) or the actual number of hours worked on the day in question (for those working under employment contracts, including part-time jobs).

As world practice shows, small businesses have a significant share in the economy, their number is growing, and they enjoy government support. Thus, in the United States, small businesses account for up to 40% of GNP and 50% of the gross product of the private sector, including in construction - 80%, in wholesale - 86, in the service sector - 81%. More than half of the employed employees are concentrated in small businesses in the United States. In France, small business occupies a dominant position in construction, trade, production of goods popular consumption, tourism. In Japan, the share of small and medium-sized enterprises in total enterprises account for more than 90%, in terms of the number of employed workers - 80.6%, in terms of sales in retail trade - 80.4%.

The role of small enterprises in the Russian economy is also growing. The Federal Fund for the Support of Entrepreneurship and funds for the support of entrepreneurship in the regions provide significant assistance to small businesses. The development of small businesses is stimulated by tax incentives in the production of goods and services, concessional lending, the provision of equipment under leasing agreements and other measures.

If in 1991 there were 268 thousand small enterprises in the Russian Federation, then at the beginning of 1996 there were about 877.3 thousand, including in industry - 128.5 thousand, in construction - 145 thousand, in trade and public catering - 374.6 thousand. In science and scientific services - 48.8 thousand. In 1996, the average number of employees in small enterprises was about 14 million people. The creation of new small enterprises is of great importance, as it contributes to the growth of employment of the able-bodied population, ensures the development of the production of goods and services.

As world practice shows, small businesses have the following positive features: flexibility and efficiency in actions, adaptability (adaptation) to local conditions, low management costs, the possibility of faster implementation of ideas, high capital turnover, and others.

However, small enterprises (and individual entrepreneurs are also referred to them) also have serious disadvantages: a small amount of initial capital, therefore, long periods of enterprise development, financial difficulties (difficulty in obtaining a loan), a low level of professional management, a relatively high level of risk at the first stage. life cycle enterprises, difficulties in attracting highly qualified personnel, a high level of employment of the head of a small enterprise, etc. Therefore, in all developed countries, as a rule, there are special state bodies for supporting small businesses, financial and credit and other measures to support small businesses are being implemented.

In Russia, in accordance with the law, state support for small businesses is carried out in the following areas:

• formation of infrastructure for support and development of small business;
• creation of preferential conditions for the use of state financial, material and technical and information resources, as well as scientific and technical developments and technologies;
• establishment of a simplified procedure for registering small businesses, licensing their activities, certification of their products, submitting state statistical and accounting reports;
• support externally economic activity small business entities, including assistance in the development of their trade, scientific and technical, production, information relations with foreign states;
• organization of training, retraining and advanced training of personnel for small businesses.

In May 1993, the Government of the Russian Federation adopted Resolution No. 446 "On Priority Measures for the Development and State Support of Small Business in the Russian Federation", which determines the priorities for the development of small business:

• production and processing of agricultural products;
• production of food, industrial consumer goods, medicines and medical equipment;
• provision of production, utilities and household services; construction of residential, industrial and social facilities;
• innovative activity.

To support small business, on December 29, 1994, the RF Government adopted Decree No. 1434 "On the network of regional agencies for small business support", allocated 3 billion rubles for the creation of these agencies. The Commission of the European Communities takes an active financial part in stimulating this process.

The Entrepreneurship Support Fund, created in 1993 by the decision of the Government of the Russian Federation, spent 22 billion rubles in 1995 on direct lending to entrepreneurial projects, not counting the financing of small business infrastructure. Small business support funds have been established in more than 60 regions of the country.

In accordance with the current legislation, newly created small businesses do not pay income tax during the first 2 years of operation if they perform the following activities:

• production and processing of agricultural products;
• production food products and consumer goods;
• production of medical equipment, medicines and medical products;
• production technical means prevention of disability and rehabilitation of disabled people;
• construction of housing, industrial, social and environmental facilities (including repair and construction work).

Small businessesproducing the aforementioned goods (performing work) are exempt from paying income tax, provided that the proceeds from these activities exceed 70% of the total amount from the sale of all of its products (works, services) by a small enterprise.

In the subsequent 3rd and 4th years of activity, small enterprises pay profit tax in the amount of 25 and 50% of the basic rate, respectively, if the amount of proceeds from the sale of the above activities exceeds 90% of the total amount of proceeds from the sale of products (works, services).

This benefit is valid provided that a small business has been valid for at least 5 years from the moment of its state registration.

If a small enterprise ceases to operate before the expiration of a five-year period, then the amount of income tax benefits is subject to payment to the federal budget of the Russian Federation in full. This benefit small businesses receive provided that the share of state and municipal property and property public organizations in the authorized capital of a small enterprise is no more than 25%. Small businesses may have other benefits in accordance with regulationsregulating the activities of enterprises of all forms of ownership.

Over 5 years, the number of people employed in small and medium-sized enterprises (SMEs) increased by 1.5 million people and amounted to 20.5 million. This is slightly more than 28% of all jobs in Russia, according to the updated Rosstat data for 2015–2016. Rosstat data do not take into account informal employment: last year, one in four working Russians (17.9 million people) were in the shadow.

At the same time, in the countries of the Organization for Economic Cooperation and Development (OECD), for example, in Italy, Great Britain, Japan and Sweden, small and medium business provides jobs from 60 to 70% of the population.

The large gap is partly due to the difference in the criteria of medium-sized businesses adopted in Russia and the EU countries, explains Vera Barinova, head of the Laboratory for Research of Corporate Strategies and Firms' Behavior at RANEPA. In our country, such is a company that employs no more than 250 people and whose annual revenue does not exceed 2 billion rubles. In the EU, the revenue criterion for medium-sized businesses is higher - 50 million euros per year (about 3 billion rubles). “Thus, the statistics on SMEs drop out all the 'medium-large' ones that create many jobs,” the expert said. Many enterprises created with the participation of government agencies, public, religious and charitable organizations also do not fall into the category of small and medium-sized enterprises in Russia.

They want to revise the criteria. “There are a number of industries where there are many employees, but the revenue is small. These are branches light industry, agriculture, woodworking ", - said the co-chairman" Business Russia»Andrey Nazarov. The Ministry of Economic Development has already retrained enterprises with more than 250 employees from large to medium business in order to open them access to cheap loans and state support programs. But so far we are talking only about light industry enterprises.

The share of small and medium-sized businesses in Russia is less than in the OECD countries, due to monopolies and a state-owned economy, says Vladimir Buev, vice president of the National Institute for Systemic Research of Entrepreneurship Problems. He recalled that the contribution of the state and state-owned companies to GDP increased from 35% in 2005 to 70% in 2015. Nikolai Ostarkov, vice-president of Delovaya Rossiya, in turn, notes that the state, represented by GUPs and MUPs, "seeks to stake out for itself" participation in those areas where SMEs could operate (from security systems transport companies - to small gas stations).

The crises of 1998, 2008 and 2014 also had a negative impact on SMEs, when the number of bankruptcies among small and medium-sized enterprises reached their maximum values, says Inna Lola, Deputy Director of the Center for Market Research at the Higher School of Economics. According to her, entrepreneurs simply do not have time to adapt to the new business environment and create a layer of employment that could gradually expand.

Small and medium-sized businesses also suffer losses due to the bankruptcy of banks and the revocation of their licenses, recalled Ostarkov from Delovaya Rossiya. Entrepreneurs have long been asking the Central Bank for insurance on deposits on deposits and accounts of SMEs. “Money is not returned to entrepreneurs, there are no compensations, guarantees and protection. It is impossible to insure: the country does not have a developed system of business insurance against bank bankruptcies, ”he explained in a conversation with Inc. expert.

Small trade enterprises, in which many Russians are employed, are under new attack due to the ongoing consolidation in the field of network retail, says Inna Lola from the Higher School of Economics. Over the past year, the number of X5 Retail Group stores increased by 2,167 to 9187. The company plans to open 2,000 stores annually, and by 2020 to occupy 15% of the market. According to the HSE forecast, large federal players will continue to absorb small retail and by 2020 will occupy up to 40% of the market (now this figure is 1.5 times less).

It is not necessary to count on an increase in the number of jobs in SMEs in the near future. More russian entrepreneurs started their own business only because they had no other income opportunities. They work for themselves and “do not set goals to expand their business and create jobs,” explains Vera Barinova from RANEPA. Also, in small and medium-sized businesses, an explosive growth in the number of companies is not expected: the share of Russians planning to start their own business is just over 5%. Researchers attribute this to a low assessment of the conditions for creating a business in the country: only 17.9% believe that their region of residence is a favorable environment for entrepreneurship.

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1. Subjects of small and medium-sized businesses include business entities registered in accordance with the legislation of the Russian Federation and meeting the conditions established by part 1.1 of this article, business partnerships, business partnerships, production cooperatives, consumer cooperatives, peasant (farm) farms and individual entrepreneurs.

1.1. In order to classify business entities, business partnerships, business partnerships, production cooperatives, consumer cooperatives, peasant (farmer) enterprises and individual entrepreneurs, the following conditions must be met:

(see text in previous edition)

1) for business entities, business partnerships, business partnerships, at least one of the following requirements must be met:

(see text in previous edition)

A) participants in a business company or business partnership - the Russian Federation, subjects of the Russian Federation, municipalities, public or religious organizations (associations), charitable and other foundations (with the exception of investment funds) hold in total no more than twenty-five percent of the shares in the authorized capital of the company with limited liability or the pooled capital of a business partnership or no more than twenty-five percent of the voting shares of a joint-stock company, and the participants of the business company or business partnership are foreign legal entities and (or) legal entities that are not small and medium-sized businesses own in total no more than forty-nine percent of the shares in the authorized capital of a limited liability company or the pooled capital of an economic partnership, or not more than forty-nine percent of the voting shares of a joint-stock company. The limitation provided for by this subparagraph in relation to the total share of participation of foreign legal entities and (or) legal entities that are not small and medium-sized businesses does not apply to:

For members of business entities - foreign legal entities whose income received from the implementation business activities for the previous calendar year does not exceed the limit value established by the Government of the Russian Federation for medium-sized enterprises in accordance with paragraph 3 of this part, and the average number of employees of which for the previous calendar year does not exceed the limit value specified in subparagraph "b" of paragraph 2 of this part ( with the exception of foreign legal entities, the state of permanent residence of which is included in the list of states and territories approved in accordance with subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation that provide a preferential tax regime for taxation and (or) do not provide for the disclosure and provision of information when conducting financial transactions (offshore zones);

(see text in previous edition)

B) shares of a joint stock company circulating on an organized market valuable papers, are classified as shares in the high-tech (innovative) sector of the economy in accordance with the procedure established by the Government of the Russian Federation;

c) the activity of business entities, business partnerships consists in the practical application (introduction) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how) , the exclusive rights to which belong to the founders (participants), respectively, of such business entities, business partnerships - budgetary, autonomous scientific institutions or which are budgetary institutions, autonomous institutions educational organizations higher education;

d) business companies, business partnerships received the status of a project participant in accordance with Federal Law of September 28, 2010 N 244-FZ "On innovation center Skolkovo;

E) founders (participants) of business entities, business partnerships are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide government support innovative activity in the forms established by the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy". Legal entities are included in this list in the manner established by the Government of the Russian Federation, subject to compliance with one of following criteria:

legal entities are public joint stock companies, at least fifty percent of whose shares are owned by the Russian Federation, or business companies in which these are public joint stock companies have the right to directly and (or) indirectly dispose of more than fifty percent of the votes attributable to voting shares (stakes) constituting the authorized capitals of such business entities, or they have the opportunity to appoint a sole executive body and (or) more than half of the collegial executive body, as well as the ability to determine the election of more than half of the board of directors ( supervisory board);

legal entities are state corporations established in accordance with Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations";

legal entities were created in accordance with the Federal Law of July 27, 2010 N 211-FZ "On the reorganization of the Russian corporation of nanotechnologies";

(see text in previous edition)

2) the average number of employees for the previous calendar year of business entities, business partnerships, business partnerships that meet one of the requirements specified in paragraph 1 of this part, production cooperatives, consumer cooperatives, peasant (farmer) households, individual entrepreneurs should not exceed the following limit values the average number of employees for each category of small and medium-sized businesses:

(see text in previous edition)

A) up to one hundred people for small businesses (among small businesses, micro-enterprises stand out - up to fifteen people);

(see text in previous edition)

B) from one hundred one to two hundred and fifty people for medium-sized enterprises, unless another limit value for the average number of employees for medium-sized enterprises is established in accordance with paragraph 2.1 of this part;

(see text in previous edition)

2.1) The Government of the Russian Federation has the right to establish the limit value of the average number of employees for the previous calendar year in excess of that established by subparagraph "b" of paragraph 2 of this part for medium-sized enterprises - business entities, business partnerships that meet one of the requirements specified in paragraph 1 of this part, which implement as the main activity, entrepreneurial activity in the light industry (within class 13 "Manufacture of textiles", class 14 "Manufacture of clothing", class 15 "Manufacture of leather and leather goods", section C "Manufacturing" All-Russian classifier types of economic activities) and the average number of employees of which for the previous calendar year exceeded the limit value established by subparagraph "b" of paragraph 2 of this part. The corresponding type of entrepreneurial activity, provided for by this paragraph, is recognized as the main one, provided that the share of income from the implementation of this type of activity at the end of the previous calendar year is at least 70 percent of the total income of the legal entity;

3) income of business entities, business partnerships, business partnerships that meet one of the requirements specified in paragraph 1 of this part, production cooperatives, consumer cooperatives, peasant (farmer) households and individual entrepreneurs, received from entrepreneurial activities in the previous calendar year, which is determined in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees, is summed up for all types of activities and applies to all tax regimes, should not exceed the limit values \u200b\u200bestablished by the Government of the Russian Federation for each category of small and medium-sized businesses.

(see text in previous edition)

(see text in previous edition)

3. The category of a small or medium-sized business entity is determined in accordance with the most significant condition established by paragraphs 2, 2.1 and 3 of part 1.1 of this article, unless otherwise established by this part. The category of a small or medium-sized business entity for individual entrepreneurs who did not engage hired workers for entrepreneurial activity in the previous calendar year is determined depending on the amount of income received in accordance with paragraph 3 of part 1.1 of this article. Limited liability companies, joint stock companies with a sole shareholder and business partnerships that meet the conditions specified in subparagraph "a" of paragraph 1 of part 1.1 of this article (except for the conditions established by paragraphs two and three of this subparagraph), business partnerships, production cooperatives, consumer cooperatives, peasant (farm) farms that were created in the period from August 1 of the current calendar year to July 31 of the year following the current calendar year (hereinafter - newly created legal entities), individual entrepreneurs registered during the specified period (hereinafter - newly registered individual entrepreneurs), as well as individual entrepreneurs using only the patent taxation system, are classified as micro-enterprises. Category of a small or medium-sized business entity for those specified in