О развитии предпринимательства

Federal Law on the Development of Small and Medium-Sized Businesses in the Russian Federation N 209-FZ

Federal law creates a new legal framework for the development of small and medium-sized enterprises (SMEs) in the Russian Federation.

The main criteria for classifying SMEs into categories have been established depending on the number of employees (micro-enterprise - up to 15 people; small enterprise - up to 100 people; medium-sized enterprise - from 100 to 250 people), as well as on the volume of proceeds from the sale of goods (works, services ) for the reporting period and the balance sheet value of assets, which should not exceed the limits established by the Government of the Russian Federation. The category of SMEs also includes commercial organizations, the shares of which constituting the assets of mutual investment funds - venture investment funds, do not exceed 25% of the authorized capital.

The main goals and principles of state policy for the development of SMEs, the features of legal regulation in this area are determined. The types of support for SMEs are established: financial, property, information, consulting support, support for foreign economic activity, support in the field of training, retraining and advanced training of personnel, support in the field of innovation and industrial production, etc.

Among the main goals and principles of state policy for the development of SMEs, one can single out the introduction of special tax regimes, simplification of the rules for maintaining tax, accounting and statistical reporting, forms of tax declarations for individual taxes and fees, the establishment of a preferential procedure for the privatization of state and municipal property, special forms participation in the procedures for placing orders for the supply of goods and the performance of services for state and municipal needs.

An exhaustive list of SMEs that are not provided with state support has been established: credit organizations, insurance organizations, with the exception of consumer cooperatives, investment funds, non-state pension funds, professional participants in the securities market, pawnshops, participants in production sharing agreements, enterprises and entrepreneurs in the field of gambling. businesses, as well as enterprises and entrepreneurs that are, in accordance with the Tax Code of the Russian Federation, non-residents of the Russian Federation, with the exception of cases established by international treaties.

A system of statistical observation of the activities of SMEs is being introduced by conducting continuous (once every five years) and selective statistical observations (in the mode of monthly, quarterly and annual surveys, depending on the type of SME). The procedure for conducting sample statistical surveys will be determined by the Government of the Russian Federation.