A. V. NURMUKHAMETOV, PhD student

Institute of Economics, Management and Law (Kazan), Russia

THEORY AND PRACTICE OF STATE REGULATION AND SUPPORT FOR THE DEVELOPMENT OF SMALL AND MEDIUM BUSINESSES

Purpose: to analyze the measures used to support small and medium-sized businesses in countries with developed economies for the possibility of application in Russia.

Methods: statistical, abstract-logical, observations.

Results: Effective measures identified state support small and medium-sized businesses, including: the development of infrastructure services, the creation of favorable operating conditions for business, the system of state guarantees for loans, cooperation between large and small businesses and other measures, based on the experience studied, methods are proposed that can be used in Russia.

Scientific novelty: Based on analysis foreign practice of state regulation and support of small and medium-sized businesses, the author examines the experience of developed countries and highlights the most effective measures for Russia in addressing issues of supporting small and medium-sized businesses. A model of synergy is considered, the effect of which can be achieved using an outsourcing system.

Practical significance: Proposed measures that are worth paying attention to when addressing the issue of state regulation and support of small and medium-sized businesses.

Key words: state support for small and medium businesses; measures to support small and medium-sized businesses in developed countries; international practice of stimulating the growth of small and medium-sized businesses.

Introduction

The article examines the state of small and medium-sized businesses (hereinafter referred to as SMEs) in countries with developed economies. It is no secret that the state of small and medium-sized businesses in Russia does not correspond to the scale of the country. In this regard, against the backdrop of the problems of SME development in Russia, special attention is paid to the forms and methods of state regulation and support for small and medium-sized businesses, which are used by many countries.

In many countries, the state plays an important role in creating conditions for the functioning of entrepreneurs and maintaining their dynamic development. SMEs create new jobs, develop innovative products, replenish the budget, contribute to the development of a more prosperous society. At the same time, state regulation and

support for small and medium-sized businesses is carried out various methods, among which we can distinguish: the provision of a direct financial support(subsidies, tax breaks, grants, etc.), as well as targeted programs, in which the state is represented as a customer for services/products of SMEs.

The study used statistical data from the analytical center of the Open joint-stock company"Russian Bank for the Support of Small and Medium Enterprises" (hereinafter referred to as OJSC "SME Bank") and an attempt was made to generalize the experience of developed countries in the issue under study.

Research results

In the developed countries of Europe, Asia, America, the share of small and medium-sized businesses in GDP ranges from 43 to 57%. So, in the USA

1 Outsourcing is a management strategy (system) in which the transfer of non-core business

processes on a contract basis to other organizations that specialize in a particular area.

GDP indicator reaches 52%, while in Russia this indicator does not exceed 20%. The macroeconomic indicator alone, GDP, testifies to the results economic activity states of developed countries, in which the lion's share is occupied by the SME segment (Fig. 1).

■ Share of SMEs in the country's GDP, %

Rice. 1. Contribution of SMEs to the country's GDP*

(Fig. 1. Contribution of small and middle entrepreneurship subject sin to the GDP of the country)

As can be seen from fig. 2, the share of small and medium enterprises in total employment shows good performance. According to experts, the involvement of the population of developed countries in SMEs helps to form a fairly stable middle class of the population, as a result of which social stability is achieved in society. For example, in the United States, the share of SMEs in the total number of enterprises is 97.6%, while in the overall SMEs account for only 54%. This indicates that productivity in the SME segment is significantly lower than in large enterprises. Analysis of the above data shows that there is a fairly high level of concentration in the US market, where 2.4% of large enterprises account for 48% of GDP.

2 Small and medium business in 2012: international experience in regulation and financing // Analytical Center of SME Bank OJSC (April 2013).

■ Share of SMEs in total employment, % ^___j Share of SMEs in the number of enterprises, %___j

Rice. 2. Share of SMEs, in %

(Fig. 2. Share of small and middle entrepreneurship subjects, %)

The infrastructure of the service sector for SMEs in developed countries is characterized by a variety of credit and financial operations provided to SMEs: with the support of the governments of developed countries, development centers, business incubators and technology parks, and export promotion centers are being created to accelerate the development of SMEs. A significant contribution to the development of SMEs in the countries studied was made by the development of credit and financial services. For example, in Italy, the number of SME development centers reaches 1200 (Table 1).

Table 1

Infrastructure services for SMEs (number)*

(Infrastructure services for small and middle entrepreneurship subjects (quantity))

Infrastructure groups USA Canada Japan Germany France Italy UK

SME development centers 1100 521 313 374 600 1200 450

Business incubators and technology parks 330,186 11,182,216 26,471

Export promotion centers 20 15 network network 26 123 60

3 Small and medium business in 2012: international experience of regulation and financing // Analytical Center of JSC "SME Bank" (April 2013).

4 Small and Medium Enterprises in 2012: International

experience of regulation and financing // Analytical Center of JSC "SME Bank" (April 2013).

One of the most common tools to support small and medium-sized businesses in developed countries, which occupies the largest share in the budget structure, is financial support for SMEs. The most common measures to support and develop small and medium-sized businesses by the state are given in Table. 2.

Table 2*

*Source: according to OJSC SME Bank.

As can be seen from Table. 2, the provision of state guarantees for loans to SMEs is one of the most popular measures of state support for SMEs in almost all countries. The analyzed countries, with the exception of Ireland and New Zealand, have their own programs of state guarantees. As other measures to support the SME sector in the listed countries, targeted

5 A start-up company with a short operating life.

loans (for example, for the development of innovations) with preferential terms (in Russia, Switzerland, etc.), microfinance, guarantees for export operations, tax incentives. In table. 3 shows the conditions for granting loans under federal and government programs.

Table 3

Conditions for granting loans to small and medium-sized businesses6*

(Crediting conditions for small and middle entrepreneurship subjects)

Country Interest rate on loans to SMEs (federal and government programs) Note

Canada 2-3% per annum The federal government makes it easier for SMEs to obtain loans through a partial interest rate subsidy policy

Korea 2.5-3% per annum 15 organizations are involved in the regulation of SMEs, most of them are governmental. 2 banks and 2 funds focused on small businesses established

Japan 2-4% per annum The government strongly stimulates the cooperative activities of SMEs, the association of small enterprises into cooperatives is welcomed (a purely Japanese approach, which means that you can get land, soft loans for the development of new technologies, for transport, a common parking lot for cars, etc.)

Singapore 5-6.5% per annum A distinctive feature of concessional lending is micro-firms, the number of employees of which does not exceed 10 people

Russia 12.25-19.5% per annum JSC "SME Bank" has been implementing the state program of financial support for small and medium-sized businesses since 2004 and is a conductor public resources for small and medium businesses throughout the country.

6 On approval of the Action Plan (“road map”) for the development of small and medium-sized businesses in the Republic of Tatarstan for 2014-2016: Decree of the Cabinet of Ministers No. 302 dated May 07, 2014 URL: http://prav.tatarstan.ru/ docs/post/post1.htm?pub_id=240243 (accessed 07/29/2014).

State support measures for the SME sector Country

Support in the form of guarantees for SME loans; - implementation of smoothing policy industry cycles Canada, Chile, Denmark, Finland, Hungary, Italy, Korea, Netherlands, Slovakia, Slovenia, Spain, Switzerland, Thailand, UK, USA, Spain

Provision of special conditions for guarantees for start-ups5 Canada, Denmark, the Netherlands

Increase in state guarantees for export operations Canada, Denmark, Finland, the Netherlands, New Zealand, Sweden, Switzerland, Spain, Great Britain

State co-financing (including through pension funds) Switzerland, Ireland, Denmark

Increasing the share of direct financing for SMEs Canada, Chile, Hungary, Korea, Serbia, Slovenia, Spain

Interest rate subsidies Hungary, Portugal, Russia, Spain, Turkey, UK

Tax incentives, deferred payments France, Ireland, Italy, New Zealand, Spain, UK, Russia

Creation of banks specializing in lending to SMEs, including lending to SMEs with a negative interest rate Ireland, Denmark

Funding by the Central Bank of credit institutions United Kingdom

Studies show that in many developed countries the main goal of supporting small and medium-sized businesses is not direct subsidization of enterprises or providing them with financial resources, but the creation of favorable conditions for the comfortable functioning of SMEs, as well as facilitating the access of small and medium-sized businesses to borrowed resources (formerly all through the implementation of guarantee programs). In countries with the most developed level of SMEs (for example, in Switzerland), regulatory practices are reduced to a minimum: the system of regulation of SMEs is simplified and the rules for small and medium-sized businesses are being revised, both in the manufacturing sector and in the trade sector (for example, in the UK) . At the same time, the tax policy in relation to small and medium-sized enterprises is particularly loyal. A striking example of a flexible tax policy in relation to small and medium-sized businesses is the practice of tax incentives in the field of innovation, adopted in the UK.

It is worth recalling that the question of the need for state regulation of economic activity was considered in various scientific schools. J. M. Keynes theoretically substantiated the expediency and necessity of state

leg regulation of the economy. The experience of the United States under F. Roosevelt is a confirmation of the thesis of J. M. Keynes, when with the help of government spending the economy develops in the right direction. But there is no unanimity among economists in substantiating the need for state regulation and the degree of its influence on the economy (Table 4).

As can be seen from Table. 4, economists in their research are based on the opposition of two elements - "market" and "state". Each opinion has the right to exist and in a certain period of time each of the points of view confirmed its validity and relevance. At the present stage of development, in our opinion, a balance of opinions is required, taking into account various theories.

According to Bloomberg, in 2014 Russia entered the Top 50 for the first time. best countries for doing business”, taking 43rd place (up 13 positions compared to 2013). In total, agency experts analyzed data for 157 countries. In terms of the costs of entrepreneurs, Russia lags behind in the costs of starting a new business, as well as in the cost of promoting goods. Most negatively, experts assess the Russian level of so-called non-material costs, which include the risks of corruption, the degree

Table 4

Economic ideas and views on the need for state regulation

economic activity*

(Economic ideas and views about the need for state regulation of economic activity)

Classical political economy (A. Smith) Gukasyan G.M. Economic theory: textbook. M.: Eksmo, 2008. 608 p. The "invisible hand" of the market implies minimal government intervention and market self-regulation based on free prices, which are formed depending on supply and demand under the influence of competition

Marxism (K. Marx) Marx K., Engels F. Works. Ed. 2. T. 25. Part 1. M., 1961. S. 481-482. K. Marx pointed out that the mutual connection of such phenomena as “... the state, international trade, world market". An analysis of the activities of a joint-stock company led Marx to the conclusion that "in certain areas it leads to the establishment of a monopoly and therefore requires state intervention"

Keynesianism (J.M. Keynes) Gukasyan G.M. Economic theory: textbook. M.: Eksmo, 2008. 608 p. Substantiated the need and named specific levers of state regulation of the market economy both during the crisis and in the long term

Modern monetarism (M. Fridman) Yadgarov Ya.S. History of Economic Thought. 4th ed., revised. and additional M.: Infra-M, 2009. 480 p. The market is capable of self-regulation, but at the same time, the existence of a free market does not eliminate the need for government intervention.

* Source: .

protection of property rights, inflation and tax burden. Bloomberg, while awarding low scores to the quality of various parameters of state regulation, does not take into account the level of access to financial resources of SMEs. Although, it is worth noting this fact, since, in our opinion, this can correct many positions in the ranking, after which it will become more complete and will reflect the real situation in the analyzed countries.

Russia, despite being included in the list of the Top 50 best countries for doing business, still lags behind in terms of the number of business openings by entrepreneurs. Among the 50 successful start-up companies of the last 10 years, 48 ​​of them are in the USA, 2 more - in Norway and Denmark. This is good example when the statistics speak for themselves. The experience of countries in which big business and small business not only coexist, but also interact, creating a synergy effect. For large businesses, the synergy effect results in cost savings. The role of synergy, which takes place in the development of industry, was written at the end of the 19th century. A. Marshall, A. Serra, F. Liszt.

Already in many countries of the world, big business is increasingly interacting with small enterprises, using their advantages in areas where it is unprofitable for large enterprises to expend their efforts. An example of such developed countries can be, for example, the USA, Japan, Germany. In these countries, small businesses have high development detailed (operational) specialization of responsibility, as well as a high level of computer support. The level of the legal framework in these countries is provided by long-term relationships between big business and the state. In Japan, even the largest enterprises interact with family micro-firms in their work. Such a tandem provides the effect of the interaction of several factors, which is much more powerful than the sum of the effects of each of them. In Russian realities, a synergy effect can be achieved by using an outsourcing system. Non-core business processes can be transferred to small businesses that are in this niche and are engaged only in this area of ​​their activities. Broadcast

business process outsourcing can help to significantly reduce production costs.

Let's turn to the successful experience of Tatarstan, where small and medium-sized businesses are given worthy attention. For example, large international companies and developing domestic startups successfully interact with each other in the innovation and production technopark "Idea" (Kazan). Technopark residents offered large Russian companies understandable conditions in the form of an interaction regulation, which spelled out the duties and functions when transferring business processes to them for outsourcing. The experience of cooperation with OAO Gazprom7 became a great achievement for the residents. During the conference, the residents of the technopark brought understandable conditions for cooperation to large businesses, creating a comfortable environment for joint work.

Another good example is the Alabuga SEZ, which opens up wide opportunities for small and medium-sized businesses, especially in terms of outsourcing. For example, Belaya Dacha LLC (representative of the food cluster) will receive agricultural products from local suppliers and supply processed goods for retail chains. fast food McDonald's.

As scientists note, large firms are carriers of scientific and technological progress (hereinafter referred to as STP), they accumulate and then implement the methods of rational entrepreneurship. If large businesses are more open and ready to transfer non-core business processes to small businesses, we can talk about achieving a positive synergy effect.

Summarizing the international experience of supporting small and medium-sized businesses in developed countries, the following trends can be distinguished:

The governments of most countries of the world consider the promotion of SME development as the basis of the state economic policy, annually initiating numerous state programs worth tens of billions of dollars;

7 Partnership for Cluster Development: Proceedings of the International Conference, April 23, 2014 (Kazan).

The main support instruments are financial and infrastructural, as well as consulting, Information support, export promotion;

The main goals of SME support programs are the creation of new enterprises, support for innovation and the use of new technologies, increasing the competitiveness of products, especially in world markets, creating new jobs, developing individual regions and industries;

Legislation in many countries is aimed at reducing administrative barriers, legal regulation is carried out mainly through direct action rules established in laws, and not in by-laws, an active antimonopoly policy is being pursued, and measures are being taken to curb unfair competition in relation to small businesses;

The principle of cooperation between large, small and medium-sized enterprises is cultivated, and they mutually complement each other, especially in the field of specialization of individual industries and in innovative developments.

Effective government regulation and support for small and medium-sized businesses is one of the important areas in the development of the private sector, which is confirmed by the country's economic recovery. It is estimated that more than 50%8 of all jobs in developing countries are in the SME sector. Therefore, for economic growth and the prosperity of the country, it is necessary to have appropriate state regulation and support for development-entrepreneurship and related institutions.

According to the results of the analysis, the most effective measures to support small and medium-sized businesses, adopted in world practice and having the opportunity to be adapted in Russia, include:

1. Development of infrastructure services for SMEs, such as SME development centers, business incubators and technology parks, export promotion centers.

2. Creation of favorable conditions for the functioning of SMEs.

3. Availability different forms receiving funding.

4. Financial support for SMEs through the development of government programs.

5. Provision of state guarantees for loans to SMEs.

6. Creation of principles of cooperation between large and small businesses.

Bibliography

1. Mamina M.T. State support for small business within the framework of economic security// Audit and financial analysis. 2013. No. 1. S. 362-366.

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Government Russian Federation

Federal State Autonomous Educational Institution

Supreme vocational education

"National Research University "Higher School of Economics""

Faculty St. Petersburg School of Economics and Management

Department of Management

BACHELOR WORK

On the topic: "Improving state regulation of small and medium-sized businesses"

Direction "State and municipal management"

Educational program "Management"

Student group №245

Anfimova N.A.

supervisor

associate professor Tsyplyaeva N.I.

St. Petersburg

Content

• Introduction
• ChapterI. Theoretical foundations for the development of small and medium-sized businesses in Russia
• ChapterIII. Analysis of barriers and incentives at the present stage of development of small and medium-sized businesses
• 3.2.3 High level of competition
• 3.2.4 Unavailability of financial resources
• 3.3 Government support programs for small and medium businesses
• Conclusion
• List of sources used
• Applications

Introduction

Small and medium business plays one of the key roles in the development of the country's economy. The importance of developing this sector was emphasized by both scientists and civil servants, as well as entrepreneurs themselves. In the vast majority of states, support for SMEs is one of the independent areas of public policy. In Russia, the SME sector does not yet play a sufficient role. The share of people employed in SMEs is only 25%. For comparison, in the USA this figure is 50%, and in the countries of the European Union it reaches 70%. Thus, the problem of the development of small and medium-sized businesses is the most acute for the state today. A number of measures are needed that can start the process of economic transformation of small and medium-sized businesses, improve their investment activity, as well as their contribution to employment and the turnover of enterprises. This topic is quite relevant today, since small and medium-sized businesses are the main supplier of consumer goods and services, are the source of the formation of the middle class, and the prosperity of the country's economy as a whole largely depends on its development.

The purpose of this thesis is to develop recommendations on the system of state support for small and medium-sized businesses. To achieve it, the following tasks were set:

characterize small and medium-sized enterprises, as well as consider their role in the economy

to analyze the state and development of small and medium-sized businesses in Russia

analyze the relationship between the volume of state financial support and the level of development of small and medium-sized businesses in the regions of Russia

evaluate other possible factors affecting the development of the SME sector

consider the problems hindering the development of entrepreneurship

explore measures of state support for small and medium-sized businesses

The object of the study is the mechanism of interaction between small and medium-sized businesses and the state. Subject - state policy in the field of regulation of small and medium-sized enterprises.

The main methods used in this work are the methods of analytical, functional analysis in relation to the activities of small and medium-sized enterprises, quantitative analysis, which includes econometric methods for collecting information (calculation of the correlation coefficient and the Gini coefficient, cluster analysis).

The theoretical basis of the study was the work of domestic scientists and practitioners in the field of entrepreneurship, statistics, management theory, data from information and analytical agencies.

In the process of writing the thesis, we also used legal documents Russian Federation, laws of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, statistical data from official sources, materials from the Internet.

Structure research work is a systematized task according to a certain attribute. Thus, the first chapter discusses the concepts of small and medium-sized businesses, the features of taxation of small and medium-sized businesses. The second chapter is devoted to the analysis of the indices of development of small and medium-sized businesses and state financial support in the regions of Russia. The third chapter discusses the issues of the business climate in Russia, the main barriers that arise when doing small and medium-sized businesses, as well as government programs aimed at stimulating the development of entrepreneurship and the main recommendations aimed at improving the state of small and medium-sized businesses in Russia.

Chapter I. Theoretical foundations for the development of small and medium-sized businesses in Russia

1.1 The concept of small and medium business in Russia

The main document characterizing small and medium-sized businesses is Article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." According to this article, small and medium-sized businesses include those entered in the unified state register of legal entities consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises), as well as individuals included in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (individual entrepreneurs), peasant (farm) enterprises.

Thus, small or medium-sized businesses include:

commercial organizations (with the exception of state and municipal unitary enterprises);

individual entrepreneurs, heads of peasant (farm) households;

consumer cooperatives.

Small and medium-sized businesses do not include:

non-profit organizations (excluding consumer cooperatives)

public associations

simple partnerships

mutual funds

There are several conditions according to which small and medium-sized businesses are divided into 3 groups:

microenterprises

small businesses

medium enterprises

Thus, the average number of employees for the previous calendar year should not exceed:

15 people - for micro-enterprises

100 people - for small businesses

for medium-sized enterprises should be from 101 to 250 people

The number of employees in small and medium-sized enterprises is determined taking into account employees working on civil law contracts, part-time contracts, as well as employees of representative offices and branches.

Proceeds from the sale of goods, works or services, excluding value added tax for the previous calendar year, must not exceed the limit values ​​established by the Government of the Russian Federation. Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"

At the moment, the following marginal values ​​​​of proceeds from the sale of goods (works, services) excluding value added tax for categories of small and medium-sized businesses have been established:

microenterprises - 60 million rubles;

small enterprises - 400 million rubles;

medium-sized enterprises - 1 billion rubles.

It should also be taken into account that in accordance with the Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation", small and medium-sized businesses are understood to be commercial organizations in the authorized capital of which the share of the Russian Federation, subjects RF, municipalities, foreign citizens and legal entities, public and religious organizations, charitable and other funds should not exceed 25% (except for the assets of joint-stock investment funds and closed-end investment funds). The share of participation of other legal entities (not being subjects of small and medium-sized businesses) in the capital of a small or medium-sized enterprise should also not exceed 25%.

Exceeding the share limit authorized capital leads immediately to the loss of status, and exceeding the limit values ​​for the number of employees, for the revenue received for the year leads to a loss only if the limit values ​​​​do not correspond to the restrictions over the next two calendar years one after the other.

The category of a small or medium-sized business entity is determined in accordance with the most important condition - the number of employees or the amount of proceeds from the sale of goods, works or services. The category of a small or medium-sized business, as already mentioned, changes only if the number of employees or the amount of revenue is kept above or below the limit values ​​for two consecutive calendar years. Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"

1.2 The main directions of state regulation of small and medium-sized businesses

The main law regulating the relations of small and medium-sized businesses with the state authorities of the Russian Federation is the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation".

The state policy in the field of small and medium-sized businesses pursues the following goals:

1) providing favorable conditions for the development of small and medium-sized businesses

2) ensuring the competitiveness of small and medium-sized businesses;

3) assistance to small and medium-sized businesses in promoting their goods (works, services), results of intellectual activity on the market of the Russian Federation and the markets of foreign states;

4) increase in the number of small and medium-sized businesses;

5) ensuring employment of the population and development of self-employment;

6) increase in the share of goods (works, services) produced by small and medium-sized businesses in the volume of gross domestic product;

7) increase in the share of taxes paid by small and medium-sized businesses

To achieve these goals, the Government of the Russian Federation provides for the following measures aimed at supporting and stimulating small and medium-sized businesses:

1) special tax regimes, simplified rules for maintaining tax accounting, simplified forms of tax returns for certain taxes and fees for small businesses.

2) simplified methods of accounting, including simplified financial statements, and a simplified procedure for conducting cash transactions for small businesses;

government regulation small medium business

3) providing financial support to small and medium-sized businesses;

4) providing property support to small and medium-sized businesses;

5) development of infrastructure to support small and medium-sized businesses;

6) support for small and medium-sized businesses engaged in foreign economic activity

7) support for small and medium-sized businesses in the field of innovation and industrial production

Financial support for small and medium-sized businesses is carried out at the expense of the budgets of the constituent entities of the Russian Federation, local budgets through the provision of subsidies, budget investments, concessional lending, the provision of guarantees (guarantees) for loans from commercial banks.

Property support is the transfer into possession and use of state or municipal property ( land plots, buildings, structures, equipment, Vehicle, tools) on a reimbursable basis, free of charge or on preferential terms, provided that this property will be used strictly for its intended purpose.

The infrastructure for supporting small and medium-sized businesses is a system of commercial and non-profit organizations that operate within the framework of meeting state and municipal needs in the implementation of federal, regional, municipal programs for the development of small and medium-sized businesses. The infrastructure for supporting small and medium-sized businesses also includes centers and agencies for the development of entrepreneurship, state and municipal entrepreneurship support funds, joint-stock investment funds and closed-end investment funds that attract investments for small and medium-sized businesses, technology parks, business incubators, etc. .d.

Providing support to small and medium-sized businesses engaged in foreign economic activity is carried out in the form of cooperation with international organizations and foreign states in the field of development of small and medium-sized businesses; assistance in promotion to the markets of foreign countries Russian goods(works, services), results of intellectual activity.

Support for small and medium-sized businesses operating in the field of innovation and industrial production is carried out in the form of the creation of technology parks, research and production zones. Assistance is also being provided to the patenting of inventions, industrial designs, and models.

1.3 Features of taxation of small and medium-sized businesses

To support small and medium-sized businesses in Russia, special tax regimes have been established for these enterprises, which make it possible to significantly reduce the tax burden and direct most of the funds for investment and development Safieva S.N., Features of taxation of Russian small businesses: a practical aspect, Finance magazine. 2014. No. 10. pp. 47-51. .

1.4 Single tax on imputed income (UTII) Tax Code of the Russian Federation (as of March 10, 2011): LEXT reference book. - M.: Eksmo, 2011. - 1040 p.

The system of taxation in the form of a single tax on imputed income is a special tax regime for certain types of activities in which tax is levied on imputed income - estimated, not actual. That is, real revenue does not affect the amount of tax. The tax is calculated based on such physical indicators as the number of employees, the size of production areas.

Payment of UTII exempts taxpayers from a number of taxes. In particular, individual entrepreneurs and LLCs are not recognized as VAT payers (except for imports); organizations on UTII do not have to pay income tax and property tax (in relation to property used in activities); Entrepreneurs do not pay personal income tax and personal property tax (in relation to income and property related to entrepreneurial activities).

UTII payers are individual entrepreneurs and organizations that carry out activities that fall under UTII (household and veterinary services, hotels, repairs, retail trade and public catering, passenger and freight transportation).

For entrepreneurs with a large turnover and high profits, such a system is beneficial, as it allows you to increase profits and save on taxes, since the amount of tax does not change with an increase in income. For those entrepreneurs who suffer losses, UTII becomes a real burden, since tax must be paid in any case, even if a loss is received. Difficulties also arise for those entrepreneurs who have a seasonal nature of work. In the event that the activity was not carried out, it is necessary to deregister, and then register again. Belikova T. Accounting and reporting in small business. Business course for the head of a small business - M .: Eksmo, 2010 - 304 s

1.5 Simplified tax system

Simplified taxation system - a special tax regime applicable to small businesses and aimed at reducing the tax burden, as well as simplifying accounting.

This system of taxation assumes the following tax rates:

6%, if the objects of taxation are income

15% if the object of taxation is income minus expenses.

In order to transfer to this taxation system, the following conditions must be met:

the average number of employees in the enterprise for reporting period should not exceed 100 people

income from the sale of goods and services for the last 9 months should not exceed 45 million rubles

However, the above 2 conditions for the transition to a simplified taxation system are not enough. According to paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation, organizations that have representative offices and branches, as well as banks, insurers, investment funds, pawnshops, budget institutions and a number of organizations listed in the article do not have the right to switch to a simplified taxation system.

1.6 Single agricultural tax

Unified agricultural tax Safiyeva S.N., Features of taxation of Russian small businesses: a practical aspect, Finance magazine. 2014. No. 10. pp. 47-51. - a special taxation regime intended for agricultural enterprises. The object of taxation is income minus expenses, multiplied by the tax rate - 6%. When applying this type of taxation, taxpayers are exempted from paying such taxes as:

property tax

income tax

personal income tax

VAT

However, budgetary institutions, organizations conducting entrepreneurial activities in the field of gambling, as well as enterprises with branches and representative offices do not have the right to switch to a single agricultural tax.

1.7 Patent taxation system (PST)

The patent system of taxation is a type of special tax regime, which can be applied exclusively by individual entrepreneurs.

The essence of the PSN is to obtain a patent for a certain period, replacing the payment of certain taxes. The application of the patent system of taxation exempts the entrepreneur from paying such taxes as: personal income tax, personal property tax, value added tax (VAT). The annual value of a USN patent is defined as the product of the potentially receivable annual income and the tax rate of 6 percent.

Only individual entrepreneurs can apply PSN. At the same time, if the average number of employees for all types of activities for the tax period (including employees under civil law contracts) exceeds 15 people, the individual entrepreneur does not have the right to apply PSN. The right to apply the patent system of taxation is lost if the amount of income received during the year exceeds 60 million rubles. The PSN does not apply to types of entrepreneurial activities carried out under a partnership agreement or an agreement on trust management of property.

Thus, the legislation of the Russian Federation provides for significant simplifications in the taxation system for small and medium-sized businesses, which can significantly reduce tax deductions and reduce tax and accounting costs.

Chapter 2. Analysis of the development of state support for small and medium-sized businesses in the regions

In order to more accurately understand in what direction it is necessary to provide state support to the SME sector in Russia, in this paper an analysis was made of the dependence of the level of development of small and medium-sized businesses on the level of state financial support in the regions of Russia. Information on these indexes was obtained from the report of the National Institute for Systems Research on Entrepreneurship.

2.1 Small and Medium Business Development Index

The Development Index was calculated by the National Institute for Systems Research on Entrepreneurship in 2013. To build an index for the development of small and medium-sized businesses in the regions of Russia, the following assessment indicators were chosen National Institute for Systemic Research on Entrepreneurship Problems, Index for the Development of Small and Medium-Sized Businesses in the Regions of Russia, 2013:

the number of small and medium-sized businesses per 100 thousand residents of the region;

share average headcount employed in small and medium-sized enterprises in the total average number of employees in the region;

proceeds from the sale of goods (works, services) of small and medium-sized enterprises per 1 employed in small and medium-sized enterprises;

the volume of investments in fixed capital of small and medium-sized enterprises per 1 employed in small and medium-sized enterprises

When calculating the index, the results of the activities of both small (including micro) and medium-sized enterprises and individual entrepreneurs were taken into account. The results of the assessment are presented in the Appendix (Table 1). The final calculated values ​​of both indices were brought to the scale , where zero corresponds to the least successful region, 10 - the most successful.

The most developed region turned out to be St. Petersburg with an index value of 10. The lowest index for the development of small and medium-sized businesses is presented in the Republic of Dagestan with an indicator of - 0.

To understand the difference in the level of development of small and medium-sized businesses in different regions of the country, this thesis additionally, the Gini coefficient (G) was estimated, which is usually used to analyze income inequality among different population groups. The value of this coefficient is between 0 and 1, while it takes on a zero value if the indicator is equal (i.e. that the development indicators of small and medium-sized businesses are the same), while its proximity to one indicates a high degree of differentiation of the indicator.

1. Number of SMEs per 100,000 population

In order to calculate the Gini coefficient for this indicator, it was necessary to divide the regions into 5 approximately equal groups: in the first 3 groups, 17 regions, in the next 2, 16 regions. Group 1 - with the smallest volume of small enterprises per 100 thousand people , 5 group - with the largest volume.

We find the total volume of small businesses per 100 thousand people - 189,149.2

	Total volume of small enterprises	Share of the group in the total volume, %

The value of q i is calculated in a similar way, but data on the share of each group in the total volume of small enterprises are used:

q 1 \u003d 0.143; q 2 \u003d 0.143 + 0.187 \u003d 0.33; q 3 \u003d 0.33 + 0.208 \u003d 0.538;

q 4 \u003d 0.538 + 0.213 \u003d 0.751; q5 = 0.751+0.249 = 1.0

The Gini coefficient is:

K L \u003d Уp i q i+1 - Уp i+1 q i \u003d 1.5318-1.4366 \u003d 0.1

2. Revenue from the sale of goods, works, services of SMEs per 1 employed in SMEs

We find the total amount of revenue from the sale of goods, services = 118,340.1

	Revenue from the sale of goods, works, services	Share of the group in the total volume, %

Each of the selected groups contains approximately 20% of the regions, which is 0.2 in fractions of a unit, respectively, we get:

p1 = 0.2; p2 = 0.2+0.2 = 0.4; p 3 = 0.2+0.2+0.2 = 0.6; p4 = 0.2+0.2+0.2+0.2 = 0.8; p5 = 0.2+0.2+0.2+0.2+0.2 = 1.0

The value of q i is calculated in a similar way, but data on the share of each group in the total revenue is used:

q1 = 0.139; q 2 \u003d 0.139 + 0.178 \u003d 0.317; q 3 \u003d 0.317 + 0.202 \u003d 0.519;

q 4 \u003d 0.519 + 0.211 \u003d 0.730; q5 = 0.730+0.270 = 1.0

The results obtained are presented in the form of a table in which we calculate the values ​​p i q i +1 and p i +1 q i .

The Gini coefficient is:

K L \u003d Уp i q i+1 - Уp i+1 q i \u003d 1.6554-1.39 \u003d 0.27

3. Investments in fixed assets in SMEs per 1 employed in SMEs

Find the total investment in fixed capital = 4395.9

	Investment in core	Group share in total volume, %

Each of the selected groups contains approximately 20% of the regions, which is 0.2 in fractions of a unit, respectively, we get:

p1 = 0.2; p2 = 0.2+0.2 = 0.4; p 3 = 0.2+0.2+0.2 = 0.6; p4 = 0.2+0.2+0.2+0.2 = 0.8; p5 = 0.2+0.2+0.2+0.2+0.2 = 1.0

The value of q i is calculated in a similar way, but data on the share of each group in the total volume of investments in fixed capital are used:

q 1 \u003d 0.107; q 2 \u003d 0.107 + 0.160 \u003d 0.267; q 3 \u003d 0.267 + 0.191 \u003d 0.458;

q 4 \u003d 0.458 + 0.232 \u003d 0.690; q5 = 0.690+0.310 = 1.0

The results obtained are presented in the form of a table in which we calculate the values ​​p i q i +1 and p i +1 q i .

The Gini coefficient is:

K L = Уp i q i+1 - Уp i+1 q i =1.4506-1.2594=0, 19

Summing up, it can be noted that the differentiation of regions in terms of indicators 1 and 3 is quite moderate, while in terms of such an indicator as revenue from the sale of goods, works and services of SMEs per 1 employed in SMEs, higher differentiation is observed between regions. Thus, the amount of revenue from the sale of goods and services at small and medium-sized enterprises differs most in the regions. Therefore, it can be assumed that the volume of demand, which determines the size of the revenue of the SME sector, has a significant impact on the development of small and medium-sized enterprises. Looking at the statistics by region, this indicator, we can note the fact that cities such as St. Petersburg and Moscow have the highest rates, which are very different from those of regions with low revenues. Also, rather high revenue indicators were revealed in the regions of the Central Federal District of Russia, where there is a higher standard of living compared to other regions, and, accordingly, a higher level of demand for products.

2.2 SME support index

To build an index of support for small and medium-sized businesses at the regional level, the following assessment indicators were chosen National Institute for Systemic Research on Entrepreneurship Problems, Index of Development of Small and Medium-Sized Businesses in the Regions of Russia, 2013:

- expenditures of the consolidated budget for the implementation of state support for SMEs in the region, per one inhabitant of the region;

- the share of SMEs that received support within the framework of the implementation of state programs for the support and development of SMEs, out of the total number of SMEs in the region;

- the amount of funds allocated for the issuance of grants to start-up entrepreneurs, per one SME;

- share of SMEs using preferential lease of state and municipal property;

- the share of SMEs that purchased the premises in state and municipal ownership;

- the amount of subsidies to SMEs aimed at compensating part of the costs of rent payments, per one SME entity;

- volume of subsidies provided to SMEs for partial payment educational services, per one SME entity;

- the volume of subsidies provided to SMEs to compensate for part of the costs of loans attracted in Russian credit institutions, per one SME entity;

- the share of SMEs that received subsidies to compensate for part of the costs associated with the payment of interest under a leasing agreement;

- the volume of guarantees and guarantees of support funds, specialized guarantee funds issued to SMEs, per one SME;

- the share of state and municipal purchases from SMEs in the total volume of state and municipal purchases in the region.

Among the proposed indicators, the main types of support for small and medium-sized businesses provided by the regions in accordance with the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" are presented.

At the same time, by analogy with the index of development of small and medium-sized businesses described above, the index of support for small and medium-sized businesses is based on relative indicators, that is, adjusted for the size of the economy of the region being assessed (most indicators are adjusted for the number of small and medium-sized businesses). When calculating the index of state financial support, information was used on 55 regions of Russia, since it was possible to get an answer on financial indicators only from these regions.

The evaluation results are presented in the Appendix (Table 2)

Thus, the leader in terms of the development of small and medium-sized businesses among the regions in 2013 is the city of St. Petersburg, where the highest value of revenue from the sale of goods (works, services) in terms of each employee and relatively high values ​​for other indicators is noted. The top three also include the Belgorod region (high values ​​for all assessment indicators) and the Kostroma region (the largest share of employees in small and medium-sized enterprises in the total number of employees in the region). The Republic of Altai (18th place in the ranking) has the largest number of small and medium-sized businesses per 100,000 inhabitants. The volume of investments in fixed assets in small and medium-sized enterprises in terms of each employed person is noted in Leningrad region(21st place in the ranking).

The largest volume of state support for the development of the sector of small and medium-sized businesses was noted in the Republic of Sakha (Yakutia), the Chuvash Republic, the Leningrad Region, St. Petersburg and the Vologda Region.

2.3 Assessment of the relationship between the level of development of small and medium-sized businesses and the amount of state support

As part of the study, an analysis was made of the dependence of the level of development of small and medium-sized businesses on state support for this sector. To this end, there was a correlation coefficient between the 2 above indicators. The calculations performed show the actual absence of a statistically significant relationship between the volume of support provided by the state and the results of the activities of small and medium-sized businesses in the regions.

Thus, the value of the correlation coefficient (R) was 0.1312. Given value positive, but close to zero, which indicates a slight impact of the level of state financial support on the level of development of small and medium-sized businesses in the regions of Russia.

Thus, it can be assumed that the determining factor in the development of entrepreneurship is, first of all, the quality of the institutional environment (i.e., the entrepreneurial climate). It seems that ignoring the importance of creating favorable conditions for the development of entrepreneurial initiative and leveling institutional problems in this area through direct financial injections in the long term cannot have sustainable results.

However, it should be noted that this conclusion is not correct for all cases. In this work, a cluster analysis was also additionally carried out using 2 indices. Based on the analysis, 6 groups of regions were identified.

In general, the resulting classes of regions can be characterized as follows:

- Group 1 - a high level of development of the SME sector with a high level of state support;

- Group 2 - average indicators of the development of the SME sector with average amounts of state support;

- Group 3 - a high level of development of the SME sector with low levels of state support;

- 4th group - the average level of development of the SME sector with low levels of state support;

- Group 5 - low indicators of the development of the SME sector with low levels of state support;

- 6th group - low level of development of the MPS sector with high volumes of state support.

The illustration in the Appendix clearly distinguishes two "marginal" regions (1st and 6th). The regions of the first group, with relatively high volumes of state support, demonstrate a rather high level of development of small and medium-sized businesses, while in the sixth cluster the situation is the opposite - high state activity is accompanied by a low level of entrepreneurship development. This indicates that the development of the SME sector in the Group 6 region (Republic of Ingushetia) is influenced mainly by other factors.

Thus, the analysis of the development of small and medium-sized businesses in 2013 at the regional level shows the absence of a significant relationship between the volume of support provided by the state and the results of the activities of small and medium-sized businesses. This indicates the need to shift the focus of state policy in the development of small and medium-sized businesses from direct distribution of material and financial resources to improving the institutional environment, or in other words, to improving the business climate.

According to a study conducted by Opora Rossii, which includes an analysis of the main problems in the SME sector in 35 regions of Russia, entrepreneurs in the regions mainly face such problems as:

lack of qualified personnel in the labor market

low availability of production equipment and storage facilities

stringent regulatory requirements

unfair competition

It is the above factors that are fundamental in the formation of a favorable business climate. According to statistics for the regions of Russia as a whole, 60% of representatives of small and medium-sized businesses emphasized the problems associated with a lack of qualified personnel in the labor market, 26% of entrepreneurs noted unfair competition in the market, 14% indicated high requirements of regulatory bodies, another 11% of entrepreneurs noted the underdevelopment of infrastructure and only 9% of business representatives attributed their problems to a lack of financial resources. This proves once again the fact that for sustainable development small and medium-sized businesses in the regions require the provision of comprehensive support, which includes not only material support, but also the removal of obstacles associated with underdeveloped infrastructure (energy, transport), inaccessibility of office and industrial premises, administrative barriers and insufficiently qualified personnel.

Chapter III. Analysis of barriers and incentives at the present stage of development of small and medium-sized businesses

3.1 The state of small and medium-sized businesses at the present stage

It should be noted that 2014 was not an easy year for the Russian economy. It was not only internal factors, such as a slowdown in consumer demand growth, but also the economic sanctions imposed on Russia that had an impact. The economy of our country has faced both geopolitical challenges and a sharp drop in oil prices. The factors listed above had a negative impact on the lending market, and the outflow of capital from the Russian economy increased significantly. The tense economic situation did not have the best effect on the segment of small and medium-sized businesses, which already showed not the best development trends over the past 3 years, such as a decrease in the quality of sector growth and a drop in financial indicators.

According to Rosstat, as of January 1, 2014, 5.6 million small and medium-sized businesses were registered in Russia. They employ 25% of the total number of people employed in the economy, and account for about 25% of the total turnover of products and services produced by enterprises in the country. 62.8% of small and medium-sized businesses are individual entrepreneurs, 37.2% are legal entities (of which 32.7% are micro-enterprises, 4.2% are small enterprises and 0.3% are medium-sized enterprises).

The number of employees of small and medium-sized enterprises amounted to 17,565.4 thousand people, the proceeds from the sale of goods (works, services) of small and medium-sized enterprises - 30,851.5 billion rubles, investments in fixed assets of small and medium-sized businesses amounted to 911.4 billion rubles.

Every fourth employee in Russia as a whole is employed in the sector of small and medium-sized businesses. At the same time, 12.2 million people (69.1%) are employed at enterprises - legal entities in the sector of small and medium-sized businesses, 5.45 million people (30.9%) are individual entrepreneurs.

Although the total number of SMEs in 2012 and 2013 increased by 12.2% to 2.08 million, Ernst & Young (CIS) B.V.'s micro-entrepreneurship segment accounted for the entire increase. (November, 2013). Small and Medium Entrepreneurship in Russia, European Investment Bank, Luxembourg, 43-50. 2014 showed no noticeable changes.

According to the Federal Tax Service of Russia, the number of registered individual entrepreneurs decreased from the end of 2011 to the end of 2013 by almost 15% - from 4 million to 3.4 million people. For 11 months of 2014, there was an increase, but it amounted to only 1.6%.

Employment at small and medium-sized enterprises in 2011-2013 decreased by 66 thousand people (-0.4%), while positive dynamics was observed only in the microenterprise segment (+458 thousand people or + 11.9%). The share of people employed in SMEs in the total number of people employed in the economy decreased in 2013 from 25.3% to 24.9%.

The sector's financial indicators also showed negative dynamics. Thus, the turnover in 2013 (38.8 trillion rubles) in real terms was 4.5% lower than in 2011. The real decline in capital investment (about 780 billion rubles in 2013) over the same period amounted to 1.1%.

Similar trends were observed in the derivative market for lending to small and medium-sized businesses. The growth rate of the SME loan portfolio consistently decreased from 21.9% in 2010 to 14.8% in 2013. In the first half of 2014, SME debt added only 3.7% (+ 9.9% compared to the same period of the previous year) Ministry of Economic Development of the Russian Federation [website]. URL: http://www.economy.gov.ru/ (date of access: 1.03.2015) .

In the 1st quarter of 2013 compared to the 1st quarter of 2012, according to Rosstat data, there was a decrease in the number of small enterprises (by 1.5%), the number of medium-sized enterprises (by 3.4%) and the number of employees employed in medium-sized enterprises (by 0 ,eight%).

The turnover of small and medium-sized businesses in 2012-2013 generally showed positive dynamics, but its nature was also unstable. In 2012, there was a noticeable growth in all segments, but already in 2013 there was a noticeable decline and the total increase in turnover amounted to only 8.1% against 31.7% in 2012.

The investment activity of small and medium-sized companies still remains at a level slightly higher than before the crisis. In 2012-2014, the growth was 21.6% and was uneven - it was provided mainly by microbusiness. The main direction of investment remains the replacement of failing equipment and machinery.

According to Rosstat, 13.2 million people, or 18.7% of the total employed population, were employed in the informal sector in 2014, while from January 2014 to March 2014 the number of people employed in the informal sector increased by 2 percent Analytical center of SME Bank OJSC, how small and medium-sized businesses will remember 2014 and what awaits them in 2015, December 2014 .

The index calculated by Promsvyazbank and the marketing and sociological research Magram Market Research (small business index) for 3Q 2014 was fixed at the level of 49.7 p., which reflects the reduction in business activity of entrepreneurs in the SME segment.

If we consider the value of this index depending on the size of enterprises, then the highest value of the composite index is observed in medium-sized businesses (50.9 points). This segment is the only one that retains, albeit weak, but the growth of business activity. The index in micro- and small businesses is below 50 points (49.4 points and 49.5 points, respectively), which indicates a decline.

The main components of the business activity index are the business expectations of entrepreneurs, sales and profits, selling prices of goods and services, the number of customers, the availability of financing and willingness to invest. Positive dynamics in the above indicators is observed only in the prices for the sale of goods and services and the number of customers. The main components showed a decrease. In the context of industries, trade is in the zone of stagnation (50.0 p.), while in the service and manufacturing sectors there is a decrease in business activity (46.2 p. and 41.2 p., respectively). The International Bank for Reconstruction and Development (2013). Doing Business in Russia, Washington, 25-31.

Thus, we can conclude that the financial performance of small and medium-sized enterprises and individual entrepreneurs in 2011-2014 showed unstable dynamics. Stagnation is observed and the economy needs additional incentives to reverse the unfavorable trend. The unfavorable trends in the SME sector are also compounded by the serious crisis in the economy. As a result, many enterprises either close down or go into the shadow sector. At the moment, the Russian economy especially needs the implementation of special measures aimed not only at supporting small and medium-sized companies, but also at creating conditions for reducing the informal employment of the population.

3.2 The main problems of development of small and medium-sized businesses

As noted in the previous paragraph, small and medium-sized businesses in Russia are underdeveloped and show rather unstable dynamics. The development of the situation in 2014 does not give reasons for optimism. According to the study " Financial condition and expectations of small and medium-sized businesses - 2014", conducted by the Analytical Center of SME Bank, entrepreneurs, in comparison with 2013, tend to assess quite negatively changes in the main indicators of their enterprises - the volume of turnover, the number of employees and the volume of investments in fixed assets. Very negatively entrepreneurs they also evaluate the changes that have taken place in the business climate over the year.

At the moment, the intensive growth of this sector is hampered by 4 main reasons: administrative barriers, high tax burden, high level of competition in the market and unavailability of financial resources.

3.2.1 Administrative barriers

Administrative barriers to the development of entrepreneurship are understood as acts and actions of authorities that significantly impede the creation and development of small and medium-sized businesses. These include barriers related to licensing, certification, registration, permitting practices, reduced access to state and municipal premises, and so on. Akimova E.O. and Shakhovskaya S.L. (2014). Motivation Vector of Business Development in Contemporary Russia, World Applied Sciences Journal 22(5), 47-49.

So, from July 1, 2015, small and medium-sized entrepreneurs are deprived of the pre-emptive right to buy out the premises they rent, which are owned by the constituent entities of the Russian Federation and municipalities.

Now small and medium-sized enterprises have the right to acquire such premises without tenders or auctions, provided that they rent them as of July 1, 2013 for more than two years, do not have rent arrears, and if the premises themselves are not intended solely for transfer to rent.

Moreover, since the beginning of 2015, fines for small and medium-sized businesses for non-compliance with sanitary rules have been increased. Fines now range from 5 to 10 thousand rubles for officials and individual entrepreneurs and from 30 to 50 thousand for legal entities. Previously, this amount ranged from 2 to 3 thousand and from 20 to 30 thousand, respectively.

It is also planned to increase fines by 5-10 times for violation of the law on violation of consumer rights. Fines can reach 150 thousand rubles for individual entrepreneurs and 300 thousand rubles for legal entities. Obviously, such fines are extremely high for small businesses.

In addition to those established by law, there are barriers that are created artificially, due to the unscrupulous behavior of officials.

For example, the registration procedure itself takes relatively little time - about 10 days, but the process of collecting all the necessary documentation takes a lot of time and effort and is a repulsive moment for many start-up entrepreneurs. Regarding the registration of enterprises, constant changes are introduced in the legislation, as a result of which a novice entrepreneur who does not know all the intricacies of the process will receive a delay in registering an enterprise in time or possible litigation due to gross violations of the law.

According to a study by Vnesheconombank, 75% of entrepreneurs expect the state to reduce administrative barriers and corruption. In the Corruption Perception Index, Russia ranks only 136th out of 174 (Corruption Perception Index, WorldBank) Russian bank support for small and medium-sized businesses, Financial condition and expectations of small and medium-sized businesses in 2014, 2014. - 40 p.

3.2.2 High tax burden

The tax burden on small and medium-sized businesses is growing every year. In 2014, a number of tax reforms were carried out, which, first of all, will be remembered by business as an increase in the tax burden. If earlier the property tax base was the book value of the object of taxation, now the tax will be calculated based on the cadastral value of the property. An example is the calculation of property tax shopping complex in the center of Moscow with an area of ​​79,000 sq. m. and a book value of 762 million rubles. If, when calculating the tax, based on the book value of the complex, annual payments amounted to 17 million rubles, then with a cadastral value of 11.5 billion rubles, the tax will amount to 175 million rubles. Thus, the amount of tax deductions will increase for some enterprises by almost 10 times. At the same time, during the year, this rule also affected representatives of micro and small businesses using special taxation regimes (STS and UTII), which had previously been exempted from paying property tax, and for them the tax burden increased in a very significant way. A further increase in the tax burden was seriously discussed during the year - the introduction of a sales tax was planned, but during the discussion this proposal underwent serious changes. Instead of the tax, it is planned to introduce trading fees from July 1, 2015, which apply only to entrepreneurs engaged in trade. Fee rates are set for the quarter based on the object of trade or on its area. This fee is local and will be introduced only in federal cities - Moscow, St. Petersburg, Sevastopol. In other territories of Russia, the authorities will be able to introduce a sales tax only after the adoption of the relevant federal law.

According to the Federal tax service, as a result of an increase in the size of insurance premiums, only for the period from 12/01/2012 to 07/01/2013 (ie, for the last month of 2012 and the first half of 2013), 728 thousand individual entrepreneurs were deregistered. However, in 2014, insurance contributions were returned to the previous level - 1 minimum wage. However, this applies to individual entrepreneurs with annual turnover not exceeding 300 thousand rubles. From income above this amount, entrepreneurs will pay 1%. Consequently, the amount of insurance premiums remains quite decent for entrepreneurs whose turnover exceeds 1 million rubles. It should be noted that in the ranking of the most convenient tax systems In the world, Russia occupies only 134th place - our entrepreneurs annually have to spend 448 hours (or 56 working days) on paying taxes and communicating with tax authorities. Federal Portal of Small and Medium Enterprises [website]. URL: http://smb.gov.ru/mediacenter/eventcalendar/ (date of access: 27.02.2015)

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on the topic: State regulation of small and medium-sized businesses

INTRODUCTION

CHAPTER 1

1.1 Objective necessity and theoretical foundations of state regulation of small and medium-sized businesses

1.2 The influence of the state on entrepreneurial activity in different periods of time

1.3 Goals, objectives, directions and methods of state regulation of small and medium-sized businesses

1.4 State support for competition of business entities

1.5 State control of small and medium-sized businesses

CHAPTER 2. ANALYSIS OF APPLIED PROGRAMS ON STATE REGULATION OF SMALL AND MEDIUM sized BUSINESS

2.1 The role of state regulation of small and medium-sized businesses in modern conditions

2.2 The state and dynamics of development of small and medium-sized businesses

2.3 Problems of small and medium business in the Russian Federation

CHAPTER 3

3.1 Measures to support and promote the development of small and medium-sized businesses in Russia, implemented during the crisis period

3.2 Development of non-bank institutions for financing small and medium-sized businesses

3.3 Proposals for the development of small and medium-sized businesses

CONCLUSION

BIBLIOGRAPHY

APPS

INTRODUCTION

After ten years of uninterrupted economic growth and improvement in the well-being of people, Russia is facing a major economic challenge. The global economic crisis leads in all countries of the world to a drop in production, an increase in unemployment, and a decrease in incomes of the population.

The revival of the Russian economy in times of crisis cannot be carried out without appropriate regulation and support for small and medium-sized businesses, since it is small and medium-sized businesses that are recognized as the economic basis of market relations. Business development is possible only if there is the political will of the state to create the necessary social, economic, legal, political and other conditions. The solution to this problem is impossible without the creation at the federal, regional and municipal levels of a specialized, integral infrastructure for supporting and developing small and medium-sized businesses and the allocation of financial, organizational and other resources adequate to this task.

In this regard, the state is taking a number of legal, organizational and other measures to stimulate the comprehensive support and development of small businesses in areas that are in the interests of society.

The purpose of this graduation project is to analyze the measures taken by the state to support and develop small and medium-sized businesses, and develop specific algorithms to provide effective models for such support.

To achieve this goal, I have identified the following tasks:

· reveal the theoretical foundations of the need for state regulation and support of small and medium-sized businesses;

· analyze the regulatory legal framework for state support and regulation of small and medium-sized businesses in the Russian Federation;

· identify the main directions and prospects for state support and regulation of small and medium-sized businesses in the Russian Federation.

Propose program activities that should provide for the main areas of state support

The object in the graduation project is the subjects of small and medium-sized businesses, and the subject is the characteristics of the relationship between the state and small and medium-sized businesses from the standpoint of their support and regulation by authorities government controlled.

The paper uses the works of domestic and foreign economists, legislative and regulatory documents, state statistics, economic and sociological research on the problem of small and medium-sized businesses, published in the economic literature.

CHAPTER 1. THEORETICAL FOUNDATIONS OF THE STATE REGULATION SYSTEM OF SMALL AND MEDIUM BUSINESS

1.1 Objective necessity and theoretical foundations of state regulation of small and medium-sized businesses

Small business (or small business) is a sector of the economy that includes individual and small businesses, the conventional name for a set of small and medium-sized enterprises limited by certain legal norms.

Small and medium-sized businesses include consumer cooperatives and commercial organizations entered in the unified state register of legal entities (with the exception of state and municipal unitary enterprises), as well as individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity ( hereinafter referred to as individual entrepreneurs), peasant (farm) households that meet the conditions listed below.

1. Restriction by status

The share of external participation in the capital should not exceed 25%

For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities does not must exceed 25% (excluding the assets of equity investment funds and closed-end investment funds).

The share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25% (this restriction does not apply to business companies whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers , databases, inventions, utility models, industrial designs, breeding achievements, topologies integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) of such business entities - budgetary scientific institutions or scientific institutions established by state academies of sciences or budgetary educational institutions higher professional education or educational institutions of higher professional education created by the state academies of sciences);

2. Restriction on the number of employees

The average number of employees for the previous calendar year should not exceed the following limit values ​​for the average number of employees for each category of small and medium-sized businesses:

a) from one hundred and one to two hundred and fifty people inclusive for medium-sized enterprises;

b) up to one hundred people inclusive for small businesses;

c) micro-enterprises - up to fifteen people - stand out among small enterprises;

3. Restriction on revenue

From January 1, 2008, in accordance with Decree of the Government of the Russian Federation dated July 22, 2008 N 556, limit values ​​​​of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax, were established for the following categories of small and medium-sized businesses:

a) micro-enterprises - 60 million rubles;

b) small enterprises - 400 million rubles;

c) medium-sized enterprises - 1,000 million rubles.

Entrepreneurial is an independent activity carried out at one's own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered as such in statutory okay.

The content of the concept of "entrepreneurship" usually includes "business". Business- business, business activity for the implementation of operations for the exchange of goods and services between economic participants in market relations. In a certain respect, business is a broader phenomenon than entrepreneurship, since it covers, among other things, the commission of one-time commercial transactions. The legislation of all states regulates the activities of businessmen (merchants), establishing for them a number of starting positions and parameters, without which it is impossible to commercial activity.

Distinctive features of entrepreneurial activity:

implementation certain activities- sale of goods, performance of work, provision of services, - as well as deriving income from the use of property;

target orientation, i.e. Receiving a profit;

systematic implementation of certain activities;

independence and initiative in its implementation;

Carrying out certain activities at your own risk and responsibility with all your property.

Small and medium-sized businesses are only entitled to be engaged in by persons registered as an entrepreneur without forming a legal entity, and legal entities that are created, operate and terminate in a special manner established by law. Organizations - market participants differ in the form of ownership, methods of creation, nature of activities, etc. However, they are characterized by the presence of common features that allow them to be classified as legal entities:

organizational unity;

property segregation;

independent property liability;

· speaking in civil circulation on one's own behalf.

All legal entities are divided into commercial and non-commercial organizations. Legal entities pursuing profit as the main goal of their activities are commercial organizations; legal entities that do not have profit making as their main goal and do not distribute the profit received among the participants - non-profit organizations. In the future, we will consider only commercial organizations, since it is they who are called upon to engage in entrepreneurial activity, in contrast to non-profit ones, which set themselves goals other than making a profit.

The normative legal regulation of the development of entrepreneurship in Russia is based on the Constitution of the Russian Federation of 1993 and is carried out in accordance with the Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation", other federal laws adopted in accordance with with them other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of bodies local government.

State support and regulation of small business is a process whose tasks in developed market economies is to maintain and ensure equal access of small businesses to the infrastructure they need, to protect competition from monopolization attempts.

The beginning of the creation of small enterprises in the country was the adoption of the Decree of the Council of Ministers of the USSR of August 8, 1990 N 790 "On measures for the creation and development of small enterprises." From 1994 - 1995 special state programs to support small business began to be developed as a tool for coordinating the efforts of the state, including the federal and regional levels, and private firms, public organizations towards supporting small businesses.

The main thing in the legal regulation of small business is completeness, comprehensiveness and efficiency. legal regulation which is currently virtually non-existent. Today, small and medium enterprises are regulated various industries rights. The Constitution of the Russian Federation proclaims the right of everyone to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law, with the exception of economic activities aimed at monopolization and unfair competition.

The Civil Code of the Russian Federation defines entrepreneurial activity as an independent activity carried out at one's own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law. Entrepreneurial activity can be carried out by capable (who have reached the age of majority) citizens of the Russian Federation, foreign citizens, stateless persons, Russian and foreign legal entities.

Entrepreneurship is an initiative independent activity of citizens and their associations (including the implementation of organizational innovation), carried out at their own peril and under their property responsibility, aimed at making a profit.

Exist various forms entrepreneurial activities established by the legislation of the Russian Federation. One of them is entrepreneurial activity of citizens. According to Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment state registration as an individual entrepreneur.

Law "On the development of small and medium-sized businesses in the Russian Federation" No. 209-FZ came into force on January 1, 2008. Until that time, the Federal Law "On State Support for Small Business in the Russian Federation" was the basic regulatory act for the development of small business in Russia. It served as the basis for the adoption by the constituent entities of the Russian Federation of regional regulations on small business issues, but was not, however, sufficient and indisputable. legal framework to support small businesses for a variety of reasons.

To implement the norms of the new Law, the executive authorities are developing a lot of by-laws (instructions, orders, letters, instructions), which are systematically changed, clarified, supplemented, and it is difficult for entrepreneurs, especially beginners, to understand them, and even more so to be guided by them.

It should be emphasized that a number of provisions of the Federal Law "On State Support of Small Business in the Russian Federation", which has lost since December 31, 2007, contradict the Civil, Budget and Tax Codes of the Russian Federation. This Law does not establish the types and forms of state support for small enterprises, as well as the legal mechanism for providing them with financial, property and information assistance, supporting them foreign economic activity and interregional cooperation; there is no mechanism for the participation of small businesses in the supply of goods, performance of work, provision of services for state and municipal needs.

Moreover, the said Federal Law lacked the concept of organizing an infrastructure to support entrepreneurship, did not provide for measures focused on the development of a system for training, retraining and advanced training of personnel of small businesses - start-up entrepreneurs, as well as civil servants responsible for supporting, developing and regulating the activities of small businesses. entrepreneurship.

According to Art. 8 of the new Law, the register of small and medium-sized businesses is federal information resource and is federally owned, formed and maintained at the municipal, regional and federal levels.

The legal basis for certification is the Federal Law of December 27, 2002 N 184-FZ "On Technical Regulation", which regulates relations arising in the development, adoption, application and execution mandatory requirements to products, production processes, operation, storage, transportation, sale and disposal; development, adoption, application and execution on a voluntary basis of requirements for products, production processes, operation, storage, transportation, sale and disposal, performance of work or provision of services; when evaluating conformity.

A number of regulations provide for the possibility of protecting their rights by business entities from illegal actions of representatives of state authorities. Article 13 of the Federal Law of 08.08.2001 N 134-FZ "On the protection of the rights of legal entities and individual entrepreneurs during state control(supervision)" determines that among the rights of legal entities and individual entrepreneurs when carrying out control measures, there is the right to appeal against the actions (inaction) of officials of state control (supervision) bodies in an administrative and (or) judicial procedure. The result of such an appeal may be not only the cancellation of the act of the controlling body, but also compensation for losses incurred by the inspected Article 14 (paragraph 2) of the said Law provides for the procedure for determining the composition of losses caused to a legal entity or individual entrepreneur by illegal actions of officials of the state control (supervision) body.

When determining the amount of losses, the following are taken into account:

Expenses of a legal entity or an individual entrepreneur attributable to the cost of products (works, services) or to financial results his activities;

The costs that entity or an individual entrepreneur whose rights have been violated, have performed or will have to produce in order to receive legal or other professional assistance.

Article 39 of the Law of the Russian Federation of April 18, 1991 N 1026-1 "On the Police" provides for the right of a citizen to appeal against the illegal actions of police officers to higher authorities or a police official, a prosecutor or to a court. The norm is formulated very unsuccessfully, since it does not provide for the right of a legal entity to appeal. But it can be indirectly interpreted as follows: since a director or a representative by proxy acts on behalf of a legal entity, it is possible to appeal against the actions of the police.

Article 54 of the Federal Law of March 30, 1999 N 52-FZ "On the sanitary and epidemiological well-being of the population" provides: "Actions (inaction) of officials exercising state sanitary and epidemiological supervision may be appealed to a higher body of state sanitary and epidemiological supervision, the main to the state sanitary doctor or to the court. The person filing the complaint must remember that in the statement of claim he has the right to ask the court to suspend the operation of the administrative act.

Article 52 of the Federal Law of August 28, 1995 N 154-FZ "On general principles organization of local self-government in the Russian Federation" provides that "decisions and actions (omissions) of local self-government bodies and officials of local self-government may be appealed to a court or arbitration court in the manner prescribed by law".

Decree of the Government of the Russian Federation of June 20, 2005 N 385 "On the Federal Fire Service" provides that "the actions (decisions) of officials of the State Fire Service and the information that served as the basis for taking actions (making decisions) may be appealed in the prescribed manner." By "established procedure" should be understood the judicial procedure or the filing of a complaint with the prosecutor. A feature of the appeal is the lack of the possibility of suspending the execution of the appealed decision.

Clause 3 of Article 66 of Federal Law No. 7-FZ of January 10, 2002 "On Environmental Protection" contains the following indication: "Decisions of state inspectors in the field of environmental protection may be appealed in accordance with the legislation of the Russian Federation." Thus, it provides for the judicial procedure and appeal to the prosecutor's office. A person who applied for the protection of his rights has the right to compensation for damage if he proves that the damage was caused by the actions of officials of the authorities. In accordance with article 1069 of part II Civil Code dated 01/26/1996 N 14-FZ "harm caused to a citizen or legal entity ... as a result of a publication that does not comply with the law or another legal act act government agency or local self-government body, is subject to compensation.

Depending on which body carried out the inspection, the damage is compensated at the expense of the treasury of the Russian Federation, its subject of the municipality. On behalf of the treasury, when compensating for harm at its expense, the relevant financial authorities act if, in accordance with paragraph 3 of Art. 125 of the Civil Code of the Russian Federation, this obligation is not assigned to another body, legal entity or citizen. It follows that every entrepreneur or legal entity must remember that the financial authorities of the appropriate level must be indicated in the statement of claim as third parties without independent claims. This is provided for in Art. 51 of the Arbitration Procedure Code of the Russian Federation dated 04.07.2002 N 95-FZ.

However, an essential feature of the functioning of small businesses is that small businesses do not always have the financial ability to maintain qualified lawyers on staff, create legal services that would provide legal support for their activities, protect their rights and legitimate interests (When addressing legal market participants services, small businesses are faced with a situation where most of the organizations providing qualified services in the field of legal support are mainly focused on large, solvent organizations, which creates unequal conditions for small businesses.)

These problems require an appropriate settlement, including through the improvement of federal and regional legislative and other regulations, and the implementation of additional measures by public authorities to legally protect small businesses.

It is necessary to have a mandatory preliminary discussion of all legislative acts, programs and events related to the regulation and development of small business, with the participation public associations entrepreneurs. But this process needs to be institutionalized, fixing in regulatory documents exactly how, through what bureaucratic procedures, interaction and coordination of interests between government and business takes place.

These goals are achievable only by forming a positive attitude of various strata and groups of the population towards entrepreneurial activity, and not only as a source of meeting urgent material needs, but also as a decent way of life. It is also necessary to change the mentality of state officials of all ranks. Of course, this will take time. But there are steps that can be taken immediately. Experience shows that fundamental changes must be made quickly. If concrete steps are not taken in the near future, then the danger of degradation of this sector of the economy will become real, with serious consequences for the socio-economic prospects of the country.

The executive authorities of the Russian Federation and its subjects must ensure the creation of conditions for the foreign economic activity of small businesses.

The priority areas of foreign economic activity of small businesses should be: the implementation of technical assistance programs, the development of exports of final goods (works, services) to foreign markets and the imports of raw materials (components) for own production on the territory of Russia in the absence of domestic analogues. All attempts to develop and implement a decent public policy and will remain attempts if it is not possible to create a working mechanism of interaction between the authorities and entrepreneurs.