operating on 1 January 2008. Also, based on the Regulations, which came into force on 1 January 2010, the Government of the Russian Federation once of every five years based on the data of continuous statistical observations of the activities of small and medium-sized enterprises establishes limit values of revenue from sale of goods (works, services) and the carrying value of the assets.
Table 1 shows the comparison of the criteria for classifying enterprises to small and medium-sized businesses in the EU and the Russian Federation.
As can be seen from Table 1, the values of the criteria in the Russian Federation and the EU do not differ very much, although in the European Union limit values is somewhat larger than in our country, except for the number of employees of small businesses. This is due to the fact that in the European Union the volumes of production and sales of products in small and medium-sized businesses are larger than in Russia, infrastructure is more developed and their reporting is more transparent.
Table 1[1]
|
Countries |
The maximum values of the criteria |
categories of enterprises |
||
|
Micro-enterprises |
small enterprises |
medium-sized enterprises |
||
|
EU |
The number of employed persons |
≤9 |
from 10 to 49 |
from 50 to 249 |
|
Annual turnover EUR |
≤ 2 mln |
≤ 10 mln |
≤ 50 mln |
|
|
Annual balance total, EUR |
≤ 2 mln |
≤ 10 mln |
≤ 43 mln |
|
|
degree of independence |
threshold in the capital or voting rights owned by other companies or organizations, is 25%, with the exceptions set |
|||
|
RF |
The number of employed persons |
≤ 15 |
from 16 to 100 |
from 101 to 250 |
|
Proceeds from sales of the previous year or the carrying value of the assets, rub[2] |
≤60 mln |
≤400 mln |
≤1000 mln |
|
|
degree of independence |
total share in the authorized (share) capital (share fund) of small and medium-sized enterprises established categories of owners can not exceed 25% |
|||
[1] 1. Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises // Official Journal. — 2003. — May 5. — No. L 124. — P. L 124/36–L 124/41.
2. About the development of small and medium enterprises in the Russian Federation: Federal Law of 24 July 2007 N 209-FZ.
[2] According to the Government Decision № 556 from 22.07.2008, limits are placed for the proceeds from the sale of goods (works, services), excluding value-added tax