Once every five years, continuous statistical observations are carried out over the activities of small and medium-sized businesses. At the end of 2015, small businesses and all must report to Rosstat by April 1, 2016. Consider the composition and procedure for filling out the report in the MP-sp form.
Following the results of 2015, a complete statistical monitoring of the activities of small and medium-sized businesses is carried out (Article 5 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter - Law No. 209-FZ)), that is, small enterprises and all individual entrepreneurs must report to Rosstat until April 1, 2016 (clause 3 of the order of the Federal State Statistics Service dated 06/05/2015 No. 259) according to special forms: form MP-sp "Information on the main indicators of the activity of a small enterprise for 2015" and form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" (approved by order of the Federal State Statistics Service of 06/09/2015 No. 263 (hereinafter - Order No. 263)).
The parameters for classifying small and medium-sized businesses are determined (Article 4 of Law No. 209-FZ; Decree of the Government of the Russian Federation of July 13, 2015 No. 702) by the maximum values (for the previous calendar year) of revenue (for micro-enterprises this is 120 million rubles, small - 800 million rubles, medium - 2 billion rubles) and the average number of employees (for micro-enterprises - up to 15 people, small - 100 people each, medium - from 101 to 250 people). For the structure of the authorized capital is also taken into account.
Thus, economic partnerships that meet the specified criteria (general partnerships and limited partnerships), business companies (public and non-public), limited economic production cooperatives, as well as (legal entities that are non-profit corporate organizations) and peasant (farmer) farms must submit the MP-sp statistics form "Information on the main indicators of the activity of a small enterprise for 2015" (hereinafter - the Form).
Section 2 provides the main performance indicators: the number of employees and accrued wages, production and sales costs, sales proceeds by type of activity.
The average number of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as employed owners of enterprises who received wages at this enterprise.
The average headcount does not include employees on maternity leave, parental leave, without pay for passing entrance exams, as well as those who performed work under civil law contracts.
In the specially designated fields of section 2 (column 1 of line 29) there should be entries of the following type: "retail trade in clothing in a store (pavilion, department, etc.)" (in column 3 of line 29 enter the OKVED code - "52.42") , "retail sale of footwear and leather goods in a store (pavilion, department, etc.)" ("52.43"), "retail sale of meat and poultry, including offal, in a store (pavilion, department, etc.) )" ("52.22.1"), "retail sale of cosmetics and perfumery goods in a store (pavilion, department, etc.)" ("52.33"). If the designated fields in the form were not enough, information on the amount of revenue and types of economic activity must be filled out on a separate sheet and submitted along with the completed form.
The list of types of economic activity to fill in line 29 of the MP-sp Form is given on the Rosstat website.
Section 3 reflects information on fixed assets and investments in fixed capital: on the presence of tangible (buildings, structures, dwellings, transport, machinery and equipment, computer and office equipment, inventory, livestock, perennial plantations, etc.) and intangible (research and development, software, databases and other objects of intellectual property) fixed assets.
In section 4, you need to answer whether the company received state support in 2015.
The collected primary statistical data contained in the forms of federal statistical observation are recognized as confidential, not subject to disclosure, or are used only for the purpose of forming federal information resources on the potential and state of the Russian small and medium-sized business sector. Summing up and publication of the results of continuous observation of small and medium-sized businesses will be carried out in 2016-2017.
An example of filling out the MP-sp form:
At the beginning of this year, the statistics authorities sent letters to many small enterprises with a request to submit a form to statistics. MP-SP observations. It consists in filling in information on important performance indicators of firms over the past year. The form is drawn up in accordance with federal law without fail if the company belongs to small businesses.
The norms of the act determine that the requirement to submit forms applies to small businesses, including farms and peasant farms. The assignment of firms to this category is based on the indicators specified in the Federal Law No. 209 of July 24, 2007. Basically, this is the number, revenue, etc.
If the company has divisions, then it must send general information to its legal address. In cases where the enterprise partially temporarily did not work during the year, it also needs to submit a form of MP SP in the general manner.
Deadlines and penalties
Statistics form MP SP is a one-time report. It is submitted either on paper or in electronic form before April 1 of the year following the reporting year at the place of registration of the company, regardless of the actual address.
In cases where an enterprise does not complete and send the form of statistical observation to the smp sp on time, or incorrect data is indicated when filling it out, administrative measures may be applied to it, in particular the provisions of Art. 13.19 of the Code of Administrative Offenses of the Russian Federation.
According to these standards, fines are provided for the company from 20,000 rubles. up to 70,000 rubles, for its responsible persons from 10,000 rubles. up to 20000r. If this violation is repeated, the organization can be fined from 100,000 to 150,000 rubles, officials - from 30,000 to 50,000 rubles.
Sample of filling out the MP SP form
For the preparation of this statistical reporting, the instructions for filling out the mp sp form are used as a guide.
The report must indicate the name of the company, its address at the place of registration with the inclusion of a postal code, registration numbers, TIN.
AT line 01 the start date is recorded as a month and a year. Next, a mark is placed on whether the activity was carried out, and in the case of a positive answer, for how many months. If the actual and legal addresses do not match, then the place of business should be entered in line 5.
Clause 1.5 fill only joint-stock companies, in it they must reflect whether there was a change of founders or not in the reporting period.
AT section 2.1 you need to fill in the data on the main indicators in relation to employees. Here you need to indicate the number on average per year for total employees and with a breakdown by payroll. The funds of accrued wages for all employees and for the payroll are also indicated.
AT line 16 information is recorded on the average number for the previous year.
AT section 2.2 it is necessary to record information on the costs of production and sale in the context of the cost of goods sold, the cost of goods used in the reporting period, rent for equipment, premises, and other services and works.
If the processing of raw materials and materials was carried out, then you need to fill out line 18.
AT section 2.4 it is noted whether the company provided services to the public, and it is necessary to decipher whether it is a manufacturer, intermediary, etc.
The next line should reflect whether there were export operations in the reporting period.
AT section 2.6 information is filled in on the proceeds from sales in general for the reporting period in comparison with the previous one with a breakdown by type of activity. If construction services were provided, then the revenue is recorded in line 30.
AT section 2.8 it is necessary to fill in the proceeds from construction work, if, upon receipt, the services of third-party enterprises were used with a breakdown for services of a construction and scientific and technical nature.
Further, data on the implementation of technological, organizational and marketing innovations are noted.
AT section 3.1 information on the availability of fixed assets and intangible assets is filled in. In the relevant sections, it is necessary to reflect the balances of funds at the beginning and end of the year at the initial and residual value. Information about the receipt of property during the year is also entered here. The last column of the section records information about the presence of intangible assets at the beginning and end of the year, as well as their receipt.
AT section 3.2 You need to make an appropriate record of the presence of freight transport.
Then information about state support is filled in. Here you need to write down whether there was help in the framework of special programs and decipher which one. In the case when state support is not provided, it is necessary to indicate whether the company is informed about it or not.
The report is signed by the responsible official, with a description of the position, full name. The date of signing, contact phone number, and e-mail are also indicated here.
An example of filling out the MP JV form can be viewed below, the picture in the article shows only part of it.
Nuances
If the company has a truck, but leases or leases it, then it needs to fill in line 40.
Once every five years, continuous statistical observations are carried out over the activities of small and medium-sized businesses. At the end of 2015, small businesses and all individual entrepreneurs must report to Rosstat by April 1, 2016. Consider the composition and procedure for filling out the report in the MP-sp form.
Following the results of 2015, a complete statistical monitoring of the activities of small and medium-sized businesses is carried out (Article 5 of the Federal Law of July 24, 2007 No. 209-FZ (hereinafter - Law No. 209-FZ)), that is, small enterprises and all individual entrepreneurs must report to Rosstat until April 1, 2016 (clause 3 of the order of the Federal State Statistics Service dated 06/05/2015 No. 259) according to special forms: form MP-sp "Information on the main indicators of the activity of a small enterprise for 2015" and form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" (approved by order of the Federal State Statistics Service of 06/09/2015 No. 263 (hereinafter - Order No. 263)).
The parameters for classifying small and medium-sized businesses are determined (Article 4 of Law No. 209-FZ; Decree of the Government of the Russian Federation of July 13, 2015 No. 702) by the maximum values (for the previous calendar year) of revenue (for micro-enterprises this is 120 million rubles, small - 800 million rubles, medium - 2 billion rubles) and the average number of employees (for micro-enterprises - up to 15 people, small - 100 people each, medium - from 101 to 250 people). For legal entities, the structure of the authorized capital is also taken into account.
Thus, business partnerships (general partnerships and limited partnerships), business companies, joint-stock companies (public and non-public), limited liability companies, business partnerships, production cooperatives, as well as consumer cooperatives (legal entities that are non-profit corporate organizations) and peasant (farmer) households must submit the MP-sp statistics form "Information on the main indicators of the activity of a small enterprise for 2015" (hereinafter - the Form).
You can report on paper (you can download the MP-sp statistical form from the Rosstat website) and in electronic form. However, we recommend that, without leaving the completion of the report to the last day, make sure in advance that your TCS operator provides such an opportunity.
How to fill out the MP-sp form
Instructions for filling out the MP-sp form (Appendix No. 3 to Order No. 263) prescribe:- do not use paper clips, staplers, clips for fastening sheets;
- enter answers in special fields;
- write numbers and marks in accordance with the sample on the form;
- if a mistake is made, make corrections in accordance with the sample on the form;
- do not use correction fluid;
- do not paste the wrong text with pieces of paper.
The MP-sp statistics form consists of four sections. Section 1 indicates general information about the legal entity: the number of months of activity and the address of its implementation (if it differs from the address of the company itself), the applied tax systems.
Section 2 provides the main performance indicators: the number of employees and accrued wages, production and sales costs, sales proceeds by type of activity.
The average number of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as employed owners of enterprises who received wages at this enterprise.
The average headcount does not include employees on maternity leave, parental leave, without pay for passing entrance exams, as well as those who performed work under civil law contracts.
In the specially designated fields of section 2 (column 1 of line 29) there should be entries of the following type: "retail trade in clothing in a store (pavilion, department, etc.)" (in column 3 of line 29 enter the OKVED code - "52.42") , "retail sale of footwear and leather goods in a store (pavilion, department, etc.)" ("52.43"), "retail sale of meat and poultry, including offal, in a store (pavilion, department, etc.) )" ("52.22.1"), "retail sale of cosmetics and perfumery goods in a store (pavilion, department, etc.)" ("52.33"). If the designated fields in the form were not enough, information on the amount of revenue and types of economic activity must be filled out on a separate sheet and submitted along with the completed form.
The list of types of economic activity to fill in line 29 of the MP-sp Form is given on the Rosstat website.
Section 3 reflects information on fixed assets and investments in fixed capital: on the presence of tangible (buildings, structures, dwellings, transport, machinery and equipment, computer and office equipment, inventory, livestock, perennial plantations, etc.) and intangible (research and development, software, databases and other objects of intellectual property) fixed assets.
In section 4, you need to answer the question whether the company received state support in 2015.
The collected primary statistical data contained in the forms of federal statistical observation are recognized as confidential, not subject to disclosure or dissemination, and are used only for the purpose of forming federal information resources on the potential and state of the Russian small and medium-sized business sector. Summing up and publication of the results of continuous observation of small and medium-sized businesses will be carried out in 2016-2017.
An example of filling out the MP-sp form:
In order for an organization to be classified as a micro-enterprise, its performance indicators must meet certain criteria (Article 4 209-FZ of July 24, 2007):
- the number should be no more than 15 employees;
- operating income should not exceed 120 million rubles.
What reports are submitted to the statistics of microenterprises in 2019
The activities of small businesses (including micro-enterprises) are subject to continuous statistical monitoring once every five years. The last such observation was in 2016 based on the results of activities for 2015.
In the interim periods, micro-business entities are only subject to selective observation once a year. Its rules are established by the Decree of the Government of February 16, 2008 No. 79.
A complete list of statistical reporting for micro-organizations consists of 18 forms. The vast majority of them are associated with specific activities. Main form: MP (micro); who is required to submit a report, we will understand below.
To understand whether an organization was included in the sample or not, you should refer to the special resource of Rosstat statreg.gks.ru. On the page that opens, by filling in the company data, you can get a list of statistical forms to be submitted. Some regional departments of Rosstat publish a list of organizations included in the sample on their websites. For example, a list of selected organizations in St. Petersburg and the Leningrad Region can be found on the Petrostat page in the section Reporting → Statistical reporting → List of reporting business entities.
MP (micro) deadlines 2019
The statistical form we are considering was approved by order of Rosstat dated August 21, 2017 No. 541. It also contains a brief explanation of how to fill it out.
Blank MP (micro)
The date for the submission of the MP (micro) report is set for February 5. Late submission of the form may result in penalties. According to article 13.19 of the Code of Administrative Offenses of the Russian Federation, a fine for a company for failing to submit statistical reports can range from 20,000 to 70,000 rubles.
There are situations when statistical authorities request reporting, despite the fact that when a request is made to the statreg.gks.ru resource, it is not reflected in the list. In order to avoid penalties, we recommend that you save a screenshot of the page. If the report was not named in the list to be submitted on the resource and the company was not notified in writing by Rosstat about the need to submit the report, penalties are not applied.
Also, statistical authorities may request the completion of the MP (micro) form - nature. It contains information about the products manufactured, is filled in quantitative terms and must be submitted before January 25 of the year following the reporting one.
Form MP (micro) - nature
Sample report filling
The detailed Instructions of Rosstat on filling out the MP (micro) form were approved by Order No. 723 dated 11/07/2017.
The report is filled out according to the basic data of the micro-enterprise and consists of a title page and five sections. The title page contains information about the organization. The sections of the report provide information about:
- taxation system;
- number and wage fund;
- the amount of revenue;
- the amount of investment in fixed assets;
- about cargo transportation.
The form is provided by all organizations that were included in the sample observation, including those that did not operate or were declared bankrupt, if there is no decision of the arbitration court on liquidation in respect of them.
Non-operating micro-enterprises submit reports with zero values of cost indicators.
You can find out what reports are expected from an organization or individual entrepreneur in the statistics on the basis of the State Statistics Committee for OKPO, TIN and OGRNIP. OKPO, TIN and OGRNIP you can find out.
Small IP
Once every 5 years in the statistics of small and medium-sized entrepreneurs. Those. in general, all IP.
An individual entrepreneur (Organizations below) must do this according to this form: Form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" (EP-IP) (pdf, 453 kb)
Form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" (WORD, 56 kb)
The shape is not complicated at all, so a sample is not needed.
OKPO - you should have received this code in the statistics. For some, you can find it on the Internet, on the Rosstat website. Not in EGRIP.
Small Organizations
Once every 5 years, small and medium-sized ones () should report to the statistics. Those. in general, all organizations that are not related to large ones.
This "wonderful" period falls on 2016. The next time it will be in 2021, for 2020.
Organizations (IP above) must do this according to this form: Form No. MP-sp "Information on the main indicators of the activity of a small enterprise for 2015" (pdf, 510 kb)
Instructions are attached to it: Instructions for filling out the form No. MP-sp (WORD, 92 kb)
OKPO - you should have received this code in the statistics. For some, you can find it on the Internet, on the Rosstat website. Not in the Unified State Register of Legal Entities.
medium and large
Only medium and large organizations are required to submit reports to statistics every year (or even once a month). Those. everyone who has more than 100 employees and/or revenue of more than 2 billion rubles per year.
Every month they must submit form No. P-3 (on financial condition). Every month, no later than the 28th day after the reporting period.
As well as form No. P-4 (on the number and salary of employees). Every month, no later than the 15th day after the reporting period.
In accordance with subparagraph 5.5 of the Regulations on the Federal State Statistics Service, approved by Decree of the Government of the Russian Federation of June 2, 2008 N 420, and in pursuance of the Federal Statistical Work Plan, approved by order of the Government of the Russian Federation of May 6, 2008 N 671-r, I order:
1. Approve the attached forms of federal statistical observation with instructions for filling them out and put them into effect:
per annum from the report for 2015:
N 1-technology "Information on the development and use of advanced production technologies" (Appendix N 1);
N 3-inform "Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas" (Appendix N 2);
N 2-science "Information on the implementation of scientific research and development" (Appendix N 3);
N 2-MS "Information on additional professional education of municipal employees" (Appendix N 4);
N 1-T (working conditions) "Information on the state of working conditions and compensation at work with harmful and (or) dangerous working conditions" (Appendix N 5);
N 2-GS (GZ) "Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation" (Appendix N 6);
N 1-NK "Information on the work of postgraduate and doctoral studies" (Appendix N 7);
N 85-K "Information on the activities of an organization carrying out educational activities in educational programs of preschool education, childcare and care" (Appendix N 8);
N 3-F "Information on overdue wage arrears" (Appendix N 9);
monthly since January 2016 report:
N 1-PR "Information on the suspension (strike) and resumption of work of labor collectives" (Appendix N 10);
quarterly from the report for January - March 2016:
N 2-science (short) "Information on the implementation of scientific research and development" (Appendix N 11);
N 1-T (GMS) "Information on the number and remuneration of employees of state bodies and local governments by categories of personnel" (Appendix N 12);
periodic once a year for the report in 2016:
N 1-OL "Information about the children's health camp" (Appendix N 13);
periodic 1 time in 2 years from the report for October 2015:
N 57-T "Information on the wages of employees by profession and position" (Appendix N 14);
periodic 1 time in 2 years for odd years from the report for 2015:
N 2-MP innovation "Information on technological innovations of a small enterprise" (Appendix N 15).
2. Establish the provision of data according to the forms of federal statistical observation given in paragraph 1 of this order at the addresses and within the time limits established in the forms.
3. With the introduction of the statistical tools specified in paragraph 1 of this order, to recognize as invalid:
Appendix N 3 "Form of federal statistical observation N 57-T" Information on the wages of employees by profession and position", approved by order of the Federal State Statistics Service of July 18, 2013 N 285;
Appendix N 16 "Form of federal statistical observation N 2-MP innovation" Information on technological innovations of a small enterprise", approved by order of Rosstat of August 29, 2013 N 349;
Appendix N 2 "Form of federal statistical observation N 1-T (working conditions)" Information on the state of working conditions and compensation for work in harmful and (or) dangerous working conditions, Appendix N 3 "Form of federal statistical observation N 2-GS ( GZ) "Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation", Appendix N 4 "Form of federal statistical observation N 2-MS "Information on additional professional education of municipal employees", Appendix N 5 "Form of federal statistical observation N 3-inform "Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas", Appendix N 8 "Federal statistical observation form N 1-technology" Information on the development and use of advanced production technologies " , Appendix N 9 "Form of federal statistical observation N 3-F "Information on overdue wage arrears", Appendix N 12 "Form of federal statistical observation N 1-PR "Information on the suspension (strike) and resumption of work of labor collectives", Appendix N 15 " Form of federal statistical observation N 1-T (GMS) "Information on the number and remuneration of employees of state bodies and local governments by personnel categories", approved by order of Rosstat dated September 24, 2014 N 580;
Appendix N 2 "Federal statistical observation form N 1-NK "Information on the work of postgraduate and doctoral studies", Appendix N 1 "Federal statistical observation form N 85-K "Information on the activities of an organization engaged in educational activities in educational programs of preschool education, supervision and child care", approved by the order of Rosstat dated November 6, 2014 N 640;
order of Rosstat dated May 16, 2011 N 239 "On approval of statistical tools for organizing federal statistical monitoring of the activities of children's health institutions (camps)";
order of Rosstat of October 15, 2014 N 612 "On the approval of statistical tools for organizing federal statistical monitoring of activities in the field of science."
4. Recognize as invalid Appendix N 9 "Federal Statistical Observation Form N 78-RIK" Information on the Number of Children Registered for Determination in Preschool Educational Organizations ", approved by order of Rosstat of August 29, 2013 N 349, from the report for 2015 year.
Other taxpayers (individual entrepreneurs and organizations - micro-enterprises), who have fewer than 16 employees and revenues of less than 120 million rubles per year, report only if they receive a written request from the statistical authorities. Rosstat makes such requests selectively, for about 1% of such payers.
Where to apply?
fines
From 3000 to 5000 rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation) to a responsible employee (for being late and / or inaccurate data). But the fine must be issued within 2 months. In practice, statistics rarely penalize.
Since 2016, fines have been raised - for officials from 10,000 to 20,000 rubles, and new fines have also been introduced for organizations - from 20,000 to 70,000 rubles (for a repeated violation, the maximum is 150,000 rubles).
Law
Only up to the 6th article
RUSSIAN FEDERATION
THE FEDERAL LAW
ON THE DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISES
IN RUSSIAN FEDERATION
State Duma
Federation Council
Article 1. Subject of regulation of this Federal Law
This Federal Law governs relations arising between legal entities, individuals, state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments in the field of development of small and medium-sized businesses, defines the concepts of small and medium-sized businesses, the infrastructure for supporting small businesses and medium-sized businesses, types and forms of such support.
Article 2
The normative legal regulation of the development of small and medium-sized businesses in the Russian Federation is based on the Constitution of the Russian Federation and is carried out by this Federal Law, other federal laws adopted in accordance 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 acts of local governments.
Article 3. Basic concepts used in this Federal Law
For the purposes of this Federal Law, the following basic concepts are used:
1) small and medium-sized businesses - economic entities (legal entities and individual entrepreneurs), classified in accordance with the conditions established by this Federal Law, to small enterprises, including micro-enterprises, and medium-sized enterprises;
2) - 4) have become invalid. - Federal Law of June 29, 2015 N 156-FZ;
5) support for small and medium-sized businesses (hereinafter also referred to as support) - the activities of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local governments, organizations that form the infrastructure for supporting small and medium-sized businesses, carried out in order to develop small and medium-sized businesses in accordance with state programs (subprograms) of the Russian Federation, state programs (subprograms) of constituent entities of the Russian Federation and municipal programs (subprograms) containing measures aimed at the development of small and medium-sized businesses (hereinafter referred to as state programs (subprograms) of the Russian Federation, state programs (subprograms) of the constituent entities of the Russian Federation, municipal programs (subprograms), as well as the activities of the Federal Corporation for the Development of Small and Medium Enterprises Entrepreneurship", carried out in accordance with this Federal Law, as an institution for the development in the field of small and medium-sized businesses (hereinafter also referred to as the corporation for the development of small and medium-sized businesses).
(Clause 5 as amended by Federal Law No. 156-FZ of June 29, 2015)
1. 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. persons (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the following conditions:
1) for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed twenty-five percent (with the exception of the total share of participation that is part of the assets of joint-stock investment funds, the composition of the property of closed-end mutual funds, the composition of the common property of investment partnerships), and the total share of participation of foreign legal entities, the total share of participation owned by one or more legal entities that are not small and medium-sized businesses, should not exceed forty-nine percent each. The specified restriction on the total share of participation of foreign legal entities, the total share of participation owned by one or more legal entities that are not subjects of small and medium-sized businesses does not apply to business companies, business partnerships whose activities consist in the practical application (implementation) of the results of intellectual property. activities (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, secrets of production (know-how), the exclusive rights to which belong to the founders (participants) of such economic companies, economic partnerships, respectively - budgetary, autonomous scientific institutions or educational organizations of higher education that are budgetary, autonomous institutions, to legal entities that have received the status of a project participant in accordance with the Federal Law No. 244-FZ of September 28, 2010 "On the Skolkovo Innovation Center", to legal entities whose founders (participants) are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support for innovation activities in the forms, established by the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy". Legal entities are included in this list in the manner established by the Government of the Russian Federation, subject to compliance with one of the following criteria:
a) legal entities are open joint stock companies, at least fifty percent of whose shares are owned by the Russian Federation, or business companies in which these open joint stock companies have the right to directly and (or) indirectly dispose of more than fifty percent of the votes attributable to voting shares (shares) constituting the authorized capital of such business entities, or have the ability to appoint a sole executive body and (or) more than half of the collegiate executive body, as well as the ability to determine the election of more than half of the board of directors (supervisory board);
b) legal entities are state corporations established in accordance with Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations";
(Clause 1 as amended by Federal Law No. 238-FZ of July 23, 2013)
2) 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; among small enterprises, micro-enterprises stand out - up to fifteen people;
3) proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values established by the Government of the Russian Federation for each category of small and medium business.
2. Has expired. - Federal Law of June 29, 2015 N 156-FZ.
4. The category of a small or medium-sized business entity changes only if the limit values are higher or lower than the limit values specified in clauses 2 and 3 of part 1 of this article within three consecutive calendar years.
(as amended by Federal Law No. 156-FZ of June 29, 2015)
5. Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small and medium-sized businesses if their indicators of the average number of employees, proceeds from the sale of goods (works, services) or the balance sheet value of assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration do not exceed the limit values established in clauses 2 and 3 of part 1 of this article.
6. The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions specified micro-enterprise, small enterprise or medium-sized enterprise.
7. Revenue from the sale of goods (works, services) for a calendar year is determined in accordance with the procedure established by the Tax Code of the Russian Federation.
8. The balance sheet value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.
Article 5
1. Federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation are carried out by conducting continuous statistical observations of the activities of small and medium-sized businesses and selective statistical observations of the activities of individual small and medium-sized businesses based on a representative (representative) sample.
2. Continuous statistical observations of the activities of small and medium-sized businesses are carried out once every five years.
3. Selective statistical observations are carried out through monthly and (or) quarterly surveys of the activities of small enterprises (with the exception of micro-enterprises) and medium-sized enterprises. Selective statistical observations are carried out through annual surveys of microenterprises. The procedure for conducting selective statistical observations is determined by the Government of the Russian Federation.
4. Federal bodies of state power, bodies of state power of the constituent entities of the Russian Federation, bodies of local self-government are obliged to submit free of charge to the federal executive bodies performing the functions of compiling official statistical information in the established field of activity in accordance with the legislation of the Russian Federation, documented information in the forms established by for the purpose of carrying out federal state statistical observations, and information received by federal state authorities, state authorities of the constituent entities of the Russian Federation, local governments in connection with the exercise of control, supervision and other administrative powers in relation to small and medium-sized businesses.
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