Forms of state support for small businesses in Russia. Forms of state support for small businesses State programs for supporting small businesses in the Moscow region

Small business, in terms of the human potential it has accumulated, the inexhaustible supply of ideas, and the scale of the market that it has to master, is destined to become the most important factor in accelerating market transformations and providing decent living conditions for millions of citizens. This sector creates most of the national products, which are the “nutrient medium” for medium and large businesses. Therefore, a government strategy for the development and support of small and medium-sized businesses is currently needed.

In Russia there are various organizational forms state support and protection of the interests of enterprises in this area. Direct and indirect methods small business support.

State financial and credit support for small businesses refers to direct methods and is implemented in two main areas.

The first of them is related to the provision of direct financial assistance to small businesses in the form of subsidies, grants, loans, including preferential and unsecured ones; guarantees for loans from commercial banks; full or partial compensation to financial structures for lost profits when lending to small businesses at a reduced rate, as well as joint financing from the budget and financial institutions.

Direct support for small businesses includes budget subsidies to small businesses in priority areas and to organizations serving them.

In 2007, a unified, improved law on the regulation of small and medium-sized businesses was adopted, which included subsidies for small businesses as a separate clause. The “Subsidies for the Development of Small Business” program is designed to clearly organize the small business system, establish vigilant control over it and provide every entrepreneur who has declared himself a wide road on the way to entrepreneurial activity.

The state provides financial support in the form of subsidies to small businesses, property, consulting, and the assumption of obligations regarding the retraining of employees of small businesses.

Financial support is provided through a specially allocated target amount in the budget cash to sponsor small businesses. Budgetary investments in this program have a positive impact on the entire financial turnover of funds. An example of financial support is the allocation of 58,000 rubles to start their own business for persons registered with the employment service.

Credit support is very well developed, which is a good alternative to the subsidies provided to small businesses, since the amount of the budget allocated for these purposes is limited.

Lending to small businesses is of great interest to banks due to the high profitability of operations and short turnover periods of loan capital.

And although many of the largest Russian companies prefer to take business loans from foreign lenders (since they offer them more profitable programs low-interest lending), cooperation with small businesses remains a priority area of ​​activity for Russian banks.

The larger the loan size, the lower the interest rate. The main loan term for small businesses is up to 5 years; you will be able to get a loan for a longer period only by individual agreement with a positive credit history.

Estimated indicators will be the amount that the borrower can expect, interest rates and loan terms. There are a large number of loan products for small businesses, but in general they can be divided into the most common types:

· business express;

· loan to support small businesses (business growth);

· loan for business development (replenishment of working capital);

· investment loan (project financing);

· partner loan (preferential lending terms).

Now every bank is introducing small business lending into its programs, realizing that otherwise it is simply impossible to withstand competition from the constantly increasing number of banks.

Currently, in many regions local level programs are being developed whose goal is to support small businesses, including by compensating banks for part of the costs of lending to them.

The regional emphasis in supporting small businesses is not accidental. The fact is that this makes it possible to locally assess the basic needs of small businesses and concentrate efforts on solving specific tasks. However, of course, there are also federal programs to support small and medium-sized businesses. At the same time, one of the tasks can be called financial support for this sector, which is carried out by the state corporation Bank for Development and Foreign Economic Affairs. The peculiarity of this program is that lending to enterprises in the sector in question is carried out indirectly Russian bank development (Russian Development Bank), and through regional banks.

The latter, at the same time, work exclusively with those loan products that the Russian Bank for Development offers them. In the Republic of Mordovia, these areas include: FIM Program; Infrastructure organizations; Product "Refinancing"; Product 2008.

Since 2003, tax incentives began to play a significant role in the development of Russian small businesses.

The following tax breaks are currently available for small businesses:

Small enterprises carrying out certain types of activities have income tax benefits.

Thus, in the first two years of operation, small enterprises engaged in the production and processing of agricultural products do not pay income tax; production of food products, consumer goods, building materials, medical equipment, medicines and products medical purposes; construction of housing, industrial, social and environmental facilities (including repair - construction work) - provided that the revenue from these types of activities exceeds 70% of the total revenue from the sale of products (works, services).

In the third and fourth years of operation, these small enterprises pay income tax in the amount of 25% and 50%, respectively, of the established income tax rate, if the revenue from these types of activities is more than 90% of the total revenue from the sale of products (works, services);

Organizations whose sales income over the previous four quarters did not exceed an average of 10 million rubles for each quarter pay only quarterly advance payments based on the results of the reporting period.

Simplification of accounting and taxation consists in the transition to special tax regimes, for example, to a simplified system of accounting, reporting and taxation, or to a system of paying a single tax on imputed income.

For legal entities, the simplified system of accounting, reporting and taxation (STS) includes: replacing most taxes with a single income tax, simplifying accounting and reporting, reducing the number of accounting forms and tax calculations. The simplified system involves paying one tax based on performance instead of a large number of federal, state and local taxes.

For individual entrepreneurs, a simplified system means replacing the payment of personal income tax with the purchase of a patent, maintaining a book of income and expenses.

The unified tax on imputed income (UTII) is applied to certain types of activities: retail trade, household services, catering etc..

With the introduction of a single tax, taxpayers transferred to its payment cease to pay most federal, regional and local taxes. The single tax rate is set at 15% of the amount of imputed income, calculated based on the basic profitability per unit of the conditional indicator and the number of such units ( shopping area, number of equipped workplaces, number of employees, etc.). A certificate for payment of a single tax is issued for each specific type of activity separately.

So, domestic tax legislation a sufficient number of benefits are provided for small businesses. The main thing is to be able to use them competently, without breaking the law and constantly monitoring changes in the Tax Code.

In accordance with federal legislation, state support for small businesses should be provided in the following areas:

formation of infrastructure for support and development of small businesses;

creation of preferential conditions for the use by small businesses of state financial, material, technical and information resources, as well as scientific and technical developments and technologies;

establishing a simplified system for registering small businesses, licensing their activities, certifying their products, submitting statistical and accounting reports;

support for foreign economic activities of small businesses, including assistance in the development of their trade, scientific, technical, production, and information relations with foreign countries;

organization of training, retraining and advanced training of personnel for small enterprises, etc.

Main types of support: financial, property, special tax regimes, stimulation of foreign economic activity.

Forms of state support for small enterprises are the provision of financial assistance on a reimbursable and gratuitous basis; financing of federal programs for the support and development of small businesses; providing tax benefits to small enterprises carrying out priority activities; preferential lending and insurance for small businesses; provision of state orders to small businesses on a competitive basis for the production and supply of certain types of products and services for state needs and other forms of support.

Unfortunately, due to the current economic situation, not all forms of support are implemented in practice.

38. Characteristics of the simplified taxation system

An organization has the right to switch to the simplified taxation system if, based on the results of nine months of the year in which the organization submits an application to switch to a simplified taxation system, its income does not exceed 15 million rubles

The following are not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices; 2) banks; 3) insurers; 4) non-state pension funds; 5) investment funds; 6) professional market participants securities; 7) pawnshops; 8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals; 9) organizations and individual entrepreneurs involved in the gambling business; 10) private notaries, lawyers who have established law offices, as well as other forms of legal entities; 11) organizations that are parties to production sharing agreements; 13) organizations and individual entrepreneurs transferred to the taxation system for agricultural producers (unified agricultural tax)

14) organizations in which the share of participation of other organizations is more than 25 percent. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent; to non-profit organizations - and, including organizational and consumer cooperation,

15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people; 16) organizations whose residual value of fixed assets and intangible assets exceeds 100 million rubles. 17) budgetary institutions; 18) foreign organizations with branches, representative offices and other separate divisions on the territory of the Russian Federation.

When applying the simplified tax system, both organizations and individual entrepreneurs pay a single tax, calculated based on the results of economic activity:

Or from income received, rate 6%

Or from income reduced by the amount of expenses. rate 15%

We choose ourselves. However, once the option (object of taxation) has been chosen, the taxpayer has no right to change it within 3 years from the beginning of the application of the simplified taxation system

Until January 1, 2006, the taxpayer did not have the right to change the chosen option (object of taxation) during the entire period of application of the simplified taxation system. A period of 3 years has now been introduced.

Payment of a single tax by organizations exempts them from the obligation to pay:

Corporate income tax,

Organizational property tax

And a single social tax.

Organizations and individual entrepreneurs using the simplified system are not recognized as VAT payers, with the exception of VAT payable when importing goods into the customs territory of the Russian Federation.

Payment of the single tax by individual entrepreneurs frees them from the obligation to pay tax:

Personal income tax (in relation to income received from business activities),

Property tax (in relation to property used for business activities)

And a single social tax (on income received from business activities, as well as payments and other remunerations accrued by them in favor of individuals).

For individual entrepreneurs - a patent!!!

For everyone there is a single minimum tax - 1% of revenue.

Support for small and medium-sized businesses is provided by government authorities Russian Federation, subjects of the Russian Federation and bodies local government, between which the Law on Small Business distributes powers on issues of development of small businesses (Articles 9-11). In particular, the relevant authorities are developing and implementing federal, regional and municipal programs for the development of small businesses, forming an infrastructure to support them, and applying the adopted support measures.

The infrastructure for supporting small businesses includes centers and agencies for business development, state and municipal funds for supporting entrepreneurship, credit assistance funds, innovation centers, chambers of commerce and industry, consulting and other organizations. For example, the Russian Association for the Development of Small Business, the Russian Agency for Support of Small and Medium Business, the Russian Marketing Association, small business support funds, and a number of other organizations play an important role in the infrastructure of small businesses.

All small entrepreneurs can use state support under the conditions provided for by the relevant small business development programs, with the exception of organizations specified in the Law on Small Business. Such support cannot be provided: 1)

financial organizations: credit, insurance (except for consumer cooperatives) organizations, investment funds, professional participants in the securities market, pawnshops; 2)

highly profitable organizations: organizations - participants in production sharing agreements, gambling business organizations, organizations engaged in the production and sale of excisable goods, as well as the extraction and sale of minerals; 3)

state and municipal unitary enterprises;

14 Commercial (enterprise) law 4)

non-residents of the Russian Federation (foreign citizens and legal entities), except for cases provided for by international treaties of the Russian Federation. The Law on Small Business excludes the possibility of supporting foreign entities, since it is illogical to spend budget funds to support foreign manufacturers. Support is also not provided to commercial organizations with foreign investments if the share of participation of foreign legal entities or foreign citizens in the authorized (share) capital of these legal entities exceeds 25% (Clause 1, Article 4 of the Law on Small Business); 5)

organizations that do not comply with the conditions for providing support provided for by the development programs for small businesses.

As forms of support, the Law on Small Business names: financial, property, information, consulting, as well as support in the field of personnel training, in the field of innovation and industrial production, in the field of handicraft, agricultural and foreign economic activities (Article 16). The conditions and procedure for supporting small businesses are established by the relevant development programs for small businesses. Let's take a closer look at some forms of support.

Financial support can be provided from the budgets of the constituent entities of the Russian Federation, local budgets through the provision of subsidies, budget investments, state and municipal guarantees for the obligations of small businesses.

Federal budget funds are also used to support small businesses, but they are provided to the budgets of constituent entities of the Russian Federation in the form of subsidies in the manner established by Decree of the Government of the Russian Federation of April 22, 2005 No. 239 “On the conditions and procedure for the provision of federal budget funds provided for state support of small businesses” entrepreneurship, including peasant (farm) enterprises." In the Rules for the provision of federal budget funds provided for state support approved by this resolution

1 SZ RF. 2005. No. 18. Art. 1681.

small businesses, including peasant (farm) enterprises, it has been established that federal budget funds intended for state support of small businesses are provided by the Ministry of Economic Development of Russia on a competitive basis to the budgets of constituent entities of the Russian Federation in the form of subsidies to finance activities carried out within the framework of providing state support for small businesses by constituent entities of the Russian Federation , including: the creation and development of infrastructure to support small businesses (business incubators); support for small businesses producing and selling goods (work, services) for export; development of a lending system for small businesses.

Property support is carried out in the form of transfer of ownership and (or) use of state or municipal property, including land plots, buildings, structures, vehicles, etc., on a reimbursable basis, free of charge or on preferential terms. The specified property must be used for its intended purpose. Otherwise, state bodies and local government bodies that provided property support have the right to go to court with a demand to a small business entity to terminate the rights of ownership and (or) use of the relevant property.

For example, the Decree of the President of the Russian Federation “On measures to eliminate administrative barriers in the development of entrepreneurship” provides for such measures to support individual entrepreneurs and small enterprises, the production of their own products constitutes at least 75% of the total volume of goods and services sold by them, such as provision on a competitive basis preemptive right for the rental of state and municipal property, reducing rent and utility bills to the level of tariffs provided for budgetary institutions.

The provision of information support is carried out in the form of the creation of federal, regional and municipal information systems, including the Internet, enabling small businesses to obtain the information they need, in particular information about development programs for small businesses, their support infrastructure, their number, the number of workers replaced in them places, turnover of goods (works, services), etc.

Support in the field of innovation and industrial production can be provided in the form of the creation of technology parks, technology commercialization centers, technology innovation and research and production zones; facilitating the patenting of inventions, utility models, industrial designs, breeding achievements; creation of joint stock investment funds and closed-end mutual funds.

For the purpose of implementation public policy in the field of small business development, legislation may provide, in particular, the following support measures (Art.

7 of the Law on Small Business): special tax regimes, simplified rules for maintaining tax records, simplified tax return forms for small businesses.

For example, special tax regimes are

Tax Code of the Russian Federation) and the unified tax on imputed income (hereinafter - UTII.

Ch. 26 of the Tax Code of the Russian Federation). Both regimes provide for the payment of a single tax, which replaces the corporate income tax, the income tax of individual entrepreneurs, the value added tax (with the exception of the value added tax payable when importing goods into the customs territory of the Russian Federation), property tax, and a single social tax. tax. Calculation and payment of other taxes and fees is carried out by payers in accordance with the general taxation regime.

The transition to the simplified tax system can be carried out by individual entrepreneurs, regardless of the volume of revenue, as well as organizations whose annual turnover does not exceed 20 million rubles, the number of employees does not exceed 100 people, and the residual value of fixed assets and intangible assets does not exceed 100 million rubles. The tax rate depends on the chosen object of taxation. If the taxpayer pays tax on income, then the rate is 6%; if the income reduced by the amount of expenses, the rate is 15%. Taxpayers make quarterly advance payments throughout the year. At the end of the tax period, individual entrepreneurs submit tax returns to the tax authorities no later than April 30 next year.

UTII is put into effect by the laws of the constituent entities of the Russian Federation and its payment is mandatory. Taxpayers of UTII are organizations and individual entrepreneurs carrying out activities provided for in Art. 346 of the Tax Code of the Russian Federation: provision of household services, veterinary services, retail trade through small shops, tents, trays. Taxpayers carrying out other types of activities are required to maintain separate tax records. The object of taxation is the taxpayer's imputed income. The UTII rate is 15% of imputed income.

For small businesses there is a simplified accounting system. For example, organizations that have switched to a simplified taxation system and individual entrepreneurs are exempt from maintaining systematic accounting. They maintain a book of income and expenses of organizations and individual entrepreneurs, in which, in chronological order, based on primary documents, they reflect in a positional way all business transactions for the reporting (tax) period.

For small enterprises, a preferential procedure has been established for payments for state and municipal property privatized by them. For example, the decree of the President of the Russian Federation “On measures to eliminate administrative barriers in the development of entrepreneurship” provides for such measures to support individual entrepreneurs and small enterprises, the production of their own products constitutes at least 75% of the total volume of goods and services sold by them, such as the provision of installments when paying for privatized state and municipal property.

The specifics of the participation of small enterprises as suppliers (performers, contractors) for the purpose of placing orders for the supply of goods (performance of work, provision of services) for state and municipal needs are enshrined in the Federal Law “On placing orders for the supply of goods, performance of work, provision of services for state and mu-

1 See: Order of the Ministry of Finance of Russia dated December 30, 2005 No. 167n “On approval of the form of the Book of Income and Expenses of Organizations and Individual Entrepreneurs applying the simplified taxation system, and the Procedure for filling it out” // Russian newspaper. 2006. 17 Feb.

422 Section III. Public organization of business activities

basic needs." Data Federal law features of the participation of small businesses in placing an order are provided. In particular, in Art. 15 states that government customers, with the exception of cases of placing orders for the supply of goods, performance of work, provision of services for the needs of national defense and state security, are required to place orders with small businesses in the amount of no less than 10% and no more than 20% the total annual volume of supplies of goods, performance of work, provision of services in accordance with the list of goods, works, services established by the Government of the Russian Federation, through bidding, requests for quotations, in which such entities are participants in the placement of the order, and government customers in cases of placing orders for supplies goods, performance of work, provision of services for the needs of national defense and state security, and municipal customers have the right to place such orders. At the same time, the initial (maximum) contract price (lot price) when placing an order for the supply of goods, performance of work should not exceed 3 million rubles, and when placing an order for the provision of services - 2 million rubles.

Measures to ensure the rights and legitimate interests of small businesses in the implementation of state control and supervision are determined by the Federal Law of August 8, 2001 No. 134-FZ “On the protection of the rights of legal entities and individual entrepreneurs during state control (supervision)”, which establishes the procedure for conducting control measures carried out by state control (supervision) bodies; the rights of legal entities and individual entrepreneurs during state control (supervision), measures to protect their rights and legitimate interests; responsibilities of state control (supervision) bodies and their officials when carrying out control activities.

1. Support for small and medium-sized businesses and organizations that form the infrastructure for supporting small and medium-sized businesses includes financial, property, information, consulting support for such entities and organizations, support in the field of training, retraining and advanced training of their employees, support in areas of innovation and industrial production, handicrafts, support for small and medium-sized businesses engaged in foreign economic activity, support for small and medium-sized businesses engaged in agricultural activities.

2. The conditions and procedure for providing support to small and medium-sized businesses and organizations that form the infrastructure for supporting small and medium-sized businesses are established by regulatory legal acts of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation, municipal legal acts adopted for the purpose of implementing state programs (subprograms ) of the Russian Federation, state programs (subprograms) of the constituent entities of the Russian Federation, municipal programs (subprograms).

3. State authorities of the constituent entities of the Russian Federation and local self-government bodies have the right, along with the forms of support established by part 1 of this article, to independently provide other forms of support at the expense of funds from the budgets of the constituent entities of the Russian Federation and local budgets.

(see text in the previous edition)

4. Forms of support for small and medium-sized businesses, the conditions and procedure for its provision by the small and medium-sized business development corporation, operating in accordance with this Federal Law as a development institution in the field of small and medium-sized businesses, are determined by the board of directors of the small and medium-sized business development corporation .

5. The Corporation for the Development of Small and Medium Enterprises, operating in accordance with this Federal Law as a development institution in the field of small and medium-sized businesses, carries out, in the manner established by the Government of the Russian Federation, monitoring the provision of federal executive authorities, executive authorities of the constituent entities of the Russian Federation , local government bodies support small and medium-sized businesses and organizations that form the infrastructure for supporting small and medium-sized businesses, as well as monitoring the provision of support to small and medium-sized businesses by organizations that form the infrastructure for supporting small and medium-sized businesses and draws up a report on the results of these monitoring in the form established by the Government of the Russian Federation, which is included in the annual report of the small and medium-sized enterprise development corporation on the implementation of the program of activities provided for in Part 7 of Article 25.2 of this Federal Law.

(see text in the previous edition)

6. In order to carry out the monitoring provided for in Part 5 of this article, supporting federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies, organizations that form the infrastructure for supporting small and medium-sized businesses submit to the Small and Medium Enterprise Development Corporation information on the support provided to small and medium-sized businesses and organizations that form the support infrastructure for small and medium-sized businesses and on the results of using such support. The composition of this information, the timing, procedure and forms of its presentation are established by the federal executive body exercising the functions of developing state policy and legal regulation in the field of development of entrepreneurial activity, including medium and small businesses.

(see text in the previous edition)

The pressing issue of new forms of government support for small businesses has been around for a long time. The current Federal Law of June 14, 1995 N 88-FZ “On state support of small businesses in the Russian Federation” (hereinafter referred to as Law N 88-FZ) is not only outdated, but has also largely discredited itself. Thus, all kinds of programs for financing entrepreneurship through federal and regional funds led, on the one hand, to abuse of resources allocated by the state (when people “close to power” registered small businesses, received financing, and then bankrupted this business, keeping state money for themselves), and on the other hand, to the inaccessibility of these programs for actual entrepreneurs. There were also numerous other shortcomings of this Law.

Since January 1, 2005, many of them have been eliminated by the Federal Law of August 22, 2004 N 122-FZ “On Amendments to Legislative Acts of the Russian Federation and Recognition of Some Legislative Acts of the Russian Federation as Invalid in Connection with the Adoption of Federal Laws “On Amendments and additions to the Federal Law "On general principles organizations of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation" and "On the general principles of the organization of local self-government in the Russian Federation" amendments. Thus, Articles 2, 8, 9, 10, 15 and 22 of the Law were declared invalid N 88-FZ (i.e., articles concerning the division of powers between the Federation and the constituent entities in relation to the support of small businesses, small business support funds, many of which have not actually operated for a long time, tax benefits, which, in accordance with the tax reform carried out , can only be established by the Tax Code (or by constituent entities of the Russian Federation and municipal authorities exclusively within the powers given by such Tax Code), as well as an article devoted to government projects to support foreign economic activity of small businesses, since it is necessary to introduce new forms of such support).

However, repealing the provisions of Law No. 88-FZ that do not work or that contradict modern Russian legislation is not enough - it is necessary to develop a new regulatory legal framework that will put into effect those rules of the game, those mechanisms for supporting small businesses that are used in developed countries of the world and work. For this purpose, we, the Ministry of Economic Development of Russia, are developing a departmental target program for supporting small businesses and complex projects - support programs, which will soon be approved by a decree of the Government of the Russian Federation. Currently these regulations are already at a high level of readiness and are being approved by the Ministry of Finance of the Russian Federation.

New law to support small businesses

In our opinion, the draft law on small business identifies three key elements:

• criteria for classification as a small business;
• delimitation of competence between the Federation and regions for its support;
• specific mechanisms to support small businesses.

I would like to say something special about the criteria for being classified as a small business.

In the Law in force today, these criteria are scanty.

Reference. The criteria for classifying enterprises as small enterprises (including the average number of employees) are established by Federal Law No. 88-FZ of June 14, 1995 “On state support for small businesses in the Russian Federation.”

According to this Law, small business entities are understood as commercial organizations, in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations (associations), charitable and other foundations does not exceed 25 percent, the share owned by one or more legal entities that are not small businesses does not exceed 25 percent and in which the average number of employees for the reporting period does not exceed the following maximum levels (small enterprises): in industry, construction and transport - 100 people; in agriculture and in the scientific and technical sphere - 60 people; in wholesale trade - 50 people; V retail trade And consumer services population - 30 people; in other industries and when carrying out other types of activities - 50 people. The average number of employees of a small enterprise for the reporting period is determined taking into account all its employees, including those working under civil contracts and part-time, taking into account the actual time worked.

Note that there are no criteria for cash turnover in the current Law - only the maximum number. It turns out that a company with 100 people in Moscow can have fantastic turnover, and from the point of view of the law, it will be classified as a small enterprise and qualify for government support addressed to small businesses. Is this correct? Probably not. Therefore, it is very important to introduce a revolving criterion for classification as a small business. Otherwise, large companies will be able to formally qualify as small enterprises.

As for the turnover indicator used today for the purposes of applying the simplified taxation system (11 million rubles (Article 249 of the Tax Code of the Russian Federation) for the transition and 15 million rubles (clause 4 of Article 346.13 of the Tax Code of the Russian Federation) to terminate the application of this system), although , of course, this is a purely tax criterion, but from the point of view of belonging to a small enterprise, this is generally a microbusiness. For example, in the European Union, the criterion for belonging to a small business is a number of 250 people and a turnover of 40 million euros. But for a small enterprise we have 100 people, and there are no restrictions on turnover at all. So in terms of numbers, most likely, we will move towards the European version. But their turnover criterion is clearly too high for us.

I note that it is not at all necessary that the criteria for small businesses coincide with tax criteria, for example, regarding the right to switch to a special tax regime, the same "simplified". In international practice, it is completely normal to distinguish between these criteria.

In this case, the size of the criterion must be chosen wisely. After all, it is important to find a balance here, since extremes lead to abuse of the Law:

• if a high ceiling is set, large businesses begin to artificially divide, which leads to a nominal increase in the number of small businesses, allowing large businesses to enjoy the preferences established for small businesses;
• if low, then a cloning effect occurs when an entrepreneur who approaches threshold value in terms of turnover, registers relatives as entrepreneurs, and registers further sales turnover in their name, and if it is a company, then, having crossed the threshold, it transfers assets to the newly created organization, and abandons the first one or stops its activities until next year. We observe this effect when applying a simplified taxation system, when the threshold is 15 million rubles. (Clause 4 of Article 346.13 of the Tax Code of the Russian Federation) is clearly insufficient. A similar trend occurs with application of UTII from those regions where it is profitable, only in this case the business division occurs not according to the turnover criterion, but according to the physical indicator used to calculate profitability, which is established in Art. 346.29 of the Tax Code of the Russian Federation for this type of activity. This leads to the fact that truly small businesses that are eligible for benefits, due to the low threshold, are forced to come up with some kind of scheme to take advantage of them.

To accurately determine turnover criteria in Russia, it is necessary to conduct special research - to identify reference groups of enterprises (quite large, up to 1000), to study their real microeconomics and the impact of the tax burden of the proposed regimes on their development strategies. This is done in many European countries. If such work is not carried out, any figures become armchair ones. Today, different figures are proposed - 30, 50, 70 million rubles - but not enough has been done for any of them. business case, since the corresponding statistical base has not been collected. However, this issue cannot be delayed either - the text of the law must be prepared in the first half of 2005, and then it must be agreed upon with other interested ministries and submitted to the Government. Therefore, we are now collecting data to confirm the viability of our proposed criterion for classification as a small business, consistent with Russian business traditions.

Another important point in the development of this bill is the formation of a package of amendments to laws that will collectively promote the development of small businesses, since the law on supporting small businesses should not replace tax, administrative, budget legislation, that is, there is no need to try to fit everything into one law wishes. In this regard, amendments to related laws, for example, to the Tax Code, will be developed.

Government resolutions on small business development programs

As for specific “targeted” programs to help small businesses, we note that they will also be significantly adjusted in comparison with the projects that were carried out by the Federal Fund for Support of Small Business. If in 1995, at the time of the adoption of Law N 88-FZ, entrepreneurs were still quite infantile, waiting for government funding, did not understand that the target money must be used, and if it is a loan, it must be repaid, then today’s entrepreneur is already looking more realistically at things. This means that he must understand that cooperation with the state must be mutually beneficial. That’s why other projects are being developed so that the state can not only give money, but also then ask the entrepreneur or participate in the profits.

The first project is the creation of business incubators

Typically, a small business starts with two global problems- premises and finances. A project to create business incubators, prepared by the Russian Ministry of Economic Development, will help overcome these difficulties.

A business incubator is premises with an area of ​​1.5 - 2 thousand square meters. m and more, where small businesses are located. A beginning entrepreneur is allocated, depending on his needs, 2 - 3 workplaces or a small room (20 - 30 sq. m.). As a result, one business incubator can accommodate up to 100 companies. In the first year they have a preferential rental rate, in the second year it increases, and in the third year the entrepreneur leaves the incubator, and another one takes his place. Over a ten-year cycle, about 500 small businesses will pass through one incubator, which can be registered in the form of an organization or as individual entrepreneur. Multiply by 100 incubators - 50 thousand - so many of them will appear in three years in all regions of Russia. The regions themselves will decide where to create incubators. After all, it can be not only a regional center, although it is clear that for a city with a population of 10 thousand people a business incubator is hardly needed.

The procedure for creating a business incubator is simple. Having chosen a location, regional authorities submit an application to the Russian Ministry of Economic Development, which is considered. When making a decision, the level of depression in the region, the level of development of small businesses in it, the level of unemployment, the potential for entrepreneurial activity, and innovation orientation will be taken into account. At the same time, the region must be ready to invest funds, because federal center will provide money for the construction or reconstruction of a building, provision of communications, computers, office equipment, and not to cover operating expenses. The object will be owned by the constituent entity of the Russian Federation, and the burden of expenses for its maintenance will be borne by the owner. Ideally, the region hires a private company that operates the business incubator: receives rent from small businesses, pays for utilities, legal services, educational programs, etc.

Small businesses, in turn, gain access to the incubator on a competitive basis. I note that this is a competition of business plans, not ideas. But don’t be afraid: business incubators also provide consulting services, both accounting and legal, including teaching how to develop business plans. So this is also a kind of business school, a school for kids. And since incubator administrators are interested in the profits of the entrepreneurs housed there (otherwise they won’t be able to collect the rent), there is a mutual interest, a desire to help the entrepreneur correctly draw up a business plan, calculate everything, organize accounting depending on the form of registration (company or entrepreneur) and the chosen taxation system (general or simplified), help organize the work process in accordance with all technical regulations (sanitary, fire and other rules), advise on legal issues, etc.

For the region, the creation of incubators means taxes, new jobs, and votes in elections. This should not be forgotten, because an entrepreneur is a risk-taker who has his own point of view, who encounters power not only at the everyday level, but also in practice. To date, approximately a third of the country’s regions have already found money to create business incubators and are ready to participate in this project as early as 2005.

The second project is support for export-oriented small businesses

When we talk about supporting industrial exports, everyone represents large companies that produce competitive products and supply them to the foreign market. But there is little understanding of export-oriented small businesses.

However, there are quite a large number of small firms and entrepreneurs who are trying to break into foreign markets, but this exit requires too much expense. So, there are small businesses doing competitive jewelry, computer companies are developers of unique software, and there are many of these in agriculture (for example, farmers in Kalmykia are ready to export organic lamb).

Therefore, there are three support options here:

• interest rate subsidies. We compensate 50% of the rate at which a business received a loan from a bank for an export contract, and thus the cost of credit resources becomes cheaper;
• assistance in entering foreign markets. Often this requires certificates, licenses, confirmations of conformity, which cost a lot of money - we are ready to compensate small businesses for 50% of such costs;
• compensation of costs for renting exhibition space abroad. To enter into an export contract, it is necessary that potential buyers be able to learn about the product. It is for these purposes that a huge number of exhibitions and fairs are held. We offer the entrepreneur compensation in the amount of 75% of his costs for renting space to organize a stand with his products.

Example. For example, the entrepreneur needs to obtain a veterinarian certificate to supply products for export. He pays half himself, showing the seriousness of his intentions, that he shares responsibility and risks with us, and we compensate him for half.

Such a program in Chile led to a 2-fold increase in company exports. But this is not done in one day, the project is long - 5 - 7 years.

Subsidies are provided to the regional executive authority for the implementation of the compensation mechanism within the framework of this program. The executive authority (usually the Business Support Committee) determines the body that will issue compensation. To obtain it, entrepreneurs have an application procedure: authorized body documents are provided (export contract, certificate of absence of tax debt, copies of constituent documents, loan agreement, calculation), they are necessarily registered in the accounting journal, and a decision is made within ten days.

The third direction is support for microfinance organizations (credit cooperatives)

Supporting credit cooperatives is helping the most needy part of small businesses.

Today in Russia the market for microcredits (small loans, for a short period, at high interest rates) is about $350 million. According to estimates, this is only 5-7% of the capacity of the credit market. That is, this market is underdeveloped, although such loans (the average size is $1,000) are very necessary and in demand.

The essence of credit cooperatives is simple: individuals unite in such cooperatives for the purpose of lending to each other for business activities on the basis of mutual guarantees.

It is clear that each of them has limited money, each entrepreneur has a desire to get a cheap resource from the bank. However, although the bank is satisfied with the high rate of repayment of such a loan - 99%, it is not satisfied with the opacity, not very good security for the client, or the absence of collateral at all, and therefore the loan is given at a very high interest rate. Therefore, starting from 2005, we will compensate the interest rate (no more than half) for microfinance organizations so that the cost of the loan for the end borrower is lower. With a small injection of money we can increase the market by 30%. In the future, we are growing a network of credit cooperatives that fill a niche that is not interesting to banks. And then large retail banks can grow from them. By the way, 2005 was declared by the UN as the year of microfinance.

The fourth project is support for small innovative companies

The point is that we, together with the regions, will create several funds through which, with the involvement of a private investor and under the management of a private company, investments will be made in small innovative enterprises (according to the classic investment scheme - purchasing a share of a company, that is, a share in exchange for financing). To implement such a project, an entrepreneur will need to register an organization and then sell a share in it to such a fund.

Funds will be invested in the following proportions:

• 25% - Federation;
• 25% - region;
• 50% — private investor(venture capitalist).

At the same time, it is very important that public money follows the money of a private investor, and is not invested in full on the basis of the decision of some official from the fund (as was often the case in the activities of the now abolished Federal Fund for the Support of Small Business).

When investing money, a private investor assesses risks more realistically (after all, innovation is always a risk), which means that the state has a higher probability of winning.

New forms of state support for small businesses

By the way, this scheme has been worked out well in European countries (Great Britain, France).

This scheme is also good because after the payback period of the project (which is usually five years), the state can withdraw from it, sell its share in the business and get back the invested funds. The entrepreneur himself can also buy out this share. And as a result, the state will participate in the project and leave. And the small enterprise will work.

For 2006, we have planned a minimum level: the output should be investment in 100 projects in all regions of Russia.

A.V.Sharov

Director

Department of State

regulation in the economy

Ministry of Economic

development and trade of the Russian Federation

Government support small business development

Along with such main resources for possible economic growth as reducing the share of ineffective state property (it still exceeds 50%), foreign investment, stimulation of medium and small businesses is called the main reserve.

Decades of development of market reforms in Russia have not been accompanied by large-scale development of small businesses. As a result, small and medium-sized enterprises do not occupy the place in the economy that they are given in economically developed countries, where the number of such enterprises is over 80% of the total number of enterprises. This sector of the economy in developed countries employs two-thirds of workers and produces more than half of the gross domestic product. Russia lags significantly behind countries with market economy according to these indicators. The share of small businesses in Russia's GDP is no more than 10–11%, the cost of fixed assets in industry is just over 3%. Revenues to the consolidated budget in 2000 from the activities of the MP amounted to 14.7 billion rubles - this is 1% of the budget revenue. The total number of workers in small enterprises of the Russian economy is 12 million people (19% of the total number). At the same time, in the USA the share of small and medium-sized enterprises in the total number of employees was 70%, in Japan - 78%, Italy - 73%, France - 54%. In Europe there are about 60 small enterprises per 1000 inhabitants, in the USA - about 70, in Moscow - 35 small enterprises.

According to data from a comprehensive survey of small enterprises conducted by the State Statistics Committee of the Russian Federation in 2006, 800 thousand actively operating small enterprises were identified. More than 200 thousand such enterprises were liquidated or were in the process of liquidation.

During the survey, it turned out that the renewal of funds in this sector is much faster than in the economy as a whole, while the quality of investments itself is higher. Thus, the coefficient of renewal of fixed assets for small enterprises is 20% (for large and medium-sized enterprises - 5%). This means that the funds in the first case are completely changed within five years, and in the second - only within 20 years. In addition, the attrition rate for small businesses is 8% versus 1% for the economy as a whole. According to Rybak, Deputy Chairman of the State Statistics Committee of the Russian Federation, a higher value of the renewal coefficient compared to the retirement coefficient indicates that capital accumulation is more active in small enterprises. As for the quality of investments, 57% of small business investments are allocated to the active part of fixed assets (that is, machinery and equipment), compared to 36% for the economy as a whole. The efficiency indicators of small enterprises also turned out to be quite high. In Russia as a whole, labor productivity in them exceeded the corresponding indicator for large and medium-sized businesses in industry by 20–50%, in construction and trade – by 90%. Accordingly, capital productivity in these industries is higher at 22.5; 1.9 and 2.5 times.

SE structure: half of small enterprises are in the trade sector: they account for 51% of their turnover in wholesale trade and 26% in retail trade. Construction accounts for 14% of small enterprises, which provide 28% of contract work in the country. In industry, small enterprises occupy 14%; they are developing most intensively in the light industry, food industry, and in the production of building materials. The ability of small businesses to quickly occupy emerging “niches” in the economy was revealed in connection with changes in customs policy, which allowed small businesses to set up production and enter the market with products household appliances and radio equipment.

At the same time, it turned out that the activity of small enterprises is still low compared to large and even medium-sized ones. The share of small enterprises in the total volume of investments in fixed capital is only about 3%.

In addition, despite the growth of production and services in small enterprises, which is predominantly intensive (it occurs in the context of a reduction in the number of operating ones and a slight increase in employment), their contribution to Russia’s gross domestic product does not correspond to the available capabilities.

37. Forms of state support for small businesses

All this allows us to assert that small business has a fairly high potential, not to mention shadow entrepreneurship that evades official surveys. According to experts and official bodies, in particular MAP, the identified general trend towards the growth of small businesses is not the result of its consistent state support. The prerequisites for such growth were the so-called compensatory effect of the events of 1998 and the favorable economic situation that has developed in recent years.

State funds (including investment resources for the implementation of the Federal Small Business Support Program) were not allocated, and funds for the implementation of measures provided for in the program for 2000–2001 were received only at the end of 2000. This attitude of the Government of the Russian Federation towards small businesses negatively affected the position of the regions when allocating funds to support this sector of the economy.

The experience of economically developed countries suggests that with certain efforts by the state, small businesses can play a more prominent role in the development of the country. Characteristic in this regard is the consistent flexible policy of Japan in terms of supporting small businesses for more than 50 years of the 20th century, the change in this policy in connection with the development of the country and changing priorities.

Department of Small and Medium Enterprises of the Ministry foreign trade and Industry (MVTP) of Japan identifies several stages in the implementation of government policy towards small and medium-sized enterprises, starting from the recovery period (1945–1954).

The table shows the content of measures regarding small enterprises, starting with their development in 1945–1954. The main instruments for supporting small and medium enterprises, which included the creation in 1948 of the Office of Small and Medium Enterprises and ending with the development of amendments to the Basic Law on Small and Medium Enterprises, to a certain extent indicate that domestic practice does not contradict more than half a century of Japanese experience.

Table. Japanese policy towards small and medium-sized enterprises in connection with the country's economic development

1945–1954	Recovery period – development of basic measures and tools for relations between small and medium-sized enterprises – finance, organizational development, management diagnosis and administrative leadership – 194 8 Establishment of the Office of Small and Medium Enterprises
1955–1962	Period of high growth (first stage) – eliminating the duality of the structure (the difference between small and medium-sized enterprises and large enterprises) – systematization of policies regarding small and medium-sized enterprises: finance, organizational improvement, diagnostics and administrative guidance – responses to the division of labor structure between subcontractors
1963–1972	High growth period (second stage) – modernization of small and medium-sized enterprises 1963 Entry into force of the Basic Law on Small and Medium-Sized Enterprises – intensification of tools aimed at eliminating shortcomings – measures regarding small enterprises (Company for Investments and Consultations in the field of small and medium enterprises) – measures to increase share capital – Law on stimulating the modernization of small and medium-sized enterprises
1973–1984	Period of stable growth (third stage) – intensification of knowledge – enrichment of intellectual and management resources (Institute of Management and Technology of Small Enterprises) (Small Business Information Center) (Japan Small and Medium Enterprises Corporation) (Regional information centers for small and medium-sized enterprises in the regions)
1985–1999	Transitional stage (fourth stage) – structural changes and industrial integration – measures to support enterprises at the initial stage of their activities – Law on temporary measures to stimulate the creation of new small and medium-sized enterprises – Law on Intensification of Management in Small and Medium Enterprises -1999 Amendments to the Basic Law on Small and Medium Enterprises
2000 – …	Japan's SME measures have been adopted in relation to the country's economic development and have contributed to the emergence of strong SMEs – even Sony and Honda were once inconspicuous SMEs (the transition from SMEs to large enterprises)

At the same time, there are significant differences: Japan’s policy towards small business is clearly consistent with the trends in the country’s economic development and is sensitive to the “challenges” of the time, including the “challenge of the 21st century.”

Thus, at the second stage of the “high growth period” (1963–1972), in fact, there was a change in the state ideology in relation to small and medium-sized enterprises - a transformation of the “dual structure” of the economy.

The fact is that during the restoration of the Japanese economy in 1945–1954. There were differences between two size groups of enterprises – small (medium) and large firms. They took place in labor productivity, level wages, technology and method of financing. This gave rise to the development of a theory designated by the term “dual structure.” This theory viewed SMEs as weak businesses, also in part because there were too many redundant SMEs, resulting in unnecessary competition. The change in economic circumstances by the early sixties, when it became possible to focus on the diversification of small and medium-sized enterprises, made the relative weakness of their enterprises, compared with large companies, insufficiently justified.

Compared with other developed countries, Japanese small and medium-sized enterprises have large productive forces, and it is obvious that the theory of the “dual structure”, which states that there is a surplus of small enterprises, can no longer be considered true.

This theory has been replaced by an understanding and more complete use of the flexibility factor of small and medium-sized enterprises. In this regard, one of Japan's policy measures regarding these enterprises in the period 1963–1972. was the stimulation of their modernization.

During the period of stable growth (1973–1984), the main attention was focused on creating the prerequisites for intensifying knowledge - the activities of personnel of small and medium-sized enterprises, improving information support. At the end of the twentieth century, the policy of stimulating the creation of new small and medium-sized enterprises was continued, which have confirmed their significance and usefulness for the Japanese economy over a fifty-year history.

The beginning of the 21st century was marked by a fairly high level of unemployment, although, according to analysts, the situation is gradually changing for the better. To maintain high rates of development of the country's economy, the activity of small and medium-sized enterprises is necessary.

Under these conditions, the government initiated a review of policy in this area so that the particularly important instruments used to support small and medium-sized enterprises correspond to the changes taking place around them.

“Small and medium-sized enterprises of the 21st century are seen as good springs of economic development and dynamism, demonstrating their vitality, flexibility and creativity. Measures for SMEs must develop and nurture a wide range of independent SMEs.”

Pages: next →

123See all

State support for small and medium-sized businesses: what can entrepreneurs expect?

In accordance with federal legislation, state support for small businesses should be provided in the following areas:

• formation of infrastructure for support and development of small businesses;
• creation of preferential conditions for the use by small businesses of state financial, material, technical and information resources, as well as scientific and technical developments and technologies;
• establishing a simplified system for registering small businesses, licensing their activities, certifying their products, submitting statistical and accounting reports;
• support for foreign economic activities of small businesses, including assistance in the development of their trade, scientific, technical, production, and information relations with foreign countries;
• organization of training, retraining and advanced training of personnel for small enterprises, etc.

Forms of state support for small enterprises are the provision of financial assistance on a reimbursable and gratuitous basis; financing of federal programs for the support and development of small businesses; providing tax benefits to small enterprises carrying out priority activities; preferential lending and insurance for small businesses; provision of state orders to small enterprises on a competitive basis for the production and supply of certain types of products and services for state needs and other forms of support. Unfortunately, due to the current economic situation, not all forms of support are implemented in practice.

The Concept of State Policy for Support and Development of Small Business formulates the following comprehensive measures to support small business:

1. optimization of regulatory frameworks government regulation small business;
2. improving the taxation system for small businesses;
3. development of a system of financial and credit support for small businesses;
4. improving mechanisms for using state and municipal property for the development of small businesses;
5. improving information support;
6. strengthening and development of the personnel training system for small businesses;
7. active antimonopoly policy and suppression of unfair competition in relation to small businesses;
8. improving the activities of state support bodies for small businesses.

State small business support programs 2018

In 2007, a law was adopted that is aimed at developing and increasing the level of entrepreneurship at the regional level. Since then, the state has regularly made various kinds of decisions and taken measures aimed at supporting small and medium-sized businesses in Russia.

State support for small businesses in 2018 consists of adopting programs and implementing activities local authorities authorities in accordance with federal government programs.

In our material today we will look at the forms and methods of government support for small and medium-sized businesses in our country.

Types and forms of state support in 2018

It should be noted that most entrepreneurs do not use state aid. This is largely due to the fact that many individual entrepreneurs are simply not aware of government support for business.

Full information about all current state support programs for small businesses is contained on the official websites of departments and organizations, administrations and municipal bodies responsible for this area.

Small business support programs in 2018 are expressed as:

1. Subsidies.
2. Grantov.
3. Free training (or training at minimal cost).
4. Internships (workshops).
5. Obtaining leasing on preferential terms.
6. Participation in business incubators.
7. Providing free or preferential legal and accounting services (on outsourcing terms).
8. Purchase (rent) of premises and production sites owned by municipalities.
9. Reimbursement of expenses (or discounts) for participation in promotional events, as well as at fairs and exhibitions.

Instruments of state support for small businesses can be both direct and indirect. Indirect instruments, for example, include: tax holidays initiated by local authorities and the creation of business incubators.

It should be noted that support for small businesses is provided by both commercial and non-profit organizations, acting as partners of the state. It is such organizations that connect representatives business structures and the state. Typically, government partners in supporting small businesses are:

• investment and venture funds;
• public organizations;
• business schools;
• banks and others.

To participate in state program small business support, you should carefully study which small business support programs are operating in a certain region of the Russian Federation in 2018. In addition, each municipality holds events aimed at helping individual entrepreneurs.

State programs to support small businesses in 2018 in the regions of the Russian Federation

To date, some regions of the Russian Federation have already adopted small business development programs that are designed for a long period. These programs regulate the conditions for functional as well as material support for small businesses.

Among the constituent entities of the Russian Federation that adopted small business support programs in 2018 are the following:

• Astrakhan region;
• Altai region;
• Vladimir region;
• Kirov region;
• Krasnodar region;
• Moscow region;
• city ​​of Sevastopol.

In the context of programs approved in the regions, activities have been identified that will contribute to an innovative approach to the development and running of small businesses. During the implementation of small business support programs, budget funds are redistributed between regions for the implementation of local programs.

Support for small and medium-sized businesses is aimed at the development of start-up small businesses and entrepreneurs who are engaged in the field agriculture, industry and production.

State programs to support small businesses in the Moscow region

According to the program for the development of small businesses in the Moscow region, conditions will be created for the work of small enterprises. The main goals of the program include creating new jobs, improving personnel qualifications and developing the infrastructure of small businesses in the region as a whole.

State programs to support small businesses in the Astrakhan region

In the Astrakhan region, programs similar to those in the Moscow region are being implemented. They include, among other things:

• popularization of entrepreneurship;
• creating conditions for fair competition among entrepreneurs;
• improving the investment climate.

Thus, support for small businesses in 2018 is aimed not only at developing the level of small businesses, but also at creating high-quality conditions for the development of the Russian economy as a whole. It is planned to increase the influx of entrepreneurs into small businesses.

For example, in 2017, within the framework of the subprogram “Development of Small and Medium Enterprises” of the state program “Economic Development and Innovative Economy”, 17 billion rubles were allocated to support business in the regions. In addition, there are many more events to assist representatives of small businesses.

Subsidies and one-time assistance for entrepreneurs

The most popular types of government support for entrepreneurs are subsidies and one-time assistance.

If you have been registered as an individual entrepreneur for at least two years, or you are the founder of an LLC that is less than two years old, you can count on a government subsidy. It should be noted that each region of the Russian Federation has its own requirements for obtaining a subsidy. In this case, there are a number of mandatory conditions to fulfill:

• the subsidy expenditure must be targeted;
• expenses must be documented;
• at the end of the reporting period, it is necessary to present acts, invoices and checks to the control authorities.

It should be borne in mind that inappropriate spending of the subsidy or the inability to confirm the use of funds will lead to the need to return the allocated money to the budget.

If you are planning to open a “turnkey” business, then you should not count on subsidies from the state. The fact is that Mr. Small business support programs for 2018 are implemented in the form of co-financing, and an individual entrepreneur will in any case have to invest part of his own funds.

Funds for opening a small business can also be obtained from federal service employment. This is provided within public services to promote self-employment of citizens who have received unemployed status.

When planning to receive one-time assistance from the Employment Center (EC) in your region, you should pay attention to some important points. First of all, you need to register with the Central Employment Center as an unemployed person and prove that all the employment options offered by the center are not suitable for you.

Refusals from proposed vacancies must be justified. You will need to come to the curator and fulfill all the requirements set by the service.

If after a certain period of time you have not been hired, you can move on to the next stage by making a statement that you are ready to open own enterprise small business.

You may be offered to take courses for free.

Directions and forms of state support for small businesses

In addition, you will need to create detailed business plan. If it is approved, you can register an individual entrepreneur or become the founder of an LLC.

After registering an individual entrepreneur, you will need to provide documents confirming the status of an individual entrepreneur to the Employment Center and enter into an agreement to receive one-time financial assistance (for running a small business).

Do not forget that reporting is very important for the employment service. The most important thing is to correctly fill out documents regarding the expenditure of funds, and there will be no claims against you.

also interesting: