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Evgeniy Malyar
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- What is a government subsidy?
- Legal basis
- Subsidies for entrepreneurs in 2021
- Ensuring self-employment for individuals
- Subsidy for individual entrepreneurs for business development
- Business plan for an individual entrepreneur to receive a subsidy
- Subsidy for business development for LLC
- Regional subsidies for small and medium-sized businesses
- Documents for receiving a subsidy
Small and medium-sized businesses are the financial foundation of the national economy of any country. It is small enterprises that provide the lion's share of employment. For this reason, Russia provides targeted support to entrepreneurs who want to open and develop their own business. State program subsidies to small and medium-sized businesses will be discussed in detail in this article.
Subsidy goals
According to statistics, in economically developed countries, 8 out of 10 people work as part of small businesses.
In Russia, this figure is much lower, and small businesses are just beginning to gain momentum. Its development has a beneficial effect on the economic growth of the country. This explains the state's interest in increasing the number of entrepreneurs. It is not for nothing that the amount of annual financial support from the state amounts to more than 12 billion rubles.
Why is the state policy towards small businesses pursued?
- The emergence of new companies increases competition in various areas of service provision or production, which guarantees an increase in the quality characteristics of products.
- The number of unemployed is decreasing: some of them become entrepreneurs and create new jobs for another part of the unemployed population.
- Each of them pays taxes, due to which the number of contributions to the budget increases.
A person who dreams of working “for himself” has the opportunity to receive initial capital or money for business development. Its absence becomes a frequent cause of inaction. Therefore, the opportunity to receive subsidies for small businesses can rightfully be considered a favorable environment for a successful startup.
Payment terms
It has been established that the application is considered within 3 working days, and payments for April will go out after May 18, for May - after June 18 due to the deadline for submitting reports on the number of employees to the Pension Fund. Payments have not yet started, so it is difficult to say how long in practice it will take from the moment the application is sent to the receipt of money in the account.
The tax office will definitely inform you about the results of the review via TKS or mail, however, due to the fact that the situation is unusual and there will be many applications for payments, we recommend that you independently monitor the fate of your application.
Types of financial state support
What an entrepreneur can count on:
- Assistance for starting your own business – up to RUB 300,000.
- Subsidy for each hired employee - 60,000 rubles.
- Grants for repayment of a lump-sum contribution - the amount of the benefit varies in different regions.
- One-time allowance for an existing business – 25,000 rubles.
- Grants from business development funds – up to 15 million rubles.
In addition, the following programs exist to support small businesses:
- subsidies for the down payment or lease payment - up to 15 million rubles.
- leasing grant for beginning businessmen – up to 1.5 million rubles.
- assistance for the purchase of modern equipment - up to 15 million rubles.
- grant for beginners - up to 500 thousand rubles.
Candidates in whom the state is interested have the opportunity to take out a loan on preferential terms. Vnesheconombank is involved in this area.
For businessmen whose activities are related to the social sphere, you can receive compensation for expenses:
- for the organization of innovation centers - up to 5 million rubles.
- opening of private kindergartens - up to 15 million rubles.
- for the creation of centers for the education and pastime of preschool children - up to 1.5 million rubles.
Regional support programs
Details and conditions of support programs on the basis of which you can apply for state assistance in business development can be found on regional portals for small and medium-sized businesses. In search engines, you can enter a query like this: “regional portal of small and medium-sized businesses <city>”.
For example, we enter the request “regional portal of small and medium-sized enterprises Saratov” and go to a website that provides detailed information on types, forms, and support infrastructure.
You can also use the search in the “SME infrastructure centers in your region” section on the “My Business” website.
Where to contact
The following organizations provide subsidies for small businesses:
- Local government body (administration)
- TsZN - labor exchange
- Chamber of Commerce and Industry
- Business incubator
If there is no finance, but there are interesting developments in the field of innovation, you can win a grant on a competitive basis from the small business support fund:
- Innovation Promotion Foundation
- "Skolkovo"
- RVC is a Russian venture capital company
- RUSNANO group
- IIDF – fund for IT startups
The Ministry of Agriculture provides support to supporters of agriculture.
Contributions to pension insurance for individual entrepreneurs without employees will be 20,318 ₽
For individual entrepreneurs without employees from affected industries, insurance premiums for compulsory pension insurance in a fixed amount for 2020 will be 20,318 rubles.
This means that if the individual entrepreneur’s income does not exceed 300 thousand rubles, the entrepreneur will have to pay 20,318 rubles in the form of an insurance premium in 2021. If the income is more than 300 thousand rubles, then you will need to pay 20,318 rubles + 1% of the amount of income exceeding 300 thousand rubles (but not more than 162,544 rubles).
For other entrepreneurs, the fixed amount of pension insurance contributions in 2021 will be 32,448 rubles.
Who cannot count on a subsidy
The state is not interested in entrepreneurs who are engaged in:
- production of alcohol and tobacco products;
- mining;
- issuing loans;
- various types of insurance;
- non-state pension funds;
- investment organizations;
- pawnshops;
- gambling business.
Subsidies also cannot be issued to citizens of other countries who decide to open a business in Russia.
General information
According to the law, a citizen who has submitted documents to a special commission and received a positive response can receive a subsidy.
Subsidies are issued free of charge for a specific purpose, confirmed by a business plan.
With government support, a novice entrepreneur can solve the following problems:
- Purchase the equipment necessary for production. But it should be understood that machines, cars or other instruments or devices cannot be sold or transferred to strangers until three years have passed .
- Buy, renovate or rent premises of the required size. You can only spend 20% of the subsidy. The agreement is formalized, since you will have to account for the funds spent.
- For the acquisition of intangible assets necessary for successful business. Entrepreneurs will not be able to do without a license, patent, technology or other assets.
- You can spend no more than 20% of the subsidy amount on the purchase of raw materials.
In a word, having received a subsidy from the state, an individual entrepreneur should use it only for his small business and for its development.
COMMENT! Entrepreneurs who plan to produce tobacco products or alcohol will not receive government support.
Benefit from the employment center
Receiving a subsidy at the labor exchange is possible only for the officially unemployed, that is, the person must be registered with the employment center.
After deciding to become an entrepreneur, you will need to put the essence of the future project on paper in the form of a business plan. This will be needed to present the idea to a special commission that makes a decision on issuing or refusing financial assistance.
What the process for receiving benefits looks like:
- The applicant registers with the Employment Center and receives official unemployed status. This is possible if the person does not have a job and is not a legal entity or individual entrepreneur.
- After preliminary preparation in the form of business planning, an application for a small business grant is submitted.
- At the convening of a special commission, a potential businessman defends a business plan for his planned business activity.
If the commission approves a business project, the action occurs according to the following scheme:
- The employment center enters into an agreement with the unemployed, which stipulates the conditions for receiving and using funds.
- Registration of the applicant as an individual entrepreneur or LLC with the tax office.
- Registration with the Pension Fund, Social Insurance Fund
After which the allocated amount is transferred to the account provided by the entrepreneur. When spending money, you should remember that it can only be spent on targeted needs. Therefore, when purchasing equipment, office equipment and other goods, it is necessary to save all receipts in order to subsequently report to the central control center.
A subsidy for small businesses is a free payment, but only if:
- the entrepreneur will work in the project for at least 3 years;
- provide evidence of activities in the form of quarterly reports to various funds;
- In some cases, on-site inspections are possible.
You should understand for yourself that the money will be required to be returned if the benefit is spent on other purposes, the enterprise has closed and does not make contributions to the tax office and other authorities.
Confirmation of the intended use of funds
The entrepreneur has 90 days from the date of conclusion of the contract to spend the subsidy and document the expenses. Funds can be directed only to positions presented in the business plan in the appropriate section. The following can be used as confirmation:
- sales receipts;
- money orders;
- contracts with suppliers;
- invoices;
- payment receipts;
- certificates of work performed, etc.
It is better not to delay submitting papers, so that if errors in the form are identified, there is time to correct them.
Innovation Promotion Foundation
A state organization engaged in the development of entrepreneurship in the scientific and technical field has 6 existing financial support programs:
smart ass
Talented scientists aged 18-30 have the opportunity to receive a grant in the amount of 500 thousand rubles. The time allocated for research work is 2 years.
Expected results:
- registration of copyright for development within the framework of research for which a grant was issued;
- development of a startup business plan;
- the project was processed by an online pre-accelerator approved by the Foundation;
- commercialization of research results.
If it was not possible to achieve the desired result within 24 months, you will need to return the amount issued.
Start
The program is designed to open or support startups that have great prospects for promoting their development - a new product - on the market. The following can receive assistance in the amount of 2-5 million rubles:
- organizations registered for no more than 2 years, which have not previously received subsidies for small businesses;
- individuals who, if they win, should become legal entities.
What is expected from an innovator:
- copyright for the development is registered in the enterprise;
- for the director this should be the main place of work;
- new employees are involved in the project - 3-6 people;
- creating a website and posting detailed information about developments on it;
- contracts for the sale of the product have been concluded;
- Receiving a profit.
The proceeds from the sale of the product must be no less than the amount spent on the implementation of innovations.
Development
Support in the amount of 15-20 million rubles is provided to organizations that have experience in developing and selling products obtained through high-tech research. The grant is issued subject to planning to create a new product. Completion period: 2 years.
Conditions for receiving:
- the legal entity must not have existing grants from the Foundation;
- 30% of own or investment funds of the grant amount are required to implement the project.
Execution options:
- registration of intellectual property rights in relation to new development;
- product production;
- increase in sales volume according to the proposed plan;
- creation of new jobs.
Internationalization
Subsidies for small businesses under this program are aimed at companies that develop innovations together with foreign partners or sell a new product in foreign markets. The grant amount is up to 15 million rubles.
Who can receive:
- companies with which the Fund has not entered into an agreement during the past 2 years;
- produces and sells goods of its own invention;
- co-financing – at least half the amount of the subsidy;
- experience in supplying high-tech products to other countries.
Expected result:
- registered copyright in Russia and in the country where the products will be sold;
- creation of production;
- constant increase in sales;
- new workplaces.
Commercialization
A grant in the amount of 20 million rubles is intended for a small enterprise that has completed the seed stage of research work and plans large-scale production and sale of goods.
A legal entity that is engaged in high-tech development of a product that can replace a purchased foreign product in the same field has a chance to receive support. In addition, the enterprise must have the same amount of money to implement the project.
Grant objectives:
- creation or expansion of production;
- fulfillment of the proposed plan with a constant increase in sales;
- emergence of new high-tech jobs.
Cooperation
The program works for small companies that develop a product for medium and large enterprises, which subsequently launch a production line with subsequent sales.
Conditions for accepting an application to participate in the competition:
- lack of existing grants;
- experience in conducting knowledge-intensive work and selling research results;
- existence of a partnership agreement with clear terms of interaction for the implementation of the grant.
A partner of a small enterprise can be a medium or large business entity that:
- has a cooperation agreement with the applicant;
- ready to co-finance the project;
- will produce and sell products, and its revenue within 5 years should be at least 100 million rubles;
- ready to buy products from a small enterprise whose revenue should be no less than the size of the grant.
2/5. Rent: deferment for small and medium-sized businesses
Type of benefit:
Deferment of payments for rent of federal property in April-June 2020 for the period proposed by the tenant.
Who is entitled to:
Businesses from the SME register.
Type of benefit:
Exemption from payments for April-June 2021 under lease agreements for federal property, including land plots.
Who is entitled to:
Businesses from the SME register that are engaged in these areas:
Conditions for receiving:
The property is leased for the specified activity, and documents confirm that it is used specifically for this purpose.
How to get both of these benefits:
Contact the Federal Property Management Agency and conclude an additional agreement.
Source:
Order of the Government of the Russian Federation dated April 10, 2021 No. 968-r.
Type of benefit:
Deferment for business rental of municipal and private property.
Who is eligible:
Tenants from industries affected by the coronavirus.
Conditions for receipt:
The agreement was concluded before a high alert or emergency situation was established in the region. Additional conditions are determined by Decree of the Government of the Russian Federation of April 3, 2020 No. 439:
How to get a:
Contact the landlord and enter into an additional agreement.
Type of support:
Possibility to change rent throughout 2020.
Who is entitled to:
Any tenants, regardless of activity.
Law 98-FZ does not stipulate that this type of support is available only to small and medium-sized businesses, which have suffered the most from the coronavirus. But he does not introduce specific measures: they are proposed to be agreed upon with the landlord.
Conditions for receiving:
The lease agreement was concluded before the region was placed on high alert or in a state of emergency due to the coronavirus.
How to obtain:
By agreement with the lessor.
Type of support:
Reduced fees for the period when a business could not use rented property due to coronavirus: due to emergency rules or high alert.
Who is entitled to:
Any tenants, like the previous benefit.
How to obtain:
Upon request (Details are not specified in Law 98-FZ).
Source:
Federal Law 98-FZ of April 1, 2021, Article 19. It stipulates general principles, and details regarding the support of business sectors affected by coronavirus are specified in the Decree of the Government of the Russian Federation of April 3, 2021 No. 439.
Reasons for refusal
Obtaining subsidies for small businesses is a difficult and time-consuming procedure. To receive money for development, an individual entrepreneur should take into account all the nuances for a positive response from the state.
In what cases can you get a refusal:
- OKVED codes were incorrectly indicated when registering with the tax authorities;
- if the applicant has already received financial support and is applying again;
- weak business plan;
- the success of the project requires an amount that exceeds the subsidy;
- there are no details about where and how the funds will be spent;
- the unemployed person has tax debts.
To get help, a potential businessman should approach his preparations with complete seriousness. If an entrepreneur is not well versed in business planning, you can get advice from a professional. Where to apply for a subsidy is up to the individual to decide. This could be a fund, a labor exchange or a business incubator. Everything will depend on the scale of the project.
4/5. Tax audits, account blocking, fines
Type of support:
Suspension of tax audits until May 31.
Who is entitled to:
All taxpayers. The Federal Tax Service has suspended not only inspections, but also fines - if the payer, upon request, does not transfer data or documents to the tax office. This applies to cases where information must be submitted from March 1 to May 31, 2021.
Type of support:
Suspension of debt collection measures until May 1, 2021.
Who is entitled to:
Enterprises from the SME register. The tax office will not send requests with accrued penalties and fines, write off debts or block accounts.
Registration procedure
The selection of entrepreneurs who will ultimately receive government assistance is always carried out on the basis of a competition. At the first stage, all submitted applications are considered. Those individual entrepreneurs who have passed the preliminary selection get the opportunity to defend their business plan before a special commission.
The determining criterion in choosing to allocate financial assistance is the importance of the individual entrepreneur’s field of activity for this particular region, compliance with its social, industrial, cultural and other needs.