Organization infrastructure
Basic forms of financial support for small business in 2017
How to get a subsidy
Tax Regimes
Regulatory legal acts
Basic forms of financial support for small business in 2017
Granting subsidies to small and medium-sized enterprises that have
concluded an agreement (agreements) for leasing equipment with Russian
leasing organizations to create and (or) develop, and (or) modernize the
production of goods (services) to recover part of the payment costs of the
first installment (advance payment)
Subsidies are provided to SMEs under existing leasing agreements in the
amount of not more than 50% of the actually incurred costs for payment of
the first installment (advance) under equipment lease agreements concluded
with Russian leasing organizations no earlier than October 1, 2015, but
not more than 5 million rubles for one SME entity
For participation in the competition are entitled SMEs , engaged in the
extraction of minerals classified as widespread mineral deposits, or having,
the production of goods (services) as the main economic activity according
to the types of economic activity registered in OKVED2 (Russian Classification of Economic Activities):
Section A «Agriculture, forestry, hunting, fishing and fish farming»
(codes 01, 02, 03); Section C «Processing industriesа» (codes 10, 11, 13-18,
20-33); Section D «Provision of electricity, gas and steam; air conditioning»
(code 35); Section E «Water supply;
water disposal, organization of waste collection and disposal
pollution control activities» (codes 36-39); Section F «Construction» (codes 41-43);
Section H «Transportation and storage» (codes 49-53, except for codes 49.32,
49.4 and 52.29); Section I «Activity of hotels and public catering
establishments» (codes 55, 56); Section J «Information and communication
activities» (codes 58-63); Section М «Professional, scientific and
technical activities» (codes 71, 75); Section Р «Education» (code 85);
Section Q «Activities in the field of health and social services» (codes 86-
88); Section R «Activities in the field of culture, sports, leisure
and entertainment» (codes 90, 91, 93); Section S «Provision of other types of services»
(codes 95, 96)».
The minimum average number of employees in an SME entity is 5 people.
Requirements for the subject of leasing: new or imported equipment
(with the exception of equipment intended for wholesale and retail trade),
devices, mechanisms, vehicles, universal mobile platforms, non-stationary
facilities for entrepreneurship activities by SMEs. The equipment should be
manufactured no earlier than January 1, 2011.
Granting subsidies for reimbursement of a part of the costs incurred by small
and medium-sized enterprises related to the acquisition of equipment for the
purpose of creating and (or) developing, and (or) modernizing the goods
production
Subsidies are provided to SMEs that have concluded no earlier than July 1
2015 sales agreement (contracts) for the purchase of equipment for the
purpose of creating and (or) developing and (or) modernizing the goods
production, including equipment installation costs (if any), in the amount of not more than 50% of
the actual costs associated with the acquisition of equipment, but
not more than 10 million rubles per one SME entity
For participation in the competition are entitled SMEs, engaged in the
extraction of minerals classified as widespread mineral deposits, or having
the production of goods (services) as the main economic activity according
to the types of economic activity registered in OKVED2 (Russian Classification of Economic Activities):
Section A «Agriculture, forestry, hunting, fishing and fish farming»
(codes 01, 02, 03); Section С «Processing industries» (codes 10, 11, 13-18,
20-32); Section D «Provision of electricity, gas and steam; air conditioning» (code 35.30.14).
The average number of employees in an SME entity should be:
а) 20 or more people - for SMEs operating in Smolensk and in Vyazemsky and Roslavlsky districts;
б) 15 or more people - for SMEs operating in Safonovsky, Smolensky, Yartsevsky, Gagarinsky and Pochinkovsky districts;
в) 10 or more people - for SMEs operating in Desnogorsk and the other 18 districts.
Equipment requirements: new or imported equipment
(with the exception of equipment intended for wholesale and retail trade),
included in subsection 14
«Machinery and equipment» ОKОF(All-Russian Classifier of Fixed Assets). At the date of filing an application a SME entity
must enter the equipment in the company’s books
Granting subsidies to small and medium-sized enterprises
to recover part of the costs of technological connection
to power grid facilities
Subsidies are provided in the amount of not more than 50% of actually incurred costs for technological connection
to power grid facilities
but not more than 6 million rubles per one SME entity.
Technological connection to the power supply source of power receiving
devices with the maximum capacity of 1.5 MW (taking into account the
previously connected power at this point of connection), should be
implemented no earlier than October 1, 2015.
For participation in the competition are entitled SMEs , having the
production of goods (services) as the main economic activity according to
the types of economic activity registered in OKVED2 (Russian Classification of Economic Activities): Section A «Agriculture, forestry
hunting, fishing and fish farming» (codes 01, 02, 03);
Section С «Processing industries» (codes 10, 11, 13-18, 20-32).
There is no requirement of a minimum average number of employees..
The objects of technological connection cannot be: construction sites
of multi-apartment houses, multi-apartment houses or blocks of multi-storey
buildings; objects used for wholesale
retail and catering purposes.
тел.: 8 (4812) 20-55-35, 20-55-37, 20-55-40
e-mail: invest-smolensk@yandex.ru, ofp@smolinvest.com
How to get a subsidy
Information on the Competitions held, the terms of participation, the list of all required documents, the deadlines for submitting applications and the date of the Competitions can be obtained on the website of the Department for Investment Development of the Smolensk region (hereinafter referred to as the Department) (dep.smolinvest.com) in the section “Business Support” as well as by the following telephones: 20-55-40, 20-55-35, 20-55-37, 20-55-38, 20-55-34.
Participants of all Competitions must comply with the requirements established by Federal Law No. 209-FZ of July 24, 2007 “On the Development of Small and Medium-Sized Enterprises in the Russian Federation”, as well as regional legislation. Information on the Participants must be contained in a single register of small and medium-sized enterprises (rmsp.nalog.ru) more over, the Participants must operate in the territory of the Smolensk region.
To participate in the Competition for a specific form of financial support, it is necessary to file an application and submit a package of the required documents to the Department.
The announcement of every Competition is published in the media (electronic, regional periodicals, etc.) no less than 10 calendar days before the deadline for applications.
Employees of the Department check the completeness of the documents attached to the submitted applications, and also, if necessary, during the period of consideration of competitive applications, have the right to familiarize themselves with the process of conducting business by an SME entity.
Based on the results of the audit, a decision is made:
- on admission to the Competition (information is posted on the Department's website);
- on refusal to admit to the participation in the Competition (information is communicated to the SME subject with justification of the reasons for refusal in the written form)
The decision on the winners of the Competition and on the subsidies granting is made by the Commission for Competitive Selection in order to provide support to SMEs on the basis of consideration of their applications and attached documents. The size of the subsidy is determined by taking into account the points scored by the SME using the scale of the assessment criteria.
The decision of the Commission is communicated to the SME entity in writing
The subsidy is transferred to the SME entity after concluding a contract with the Department for granting subsidies and subject to repayment of overdue debts (if any):
- on payment of insurance contributions to compulsory pension insurance, paid to the Pension Fund of the Russian Federation, and to compulsory medical insurance paid to the compulsory medical insurance funds;
- on payment of insurance premiums paid to the Social Insurance Fund of the Russian Federation;
- on payment of lease payments to the regional budget and budgets of municipal districts and city districts of the Smolensk region (in the presence of the specified rent);
- to the microfinance organization “Smolensk Regional Fund for Entrepreneurship Support”
Tax Regimes
Special tax treatment
Along with the usual system of taxation, small businesses have the right to apply special tax regimes that are singled out separately in the system of taxes and fees and are established by Article 18 of the Tax Code of the Russian Federation
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A single tax on imputed income
Tax returns on the results of the tax period are submitted by taxpayers to the tax authorities not later than the 20th day of the first month of the next tax period
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Unified agricultural tax
The taxation system for agricultural producers. Unified agricultural tax is a special tax regime and is applied along with the general taxation regime
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Patent system of taxation
It is enforced by the laws of the subjects of the Russian Federation and is applied in the territories of the said subjects of the Russian Federation. Patent system of taxation is a kind of a special tax regime.
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Simplified system of taxation
A special type of tax regime, aimed at reducing the tax burden in small business organizations
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The taxation system in the implementation of production sharing agreements
A feature of this special tax regime is that its application does not provide for the introduction of any tax and the establishment of its elements
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