How to get subsidies for small business?

Entrepreneurs in Russia can count on tangible amounts of state support for their activities in the form of subsidies. Based on what criteria do the authorities determine the businesses for which relevant assistance can be provided?

Businesses are entitled to subsidies?

Yes. Subsidies for small businesses, and especially for start-up entrepreneurs, in Russia can be provided both at the state and municipal levels. At the same time, the structure of the corresponding programs can vary widely from one region to another. Everything depends, mainly, on the resources of the budget of a specific subject of the federation or the municipal entity. National-level financial mechanisms aimed at direct subsidizing of small businesses have not yet been developed, despite the existence of a federal business support program. However, there are scenarios that require compensation for the costs of regional budgets related to the provision of appropriate support measures for entrepreneurs. Therefore, federal authorities - mainly the Ministry of Economic Development - although indirectly, but still participate in subsidizing business.

Options for financial support

Depending on the specific regional program, a variety of types of subsidies can be identified. For example, in Moscow there are several basic formats for supporting businesses. For example, in Moscow, there are programs that are adapted to subsidize entrepreneurial initiatives for citizens who are not officially employed. In the context of this type of support measures, the amount of state aid is relatively small - about 60 thousand rubles. In some cases, the city authorities are ready to compensate for business expenses related to the registration of enterprises - in this case, owners of firms can get help of about 25 thousand rubles.

In Moscow, at the same time, larger amounts of financing of entrepreneurial initiatives are envisaged. Assistance in the amount of 500 thousand rubles as a subsidy to support small businesses can get entrepreneurs planning to purchase basic production assets, supply the necessary resources for jobs, purchase software or rent an office. Within the limits of separate items of expenses, compensation of costs in the amount of 100% is possible, but a partial refund is also practiced.

It is noteworthy that taxation of subsidies for small businesses is not provided. This is a big plus for entrepreneurs, who in many cases are experiencing an already high workload in the aspect of various charges and payments to the state treasury.

Compensation for loans

In some cases, subsidies for small businesses are expressed in compensation for part of the costs of servicing bank loans. As a rule, this is a reimbursement of costs associated with repayment of loans in terms of interest rates. Such compensation is provided in the form of a difference between the amount of interest that is payable under a contract with the bank and the amount of the contribution specified in the business plan.

The limiting amount of compensation in question is in many cases tied to the refinancing rate of the Central Bank of the Russian Federation. If the term of payments on the credit schedule is more than three years, then 2/3 of the refinancing rate of the Central Bank is compensated. If 2-3 years is then 1/2. If less than two years - then 1/3. These figures appear in Moscow's business assistance programs.

Assistance in bail

Subsidies for small businesses can also be provided for the purpose of fulfilling obligations related to sureties, as well as bank guarantees. True, the amount of the corresponding compensation can not exceed 90% of the estimated costs of the entrepreneur.

Compensation of licenses and certificates

In many cases, business requires the issuance of a special kind of licenses and certificates. For example, quite often such documents are needed for food industry enterprises. State subsidies for small businesses in this direction can be presented in the form of compensation for costs associated with the design of the necessary sources (usually, here is meant the payment of services of intermediary organizations). The maximum amount of compensation in most cases does not exceed 50%. The amounts in question, however, may be significant. In Moscow, business assistance programs are about 400 thousand rubles.

Compensation for leasing

Quite often enterprises acquire equipment and other resources in leasing. State subsidies may also apply to the costs associated with this line of business. As a rule, the maximum amount of compensation here, as well as in the case, for example, with the payment of a loan, is tied to the refinancing rate of the Central Bank. In some cases, there may be a restriction in the period of accrual of subsidies. For example, according to one of the Moscow entrepreneurs support programs, compensation for leasing is paid, regardless of the term of the contract between the business and the supplier of cars, three years.

The amounts that can be discussed when calculating subsidies for leasing can be significant. For example, in a number of Moscow business support programs, this is 5 million rubles. However, at the same time, not more than 30% of the entrepreneur's expenses for payment of leasing contracts is compensated. At the same time, in the calculation of "formula" can also be taken and VAT - 18%. In this case, the actual assistance from the state will be slightly less, but the VAT, based on certain features of taxation, entrepreneurs can subsequently return or mutually offset in relation to other obligations to the treasury.

Terms and conditions

Based on what criteria are subsidies for small businesses appointed? Everything, again, depends on the policy of a particular region. But, if you try to generalize the relevant criteria, you can still identify some commonality of requirements for enterprises. For example, in many regions the basic condition under which it is possible to receive subsidies for small businesses is that the organization should have no more than 2 years at the time of applying for support. Also among the frequently encountered conditions - the number of employees should not exceed 250 people. Another criterion used in many regions is the amount of revenue. For example, for Moscow this is 1 billion rubles a year.

In most cases, an enterprise that needs a subsidy for small business development should not have outstanding obligations to the Federal Tax Service and extra-budgetary funds. As a rule, the provision of state and municipal support implies that the business will have some amount of its own financial resources. In most cases this is at least 50% of the total amount of the targeted financing.

Based on what other requirements is it possible to get subsidies for small businesses? Again, we note that the corresponding rules vary from one region to another. Consider the options with the requirements that are defined by the Moscow authorities.

The laws of the capital that regulate the subsidization of small business, first of all, prescribe to organizations that claim support measures, registration with the tax authorities of Moscow.

The next requirement is that businesses should not have separate structural units outside the territory of the capital. If there are such, then they must provide income to the budget of Moscow in the amount of not less than 50% of all paid taxes for the year.

If it is a question of the entrepreneur's desire, for example, to receive compensation for leasing - then the corresponding contract with the supplier must be concluded no earlier than January 1 of the year in which the firm applied for subsidization. Also an obligatory condition, in the case of leasing, is the actual presence of fixed assets at the organization's facilities, that is, the use of the compensation subject in real production. Machines and equipment must be in order.

In some cases, a subsidy is possible only if the Moscow authorities did not provide similar support measures to the businessman during the calendar year. That is, for example, if it is a question of the same leasing - corresponding compensations are given in a special order for a certain fiscal year.

Often, subsidies are accrued only if the entrepreneur can confirm the corresponding costs. For example, in the case of leasing, this should be payments in accordance with the schedule that is prescribed in the contract with the supplier.

When the subsidy is not given

What subsidies for small businesses exist, we have studied. Let's consider now the aspect concerning cases when corresponding measures of the state or municipal support to the enterprise can not be rendered. Again, we note that the policies of different regions may differ. In what cases, an entrepreneur may not expect to receive a subsidy for the opening of a small business or to compensate for the costs of a loan, leasing and other types of costs? For Moscow entrepreneurship support programs, the following norms are inherent.

One of the key business barriers to obtaining a subsidy we have already mentioned above is the availability of debts for taxes and other payments to the treasury. The corresponding obligations must be fulfilled by the enterprise at the time of applying for state support.

The firm will not be provided with subsidies if bankruptcy or liquidation proceedings are initiated against it, as well as suspension of activities due to legislative requirements.

The entrepreneur will be refused a subsidy if he has previously received it, but has complied with the conditions regarding its use, with violations. However, for some business support programs, a period has been set for which such actions are canceled - these are three years.

At the time of application, the entrepreneur must comply with all previous agreements with the Government of Moscow concerning the provision and use of subsidies of the type that are currently being requested.

How is the subsidy awarded?

In what process is the assignment of subsidies? The relevant decision is made by the local or regional authority, which is responsible for working towards helping businesses. As a rule, in order to make a decision on the selection of businesses that match the criteria, the list of those who will be assigned a subsidy. As soon as the relevant procedures are carried out, within a period that, according to the norms adopted by the Moscow authorities, is equal to 25 days, contracts are concluded with the entrepreneurs who have been selected. In the terms established by the agreement, financial compensation is transferred to the settlement accounts of businesses.

Documentation

In order to make a decision on rendering assistance to a commercial firm, the authorities must understand that the business plan for the subsidy, as well as all necessary documents from the entrepreneur is in order. What type of paper is the company counting on state assistance to provide to the authority responsible for the direction of work in question? We can for a change consider the list of documents established for entrepreneurs on one of the programs adopted in the Irkutsk region.

First of all, businessmen must fill out an application for corresponding assistance in accordance with the approved form.

The next most important document is the same business plan for obtaining a subsidy. It should reflect the expected sources of revenue, business costs, payback, market analysis, etc.

Also, the entrepreneur must provide the cost estimate to the competent authority (the Irkutsk authorities have also developed a special form for this). It should be accompanied by copies of relevant primary documents.

If the activity of an enterprise requires licensing or certification, it is necessary to prepare copies of the relevant licensing sources.

Further - the register of the supposed expenses filled under the authorized form. If it is a question of a program that provides for compensation of already existing costs, it is necessary to attach documents confirming payment for the relevant supplies or services.

The next group of documents - certificates and other documentary sources, confirming that the company has no debts to the Federal Tax Service and extra-budgetary funds. All these documents must be fresh, ordered not earlier than 30 days before the date of filing the application.

If by law the firm needs to maintain a balance sheet and a profit and loss account, then the relevant documents should also be submitted to the commission that decides on subsidies.

Also, among the sources necessary for the authorities - an extract from the Unified State Register of Legal Entities, as well as copies certified by a notary, certificates of registration of a legal entity or an IP, as well as a document on tax registration.

As we see, not only a business plan is needed to get a subsidy. The entrepreneur will have to try to collect a large number of additional documents.

Branches

In which segments of the economy should entrepreneurs be employed in order to count on subsidies for small businesses? According to some experts, the most willingly state bodies and municipalities provide support to companies operating in the innovation field, forming an industrial unit, which conducts activities in medicine, pharmaceutics, which implements scientific research projects with the prospects of commercial implementation of developments.

Regarding the regional aspect, existing business assistance programs are present in very many constituent entities of the federation. For example, in a city like Perm, subsidies for small businesses on one of the programs in 2011 (based on the results of the three-year program) received 245 enterprises. The regional budget spent about 19.7 million rubles on supporting measures. That is, the authorities as a whole promote entrepreneurial initiatives - work is not limited to formalities.