S.V. Tinkov, V.V. Tinkov Ways of perfection of the state support of small businesses in Russian Federation
Ways of perfection of the state support of small businesses in Russian Federation
S.V. Tinkov,
the lecturer of the Moscow financial-legal academy V.V. Tinkov
the independent expert
Аннотация. Вступление России во Всемирную торговую организацию может привести к значительному изменению внешних и внутренних экономических условий хозяйствования для национальных предприятий. Эти изменения особенно актуальны для сектора малого предпринимательства. В настоящее время малое предпринимательство в России развито недостаточно. В качестве одной из причин авторы определили проблему несовершенства государственной поддержки малого предпринимательства. В данной статье авторы дают предложения по совершенствованию государственной поддержки малого бизнеса и расширению спектра организационно-правовых форм малых предприятий.
Abstract. The introduction of Russia into the World trading organization can lead to significant change of external and internal economic conditions of managing for the national enterprises. These changes are especially actual for sector of small business. Now small business in Russia is developed insufficiently. As one of the reasons authors have defined a problem of imperfection of the state support of small business. In given clause authors give the offer on perfection of the state support of small business and expansion of a spectrum of organizational-legal forms of small enterprises.
Ключевые слова: малое предпринимательство, государственная поддержка, организационно-правовая форма
Keywords: small business, the state support, organizational-legal form
Necessity of perfection of the state support of small business (SB) is caused also by that the sector of SB is the most adjustable sector of the Russian business. Formation new or change of working economic approach for state regulation and support of sector of SB especially important from the point of view of
amplification of the state protectionism (including from consequences of the introduction of Russia in WTO) in relation to SB as it occurs in economically advanced states (USA, Japan, the countries of the Eurounion). Various questions of perfection of state regulation in sphere of business are investigated by many authors
that creates the base for development of the new proved recommendations.
With a view of development of offers on perfection of the state support of SB we consider necessary to formulate some positive and negative parties of existing system of support which will serve as the base to achievement of an object in view. In the first chapter of research we have defined some problem moments of the state support of SB from the organizational - administrative point of view. On the basis of the spent research we shall undertake attempt to offer the decision of some complexities connected to development of SB in national economy. We shall consider the following problem moments: I). A question of presence specially specified in earlier working Federal statute from June, 14, 1995 № 88-03 «About the state support of small business in the Russian Federation » individual organizational - legal forms (OLF) small business (individual proprietorships - IP) and its connections with modern rates of growth of SB; II). Question of absence in the above-stated law special corporate OLF for SB and possible influence of this circumstance on development of sector of SB; III). A question of necessity of introduction in practice of the Russian business new corporate OLF for SB; IV). A question of utility of economic benefit which can render introduction in the legislation on development of SB new special corporate OLF small business; V). A question of direct action new and before working law on SB on activity of small business at a federal and regional level.
I. Earlier working Federal statute «About the state support of small business in the Russian Federation» (the law on support of SB)
agrees and to the new Federal statute «About development of small and average business in the Russian Federation» (the law on development of SB) under the subject of SB was understood, besides the organizations, and individual OLF - the individual businessman. As has shown the spent analysis, IP is one of the optimal for SB of organizational - legal forms. So, the economic sizes given individual OLF in practice correspond to small scale of business of the subject of SB. However inclusion a priori given OLF in the law on development of SB does not exclude some complexities with state regulation of SB as a whole and given OLF in particular.
In our opinion, the direction of perfection of the state support can go on a way, first of all, perfection of state regulation given individual OLF. For example, in the law on support of SB the quantity of workers which can work for the individual businessman was not specified. If in relation to corporate OLF SB in earlier working law restriction on number of workers (in the industry, in construction, on transport -100 person was directly stipulated; in an agriculture and in scientific and technical sphere -60 person; in retail trade and consumer services of the population - 30 person, in wholesale trade and other branches and at realization of other kinds of activity - 50 person) IP according to the law on support of SB had no such restriction and consequently the unlimited number of workers and was capable to employ, thus to remain the subject of SB. Hence, it was meaningful to register in the new law on development of SB restriction on quantity of workers and for the individual businessman, as it was made by the legislator.
Also the law on support of SB did not stipulate restriction on an annual turnover for individual businessmen. In this connection in practice the individual businessman could have beyond all bounds a high annual turnover, not characteristic to the subject of SB. It also was the problem moment in state regulation of sector of small SB which demanded search of ways of perfection of the state support of SB in this direction. We offer to include in the law on development of SB the positions connected to concrete quantitative restriction of an annual turnover for subjects of SB, having OLF as IP.
It is necessary to emphasize, that in our opinion presence in the new law on development of SB individual OLF - the individual businessman - as a whole renders positive influence on modern development of SB. The instruction(indication) concrete individual OLF small business is direct in the law on development of SB promotes allocation of share IP among other subjects of business, address support of the given kind of subjects of SB, absence of complexities with reference IP to subjects of SB as, in comparison with the organizations, there is no necessity of application of the criteria peculiar corporate OLF of small business (various kinds OLF, a parity of shares in an authorized capital etc.).
II. Absence in the former law on support of SB and in the new law on development of SB special corporate OLF for small business, in our opinion, not only does not render positive influence on development of sector of small business, but also development of SB somewhat brakes. The law on development of SB, as well as the former law, speaks only that
the subject of SB can have any organizational - legal form, except for the state and municipal unitary enterprise. It is possible to allocate this circumstance as the problem moment demanding development of recommendations within the framework of perfection of state regulation of SB. The problem moment of absence special corporate OLF for small business on our belief consists in the following. There is a uncertainty with choice OLF for small business. On the basis of the spent research are allocated 8 OLF the commercial organizations (7 -corporate, 1 - individual) which can be used by proprietors for small business in conditions of city (for example, Moscow or Saint Petersburg). As has shown research, not all from possible corporate OLF small business have high parameters of organizational - administrative efficiency. So, organizational - legal forms as limited partnership (LP) and general partnership (GP) have high organizational - administrative efficiency, however they practically are not used by proprietors for conducting entrepreneurial business as the subject of SB. The problem of absence special corporate OLF for small business is especially allocated on a background of presence special individual OLF.
III. In a context of development of offers on perfection of the Russian legislation in sphere of state regulation and support of small business above-stated we cause statement of a question on necessity of introduction in practice of the Russian business of the new corporate organizational-legal form for small business. A question of necessity of introduction in practice of small business new corporate OLF,
we believe, also it is possible to mark as the problem moment of the state support of SB.
As has shown research OLF of the small business which have been spent in the first chapter of work, existing corporate OLF are not intended only for small business. The most widespread corporate OLF small business as Open Company rather has no enough high organizational-administrative efficiency. But in practice proprietors in the majority for small and even large business prefer to create the organization in the organizational-legal form of Open Company, instead of any another. As a rule, as predominating motive of a similar choice of proprietors their diminished responsibility on duties to Open Company acts exclusively. The imperfection of existing organizational-legal forms of SB marked in the first chapter was confirmed at the analysis of organizational-administrative efficiency various OLF and development of procedure of a choice optimum OLF for SB of various fields of activ
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