How can entrepreneurs in the Moscow region apply for a subsidy for the purchase and leasing of equipment?

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Evgeniy Malyar

Updated: February 2, 2021

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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.

Deadlines for consideration of applications and payment of subsidies

The received application will be considered by the Federal Tax Service within three working days. If the company or individual entrepreneur complies with the listed conditions, the Federal Tax Service will calculate the subsidy, and the Federal Treasury will make the payment.

The hybrid work environment is addictive

Business

If the application is received in the first half of the month, the payment will be made after the 18th day of the month following the month for which the subsidy is provided

The Federal Tax Service will inform the applicant about the fact of payment of the subsidy in his personal account or by mail to the address of the location of the organization (according to the Unified State Register of Legal Entities), the place of residence of the individual entrepreneur.

Types of financial state support

What an entrepreneur can count on:

1. Assistance for starting your own business – up to RUB 300,000.
2. Subsidy for each hired employee - 60,000 rubles.
3. Grants for repayment of a lump-sum contribution - the amount of the benefit varies in different regions.
4. One-time allowance for an existing business – 25,000 rubles.
5. 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.

Subsidies for small businesses in Moscow: hotels

Individual entrepreneurs and legal entities registered in Moscow for at least six months can receive a subsidy for the development of the hotel business (Resolution No. 741-PP, Order No. P-18-12-50/20).

What is reimbursed:

• costs for purchasing or leasing equipment – ​​up to 35% and 25%, respectively, for domestic and imported equipment;
• interest on a loan to support activities and purchase equipment - in the amount of the key rate of the Central Bank plus 5% - for domestic equipment, and in the amount of the key rate - for the purchase of imported products;
• utility costs – up to 70%.

The total subsidy amount is up to 10 million rubles.

The conditions for subsidizing the purchase and leasing of equipment, interest compensation are similar to subsidies for residents of technology parks (since general regulations apply). Utility bills are subsidized for the period from January 1 to December 1 of the year of application.

How to obtain: ]]>submit an application]]> before October 30, 2021 to the Department.

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.

List of affected areas

The list of industries affected by the coronavirus pandemic was determined by Russian Government Resolution No. 434 of April 3, 2020 “On approval of the list of sectors of the Russian economy that were most affected by the worsening situation as a result of the spread of the new coronavirus infection.” This list includes the following areas: hotel business, catering, physical education and recreation and sports, trucking, air transportation and airport activities.

Affected industries also include: conference and exhibition activities; activities of additional education organizations, non-state educational institutions; activities to provide household services to the population (repairs, laundry, dry cleaning, hairdressing and beauty salons).

The IT sector at the time of publication of the material was not included in the list of affected areas, despite the fact that on March 30, 2021, the Association of Computer and Information Technology Enterprises (APKIT) addressed the Ministry of Telecom and Mass Communications of Russia with a corresponding request. On April 27, 2021, as CNews reported, the Ministry of Telecom and Mass Communications sent a letter to the Government with a list of 15 proposals to support the Russian IT sector, which suffered greatly as a result of forced global measures to combat coronavirus.

In its letter, the Ministry of Telecom and Mass Communications proposed, among other things, to suspend a number of requirements of the Yarovaya Law, defer until the end of 2021 the payment of income taxes for employees of IT companies and cancel their payment of insurance contributions to the payroll fund. After the termination of the deferment, the Ministry proposed to provide companies with the opportunity to pay taxes on preferential terms over the next three years. The letter also mentioned zeroing out VAT on services related to food delivery, online education and telemedicine.

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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.

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:

1. 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.
2. After preliminary preparation in the form of business planning, an application for a small business grant is submitted.
3. 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.

1/5. Support for small and medium-sized businesses: taxes and insurance premiums

Tax benefits for businesses due to coronavirus are now divided into five categories.

• Write-off of taxes and insurance premiums for the second quarter of 2020
  : April, May and June. This benefit for business was announced by the Russian President in an address on May 11. It concerns entrepreneurs and companies operating in affected industries. Please note: in this case we are talking about a complete write-off, and not about a deferment or transfer of payments. How to receive this benefit has not yet been specified.
• Tax deduction for insurance premiums
  . This benefit is available only to individual entrepreneurs. It, too, was announced by the president on May 11, and there are no detailed instructions on how to get it yet. It is known that entrepreneurs will be able to receive a deduction in the amount of one minimum wage.
• Tax refund for 2021 for the self-employed and tax capital in the amount of the minimum wage
  - for them. Another benefit for businesses due to coronavirus from the May 11 package. Please note: this only applies to self-employed people who registered and paid tax last year. Read more about the self-employed in our article.
• Postponement of deadlines for paying taxes and filing returns
  . This applies to everyone included in the register of small and medium-sized businesses (not only those most affected by the coronavirus). This business support measure automatically applies to everyone; no special actions are required to receive it.
• Tax deferment for medium and small businesses
  . It can be obtained individually - upon application, which must be submitted to the tax office.

New deadlines for paying taxes and contributions

Type of support:

Postponement of payment deadlines without changing the amount.
Who is entitled to:
Organizations and individual entrepreneurs that were included in the register of small and medium-sized businesses as of March 1 and are employed in areas affected by coronavirus.

Type of support:

Extension of the deadline for filing a property tax return for 2019 until June 30, 2021.
Who is eligible:
All payers of this tax.

All new deadlines for taxes, contributions and reporting are in the detailed table of the Federal Tax Service:

Deferment of payment of taxes and insurance premiums for up to a year

Who is entitled to support:

Only for businesses from the list of industries affected by coronavirus.
Conditions for receipt:
The enterprise's income fell by more than 10% (according to the declaration), or the activity became unprofitable in 2021, but was not so in 2021.
How to get a deferment in paying taxes and contributions:
Submit an application to the Federal Tax Service before December 1, 2021. If a deferment is requested for more than six months, a debt repayment schedule will be required. More details on how to submit an application are described in a separate article. You can also download the form there.

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.

What you need to do to get a subsidy

The procedure is as follows:

1. Explore the official website of the Employment Center. Not every region provides subsidies for starting a business, so it’s worth checking out the available options in advance. On the official website of the Employment Service, such information is posted in the “Self-employment” section - the conditions and rules for registration are also listed there. And, for example, for the Moscow region you can get information here. If you cannot find the data online, you can call the central control center or send them a request.
2. Register as unemployed: if local legislation provides support for start-up entrepreneurs, then the second step involves registration. In addition to the standard set of documents, you need to submit two applications: for unemployment benefits and for your intention to run your own business.
3. Get tested. With its help, employment center employees determine the seriousness of intentions and evaluate the applicant’s knowledge. The structure of the test resembles a survey to determine IQ level. However, poor results do not mean a complete loss of the right to a subsidy. In this case, a person can take part in special training courses and after them try to take the test again. Questions in different central centers may differ.
4. Create a business plan. This stage is considered one of the most difficult. Plus, the requirements for registration must be met, although there are no uniform rules, and the position of the specific central bank will have to be taken into account. You can clarify the current conditions in any way: in some institutions they issue a manual, in others they conduct an oral consultation, in others they send you to study samples on your own on the Internet.
5. Submit documents. You can find out the set of necessary documents directly at the Central Tax Service department or on its website. Here you can request one-time financial assistance for the preparation of documents.

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.

How to account for a business development grant

Question : We received financial support from the regional budget in the form of a grant for business development as a small enterprise. The simplified tax system does not take into account the income listed in Art. 251 Tax Code of the Russian Federation.

According to paragraphs. 14 clause 1 art. 251 of the Tax Code of the Russian Federation, grants are means of targeted financing. We apply the simplified tax system with the object of taxation “income”. Is it possible not to include the received grant in income?

Answer : You must include the grant amount in non-operating income. But the procedure for such inclusion will depend on whether the grant was provided within the framework of the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as Law N 209-FZ) or not. Let us explain in more detail.

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