Subjects of Small and Medium Entrepreneurship
1. Subjects of small and medium-sized entrepreneurship include consumer cooperatives and commercial organizations entered into the unified state register of legal entities (excluding state and municipal unitary enterprises), as well as individuals entered into the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter - individual entrepreneurs), peasant (farmer) households meeting the following conditions:
1) for legal entities - the total share of participation by the Russian Federation, subjects of the Russian Federation, municipal formations, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the charter (contributed) capital (unit trust fund) of the aforementioned legal entities should not exceed twenty-five percent (except for assets of shareholder investment funds and closed unit investment trusts), the share of participation belonging to one or several legal entities that are not subjects of small and medium-sized entrepreneurship should not exceed twenty-five percent (this restriction does not apply to joint-stock companies whose activities consist in the practical application (implementation) of results of intellectual activity (software for electronic computing machines, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, trade secrets (know-how), exclusive rights rights belonging to the founders (participants) of such commercial companies - budgetary scientific institutions or scientific institutions created by state academies of sciences, or budgetary higher education institutions or higher professional education institutions created by state academies of sciences;
(as amended by the Federal Law of August 2, 2009, No. 217-FZ)
2) the average number of employees for the previous calendar year should not exceed the following maximum values of the average number of employees for each category of small and medium-sized business entities:
a) from one hundred one to two hundred fifty people inclusive for medium-sized enterprises;
b) up to one hundred people inclusive for small enterprises; among small enterprises, micro-enterprises are distinguished - up to fifteen people;
3) revenue from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the maximum values established by the Government of the Russian Federation for each category of small and medium-sized business entities
Source: Federal Law No. 209-FZ dated July 24, 2007 (as amended on December 6, 2011) "On the Development of Small and Medium-Sized Entrepreneurship in the Russian Federation"
Морфология
Род
Понятие «субъекты малого и среднего предпринимательства» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | субъекта малого и среднего предпринимательства | субъектов малого и среднего предпринимательства |
| Д | субъекту малого и среднего предпринимательства | субъектам малого и среднего предпринимательства |
| В | субъект малого и среднего предпринимательства | субъекты малого и среднего предпринимательства |
| Т | субъектом малого и среднего предпринимательства | субъектами малого и среднего предпринимательства |
| П | субъекте малого и среднего предпринимательства | субъектах малого и среднего предпринимательства |