For many Russians just embarking on the path of private entrepreneurship, it seems that their activities are akin to a heroic throw into an embrasure: they bear numerous risks and cannot count on anyone or anything but themselves. It cannot be said that such views have no basis, but not everything is so deplorable: state support for small businesses in our country, although not sufficiently established, is still there. And it is within the framework of this support (and more specifically, the state program “Assistance to Beginning Entrepreneurs”) that you can receive almost 60 thousand rubles for the development of your own business free of charge. As everyone knows, “gratuitously” means “free of charge,” that is, this subsidy will not need to be returned or partially compensated. It is enough just to report to the state how this amount was spent (the exact value of the subsidy is 58,800 rubles: 60 thousand rubles minus taxes). However, first things first.

Is there a catch, or why does the state “give” money to start-up businessmen?

But there are no pitfalls here: the state is interested in the development of small business as an economic entity, if only because every entrepreneur makes his contribution (and every successful entrepreneur makes a significant contribution) to the formation of the state budget through tax deductions, creates jobs and develops the national economy. economy. In addition, in order to receive such a subsidy, you must be listed as unemployed and registered with the labor exchange. Everyone knows that everyone who “joins the stock exchange” receives a certain unemployment benefit. And the amount given to a neophyte businessman is nothing more than an annual allowance, paid not in installments (monthly), but in a lump sum.

There is no point in fearing the status of unemployed these days: times when citizens without registration work book They were called parasites; fortunately, they have sunk into oblivion. In return came the understanding that unemployment is normal for market economy phenomenon (unless, of course, it reaches the limit value of 10%). In order to keep this indicator at the required level, the state is trying to regulate the number of unemployed by creating employment centers, whose specialists either help find a job they like or provide assistance in starting a business.

Who can be considered unemployed in our country?

Everything seems to be obvious: an unemployed person is an able-bodied person who does not have a job. however, there are also important nuances here. In accordance with the latest edition of the Labor Code of the Russian Federation, the following groups of Russians do not fall into the category of unemployed:

• persons under 16 years of age;
• women in maternity leave or on parental leave (up to 3 years);
• citizens who retired upon reaching the appropriate age;
• disabled people of the first and second groups;
• founders of limited liability companies;
• full-time students;
• persons in prison or sentenced to correctional labor;
• citizens who are unable (for good reasons) to begin the proposed work.

If a Russian does not belong to any of these categories, but does not have a job, he can safely register with the employment center and receive assistance from the state. However, it should be remembered that in some cases you can lose your unemployed status:

• if within 10 days you refuse two (or more) proposed work options without a valid reason;
• if you do not appear at the employment center to look for work within 10 days from the date of registration;
• if you submit documents containing deliberately false information.

And, of course, you can stop being called unemployed by finding a job. What can you expect when visiting an employment center?

How to find a job using the labor exchange?

So, the state is not ready (which is quite natural) to pay unemployment benefits indefinitely, which is why a curator is assigned to everyone who registers with the employment center. The task of such a specialist is to select a suitable job for the applicant (in accordance with qualifications, experience, life values, candidate requirements). How successful the collaboration between the curator and the unemployed person will be largely depends on the goals of the latter.

So, if the main objective– receiving a subsidy for business development, then all offered jobs must be refused. But - for a plausible reason (after all, otherwise they can be forcibly deregistered). You will have to come up with your own reasons for why, the main thing is that this reason looks convincing and is related to the desire to act in the interests of society.

How to get the desired financial support from the state to start your own business?

In general, the state is ready to provide Russians with three types of subsidies:

• up to 4 thousand rubles for individual entrepreneurs and up to 20 thousand rubles for a legal entity as compensation for registration costs;
• 60 thousand rubles (58,800 rubles in hand) for organizing self-employment - and if you recruit staff from among those who also managed to register for unemployment, you can get the same amount for each of them;
• 300 thousand rubles for organizing self-employment (no longer from federal, but from city authorities) - it’s easy to guess what this a large sum issued to a few, subject to meeting a huge number of criteria.

In a word, it is worth being realistic and remembering the “bird in the hand”, that is, receiving a federal subsidy.

How to do this? The plan for achieving the goal looks quite simple.

1. Write a business plan for an employment center and defend it.
2. Register an individual entrepreneur.
3. Receive funds (they are transferred to the same bank card, on which unemployment benefits are calculated).
4. Report on how the money issued was used.

So, it seems that becoming a subsidy owner is as easy as shelling pears. This is how it will be if you prepare correctly for each stage.

Preparatory activities: the more correct the actions, the better the result

It’s worth starting with collecting information – and a detailed, scrupulous analysis of it. Despite the fact that this subsidy is federal (that is, it must be issued in all Russian regions), it is very important to understand exactly what requirements a particular employment center puts forward for applicants. By the way, at the same time you can ask what other support measures (for example, grants) for small businesses are in place in the region and city. This can be done on the official website of the local administration, as well as directly at the employment center at the place of registration. It would also be a good idea to get legal advice on supporting small businesses.

If you want to receive a subsidy, you need to have enough free time. It will be very useful for passing through bureaucratic authorities (everyone knows what the queues are like) and for attending interviews with potential employers (under no circumstances should you immediately declare your reluctance to “work for your uncle”).

The emotional mood is also important. And, of course, patience: you need to maneuver between the employment center (who wants to quickly find a job for the unemployed) and the potential employer (who does not understand why they are so persistently refusing the vacancy offered to them) competently and almost artistically.

Well, and, perhaps, the most important thing is that you need to accurately understand your goals, desires and capabilities, understand where the business will begin and how it will develop subsequently. All this needs to be reflected in the business plan. By the way, you should start writing it even before leaving your main job - in order to have an “alternate airfield” if the business idea turns out to be untenable.

And now - the most interesting thing...

How to get a subsidy from the employment center: step-by-step instructions

Step one is to register with your local employment center permanent registration and receive unemployed status. To do this, you must submit the following package of documents:

• ID card (passport of a citizen of the Russian Federation);
• document on education (diploma, certificate - in the absence of other documents);
• employment history;
• a savings book or application for opening a Sberbank card indicating its details;
• pension insurance certificate;
• military ID (for men).

This is followed by filing an application for unemployment benefits and obtaining advice from the supervisor of the employment center. The most sensible thing to do during this event is to ask a specialist how you can register as an individual entrepreneur. Then you need to fill out an application confirming your desire to start a business and pass a test.

The second step is protecting the business plan. This is one of the most serious stages of the entire procedure, in many ways similar to an exam: the defense takes place in a separate audience, and a special commission evaluates the effectiveness of the future business. This is preceded by a conversation with a psychologist, whose task is to assess the applicant’s ability to entrepreneurial activity.

There is no need to be afraid of the “exam”: main criterion assessments - the realism of the project and the confidence of the future businessman that he will really succeed. How to write a competent and winning business plan is a topic for a separate discussion, however, there are more than enough resources on the Internet to help you write it well.

The next, third step is submitting an application for a subsidy. All previously collected documents and a business plan must be attached to the application. The received package is submitted to the same employment service. After consideration of the application, if the decision is positive, the applicant is notified that he can now enter into an agreement. Which, of course, is what should be done.

Step four – registration as an individual entrepreneur or founder of an LLC.

The final, fifth step is to submit the registration documents to the employment center along with all receipts for payment of the appropriate fees. Upon completion of this stage, the bank account (passbook or plastic card) there will be funds - 58,800 rubles.

What will this money be enough for and what can you do with it?

It is easy to guess that it is not advisable to spend money allocated by the state and received with such difficulty for personal purposes, if only because in a set period it will be necessary to report on where the subsidy was spent. Invoices, checks, and other paper evidence of expenses are suitable as reporting documents. In addition, it is worth remembering that in the first year of free swimming on the waves of entrepreneurship tax reporting must be submitted not only to the Federal Tax Service, but also to the employment center that issued the subsidy.

Of course, the allocated funds will not be enough to open a turnkey business. It is also natural that the state is not ready to subsidize every type of activity. However, it is known that this money is most readily given to those whose business is related to production, agriculture, the service sector, in a word, with industries that create new jobs. And gratuitous help (especially material) is always better than no help at all. Especially if we're talking about on private business activities.

Help for small businesses: organizational support system + 4 detailed options.

A small business that gives its owner financial independence is the dream of everyone who doesn’t want to work for their uncle.

Unfortunately, not everyone can boast of having a decent amount in their account to start their planned project.

Of course, there is always a way out. In this case, there are several of them - be patient and earn capital, take a loan or borrow from relatives/friends/acquaintances.

But there is also an option like small business assistance, which comes in several types.

So, today we will talk about how our state supports the development of beginning and experienced entrepreneurs.

State assistance to small businesses: organizational system for supporting entrepreneurs

The main regulatory act that we need to rely on in our article is Federal Law No. 209 “On the development of small and medium-sized enterprises in Russian Federation».

With him full text can be found by following the link: http://www.consultant.ru/document/cons_doc_LAW_52144

Also, each region has its own body, which is responsible for implementing measures to help entrepreneurs.

Their full list is posted on the official website of the Ministry economic development Russian Federation in the “Small Business” section: http://economy.gov.ru/minec/activity/sections/smallBusiness

Why is it so important to support entrepreneurs?

Thus, in Russia, thanks to small and medium-sized businesses alone, more than 16 million citizens are provided with work (which is a quarter of the total employed population).

In addition, 20% of GDP comes from SMEs, although in the world this figure is close to 35%, so we have room for improvement.

The role of SMEs in the economy of an entire country is very significant. Let's briefly talk about its importance:

• creation of new jobs;
• formation of healthy competition in the market and adequate pricing of goods and services;
• revenues to budgets of all levels;
• filling those niches where it cannot fit big business(providing household services to the population, small wholesale, marketing).

But small and medium-sized business owners have to constantly face problems and difficulties:

• economic instability in the country;
• flaw financial resources both for opening and developing a business;
• high tax burden and complexity of preparing financial statements;
• constant changes in legislation;
• lack of personnel (qualified specialists prefer to work for business “sharks”, ignoring entrepreneurs);
• difficulty in obtaining loans (not every bank wants to get involved with a small business).

Agree, not every experienced businessman will be able to withstand the difficulties described above, what can we say about beginners.

That is why the state must provide assistance to entrepreneurs.

In 2016, more than 11 billion rubles were allocated from the Russian budget to support SMEs.

But, unfortunately, the amount of assistance to small businesses from the state tends to decrease.

Thus, in 2014, about 20 billion rubles were allocated to support SMEs, and already in 2015 - 17 billion. In 2016, it was planned to provide financial assistance in the amount of almost 15 billion from the federal budget, but in fact it turned out to be 11 billion.

In 2017, this trend towards a decrease in financial assistance continues. The state is ready to provide only 7.5 billion rubles.

Therefore, those who count on it will have to make a lot of effort to get it.

The structure of expenses for assistance to small businesses in 2017 looks like this:

We’ve sorted out the numbers and facts, but what is the government’s assistance to small businesses?

So, there are the following forms of support for SMEs:

• financial - provision of financial resources for opening and developing small businesses (compensations, subsidies, grants, soft loans);
• property - provision of state property to entrepreneurs on the right of use ( land, industrial premises);
• information and consulting- formation information systems, as well as free consultations on doing business (trainings, seminars, courses);
• infrastructure- formation comfortable conditions for doing business, as well as the creation of business incubators, multi-purpose funds, entrepreneur centers;
• organizational- assistance in participation in exhibitions and fairs.

Help for small businesses: who can count?

The priority areas that the state is ready to help are:

• area of ​​food and industrial production;
• innovation;
• provision of household and utility services;
• healthcare;
• tourism, in particular ecotourism;
• folk craft and creativity.

Help for small and medium-sized businesses: 4 types

In general, we can distinguish 4 types of financial assistance to small and medium-sized businesses from the state. Let's look at each of them.

1. Money from the employment center (self-employment grant).

In order to combat unemployment and informal employment, the state is ready to provide one-time financial assistance for starting a small business.

The amount of assistance in 2017 is 58.8 thousand rubles.

If your business can provide work for one or more citizens, then the self-employment grant can be increased by 58.8 thousand rubles. for each hired employee.

This program applies exclusively to the opening of individual entrepreneurship and cannot be applied to:

• minors (under 16 years of age) and pensioners;
• full-time students;
• current individual entrepreneurs or founders of LLC;
• citizens with disabilities belonging to a non-working group;
• young mothers on maternity leave;
• those who work under an employment contract;
• those who refused the job offered at the employment center.

In addition to the documents that must be submitted in order to register with the employment center, in order to receive government assistance for small businesses you will need:

• statement;
• copy of bank account;
• project.

If you are unemployed and want to get start-up capital to start your own business, you will need to take the following steps:

So, your application is approved, after which they will conclude an agreement with you that you have received money to open a business. The funds received must be spent only for their intended purpose and must be moved strictly according to plan.

You must appear within the deadlines established by the employment center to provide reports on the funds spent.

In case of violation of the terms of the contract (misuse, termination of business activities ahead of schedule) you will need help received.

2. Grants for beginning entrepreneurs.

This option of helping small businesses from the state is suitable for those who have a certain amount for its opening and development.

That is, funds are ready to compensate part of the costs of opening a business in the amount of up to 500 thousand rubles.

The grant scheme is as follows:

Drawing up a strategy.

This includes drawing up a detailed business plan that will cover production, organizational, financial, and marketing issues.

Study of public funds.

On the ministry’s website you can find bodies and funds that are ready to support.

Familiarize yourself with the areas and requirements for candidates in which organizations operate.

Preparation of documents and application.

This stage must be approached with all responsibility, because if even one document is missing or the application is filled out incorrectly, the commission may reject your candidacy.

Submitting an application and waiting for the commission's decision.

The commission amounts to a certain point system, by which it evaluates submitted projects.

The one who dials greatest number points and will become a grant recipient.

The funds received can be used to purchase equipment, supplies, raw materials, and cover rent, but not to pay salaries to employees. In any case, the use of money should be targeted.

Unfortunately, not everyone can receive such a grant to open a small and medium-sized business.

For the rational distribution of financial resources, the state can determine various requirements for candidates:

• entrepreneurial age no more than 2 years;
• taking basic courses in entrepreneurship;
• the business should not be associated with gaming, banking, insurance activities, as well as the provision of intermediary services and resale of goods;
• absence of debts to the state;
• employment of a certain number of people.

• laid off from their previous place of work;
• university graduates;
• single mother;
• retired military;
• disabled people.

Ideas that the commission will consider for grants:

• innovation;
• socially significant industries;
• Agriculture;
• export-oriented production;
• education;
• tourism;
• advertising, marketing.

3. Loan on preferential terms.

Getting a loan from a bank is quite difficult and painstaking work, which does not always end in success.

Therefore, why not try your luck and ask for a loan from the state, but on preferential terms?

The essence of obtaining a preferential loan comes down to the following:

1. Guaranteed lending support is provided by the Federal Corporation for the Development of Small and Medium Enterprises.
2. As of this year, preferential rates for lending to small businesses are 11%, for medium-sized ones - 10% (for comparison: you can take out a loan on regular terms at 24-25% per annum).
3. The maximum loan size is 1 billion rubles, and the term is 3 years.
4. Loans are issued to those entrepreneurs whose successful activities last for about six months.
5. Loans are not issued to those who are on the verge of bankruptcy, who have outstanding debts and questionable credit history.

A loan on preferential terms can be issued for the following purposes:

• increase in working capital;
• purchase of real estate and transport for doing business;
• participation in government contracts.

4. Subsidizing small and medium-sized businesses.

Assistance to small businesses from the state in the form of subsidies is carried out on the basis of Decree of the Government of the Russian Federation No. 1605: http://www.consultant.ru/document/cons_doc_LAW_173683

For those who don’t know: subsidies are the receipt of a certain amount of funds for specific purposes.

As a rule, money is issued free of charge and irrevocably. Unlike a grant, the amounts of which are received in tranches, the subsidy is received in one amount at once.

To help small and medium-sized businesses, the following types of subsidies are issued in the following amounts:

The size of subsidies may differ in different regions, but the scheme for issuing them is approximately the same:

1. Compliance check:
   • the period of activity of the enterprise is no more than 2 years;
   • no debt;
   • the candidate himself is able to cover the costs of the project in the amount of 50% of the total amount.
2. Filing an application
3. Acceptance of application
4. Competitive selection
5. Receiving subsidies, providing reports on the targeted use of assistance to small businesses.

New Government program gives beginners the opportunity

entrepreneurs to open their own business.

How to get this help is described in detail in the video:

Small Business Assistance Program

In 2017, the following government assistance programs for small businesses will be in effect:

• “Cooperation” - you can get up to 20 million rubles. for business development, namely: improving the quality of the goods produced or services provided;
• “Development” - the maximum amount of assistance to small businesses can be 15 million rubles, which must be spent on improving production and creating new jobs;
• “Start” - carried out in 3 stages: 1 million rubles, 2 million rubles. and 3 million rubles. This small business assistance program focuses on the creation of new products and technologies.

The proposed list does not end here, since there are many other programs, as well as funds that provide support to entrepreneurs.

Help for small businesses is not limited only to the state. There are many foreign venture and investment funds that are ready to cooperate with young and promising entrepreneurs.

You just need to knock on all doors, and not wait for someone to sponsor your idea.

Of course, those who produce a socially significant product or have made an innovative breakthrough have a greater chance of success. But again, everything is in your hands, so don’t be lazy and start taking action.

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If you dream of opening your own business, but there is not enough money to purchase equipment, raw materials, renting premises, advertising and other investments necessary to organize a business, do not give up on your goals, there is still a way out. In this case, a self-employment program for the development of small businesses from the employment center with the support of the Russian Government will help, which consists of providing financial assistance to young, aspiring entrepreneurs who want to start their own business.

The employment service is interested in the success of the implementation of a business idea, since every registered individual entrepreneur is a taxpayer, and the more projects implemented, the better performance region.

However, despite all the attractiveness of the offer from the employment center, the percentage of citizens applying for such assistance is very small and the dream remains just a dream. Therefore, we will analyze in detail how to implement your business idea and what is needed for this.

What is the support for small businesses from the employment center for 2018:

The program to promote self-employment of unemployed citizens from the employment service consists of helping young, start-up entrepreneurs by receiving free one-time financial assistance in the amount of 58,800 rubles. for 2018. If the enterprise plans to use hired labor, then you can issue the same amount for each hired employee. This is the most accessible and widespread small business development program provided by the employment center. To do this you need to have a desire to work and a business plan. However, you need to remember that the enterprise must exist for at least 1 year, otherwise the funds paid will need to be returned to the budget of the employment service. At the same time, report on the money spent, provide quarterly reports on the activities of the enterprise to the labor exchange.

It is possible for beginning entrepreneurs to receive up to 300,000 rubles from the employment center, but the conditions for this are equity participation by the state and the presence of entrepreneurial experience for more than a year.

Another type of assistance from the employment service in the development of small businesses is a debt guarantee. It consists in the fact that the state acts as a guarantor to a banking institution.

To participate in the small business subsidy program you need:

• • stand on, have unemployed status for accrual;
  • if you decide to open a business, write an application to the employment service to participate in the self-employment program for the unemployed ();
  • pass professional testing, demonstrate entrepreneurial abilities;
  • writing your business plan is perhaps the most important point. After all, how competently you draw it up will depend on the decision of the employment service commission. If you doubt your abilities, you can entrust this to professionals, but such a service may not be cheap. But don’t underestimate yourself, you probably understand your industry better than others and can describe in detail what the work involves, what investments are needed for the purchase of equipment, materials, a list of suppliers, where the activities will be carried out, advertising placements. In addition, assess the competition, supply and demand for such goods or services, the payback period of the project, and the possibility of business development. It should be taken into account that the data provided must correspond to reality as much as possible, otherwise, during verification, the commission of the employment center will consider your business plan not plausible and will reject the application for participation in the self-employment program for the unemployed;
  • When the business plan is approved by the commission of the employment center, you need to obtain a certificate of an individual entrepreneur (IP) or register an LLC, paying the state duty and taxes. Provide all these documents to the employment center. Do not be afraid of the costs of registering an enterprise, since all costs will be covered by the employment center, which is another advantage of the self-employment program for unemployed citizens;
  • the next stage is concluding an agreement with the employment center to provide a subsidy;
  • After completing and submitting all documents, the amount of money is transferred to the personal account of the program participant.

Who can take advantage of this subsidy at the employment service:

• citizens who have reached the age of 18;
• persons who are registered with the labor exchange and have received unemployed status.

Who will not be able to take advantage of the self-employment program for the unemployed:

• faces, ages;
• citizens called up for military service;
• women on maternity or child care leave;
• citizens who are registered as an individual entrepreneur (IP or LLC), or more than 6 months must pass after the closure of such an enterprise;
• who are in full-time education;
• citizens dismissed from their previous place of work for violation of discipline, theft, absenteeism, or appearing at work while drunk;
• convicts and sentenced to correctional labor;
• persons who have reached the age of age;
• if an unemployed person who is registered with the employment service for the purpose of looking for work has refused two or more times the offered vacancies;
• citizens who regularly do not comply with the requirements of the employment center (refuse vacancies, do not show up for interviews, appear drunk, etc.).

As mentioned above, to participate in receiving a subsidy it is necessary, for this you need the following documents:

• passport of a citizen of the Russian Federation;
• an identification number;
• SNILS;
• employment history;
• education document;
• from your last place of work.

At first glance, it may seem that such financial support is too little to start your own business, but there are enough advantages in such a self-employment program. Firstly, this approach creates discipline, because you need to complete the tasks set by the employment center on time. Secondly, by drawing up a detailed business plan, you will be able to delve into all the nuances of the chosen topic as much as possible, evaluate profitability, and identify what difficulties and costs you will have to face. Thirdly, you can always get advice, ask a question, or take free training courses from the employment center. This can serve as a good impetus for successfully starting your own business!

Who receives a subsidy for opening an individual entrepreneur? Beginning entrepreneurs will be interested in this information. Many unemployed citizens of our country have no idea that the Russian government has agreed on real types of assistance to small businesses, namely to everyone who wants to open their own business. If the time has come and you have a desire to do something useful for yourself and the state, you should dare.

Who is given a subsidy to open an individual entrepreneur?

A good startup requires initial capital. Today the program is valid state support"Help for beginning entrepreneurs." It guarantees initial assistance of 60,000 rubles. There are a few "buts". To receive this money you must not have a job and be registered at the labor exchange. And this help is just a one-time unemployment benefit (which an unemployed person receives on the stock exchange every month during the year).

This amount will not need to be returned back, and even part of it will not need to be compensated.

Instead, the state requires a full accounting of every penny spent. There is no catch. Well, perhaps the government, by supporting the unemployed with such a program, hopes that the future businessman will regularly pay taxes and provide new jobs.

The state is ready to support receiving a subsidy for opening an individual entrepreneur in the form of:

1. Compensation for expenses for registering a business (for a private entrepreneur about 4,000 rubles),
2. Subsidies from the federal fund for starting your own business (exactly 58,800 rubles after taxes). If the plans include hiring workers who are also on the stock exchange, then the same amount will be paid for each.
3. Subsidies allocated by the municipality. It amounts to 300,000 rubles, but there are some difficulties and restrictions in its registration.

The easiest one proposed is option No. 2.

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Labor exchange: receiving a subsidy for opening an individual entrepreneur

The following can count on assistance from the state:

• young active people over 18 years of age;
• persons with the official status of “unemployed”;
• persons who have been registered for more than a month and who have not found a job.

There is a list of persons whose application will not even be considered:

• women on maternity leave;
• minors;
• pensioners;
• full-time students;
• persons who closed their business activity at least a year ago;
• persons working under an employment contract;
• convicted or subject to imprisonment;
• dismissed from their main workplace for serious violations;
• unemployed people who are registered and have refused two or more job offers;
• persons violating the rules for using the labor exchange.

In order to receive a subsidy for opening an individual entrepreneur, several schemes have been developed.

If we keep in mind the position of the ministries of labor of a municipality or district, then everything is very simple:

1. An unemployed man draws up a real business plan.
2. The commission at the labor exchange proves its reality.
3. Registers an individual entrepreneur with the tax authority (expenses are reimbursed from the budget).
4. Receives funds (they must go to the card to which benefits from the labor exchange were transferred).
5. It is necessary to draw up and protect a report on the funds spent.

The plan is really simple if you are prepared. The future entrepreneur needs to start by collecting the required amount of documents. In different regions of Russia, the package of documents may vary slightly, but in general outline it looks like this:

• passport;
• education diplomas;
• work book and its photocopy;
• original TIN and its copy;
• card or other account in any bank in the Russian Federation;
• SNILS and its copy;
• military ID (for men).

Cash assistance is provided throughout Russia. The size of the subsidy for opening an individual entrepreneur is also the same in all regions. It is only important to understand the peculiarities of issuing money in a particular region. Depending on your place of residence, government support measures may vary. It is possible that in addition to assistance through the labor exchange, special grants may be issued for the development and running of a business. Most likely, this information is available on the official website of the city administration or by phone hotline local labor exchange.

You need to start by registering the status of an unemployed person. To do this, the exchange sends you to three potential employers, who officially refuse to hire you. After this, the exchange registers it, and you can apply for benefits when opening an individual entrepreneur.

The labor exchange offers free legal advice. He, knowing the situation in the city or district, gives recommendations on proposed areas of business, vacancies and talks about the process of issuing government assistance.

After all these stages on the stock exchange, you need to be tested by a psychologist. He gives a conclusion about the presence or absence of readiness to do business. When defending a project, the main thing is to prove that it is more than real. You need to be adequate and confident.

You need to remember that at each stage you will need remarkable patience and a lot of personal time, a huge amount of which is occupied by queues. Most of them are at the labor exchange and the tax office.

Think ahead. It won't be easy. The decision must be made “on the shore”. What kind of business should be opened in this area, will it grow, will it be profitable?

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The beginning of a long journey: a business plan and its defense

• small business development fund at the municipality;
• city ​​centers for development and support of entrepreneurship;
• firms specializing in writing business plans.

The decision is made by a commission of several people: representatives of the labor exchange, administration, mayor and local business. The decision will be announced later.

After all the stages of submitting an application, collecting a package of documents and defending a business plan, the waiting time comes. If all the documents have been passed and consent has been issued on all points, you can go to enter into an agreement for the transfer of subsidies and wait for the money to be transferred.

If a subsidy for opening an individual entrepreneur has been received, you can begin the registration process individual activities. about 800 rubles (remember: costs are reimbursed).

Now that all the documents at the tax office are ready, they must be submitted to the labor exchange, all receipts for expenses must be attached to them: fees, expenses and duties, etc. And only now “real” money will be on the card and you can start a business. Here is an approximate diagram of how to receive a subsidy for opening an individual entrepreneur.

After a year, you need to submit a report on expenses to both the tax authority and the labor exchange. This must be a written report that indicates in monetary terms the purposes for which the funds were used. If they were not fully spent, the remaining part must be returned to the state.

Question: In 2009, an individual was left without work and registered with the employment center, where he received an offer to start his own business. Later, the individual registered as an individual entrepreneur and also received a one-time subsidy (financial assistance) for organizing business activities. Currently, the entrepreneur runs his own business, which is his only income. Employees of the employment center informed the entrepreneur that the amounts of the subsidy (assistance) will not be taken into account for tax purposes. The entrepreneur, when writing a business plan, as well as when organizing his own business, did not take into account the fact of taxation of these payments. The entrepreneur directed the entire amount of the subsidy received from the state to organize his own business, reporting expenses to the employment center. But, according to the tax authorities, an entrepreneur is obliged to pay personal income tax by April 30, 2010 in connection with receiving government subsidy(help) for organizing your own business. When carrying out activities to provide services to the population, the entrepreneur decided to application of the simplified tax system(the object of taxation is “income”). In accordance with Federal law dated 04/05/2010 n 41-FZ "On amendments to part two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation" changes were made to the Tax Code of the Russian Federation in terms of exempting citizens from paying personal income tax on the amount of state support received for starting their own business. These amounts during three tax periods will be taken into account as part of the income and actually incurred expenses of each tax period. Thus, these funds do not form a taxable base, except for those persons who have chosen the object “income” under the simplified tax system. Is an individual entrepreneur applying the simplified tax system with the object of taxation “income” required to take into account the amount of a one-time government subsidy (financial assistance) for organizing his own business when forming the tax base?

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

The Department of Tax and Customs Tariff Policy has considered the appeal and, on issues within the competence of the Department, reports the following.

According to paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) amounts of payments received to promote self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own businesses of additional jobs for the employment of unemployed citizens at the expense of the budgets of the budget system of the Russian Federation in accordance with programs approved by the relevant government authorities are taken into account as income during three tax periods with the simultaneous reflection of the corresponding amounts as expenses within the limits of actually incurred expenses of each tax period, provided for by the conditions for receiving the specified amounts of payments.

If the conditions for receiving these payments are violated, their amounts are reflected in full as part of the income of the tax period in which the violation was committed. If at the end of the third tax period the amount of payments received exceeds the amount of expenses taken into account in accordance with the specified paragraph, the remaining unaccounted amounts are reflected in full as part of the income of this tax period.

Thus, if a taxpayer receives payments in 2009 and uses part of these payments in 2009 as part of income and expenses, when applying the simplified taxation system, the amount of payments spent by the taxpayer in a given tax period must be taken into account in accordance with the conditions for receiving these payments. The remaining unaccounted amount of payments in 2010 and 2011 is taken into account in a similar manner.

If the expenses stipulated by the conditions for receiving these payments are made in full during the first (first two) tax period(s) (2009, 2010), then the payments received and the expenses incurred due to these payments are reflected in tax accounting in the corresponding tax periods.

In case of violation of the conditions for receiving payments provided for in paragraph 1 of Art. 346.17 of the Code, the amounts of payments received are reflected in full as part of the income of the tax period in which the violation was committed.

The specified norms of paragraph 1 of Art. 346.17 of the Code must be followed by both taxpayers applying the simplified taxation system with the object of taxation in the form of income, and taxpayers applying the specified taxation system with the object of taxation in the form of income reduced by the amount of expenses incurred.

The named taxpayers record the payments received and the amounts of expenses incurred in the Book of Accounting of Income and Expenses of Organizations and individual entrepreneurs applying the simplified taxation system, the form and procedure for filling which are approved by Order of the Ministry of Finance of Russia dated December 31, 2008 N 154n “On approval of the forms of the Income and Expense Book of organizations and individual entrepreneurs using the simplified taxation system (hereinafter referred to as the Simplified Taxation Book), the Income Book individual entrepreneurs using a simplified taxation system based on a patent, and the Procedures for filling them out."

Taking into account the special procedure for accounting for these payments, established by Federal Law No. 41-FZ of April 5, 2010, taxpayers using the simplified taxation system, in column 4, section. I Books under the simplified tax system reflect the amounts of payments received in the amount of expenses actually incurred, provided for by the conditions for receiving the specified amounts of payments, and in column 5 of section. I Books according to the simplified tax system - the corresponding amounts of expenses incurred from the terms of the contracts.

At the same time, taxpayers applying the simplified taxation system with the object of taxation in the form of income, when determining the amount of income subject to taxation for the corresponding reporting (tax) period (column 4 of section I of the Book on the simplified tax system), the specified amounts of payments are not taken into account.

Deputy Director

Tax Department

and customs tariff policy