General overview
For those who closely follow the latest legislative updates, it will not be a surprise to learn that not all relaxations introduced earlier remain relevant in 2021. An example is the refusal of preferential deductions, the amount of which previously amounted to 12 thousand rubles. And yet, subsidizing the self-employed seems to be a more promising option for developing the tax regime, since it opens up a number of new opportunities for this category of market entities. The main thing is to understand the operating principle of the system and be able to take advantage of the preferences in a timely manner.
Regulatory regulation
Today, persons applying professional income tax are subject to the following federal legislative acts:
- No. 209 - On the development of small and medium-sized businesses.
- No. 223 - On the procurement of goods, works, services by certain types of legal entities
- No. 44 - On the contract system in the field of procurement of goods, works, services to meet state and municipal needs. This means that self-employed citizens have the right to subsidies and grants, the receipt of which for them is regulated according to the same principles as in the case of organizations and individual entrepreneurs. It should be taken into account that federal laws only determine the general vector of support, while actual local decisions are made by regional authorities. This approach determines the difference in available preferences that exists between individual constituent entities of the Russian Federation.
The legislative framework
Families raising disabled children have the highest priority when allocating plots for individual housing construction (hereinafter referred to as individual housing construction).
The receipt of a land plot for a disabled child is legislatively enshrined in Article 17 of Federal Law No. 181. The same law states that bidding and auctions are not required. The provision of land to families with a disabled child is carried out directly.
Types of state support
The “My Business” portal is a general aggregator of up-to-date information that provides publicly available information on how self-employed citizens can receive subsidies and grants from the state for business development, what conditions for receiving apply, and whether it is possible to draw up the necessary documents on their own. An alternative option is the SME Business Navigator service, the functionality of which includes the possibility of authorization using a State Services account. In addition, the data is regularly published on various thematic resources and is accompanied by comments from experts and specialists.
Let's consider the main formats for promoting SMEs, which are now available to those who have registered their activities as a professional income tax payer.
Property support
Self-employed citizens have the opportunity to rent property owned by state or municipal bodies, using a preferential rate, or, subject to certain criteria, on a free basis. The main requirement is the targeted operation of the facility. It is worth noting that not only real estate or land plots are available for rent, but also vehicles, technical equipment, and even special tools.
Information and consulting support
Access to specialized network resources, including websites of authorized bodies, where information about current programs is published. Contacting the Business Services Centers for legal advice allows you to clarify issues related to various forms and conditions for providing financial support, while the Chambers of Commerce and Industry provide information assistance in solving management problems, and invite you to participate in upcoming regional fairs and exhibitions.
Free education
Numerous trainings and seminars, distance learning sessions, and advanced training programs organized by Small Business Development Centers are also available to the self-employed on a preferential and free basis. Beginning entrepreneurs have the opportunity to take initial courses, including those that are mandatory when considering applications for cash subsidies.
Financial support
The list of economic measures includes:
- Providing targeted loans at reduced rates.
- Allocation of grants and subsidies, as well as investments from the budget.
- Providing guarantees for the obligations of NAP subjects.
- Microfinance provided through entrepreneurial funds.
The provisions established within the framework of Order of the Government of the Russian Federation No. 739-r dated March 27, 2021 determine that before the end of the current year it will be possible to submit applications for loans using the State Services portal. The single fixed rate will be 7.5%, while processing an amount of up to one million rubles for a period of up to 36 months will not require collateral, while loans from 1 million to 5 million (with a maximum repayment period of 60 months) require the provision of certain guarantees on the part of the borrower.
In addition, within the context under consideration, it is worth mentioning what subsidies from the state the self-employed can receive. Applying for grants that allow you to open your own business requires some effort, but solving the task - with a competent approach and careful compliance with established criteria and standards - does not look like an unrealistic goal. Some regions already have grant programs focused on socially significant areas of activity, so in this case a lot depends on the promptness of submitting an application and successfully passing the competitive selection.
Opportunity to participate in government procurement
Another preference is preferential terms for participation in procurement organized by state and municipal departments. For example, legal requirements establish the maximum duration of payment for contracts concluded with entities applying NAP for a period of no more than fifteen days - while the security value of the application should not exceed an amount of 2% of the announced tender price.
What problems may arise
The first and main problem in this procedure is the lack of free land plots in large settlements
. In this case, even if there are all the reasons, it will be impossible to obtain land - because it simply does not exist. Although, if the applicant finds a site suitable for him and asks to allocate it, then the local administration can approve this (if the site does not belong to someone else and is not located in a “prohibited” zone).
Here the second problem arises - what to do if local authorities are obliged to comply with the law, but there is no land? Usually they find vacant territories closer to the outskirts of the city and “cut” them into plots. There will most likely be no electricity, no water, or even an access road.
. Whether or not to take land there is everyone’s business, but if he agrees to such a plot, a disabled person automatically loses the right to receive land again.
In addition, there may be problems with decision-making by officials:
- unlawful refusal to recognize those in need of improved housing conditions;
- delay in consideration;
- denial of the right of a disabled person to receive land without bidding, etc.
All this will have to be appealed in court.
, and most often the court will take the applicant’s side, but there are different situations. Sometimes the court may even oblige the administration to pay for the services of a cadastral engineer to allocate a site - the thing is that federal laws do not stipulate all this, so each judge makes a decision based on the arguments of the parties.
Subsidies from social protection authorities
Another project developed by the Ministry of Labor determines in what cases a social security subsidy is assigned to self-employed citizens, and whether there are grounds for its provision in a particular situation. Contracts concluded with persons with income below the subsistence level are concluded for a period of up to one year, and allow them to receive regular payments with a limit of up to 250 thousand rubles. However, this does not mean that each applicant is guaranteed to receive the announced amount - the final amount is determined by the decision of the authorized body at the place of residence or stay, and is calculated on the basis of the submitted business plan. It is not difficult to get advice and assistance in obtaining an electronic digital signature, as well as familiarize yourself with the registration procedure in the Unified Public Procurement System - just contact one of the Information Support Centers.
Take advantage of the system of convenient banking services from SEA BANK - the system of remote access to accounts allows you to carry out various operations using a computer and Internet access.
How can a self-employed person apply for business subsidies?
Joint activities of the state and regional entities aimed at reducing unemployment and legalizing small businesses consider subsidies for citizens as one of the effective tools. At the same time, specific programs are approved at the local level, which is determined by a clearer understanding of the specifics of the market situation. Considering the fact that since 2021, persons registered under the self-employment program have actually been equated to representatives of small businesses, it is advisable to consider the mechanics of issuing subsidies using similar examples from the practice of individual entrepreneurs.
Stage 1. Registration at the employment center
The responsibility of the agency accepting applicants for funds is to clarify the specifics of the project. Funding is not allocated in all cases, since the commission evaluates not only commercial efficiency, but also the region’s need for future business. It is logical that another outlet selling draft beer is unlikely to arouse enthusiasm, while a conventional store of children's art supplies is viewed positively in most situations.
It is recommended to collect and prepare the documents required for registration in advance. Completing the application takes no more than half an hour, after which the subject receives official status within ten days - and with it the right to subsidies and temporary payment of benefits. It should be taken into account that the duty of registered unemployed people is to regularly visit potential employers, so it is worth checking in advance the timing of the launch of the next stage of the state support program - this will save time and immediately submit an application for a subsidy.
Stage 2. Completion of a basic course in the fundamentals of entrepreneurship
One of the possible requirements put forward for candidates is the completion of a training cycle devoted to the basics of doing business. The costs of paid seminars are included in the structure of general funding, so it will be enough to conclude a tripartite agreement with the participation of the Employment Center and the educational institution and regularly attend classes. The result of the two-week program is a preliminary business plan, compiled with the participation of the teacher, as well as official documents confirming completion of the course.
Stage 3. Coordination and presentation of the project
Applicants for financial support from the state are advised to adhere to a standard template that suggests how best to disclose the main provisions of their application. As part of business analysis, you should pay attention to:
- Regional market demand for goods and services planned for sale.
- Level of competition in the selected segment.
- Approximate timeframes for the implementation of the main stages.
- Number of jobs created for local people.
- Financial indicators and expected profitability.
- Issues of safe working conditions.
There is a possibility that the project may be sent for revision - in this case, it is worth clarifying the problematic issues and making adjustments.
Stage 4. Defense of the business plan
The final decision on subsidies is made collectively by the commission. The presentation is strictly time regulated and provides for a question-and-answer format for communication with applicants. After reviewing all received applications, the chairman announces the verdict, determining whether budget funds for business development will be presented this time.
Stage 5. Registration and account opening
To officially receive money from the state, you must have legal status and a current account. In this case, the optimal solution is to contact specialists who offer comprehensive support on favorable terms.
For example, clients of SEA BANK can count on comfortable settlement and cash services, which provide for the accrual of up to 6% on the account balance, as well as comprehensive assistance and support on any issues related to registration of trade acquiring, connection of salary projects, and even conducting foreign trade activities.
One of the advantages of self-employed status is a simplified registration format that allows you to carry out all the necessary actions online. It should be taken into account that the new tax regime provides for certain restrictions regarding the availability of hired employees, as well as the maximum annual turnover (no more than 2.4 million rubles). You can submit an official application for registration using the SEA BANK - to do this, just fill out the form on the website and wait for a call from your personal manager.
Stage 6. Receiving a subsidy
New bank details are provided to the Employment Center along with all receipts confirming expenses incurred. However, in the case of self-employment, registration of status does not require payment of a mandatory fee, so everything is a little simpler than if you register an individual entrepreneur, and especially an LLC. The waiting time for a transaction depends on the specific region, but, as a rule, does not exceed 2-3 business days from the moment the contract is signed.
Stage 7. Targeted spending of funds
The standard regulations of the subsidy program allow 90 days to spend the allocated money and provide closing reports. At the same time, you can only spend money on those items that were originally stated in the structure of the business plan. To avoid problems with final reporting, it is recommended to strictly adhere to the provisions of the project that serves as the basis for financing, avoid cash settlements with counterparties, and consolidate all legal relations in contractual form.
Stage 8. Maintaining status and paying taxes throughout the year
One of the conditions imposed on individual entrepreneurs receiving subsidies is timely transfer of mandatory fees to the Federal Tax Service, as well as maintaining the activity of individual entrepreneurs for twelve months from the date of receipt of funds. With the self-employed, as usual, everything is much simpler: the regime provides for payments at rates only on actual income, so even the absence of activity will not entail additional payments. At the same time, you need to take into account that you will have to account for the money received in any case - so you should not abuse the benefits provided.
SEA BANK (JSC) offers small, medium and large businesses to use the international corporate Visa Business card.
Methods for a family raising a disabled child to obtain a plot of land.
First:
Obtaining a plot of land formed by the administration.
Advantages:
+ Simplicity and free of charge. We hand over the above package of documents and wait until everything is done.
+ There is no need to search for anything or pay anyone.
+ There is no need to carry out land surveying and geodesy at your own expense, or pay for the services of a lawyer.
Flaws:
— Nobody is interested in giving you a good plot of land. More often, the unspoken policy is aimed at transferring unclaimed, abandoned lands in remote fields to privileged categories of citizens.
— Lack of right to choose. You can refuse what is offered and move to the end of the queue and wait further.
— Each subsequent proposed site, based on practice, will be worse than the previous one.
— Huge waiting period.
— If you refuse the site offered by the administration after the disabled child reaches 18 years of age, you will completely lose the right to be provided with land.
— No one guarantees you communications and a good road to the site.
— Low cost of provided land.
— Significant distance from the city and administrative centers.
