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<1>The study was supported by the Ministry of Education and Science of the Russian Federation, agreement 14.B37.21.1019 dated September 7, 2012.Bagova A., student of the Moscow State Law University named after O.E. Kutafina<2>.
<2>Scientific consultants - Doctor of Law, prof. I.V. Ershova, PhD in Law, Assoc. A.A. Spector.Support for small and medium-sized businesses in foreign countries is of great importance, as it is the basis for the stable development of the economy in these countries. The development of small and medium-sized businesses in foreign countries is going faster than in Russia. Today, in the most developed foreign countries, small and medium-sized businesses account for approximately 70 - 90% of the total number of enterprises, for example, in the countries of the European Union, about half of the working population works at small enterprises.
The experience of developing small and medium-sized businesses in foreign countries has shown that this entity plays a huge role in the development of the country's economy, creating competition in the market and stimulating large enterprises to introduce new technologies, innovative developments and otherwise improve the quality of production. The sector of small and medium-sized businesses is characterized by increased dynamism, flexibility, innovative activity, the ability to quickly create new industries and generate new jobs. Therefore, states seek to increase the level of competitiveness of small and medium-sized enterprises, improve conditions for entrepreneurial activity and at the state level to support small and medium-sized businesses.
Material support for small businesses includes financial, credit, property and resource assistance to enterprises. The core of such assistance, according to foreign experience, is financial support. It is financial transactions in favor of small businesses that make it possible to coordinate the efforts of banks, large enterprises and government agencies to help small businesses. In advanced economies, government agencies rarely come into direct contact with small businesses. Their job is to support and encourage those market structures that are directly related to small businesses. For example, in Germany there are programs that stimulate the development of small businesses by providing them with the opportunity to accumulate the funds necessary for this, as well as providing long-term loans on favorable terms for 20 years, with the first two years without interest, and repayment of money only after 10 years. In France and Italy, to finance small businesses created special banks, which lend to the purchase of equipment, provide for favorable conditions loans, etc. In Spain, a special organization has been created under the Ministry of Industry and Energy to oversee state support for small and medium-sized businesses.
The increased role of small business has forced most EU countries to recognize the need to develop a special policy, the main objectives of which are: development of the international competitiveness of national small enterprises; creation of new jobs, economic growth of small enterprises; attraction of foreign investments; innovative activity; transfer (transfer) of technologies<3>.
<3>Eliseva T.F., Senashov S.I., Kuimov V.V. Small business support in the countries of the European Union // URL: http://e-negotiant.ru/organization-torgovli/50-organization-torgovli/240-support-small-business.html.Basically, the policy and support system for small businesses in the EU member states are determined by the federal authorities, and specific measures are implemented at the regional level. As a rule, ministries of economy and (or) ministries of industry and trade in the EU countries deal with small and medium-sized businesses. Germany and the Netherlands, for example, have departments for small and medium-sized businesses in the Ministry of Economy. In France, a corresponding department has been created in the Ministry of Industry<4>.
<4>See: Eliseva T.F., Senashov S.I., Kuimov V.V. Small business support in the countries of the European Union // URL: http://e-negotiant.ru/organization-torgovli/50-organization-torgovli/240-support-small-business.html.France
For France, support for small and medium-sized businesses is one of the main tasks of the government. Together with the ministries, it develops assistance programs, thereby stimulating small and medium-sized enterprises to improve production, introduce innovations, and create new jobs. The effectiveness of this policy is confirmed by the results achieved, namely, more than half of the total number of employed people are involved in small business in France.
Small business in France has received its development largely due to large companies. Just twenty years ago, small businesses could operate on outdated equipment. Now the situation has qualitatively changed due to the fact that it is unprofitable for giants to produce everything on their own and they attract small enterprises to produce individual elements for production. Small businesses act as contractors or subcontractors, providing large companies components, carrying out repair work, some technical services. In turn, large companies help small ones by transferring technologies, innovations, raw materials, materials, and so on. This tandem has qualitatively improved the state of small and medium-sized businesses in the French market.
Also, small businesses are actively manifested in the service sector. Widespread cafes, tobacco shops, small shops and eateries. There are combined enterprises, such as a cafe and a tobacco shop, as a rule, owned by one owner.
All this shows that today small and medium-sized enterprises feel more and more stable in the market. But it's hard for them to compete large enterprises develop against their background. In this regard, support is also needed at the state level.
The public policy of France, financed jointly from the state budget, the EU budget and private sources, in the field of promoting small and medium-sized businesses is consistent with the regions and aims to: create and grow new small and medium-sized enterprises; economic development of regions and increase in employment of the population, stimulation of innovative activity; improvement of the system of providing services for the development of business of small and medium-sized enterprises to increase their competitiveness.
The state policy to stimulate small businesses includes the provision of tax incentives, the creation of business incubators, the minimization of bureaucratic procedures, the provision of an accessible system of training and advanced training for entrepreneurs. In France, there are guarantee funds that provide assistance in finding sources of financing for start-up entrepreneurs. French tax law provides for the application of a simplified taxation regime for small businesses. For example, newly created small businesses are exempt from corporate tax and local taxes for two years. Entrepreneurs pay a reduced rate of income tax and tax on the invested part of the profits. Entrepreneurs who decide to open their business in subsidized regions are subject to benefits, up to exemption from payments to social security funds. Small innovative enterprises during the first two years of operation are completely exempt from income tax and only starting from the sixth year of existence do they pay this tax in full<5>.
<5>International practice: French entrepreneurs seek to unite, in France it is difficult to achieve something from the state alone // Opora-credit. All about small business finance. URL: http://www.ccifr.ru/uploaded/100125_1.pdf.An important role in supporting small businesses is played by the state organization OSEO, which in 2005 united the French National Innovation Agency ANVAR, the BDPME Small and Medium Business Development Bank and the French capital insurance society Sofaris. Since France is a member of the World Trade Organization, the French state cannot support small businesses in the form of direct subsidies and is forced to resort to indirect methods. For these purposes, two organizations were created: OSEO and Coface. The mission of OSEO is to provide assistance and financial support to small and medium enterprises. By sharing risk, the company facilitates SMEs' access to finance through partnerships with banks and investors. The main activities of OSEO are: support and financing of innovations, technology transfer and development of innovative projects with real prospects, guarantees, financing of investments in technologies and the work cycle along with banks. OSEO operates in three directions: support for innovation; investment and life cycle financing (together with banking institutions; bank financing guarantees<6>.
<6>Malyugina A.A. Experience of state support for small and medium-sized businesses in France: Abstract of the thesis. dis. ... Ph.D. M., 2012.Through its regional network, OSEO covers all regions of France. The organization also acts as a guarantor for loans issued to small and medium-sized enterprises by partner banks. In this case, banks also bear certain risks for the granted loan, since the guarantee covers only part of it - about 40%. The guarantee can reach up to 70% of the loan amount, if we are talking about the most risky stage in the life of a small business - the moment of its creation. The system of state support for SMEs has been working effectively in France for 25 years, bringing the state income in the form of taxes from successfully developing small enterprises and the growing number of jobs provided by them<7>.
<7> The main company guaranteeing export risks in France is Coface (Compagnie francaise d "assurance pour le commerce exterieur - French guarantee company for international trade), established in 1946. Coface is mainly engaged in credit insurance, which warns and covers non-payments of any exporting enterprises (small and medium)<8>.
<8>Malyugina A.A. Decree. op.Encouraging and creating enterprises and preventing their bankruptcy is one of the key areas of cooperation between the state and business. This is done by a special institution - the National Agency for the Creation of Enterprises (AHCE), which not only promotes future private entrepreneurs, but also seeks options for buying up enterprises in the event of a threat of bankruptcy.
Also, state assistance in the creation of enterprises is provided by the bodies of ministries for the development of territories, chambers of commerce and industry, elected bodies of local self-government - regional and general councils, as well as private funds created by large corporations, which in turn receive targeted tax benefits.
The leading organization created to lobby the business community is the Movement of French Entrepreneurs. Owners of small businesses quite tough and resolutely defend their rights in dialogue with the state, especially when it comes to taxes and contributions to various funds<9>.
<9>URL: http://bizhelp.damu.kz/articles/?ID=20130.In the context of the global financial crisis, French President Nicolas Sarkozy announced the creation of a fund of 2 billion euros, the funds of which will be directed to investments and loans to small and medium-sized businesses. It also provided for a reduction in the social tax rate for small and medium-sized enterprises and a number of other tax breaks.<10>.
<10>Small business in French // URL: http://www.openbusiness.ru/html_euro/france_open11.htm.The state shows special loyalty to those who decide to open their business in economically depressed areas. Such entrepreneurs are subject to discounts and cancellation of payments to social security funds (health, pension fund, fund for multi-family, to the unemployment fund).
In some cases, entrepreneurs are paid lifting. For the unemployed who decide to create their own business, their own support system has been developed. They are exempted from taxes not for two, but for three years and for a year from obligatory social payments to social insurance funds. The unemployed who have become entrepreneurs are given special books, with tear-off checks from which they can pay for advice on management, jurisprudence, accounting, etc. Virtually all small business owners can expect to receive soft loans, loans and subsidies.
To support medium and small enterprises in France, for example, on the initiative of the Ministry of Economy and Finance, the French capital insurance company Sofaris was created, which takes on guarantees for loans to medium and small enterprises issued by banks. If a financial condition enterprise inspires confidence in this society, then it gives the bank a guarantee for 50 - 60% of the capital risk; if the company that took the loan under the Sofaris guarantee went bankrupt and is unable to return the amount received, then half or 60% of this amount is repaid by this insurance company from its own funds, which are formed on a joint-stock basis with the participation of private and, mainly, state (more than 1 billion francs) capital<11>.
<11>Kalinin A.V. Analysis of the development and state of small and medium-sized businesses in the world // Economics, entrepreneurship and law. 2011. N 4. P. 3 // http://epp.enjournal.net/article/313/.Germany
Small business in Germany has a very important economic value, its own specifics and history of development. In particular, back in the era of the birth of capitalism, with the advent of the first major entrepreneurs, chambers of commerce and industry began to be created, which were the first associations and unions for cooperation in the development of production and trade. AT modern history chambers of commerce and industry have developed to the level of state bodies, and now every entrepreneur is obliged to join the chamber. No one legal act in Germany, concerning small business, is not complete without the approval, coordination and approval of the chambers of commerce and industry. The Association of German Chambers of Commerce and Industry unites all chambers and represents the interests of entrepreneurs in federal level. The main objective of this association is cooperation, close work with representatives of the chambers of commerce and industry of the European Union countries. Together, all associations form the Association of Chambers of Commerce and Industry of the European Community. At the moment, the German chambers of commerce and industry are involved in the formation of budgets at all levels, the development of construction and industry, the preparation of bills relating to the regulation of small businesses. Chambers of Commerce and Industry have a great influence on all aspects of society, participating in the meeting of local self-government bodies, making the most important socio-economic decisions in the field of the country's development. This is a whole infrastructure in which both media representatives and advisory services participate. The main priority task of the chambers is to provide all kinds of support and assistance to small businesses in Germany.
According to experts, of all European countries, the most effective state support programs for small and medium-sized businesses operate in Germany. Today, about 3.3 million small and medium-sized enterprises operate there, creating up to 57% of value added in the private sector and attracting 46% of investments<12>.
<12>Davydova R.T. Development of small business in the context of reform industrial complex countries in the new economic conditions (on the example of Moscow): Monograph. Moscow: NIA-Priroda, 2003.Small business in Germany is one of the most actively developing sectors of the economy, which is supported at all levels of government. Programs to promote the development of small businesses in Germany, as well as in a number of developed countries, provide priority support, first of all, for science-intensive industries. Preferential lending to small businesses by government funding agencies includes the following areas: lending to small and medium-sized enterprises focused on innovation; lending to projects aimed at maintaining and improving a favorable environmental situation related to protection environment; lending to small businesses involved in the development of backward economic regions of Germany; lending to enterprises engaged in construction and solving housing problems; project finance enterprises engaged in certain industries most in need of a radical modernization of production.
The government body that supports small and medium-sized businesses in Germany is the directorate of small and medium-sized businesses, handicrafts, services and liberal professions. Among its programs are the "Concept for the development of scientific and technological policy in relation to small and medium-sized businesses" and "Stimulation of savings to start your own business." The first program provides funding for small and medium-sized businesses, and the second promotes the launch of start-ups. The implementation of these programs is controlled by a special state body - the Credit Recovery Council.<13>. A special state body - the Credit Recovery Council, reporting directly to the federal government - is designed to monitor the implementation of the above programs and provide mechanisms for their implementation. As part of the implementation federal programs business loans are provided on preferential terms. These conditions provide for a low interest rate (5 - 8%) and long terms lending (5 - 15 years)<14>.
<13>Gorkaeva O. State support for the smallest. Ed. House Kommersant. Business Guide (Small and Medium Business Financing). Appendix. 2012. No. 7(138). 04/10/2012. URL: http://www.kommersant.ru/doc/1906270/print.
<14>There.In July 2006, the German government adopted a program to support small and medium-sized businesses (Mittelstandsinitiative), which includes the following areas (given subject to changes as of January 2010): a) expanding financial opportunities, creating a credit intermediary; b) mobilization of venture capital for innovation; c) development of entrepreneurial culture and business continuity; d) strengthening the innovation component; e) support for start-up entrepreneurs, modernization of vocational education and formation of a personnel reserve; f) increased support in foreign markets; g) reform tax system for small and medium-sized businesses, creating additional conditions for development; h) elimination of bureaucratic restrictions.
In Germany, on behalf of the federal government, programs were launched by the state-owned bank KfW Mittelstandsbank to provide lending to small and medium-sized businesses. For long-term financing of market research for goods and services and the design of new types of services, products and production processes, as well as for the development of this market by small and medium-sized enterprises in Germany, the State Bank for Reconstruction and Economic Development KfW provides them with loans under the ERP-Innovationsprogramm on preferential terms and interest. The program is intended for those enterprises that have already been operating on the market for more than two years. At the same time, for small businesses (according to the EU KMU-Definition criteria), especially advantageous interest rates on loans are additionally offered. With this funding program, KfW Bank provides assistance for the implementation of research, design and innovation projects (sub-program 1) or assistance for investment and employment, as well as for the provision of consulting services (sub-program 2), in accordance with Art. 15 and 26 of the Regulation of the European Community N 800/2008 of the European Commission (Allgemeine Gruppenfreistellungs-verordnung), published in the EU Official Gazette N L214/3 of 08/09/2008. This obliges the KfW Bank and the applicants to comply with the specific legal conditions for their projects.<15>.
<15>Small business in Germany // URL: http://www.kreditbusiness.ru/germany.html.On July 1, 2008, the Federal Ministry of Economics and Technology announced the launch of the Central Innovation Program for Small and Medium-Sized Enterprises (Zentrales Innovationsprogramm Mittelstand, ZIM) until the end of 2013.<16>. Within its framework, small and medium-sized enterprises will be supported in the implementation of innovative projects by creating industry networks of enterprises and scientific organizations for the purpose of their successful cooperation, as well as state support for individual innovative projects.
<16>Federal Ministry of Economics and Technology. German SME Financing Program // Printing Archives / EXRUS.eu. N 692.In conclusion, we note the following. In European countries, small and medium-sized businesses are of great importance, where they are represented by a combination of numerous small and medium-sized enterprises. Small enterprises provide 2/3 of the increase in new jobs, which has significantly reduced unemployment in these countries. Small enterprises are effective not only in the consumer sector, but also as manufacturers of individual units and small mechanisms and their elements necessary for the production of final products, the production of which is unprofitable for large enterprises. All this justifies the need for an integrated approach to determining the place and role of small enterprises in the economy of society.
MECHANISMS OF STATE SUPPORT FOR SMALL AND MEDIUM BUSINESSES IN FOREIGN COUNTRIES
E. I. LEVINA
The article examines the foreign experience of state support for small and medium-sized businesses in the largest foreign countries. Similar mechanisms for stimulating the development of small and medium-sized businesses have been identified, which have proven their effectiveness in practice.
Key words state support, small and medium business, experience of foreign countries.
The state should ensure the development of a long-term policy to achieve the strategic goals of the socio-economic development of society and make appropriate decisions to involve in this work the most massive and initiative part of the population, formed in the sector of small and medium-sized businesses. In this regard, the state is taking a number of legal, organizational and other measures that stimulate comprehensive support and development of entrepreneurship in areas that are in the interests of society. At the same time, the variability of measures, mechanisms and support tools, a variety of organizational forms infrastructure to support and develop entrepreneurship. In this connection, the dissertation provides a structure for supporting small and medium-sized businesses in countries such as the USA, Canada, Germany, France, India, and Italy.
Thus, in the United States, the state strategy for the development of entrepreneurship is defined by the Law "On Small Business" as a comprehensive support by all government organizations of the small business sector in cooperation with the Small Business Administration in the following areas:
Increase in export opportunities;
Assistance in technology transfer;
Increasing the ability to compete effectively with imports;
Improving access to long-term loans for reconstruction, purchase of equipment and production of new competitive goods and services;
Dissemination of information about various public, regional and private
programs aimed at increasing the competitiveness of SE;
Ensuring that SE interests are taken into account and represented in all trade negotiations.
The highest state body that implements policy and is responsible for the development of the small business sector is the Small Business Administration, established in 1953, accountable only to the President and the Congress of the country. Organizationally, the structure of the Small Business Administration includes the Advocacy and the General Inspectorate, but their activities do not depend on the management of the Small Business Administration. This enables the Bar Association and the General Inspectorate to carry out independent evaluation the state of small and medium-sized businesses, determine the effectiveness of the activities of the Small Business Administration and propose constructive measures to improve methods and programs for supporting and developing small and medium-sized businesses. The structure of state support for small businesses in the US is shown in Figure 1.
The share of small business in the US gross domestic product is 52%, in total employment - 50.1% (more than 70 million employees), in the number of all enterprises - 97.6% (more than 23 million enterprises).
In the US, there are about 40 different government programs aimed at supporting small and medium-sized businesses. These are technical programs aimed at training and consulting, financial support programs, assistance in placing contracts, innovative programs, administrative programs.
US President US Congress
advocacy
Research and analysis Draft laws Development strategy Projects of state programs Lobbying Protecting the interests of SE Representation
Small Business Administration (SBA)
Implementation of state programs Licensing of powers Allocation of resources Coordination of work Information and communication Development of infrastructure International cooperation
General
inspection
Activity control Cost optimization Project appraisal Investigative actions SBA security Participation in courts Personnel service
Central office
Regional branches
Authorized organizations
Rice. 1. The structure of state support for small businesses in the United States
Effective implementation of state support measures for small and medium-sized businesses is impossible without a developed support infrastructure. All states and major cities The United States operates more than a hundred regional offices of the Small Business Administration. Technoparks and business incubators have been created in large cities, industrial and scientific centers. Consulting centers for small and medium-sized businesses bring together more than ten thousand consultants for various types of activities, in addition, information centers have been established that provide a range of information and communication services. Entrepreneurship Development Centers provide training and consulting, technical assistance and information, and one-stop services. More than seven thousand authorized private banks and investment companies are participants in programs to support small and medium-sized businesses.
In Canada, the state business support policy is aimed at the efficient use of resources for the development of the small and medium-sized business sector with a focus on informatization, the use of scientific knowledge and high technologies. Support for small and medium-sized businesses is aimed at developing underdeveloped or new segments.
cops of the market and to achieve the highest productivity, economic efficiency and competitiveness at the world level. The infrastructure for supporting and developing small and medium-sized businesses in the country is diversified between federal, regional and industry organizations. Industry Canada develops a support policy and strategy, oversees the work of the Canadian Business Services Network, coordinating it with the activities of all government and partner organizations in accordance with the national innovation program. The structure of state support for small and medium-sized businesses in Canada is shown in Figure 2.
The share of small business in Canada's gross domestic product is 43%, in total employment - 47% (more than 6.4 million employees), in the number of all enterprises - 99.8% (more than 2.6 million enterprises and individual entrepreneurs).
Canada's state strategy in the field of entrepreneurship is designed to ensure the sustainable development of entrepreneurship in the face of critical changes in the domestic and global markets, based on the interaction of federal and regional governments with political, public and private organizations in the following areas:
Rice. 2. The structure of state support for small and medium-sized businesses in Canada
Improving the national infrastructure for supporting small and medium-sized businesses, capable of providing customers with the most complete range of services that allow them to quickly respond to change external environment;
Priority development of highly intellectual fields of activity;
Improving access to information products and services;
Strengthening ties between entrepreneurs, regional governments, members of the Coordinating Council, partner organizations and stakeholders;
Increasing knowledge about activities financial markets to expand access to financial resources and use them more efficiently;
Raising the qualifications of employees and improving the personnel management system.
In Canada, there are 290 government programs aimed at supporting small and medium-sized businesses. These are technical programs aimed at training and con-
counseling, financial support programs, e-business programs, innovation and Aboriginal programs. The support infrastructure is represented by regional offices and partner organizations, authorized financial institutions, technology parks and business incubators (150 business incubators, 36 information technology clusters), socially oriented entrepreneurship centers (support for entrepreneurship among natives, women, immigrants), the national information network with websites for all business matters. Canada has a developed system of support and lobbying for the interests of small and medium-sized businesses, through a network of chambers of commerce and industry, industry associations and international organizations. In addition, there are more than 100 consulting centers represented by technology and consulting firms.
The public policy of Great Britain is aimed at creating the best conditions in the world for
development of the small and medium-sized business sector as the most dynamic means for improving the socio-economic welfare of the country and ensuring its competitiveness in world markets. To unite disparate support structures for small and medium-sized businesses and improve their efficiency, in 2000 a national agency "Small Business Services" (SMB) was established under the Ministry of Trade and Industry (MTI). OMB determines the strategy for the development of entrepreneurship, interacts with all levels of government and government of the country, coordinates the activities of the entire state infrastructure to support small and medium-sized businesses and actively cooperates with partner and public organizations.
The Government Strategy for the Development of Small and Medium Enterprises in the UK is aimed at achieving the following main goals:
Increasing the culture of entrepreneurship and business relations;
Activation of the processes of emergence of new enterprises, creation of conditions for their accelerated development and further growth;
Improving access to financial resources;
Development of entrepreneurship in depressed areas and in certain social groups (women, national minorities, disabled people, etc.);
Attracting entrepreneurs to active use public services(information, marketing, government orders, financing, exports, etc.);
Development of more effective measures of state policy and regulation of entrepreneurial activity that contribute to the development of entrepreneurship;
Raising the level of research on the market of small and medium-sized businesses and assessing its condition.
The structure of support for small and medium-sized businesses in the UK is shown in Figure 3.
Prime Minister
Interaction with state, regional and local authorities and administrations
^Informational ^
agencies Credit organizations Guarantee funds
Venture funds Investment
companies
Ministry of Trade and Industry (DTI)
OMB Strategic Council
Policy and strategy Implementation control Approval of plans Approval of reports
OMB Agency
Assessment of the state of SMEs Coordination of work Information and communication Protecting the interests of SMEs
Public
Lobbying Legal due diligence
Offers Group interests
Regional offices and partner organizations
Subordinate and authorized organizations
Territorial infrastructure
In the UK, there are 28 government programs aimed at supporting small and medium-sized businesses. These are technical programs aimed at training and consulting, assistance programs in placing contracts, financial support, and innovative programs. The support infrastructure is represented by regional offices and partner organizations, authorized financial institutions, technology parks and business incubators (220 business incubators, 154 clusters, 97 technology parks and research centers), socially oriented entrepreneurship centers (support for entrepreneurship among women, national minorities), national information network specialized in the subject and related to regional centers.
Government policy on small and medium-sized enterprises in Japan was revised after the 1990 crisis, the "Law on small and medium-sized enterprises" was changed, the size of enterprises was increased and authorized funds. The main goals were: increasing the sustainability and competitiveness of enterprises, improving access to resources, enhancing innovation, accelerating the creation of new enterprises, expanding mutual assistance in the business environment. Supreme government agency The Ministry of Economy, Trade and Industry remained responsible for the strategy for the development of small and medium-sized businesses. It formed the "Council for Policy on Small and Medium Enterprises", and in 2001, in order to improve the coordination of the work of the entire state structure for supporting entrepreneurship, the "Agency for Small and Medium Enterprises" was established as part of the Ministry of Economy, Trade and Industry.
The State Entrepreneurship Development Strategy, since 2000, is directed against slowing down the ongoing recession in the economy, reducing the number of enterprises (up to 2% per year) and reducing the business activity of the small and medium-sized business sector. In mid-2002, the Ministry of Economy, Trade and Industry of Japan adopted a new strategy for the economic recovery and development of the country, as well as the following measures for small and medium enterprises:
Introduction of a flexible economic management system;
Strengthening support for innovation;
Strengthening sustainability and development of economic security systems;
Improving working conditions and social security in the sector;
Write-off of outstanding loans;
Increase mobility labor resources in the service sector;
Facilitating access to financial resources and equity capital;
Increasing interaction between support and development structures.
The state policy is aimed at creating the best conditions in the world for the development of the small and medium-sized business sector, as the most dynamic means for improving the socio-economic welfare of the country and ensuring its competitiveness in world markets. In order to unite disparate business support structures and improve their efficiency, in 2000, the national agency “Small Business Services” was established under the Ministry of Trade and Industry, which determines the strategy for the development of entrepreneurship, interacts with all levels of government and government of the country, and coordinates the activities of the entire state infrastructure support and actively cooperates with partner and public organizations.
In Japan, there are about 30 government programs aimed at supporting small and medium-sized businesses. These are information, training, consulting programs, financial support programs, innovative programs and assistance programs in placing contracts. Entrepreneurial organizations interact with the public council under the Ministry of Commerce and a group of independent experts who develop recommendations for the government on economic deregulation. The network of information centers is subject-specific and linked to regional offices, partner organizations and regional development agencies. In Japan, there are 47 women's business centers and 51 centers for national minorities. More than 60 export support agencies are located in major cities, ports and industrial centers. Entrepreneurship is supported by about 500 clusters, business incubators, technology parks. More than 10 authorized
private credit organizations have branches in large cities, industrial and agricultural centers. Entrepreneurship Development Centers provide services on a one-stop basis, providing training and consulting
ing, providing information and technical support.
The structure of state support for small businesses in Japan is shown in Figure 4.
Prime Minister
Ministry of Economy, Trade and Industry (MTI)
SME Agency
SME Business Environment Department
Research and Analysis Policy Development Legal Due Diligence International Relations Access to Finance
SME Support Department
Support structures Work coordination Technology research
Information and communication Partnerships
Authorized credit organizations
Lending, guarantees, expertise, investments, local structures
Japan SME Corporation
Financing, credit insurance, modernization, research, pension assistance, guarantee funds, innovation and R&D
Support for public organizations
Rice. 4. The structure of state support for small businesses in Japan
The share of small business in Japan's gross domestic product is 51.6%, in total employment - 69.5% (more than 31 million employees), in the number of all enterprises - 99.2% (more than 6 million enterprises and individual entrepreneurs).
In France, the state policy is aimed at the creation and growth of new small and medium-sized enterprises, the economic development of the regions and the increase in employment, and at the intensification of innovative activities.
development of e-business and improvement of the business service system in order to increase economic stability and high competitiveness in world markets. This policy is reflected in the five-year plans and programs agreed by the government with the regions and financed by them in equal shares, with the involvement of funds from EU funds and private capital. Programs are implemented by state and authorized partner organizations. Ministry of Finance,
economy and industry solves complex issues of implementation of national economic and technical policy. For this purpose, the “Bank for the Development of Small and Medium-Sized Businesses” was established and the “Department for Small and Medium-Sized Businesses, Handicrafts, individual entrepreneurship and consumer relations.
The share of small businesses in the gross domestic product of France is 49.8%, in total employment - 56.6% (more than 13 million employees), in the number of all enterprises - 97.6% (2.9 million enterprises and individual entrepreneurs).
The State Strategy for the Development of Small and Medium Enterprises is aimed at increasing the flexibility, sustainability and competitiveness of enterprises in the context of the globalization of the economy and is focused on the following tasks:
Improving the system of training and retraining of specialists; stimulation of innovation activity, assistance in the transfer of new and high technologies to increase export opportunities;
Improvement of interaction public institutions, partner and public organizations in order to effectively implement national and European support and development programs;
Deregulation of the economy and minimization of bureaucratic procedures in business, leading to a loss of up to 9 billion euros annually;
All-round development of information technologies and electronic business as the most dynamically developing areas of activity.
The structure of state support for small and medium-sized businesses in France is shown in Figure 5.
Council for Socio-Economic Development
Analysis and assessment of the situation Development of proposals Assessment of the state of SMEs Protection of the interests of SMEs Interaction with state and public organizations
Ministry of Finance
Policy implementation Resourcing Research and analysis Engagement Control
SME Development Bank
Department of SMEs
Organization of work Evaluation of the situation Legal environment Research Informatization Control of programs
France has 44 basic government programs, including EU programs, financial support, contract placements, special innovation programs, training and consulting programs. In all regions of the country, there are 256 regional offices of the Department for Small and Medium Enterprises, Handicrafts, Individual Entrepreneurship and Consumer Relations. Some 600 business development and advisory centers provide training, consulting, technical assistance and information services. There are more than 800 structures of public support and protection of the interests of entrepreneurship: industrial associations, consumer associations, trade confederations, chambers of commerce and industry. Business incubators, technology parks, innovation centers, export agencies are located in all regions, large cities, industrial and scientific centers. Socially-oriented centers have been created
entrepreneurship for veterans, disabled people.
The state policy of Germany in the field of entrepreneurship support is carried out within the framework of the structural reforms "Agenda 2010", aimed at accelerating the exit of the German economy from stagnation and strengthening the
small and medium-sized enterprises, increasing their competitiveness and ensuring their further growth. Priority areas for supporting innovation, the development of high technologies, training and advanced training, the development of export opportunities, the creation of new enterprises and the promotion of self-employment (especially in the lands of the former GDR). Financial support is allocated in equal shares at the federal and state levels, mainly in the form of guarantees and guarantees of special state financial institutions to promote small and medium-sized businesses. Significant EU funds are allocated for the same purposes and private investments can be attracted. The coordination of the activities of all state and partner organizations for the implementation of this policy is entrusted to the Federal Ministry of Economics and Labor, in which all operational issues regarding small and medium-sized businesses, handicrafts, services, individual labor and vocational education to support entrepreneurship are handled by the "General Directorate - VIII" .
The structure of state support for small and medium-sized businesses in Germany is shown in Figure 6.
Parliamentary Commission on Entrepreneurship
Draft laws Legal due diligence Interaction with state and public organizations Protecting the interests of SMEs
Authorized public and private partner organizations (banks, funds, Insurance companies, research institutes, etc.)
Federal Ministry of Economics and Labor
General Directorate VIII
Situation assessment Proposals Legal environment SME research Policy implementation Program control Coordination of activities
Land
ministries
Affiliate
organizations
Territorial Support Infrastructure
The State Strategy for the Development of Small and Medium Enterprises within the framework of the program of structural reforms up to 2010 is aimed at achieving the following major goals:
Providing conditions for the development and growth of the "middle class";
Increasing the interest of young people in entrepreneurial activities;
Creation of an educational base at higher and secondary educational institutions for training and practical training of young people for active entrepreneurial activity;
Gain financial assistance and technical assistance to start-up enterprises to ensure their sustainable development and further growth;
Reducing bureaucratic barriers, facilitating access to resources and new technologies;
Stimulation of the business and innovative potential of the SME sector in the field of R&D, through the predominant use of indirect support measures.
The share of small business in Germany's gross domestic product is 57%, in total employment - 69.3% (20 million employees), in the number of all enterprises - 99.3% (3.2 million enterprises and individual entrepreneurs).
Germany has a developed business support infrastructure. There are more than 40 different state support programs: technical, financial and investment support, support for start-up enterprises, self-employment, women's and youth entrepreneurship. There are regional offices and partner organizations of the DG in all Länder and major cities.
The Italian public policy towards entrepreneurship has been constantly improved with the growing awareness of the socio-economic significance of the small and medium-sized business sector, as evidenced by the succession of the adoption of certain legal acts aimed at expanding opportunities for growth and development of the entrepreneurship sector:
1952 - "On the establishment of a central service for lending to SMEs (Mediocredito Centrale)";
1965 - "On assistance in the acquisition of new equipment";
1977 - "On crediting and export insurance";
1981 - "On the creation of export consortiums of SMEs";
1982 - "On the establishment of the Fund for Technological Innovations and the Fund for Handicraft Projects";
1990 - "On the establishment of joint ventures abroad with the participation of Italian SMEs";
1994 - "On helping start-up enterprises and stimulating the reinvestment of profits."
Since 2000, the competence of the regions has gradually been significantly expanded both in terms of legal support for entrepreneurship, and in the creation, development and management of support infrastructure (training and information centers, business incubators, technology parks, etc.), taken out of the direct control of the relevant ministries.
The state strategy for the development of small and medium-sized businesses is determined by a number of legal acts aimed at implementing the following measures:
Promoting the economic development of the regions (especially the southern ones);
Support for R&D development and transfer of new technologies;
Increasing the competitiveness of SME products in world markets;
Development of production and technological cooperation within the framework of territorial production complexes with large quantity SME;
Promoting the internationalization of Italian SMEs;
Help in the formation start-up capital for young businesses.
The share of small businesses in Italy's gross domestic product is 55%, in total employment - 71% (15.3 million employees), in the number of all enterprises - 99.2% (3.6 million enterprises and individual entrepreneurs).
In Italy, there are small business support programs initiated by the European Union in conjunction with state, regional and local programs aimed at helping to develop exports, financial support, special and innovative programs. There are about 500 structures of public support and protection of the interests of small and medium businesses.
The structure of state support for small and medium-sized businesses in Italy is shown in Figure 7.
National Council for Economics and Employment
Parliament
Prime Minister
Ministry of Economy and Finance
Ministry
industrial
Ministry of Innovation and Technology
Other ministries and committees
Lobbying the interests of SMEs
Entrepreneurial, professional and sectoral public organizations
Coordinated activities of specialized structures:
agencies, companies, funds and financial institutions (innovation, technology, informatization, handicraft, loans, insurance, export, training, etc.)
Rice. 7. The structure of state support for small and medium-sized businesses
In India, the state policy of the country's socio-economic development is based on industrialization and employment growth associated with the expansion and strengthening of the small and medium business sector. To this end, the efforts of all governmental, institutional and private partners are combined to attract investment in the development of market infrastructure and provide the necessary legal, financial, technical and organizational support to this sector. Due to the vastness of the territory and the underdevelopment of many regions, in 2001 the following were organized: the Ministry of Small Industry for the development of industrial small and medium-sized enterprises, and the Ministry of Rural Industry for the development of small and medium-sized enterprises in rural and remote areas of the country.
The state strategy for the development of small and medium-sized businesses in the country is associated with comprehensive support by all authorities for the activities of entrepreneurs in the following main areas:
Increasing the competitiveness of Indian small and medium-sized enterprises through increased public and private investment in the development of market infrastructure;
Facilitating access to world markets by coordinating the efforts of all government structures, institutional partners and the private sector;
Stimulation of innovation processes, provision of financial and technological support for the development of exports of products and services based on scientific developments and high technologies (pharmacology, biotechnology, information technology, software and etc.);
Development of regional associations of small enterprises in the form of clusters while strengthening ties between small and large enterprises;
Development of industry in rural and remote areas of the country with the simultaneous expansion of civil construction in them.
The share of small businesses in the gross domestic product of India is 6.9%, in total employment - 4.5% (20 million employees), in the amount industrial enterprises-97.6% (3.6 million enterprises and individual entrepreneurs) .
The structure of state support for small and medium-sized businesses in India is shown in Figure 8.
National Enterprise Council
10-year planning Goals and priorities Coordination of efforts Restructuring Resourcing
Parliament
SME Coordinating Council
Interaction of state, partner and public organizations. Lobbying the interests of SMEs SME development strategy Examination of legal acts Recommendations to the Government
Ministry of Small Industry (MMP)
Implementation of public policy
SME infrastructure Resourcing Research and analysis
Ministry of Rural Industry (MSI)
State
organizations
Access to finance Technical assistance Information and communication
Subcontracting Partnerships
Regional divisions and partner organizations
Territorial Support Infrastructure
Rice. 8. The structure of state support for small and medium enterprises in India
Thus, having studied foreign experience largest countries, it is possible to identify similar mechanisms for stimulating the development of small and medium-sized businesses that have already proven their effectiveness in practice. In Russia, the entrepreneurship support infrastructure is just beginning to develop. For its successful formation, it is necessary to study and apply in practice the experience of countries successfully implementing programs to support small and medium-sized businesses.
Literature
1. June: www.ovsem.com
2. June: www.nalog.ru
3. June: www.isse.ru
4. June: www.rcsine.ru
5. June: www.giac.ru
6. BR: www.regadm.tambov.ru
MECHANISMS OF THE STATE SUPPORT
OF SMALL AND AVERAGE BUSINESS IN FOREIGN COUNTRIES
In article foreign experience of the state support of small and average business of the largest foreign countries is investigated. Similar mechanisms of stimulation of development of the small and medium business, proved the efficiency in practice are revealed.
Key words: the state support, small and medium business, experience of foreign countries.
Currently, about 3 million small and medium-sized enterprises are registered in France. Of these, 1.5 million work in the service sector, 780 thousand in trade, 350 thousand in construction, and 303 thousand in industry. Every year, about 250 thousand small enterprises are opened in the country, and 50 thousand go bankrupt. At the same time, 40-50% of new jobs created in France fall on small enterprises. Of the 3 million small businesses, about 1.5 million are individual or family business and does without hired personnel at all, and less than 10 people work at 1200 enterprises. The income of firms and small businesses do not have clear and legal restrictions.
The following can be noted as state support for small and medium-sized businesses in France.
Over the past quarter century, the country has created an impressive state system stimulating small and medium businesses. New small businesses are exempt from corporate taxes and local taxes for two years. For them, income tax and tax on the invested part of the profit are reduced. The state shows special loyalty to those who decide to open their business in economically depressed areas. Such entrepreneurs are subject to discounts and cancellations of payments to social security funds (health, pension fund, fund for multi-family, unemployment fund). For the unemployed who decide to create their own business, their own support system has been developed. They are exempted from taxes not for two, but for three years and for a year from obligatory social payments to social insurance funds. The unemployed who have become entrepreneurs are given special books, with tear-off checks from which they can pay for management, law, accounting, etc. Virtually all small business owners can expect to receive soft loans, loans and subsidies.
Encouraging and creating enterprises and preventing their bankruptcy is one of the key areas of cooperation between the state and business. This is done by a special institution - the National Agency for the Creation of Enterprises (ANSE), which not only promotes future private entrepreneurs, but also seeks possible purchases of enterprises in the event of a threat of bankruptcy.
Also, state assistance in the creation of enterprises is provided by the bodies of ministries for the development of territories, chambers of commerce and industry, elected bodies of local self-government - regional and general councils, as well as private funds created by large corporations, which in turn receive targeted tax benefits.
The leading organization created to lobby the business community is the Movement of French Entrepreneurs. Owners of small enterprises quite tough and resolutely defend their rights in dialogue with the state, especially when it comes to taxes and contributions to various funds.
In the context of the global financial crisis, French President Nicolas Sarkozy announced the creation of a fund of 2 billion euros, the funds of which will be directed to investments and loans to small and medium-sized businesses. It also provided for a reduction in the social tax rate for small and medium-sized enterprises and a number of other tax breaks.
In general, we can conclude that the conditions for the development of small and medium-sized businesses in France are quite favorable, as in Spain. State support for such enterprises is at a high level, as in the United States.
In France, where small and medium-sized industries historically occupy an important place in the economic system, and the support infrastructure was formed in the course of their development, changed following their needs, the role of the state is high, which traditionally plays a large role in the country's economy and its regulation.
As one of the largest economies in the European Union, France, in the course of its economic development, has developed many means and methods to create the legal, economic, financial and organizational conditions for the successful functioning of SMEs in a highly competitive market environment. The infrastructure to support this sector of the economy has been built in France for decades and has many strengths.
Since Russia has not yet developed a unified concept for the development of small and medium-sized businesses, it is of particular relevance to study the experience of the developed countries of the European Union in the formation of an infrastructure to support SMEs. From this point of view, the experience of France is indicative and typical, a country where the infrastructure for supporting small businesses includes both state-owned companies that provide financial support and various private companies that provide various types of services, including educational, consulting, etc. Moreover, comprehensive support is provided to SMEs both in the domestic and foreign markets.
Small and medium-sized enterprises occupy an important place in the French economy, even if we consider only their number (more than 99% of the total, with micro-enterprises and individual entrepreneurs accounting for 93.55%). At the same time, we note that small and medium-sized businesses in France have changed significantly over the past 20-30 years. Previously small manufacturing enterprises represented a rather archaic segment of the market, as their owners could afford to purchase either obsolete or cheap equipment. Since then, the situation has qualitatively changed. Modern small and medium-sized enterprises, especially in the manufacturing sector, use high technology. French SMEs make a significant contribution to R&D, although they are inferior to large enterprises.
However, the lack of activity of French SMEs abroad can be noted, although comparative studies conducted in France of exporting enterprises and enterprises that sell their goods only in the domestic market show that the former are larger and more productive and profitable.
Thus, the policy of supporting small and medium-sized enterprises is focused on solving the social or economic problems of France, namely: reducing unemployment by creating new enterprises, improving the competitiveness of the economy by increasing the size and weight of SMEs, and so on.
The French government and business community are aware of the importance of moving from state aid to small businesses to a policy of creating an enabling environment for entrepreneurship. And the SME support policy should ensure the sharing of risks (especially financial ones) not only during the establishment of the enterprise, but also during its development, as well as limiting complex administrative procedures.
The main government body responsible for promoting the development of small enterprises is the Directorate of Commercial, Craft and Service Enterprises (Direction des Entreprises commerciales, artisanales et de services), which is part of the Ministry of Economy, Finance and Industry (Ministere de l " Economie, des Finances et de l "Industrie). But the activity of the French state in support of small businesses is complemented by the involvement of other partners and agencies, both public and with a mixed structure, which makes it possible to reach a larger number of enterprises and find an intermediary for them that is most adapted to specific problems.
Since France is a member of the World Trade Organization, the French state cannot support small businesses in the form of direct subsidies, and is forced to resort to indirect methods. For these purposes, two organizations were created: OSEO and Coface.
OSEO is a government organization formed in 2005 after the merger of the Bank for the Development of Small and Medium Enterprises (BDPME - la Banque de Développement des PME), the National Research Support Agency (Anvar - l "Agence nationale de valorisation de la recherche), the Agency for Industrial innovation (AII - l "Agence de l" innovation industrielle) and the French Society for Financing Guarantees for Small and Medium Enterprises (Sofaris - la Societe francaise de garantie des financements des PME). Its purpose is to finance and support small and medium-sized businesses. Since the official there is no decoding of the name of this organization, in the text of the dissertation we will leave original name: OSEO. In 2010, OSEO supported over 80,000 businesses. To accomplish this task, OSEO operates in three complementary ways:
- - support for innovation;
- - financing of investments and operational cycle (together with banking institutions;
- - guarantees of bank financing.
To facilitate the access of small enterprises to bank loans, OSEO is ready to share the risks of loans issued for the creation of an enterprise with banks, guaranteeing a certain amount (40 or 70%) of the repayment of financing or lending to enterprises jointly with banks. OSEO's financing and guarantee activities cover three types of needs for small businesses and their partners: long-term lending and co-financing with banks, short-term financing, different kinds guarantees.
On the one hand, it is difficult to overestimate the activities of OSEO, since, for example, without the guarantee of this institution, almost no bank in France will provide a loan for the creation of a new enterprise. On the other hand, in forums and articles, one can find dozens of opinions of entrepreneurs who believe that they were "swindled" by the banks that issued loans for the creation of their enterprises, OSEO, which did not inform them enough, and the system as a whole, which contains deliberate ambiguity. Of course, we are not talking about deceit, but rather that the products that OSEO provides are not simple and unambiguous, and those entrepreneurs who, during the economic growth phase, did not understand, for example, the conditions for submitting OSEO guarantees, or were misled by employees banks suffered during the crisis when their businesses went bankrupt.
OSEO provides support not only in the domestic market, but also to enterprises wishing to enter world markets, however, the main company guaranteeing export risks in France is Сoface (Compagnie francaise d "assurance pour le commerce exterieur - French guarantee company for international trade ), created in 1946. Coface is mainly engaged in credit insurance, which prevents and covers non-payments of any exporting enterprises (not only small and medium ones).It can be noted that on the one hand, the instruments offered by French governmental and non-governmental organizations to support the activities SMEs abroad are extremely diverse, but on the other hand, quite difficult to apply, especially for small enterprises, where there is often a shortage of personnel familiar with the intricacies of their use.
Established in 2004, the status of Young innovative enterprise(MIP) entitles individuals who receive it to tax cuts and contributions to extrabudgetary funds from highly qualified positions, such as engineers and researchers. To qualify for this status, businesses must meet all five of the following criteria:
- a) be an SME;
- b) be created less than 8 years ago;
- c) research expenses incurred during the operation of the enterprise must be more than 15% of the total expenses;
- d) more than 50% owned by individuals or another SME, which in turn is more than 50% owned by individuals, regional development societies, societies for financing technological research, implementation and use of inventions, etc.;
- e) not be created as a result of a merger, restructuring, resumption of activities.
Thus, we can conclude that in modern France there is a strong political will to increase the amount of resources allocated to R&D. Indeed, there is a particular emphasis on expanding private R&D by strengthening the innovative behavior of companies, especially SMEs. All support measures correspond to the main priorities and contribute to strengthening the trend of increasing spending on the creation of new innovative technologies and overcoming the backlog of France in the creation of innovative products and technologies.
Thus, one of the most successful anti-crisis measures was the creation of the post of "credit intermediary." The intermediary can be approached by enterprises experiencing difficulties in accessing credit funds, since its tasks include:
- - State support they receive;
- - it faced a problem of financing;
- - offer specific solutions in each possible case;
- - consider the applications of enterprises in the field;
- - report to the government on all serious unresolved problems.
Appealing to an intermediary allows two out of three enterprises (63%) to find financing after the initial refusal. A survey conducted by the Bank of France showed that the absolute majority of enterprises (89%) that successfully passed through credit intermediation were able to overcome the crisis, while almost a third of companies that could not be helped were declared insolvent within the next year.
