Small business and farming social studies. So that young people do not leave. Economic measures of social support in Russia

Morgaushsky district (Chuvash Republic) - winner XI All-Russian competition"The best municipality Russia in the field of management public finance", III degree diploma

Attracting investment, developing rural tourism, supporting youth - these are the points of effort that the Morgaushsky district has identified for itself. The head of the municipal administration, Rostislav Nikolaevich TIMOFEEV, spoke about the work being done in these areas.

Rostislav Nikolaevich, at the beginning of our conversation, let’s talk about the essentials. How is the harvest going in the fields of your area?

The entire sown area of ​​grain and leguminous crops (including winter crops) in agricultural enterprises and peasant farms in 2018 amounted to 12.9 thousand hectares, which is 3.2 thousand hectares less than what was sown last year. But the area of ​​spring grain and leguminous crops increased by two percent compared to 2017 and amounted to 9,164 thousand hectares. The main part of the land - 6.416 thousand hectares - is cultivated by agricultural enterprises of the region, 2.748 thousand hectares - by peasant farms. We cultivate corn for grain and feed, potatoes, vegetables, industrial crops, including spring rape, annual and perennial grasses.

Overall, the cleaning is going according to plan. Winter grain crops have already been harvested. As of August 16, grain and leguminous crops have been harvested on an area of ​​4.449 thousand hectares, 11.99 thousand tons of grain have been threshed, the average yield in the region is 26.9 centners per hectare. The highest yield of grain and leguminous crops was recorded in the agricultural agricultural production complex "Hero" - 42 centners per hectare and in the peasant farm of A. A. Afanasyev - 37.8 centners per hectare. Vegetables have so far only been harvested from an area of ​​0.5 hectares; the gross harvest was 21 tons with a yield of 420 centners per hectare.

We have already prepared the soil for sowing winter crops - 6.2 thousand hectares, which is 87.9 percent of the plan. Now we have 1.2 thousand tons of winter seeds available from the carryover fund, which is 67.3 percent of the backfill plan (plan 1.784 thousand tons).

Procurement of feed continues. Agricultural enterprises of the district and peasant farms have already harvested 6.06 thousand tons of hay, which is 80.3 percent of the plan (plan - 7.545 thousand tons), haylage - 16.55 thousand tons, 113.2 percent of the plan (plan - 14.623 thousand tons) , silo - 3.8 thousand tons, 23.2 percent of the plan (according to plan - 16.414 thousand tons). In total, 20.3 centners of feed units were prepared per conventional head of livestock.

The economy of your area largely depends on the successful development of agriculture. Please tell us what measures are being taken in the republic, and the Morgaushsky district in particular, to support agricultural producers? What results do these measures produce?

Speaking about support for agricultural producers, it should be noted that since 2017, the Republic of Chuvashia has consolidated the areas in which state support measures for the agro-industrial complex are being taken. Now there are seven of them, which have consolidated 54 previously existing ones:

support (unrelated) in the field of crop production;

support aimed at increasing the productivity of dairy cattle. Within its framework, subsidies are provided for milk sold;

support for investment lending in the agricultural sector. Subsidies are provided to reimburse interest rates on investment loans;

compensation of direct costs incurred for the construction and modernization of agricultural facilities;

promoting the achievement target indicators implementation of regional programs for the development of the agro-industrial complex within the framework of a single subsidy;

support within the framework of the federal target program " Sustainable development rural territories for 2014–2017 and for the period until 2020";

support within the framework of the federal target program “Development of reclamation of agricultural lands in Russia for 2014–2020”.

Separately, I would like to say about a single subsidy, which combines several areas of government support. This subsidy is provided to the region in one amount. At the same time, the government of the republic independently chooses the directions and volumes of further distribution of subsidy funds, depending on the need to achieve target indicators state program“Development of agriculture and regulation of the market of agricultural products, raw materials and food of the Chuvash Republic.”

Farmers in our region are actively receiving grants for farm development. In total, since 2012, 15 peasant farms in the Morgaushsky district have received grants, and two grants have been allocated for the development of family farming. total amount support amounted to 29.4 million rubles. In particular, in 2017, three grants worth 8.2 million rubles were allocated for the development of peasant farms. In 2018, the heads of two peasant farms passed competitive selection to receive grants for the development of crop production and vegetable growing.

If we talk about state support for agriculture in general, then in the first half of 2018, the region received 3.7 million rubles from the republican budget, and 22.044 million rubles from the federal budget.

Is there a private investor coming into the area who wants to invest in agricultural and manufacturing enterprises? How do you think a municipal entity can attract private investors?

Attracting investment into the district's economy is one of the strategic objectives of the district administration. The growth of investments directly affects not only the increase in tax revenues to the budget and the creation of new jobs, but also the level and quality of life of the population.

For example, the implementation of the state investment program for the reconstruction of the M-7 federal highway in the Morgaushsky district not only had a significant impact on the volume of investments in fixed capital of the district from 2012 to 2014, but also had a positive effect in subsequent years. Generally speaking, over the past five years, during the implementation of various investment projects more than 200 new jobs were created.

The most attractive areas for investors in the area are industry, Agriculture, tourism. The largest projects in terms of investment volume are traditionally considered to be the projects of CJSC Cheboksary Enterprise Sespel and LLC Agrofirm Ilyich's Path.

CJSC PE Sespel, which uses innovative technologies and the most modern equipment, in June 2018, opened a new workshop in the district for the production of tank containers designed for storing and transporting liquids, liquefied gases and bulk products. As a result, 50 jobs were created. The volume of investments amounted to about 600 million rubles.

Including in order to attract investments to the area, the construction of housing and facilities is actively underway in the Morgaushsky district from year to year social sphere, construction and repair of roads, modernization of educational institutions and health care institutions, social and engineering infrastructure is being built up to provide a complete living environment for the population.

Among others, a municipal program for the development of culture and tourism is being implemented in the area. Do you think rural tourism can be attractive and profitable for the territory?

In Russia, rural tourism occupies about two percent of the total tourist flow and is only at the initial stage of development. We have a Concept for the development of domestic, inbound tourism in the Morgaushsky district of the Chuvash Republic for 2016–2020. The document defines the main directions for the development of rural tourism based on the integrated and sustainable use of all social, economic, natural, cultural and historical resources of the countryside. Morgaushsky district has favorable natural conditions for carrying out tourist trips and excursions, organizing tourism business. The area in which it is located has low mountainous terrain, a comfortable climate, and there are many rivers, lakes and forests.

On the territory of the region there is the only waterfall in Chuvashia “Silver Cascade” (Ilinskoye rural settlement), Lake Syutkul (Toraevskoye rural settlement), a forest area planted in 1896–1912 by forester B.I. Guzovsky with oak culture. Tourists can see the Elder of the Chuvash oak forests (Ilinskoye rural settlement), swim in the cleanest reservoir - the Kazanchik pond, and get acquainted with archaeological monuments. We have excellent recreation centers that are ready to welcome guests at any time of the year. The area traditionally hosts public events- Akatuy holiday, farewell to winter, Maslenitsa, honey holiday “Health on the wings of a bee”, youth day, Ilyin’s day, harvest festival.

Today we need to develop and organize tourist agricultural routes, evaluate their attractiveness and think through the principles of interaction between tourist sites. The development of rural tourism will help increase the level of sales of eco-products, and therefore the income of farmers, and increase the well-being of the rural population.

- How developed are small and medium-sized businesses in the region?

The presence of SMEs in the Morgaushsky district is considered by us as important factor ensuring economic diversification and stabilization of the local labor market. Today we are recording positive dynamics in terms of development indicators for small and medium-sized businesses. According to the tax authority, the number of small and medium-sized businesses in the region is 712 units, including 114 small enterprises, five medium-sized ones, 511 individual entrepreneurs, 82 peasant farms. Compared to the first half of the previous year, the total number of small and medium-sized businesses in the region increased by 0.4 percent, while the number of small enterprises increased by 1.8 percent, individual ones - by 1.4 percent, at the same time the number of peasant farms farms decreased by 6.8 percent.

The structure of SMEs in the Morgaushsky district by type of economic activity is characterized by a predominance retail. The number of small trade enterprises is 33 percent of their total number. Small businesses are also concentrated in areas such as agriculture - 15 percent, transport services- 16 percent, manufacturing - 7 percent, construction and repair and construction work - 5 percent, service sector - 15 percent, catering- 2 percent, other industries - 7 percent.

Number busy workers in the field of small business as of July 1, 2018 amounted to 3.9 thousand people, which is 69 people more than in the same period in 2017 (an increase of 1.8 percent).

For the development of the region, it is first of all necessary that young people do not leave it. What is being done to ensure that young people want to live in their small homeland?

We try to do everything in our power for this. Now in the district there are 6.522 thousand young people aged 14 to 30 years, which is 19.6 percent of the total number of residents of the district (33.251 thousand people).

For the successful self-realization of young people and the disclosure of their potential, various training seminars, youth activist schools, promotions, contests and competitions are organized in the region. Uniform information days are held monthly, which are devoted to issues that are relevant to young people. At 21 educational institutions and four institutions additional education Students and working youth can attend various clubs and sections of interest: sports, art, technical.

The district leadership also pays great attention to solving housing problems. In the first half of 2018, 23 young families improved their housing conditions (in 2017 - 25 families, in 2016 - 25) within the framework of the subprogram “Providing housing for young families” of the federal target program “Housing”. One of the directions of this targeted program is to provide affordable housing for young professionals. IN this year Two young specialists received certificates of social benefits for the construction (purchase) of housing in rural areas; 16 certificates were issued over the past two years. In order to support rural working youth, a regulation on scholarships for socially active and talented young people of the Morgaushsky district of the Chuvash Republic was approved.

Prepared by E. P. BESPALOVA

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There are a total of 25 presentations in the topic

PLAN
1. ENTREPRENEURSHIP AND BUSINESS
A) CONCEPT
B) FUNCTIONS OF ENTREPRENEURSHIP:
PRODUCTION,
COMMERCIAL,
FINANCIAL,
INTERMEDIATION,
INSURANCE
IN)
FACTORS,
INFLUENTING
ON
SUCCESS
ENTREPRENEURSHIP:
PRIVATIZATION,
NATIONALIZATION,
REQUISITION,
GLOBALIZATION,
MODERNIZATION,
DIVERSIFICATION,
CONVERGENCE
D) FUNCTIONS OF ENTREPRENEURSHIP:
RESOURCE,
GENERAL ECONOMIC,
INNOVATIVE,
SOCIAL,
ORGANIZATIONAL
E) ORGANIZATIONAL AND LEGAL FORMS OF BUSINESS:
CLASSIFICATION:
COMMERCIAL:
BUSINESS PARTNERSHIP
(FULL, LIMITED), JOINT STOCK COMPANY
SOCIETY:
OPEN,
CLOSED),
PRODUCTION
COOPERATIVES,
STATE AND MUNICIPAL UNITARY
ENTERPRISES (ON THE RIGHT OF ECONOMIC CONDUCT,
ON THE RIGHT OF OPERATIONAL MANAGEMENT),
NON-PROFIT: CONSUMER COOPERATIVE,
FUNDS,
PUBLIC
AND
RELIGIOUS
ORGANIZATIONS,
INSTITUTIONS,
ASSOCIATIONS
Legal entity
(ASSOCIATIONS, UNIONS)
COMPARISON (PROS AND CONS)
2. STEP-BY-STEP INSTRUCTIONS AND DOCUMENTS
TO OPEN A BUSINESS IN 2017:
COLLECTION OF DOCUMENTS FOR REGISTRATION WITHIN
Federal Tax Service;
SELECTION OF THE TAX AUTHORITY WHICH
CLOSEST TO THE LOCATION
RESIDENCE OF THE APPLICANT;

3. FINANCING
A) CONCEPT
B) CLASSIFICATION
SOURCES
BUSINESS FINANCING:
SELF-FINANCING:
OWN
CAPITAL,
ACCUMULATED
PURE
PROFIT(CONCEPT, CLASSIFICATION);
INVESTMENT
RESOURCES:
MARKET
CAPITAL,
BUDGET
FACILITIES
(SUBSIDIES,
DONATIONS,
SUBVENTIONS)
,
INVESTMENT
THIRD
PERSONS
(FRANCHISING);
BORROWED FINANCIAL RESOURCES (LEASING,
FACTORING, FORFATING, CONSIGNATION)
4. SUPPORT FOR SMALL BUSINESSES:
STATE:
SUBSIDIES,
EDUCATION,
PREFERENTIAL LENDING,
FREE PARTICIPATION IN EXHIBITIONS AND
FAIRS
FREE CONSULTATION
RENTAL OF PREMISES AND LAND
MARKET METHODS:
LEASING
FACTORING
FRANCHISING
MARKETING
3. FARMING:
A) CONCEPT
B) AREAS OF ACTIVITY:
PRODUCTION AND PROCESSING;
TRANSPORTATION, STORAGE,
IMPLEMENTATION
C) BASIS OF THE KFH:
PROPERTY COMPLEX,
LAND,
SLAVE. FORCE
D) Peasant farms and private household plots
E) TYPES OF PEASANT HUSBANDRY (ANIMAL HUSBANDRY:
POULTRY FARMING;
BEEKEEPING;
FISH CULTURE;
ANIMAL FARMING
PLANT CULTIVATION:
VEGETABLE GROWING;
GARDENING;
VITICULTURE;
GRAIN PRODUCTION;
MUSHROOM CULTIVATION
E) TYPES of peasant farms:
KHUTORSKOE,
BRANCH,
LARGE PRODUCT,
SELENCIC
G) POWERS AND BENEFITS OF THE CHAPTER
peasant farm
(personal income tax,
TAX
ON
PROPERTY, VAT)
H) DOCUMENTS FOR REGISTRATION
peasant farm

Description of the presentation by individual slides:

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1. ENTREPRENEURSHIP AND BUSINESS A) CONCEPT B) FUNCTIONS OF ENTREPRENEURSHIP: PRODUCTION, COMMERCIAL, FINANCIAL, INTERMEDIATION, INSURANCE C) FACTORS AFFECTING THE SUCCESS OF ENTREPRENEURSHIP: PRIVATIZATION, NATIONALIZATION, REQUISITION, GLOBALIZATION, MODERNIZATION, DIVERSIFICATION, CONVERGENCE D) FUNCTIONS OF ENTREPRENEURSHIP: RESOURCE , GENERAL ECONOMIC, INNOVATION, SOCIAL, ORGANIZATIONAL E) ORGANIZATIONAL AND LEGAL FORMS OF BUSINESS: CLASSIFICATION: COMMERCIAL: BUSINESS PARTNERSHIP (FULL, LIMITED), JOINT STOCK COMPANY: OPEN, CLOSED ), PRODUCTION CO-OPERATIVES, STATE AND MUNICIPAL UNITARY ENTERPRISES (ON THE RIGHT OF ECONOMIC CONDUCT , BY THE RIGHT OF OPERATIONAL MANAGEMENT), NON-PROFIT: CONSUMER CO-OPERATIVE, FOUNDATIONS, NON-GOVERNMENTAL AND RELIGIOUS ORGANIZATIONS, INSTITUTIONS, LEGAL ASSOCIATIONS (ASSOCIATIONS, UNIONS) COMPARISON (PROSES AND MINUSES) PLAN 2. STEP-BY-STEP INSTRUCTION ACTIVITY AND DOCUMENTS FOR OPENING A BUSINESS IN 2017: COLLECTION DOCUMENTS FOR REGISTRATION WITH THE FTS; SELECTION OF THE TAX AUTHORITY WHICH IS CLOSE TO THE APPLICANT'S PLACE OF RESIDENCE; OBTAINING REGISTRATION DOCUMENTS. 3. FINANCING A) CONCEPT B) CLASSIFICATION OF SOURCES OF BUSINESS FINANCING: SELF-FINANCING: OWN CAPITAL, ACCUMULATED NET PROFIT (CONCEPT, CLASSIFICATION); INVESTMENT RESOURCES: CAPITAL MARKET, BUDGET FUNDS (SUBSIDIES, DONATIONS, SUBVENTIONS), INVESTMENT OF THIRD PARTIES (FRANCHISING); BORROWED FINANCIAL RESOURCES (LEASING, FACTORING, FORFATING, CONSIGNMENT) 4. SUPPORT OF SMALL BUSINESSES: STATE: SUBSIDS, TRAINING, PREFERENTIAL LENDING, FREE PARTICIPATION IN EXHIBITIONS AND FAIRS FREE CONSUL RENTAL PREMISES AND LAND MARKET METHODS: LEASING FACTORING FRANCHISING MARKETING 3. FARMING : A) CONCEPT B) AREAS OF ACTIVITY: PRODUCTION AND PROCESSING; TRANSPORTATION, STORAGE, SALES C) BASIS OF THE PEASANT FUND: PROPERTY COMPLEX, LAND, WORK. STRENGTH D) Peasant farms and private household plots E) TYPES of peasant farms (ANIMAL HUSBANDRY: POULTRY FARMING; BEEKEEPING; FISH CULTURING; ANIMAL FARMING CROPS GROSSING: VEGETABLE GROUNDERING; GARDENING; VINEGrowING; GRAIN CULTIVATION; MUSHROOM CULTIVATION E) TYPES of peasant farms: FARM, FROM RUBNOE, LARGE COMMERCIAL, SELENCHESKOYE G) POWERS AND BENEFITS OF THE HEAD OF THE PEASANT FUND (NDFL, PROPERTY TAX, VAT) H) DOCUMENTS FOR REGISTRATION OF KFH

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ENTREPRENEURSHIP OR BUSINESS ENTREPRENEURSHIP BUSINESS ESSENCE OF CONDUCTING OPERATIONS BASIS OF CONDUCTING BUSINESS - MODEL OWN DEVELOPED MODEL BY IMPLEMENTING NEW IDEAS AND INNOVATIONS. IS ENGAGED IN THE PRODUCTION OF INNOVATIVE PRODUCTS. THE BASIS OF CONDUCTING THE BUSINESS IS THE EXISTING MODEL, PRODUCTS ARE PRODUCED ACCORDING TO A READY TEMPLATE OR Slightly CHANGED OR ADDED. THE DEGREE OF RISK IS HIGH BECAUSE THERE MAY BE FAILURE OR SUCCESS ASSOCIATED WITH THE INTRODUCTION OF NEW PRODUCTS, SERVICES OR EQUIPMENT TO THE MARKET THE RISK IS MUCH LESS BECAUSE. THE MODEL TAKED AS A BASIS HAS PROVED ITS VITALITY DEGREE OF DEVELOPMENT SMALL AND MEDIUM ENTERPRISES STATE ENTERPRISES AND CORPORATIONS economic activity aimed at systematically generating profit from the production and sale of goods, provision of services, performance of work CONCEPTS any type of activity in the sphere of social production that generates income or other personal benefits

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TYPES OF ENTREPRENEURSHIP (BUSINESS) PRODUCTION PRODUCTION OF GOODS, SERVICES, INFORMATION, SPIRITUAL VALUES COMMERCIAL OPERATIONS AND TRANSACTIONS FOR RESALE OF GOODS AND SERVICES NOT RELATED TO PRODUCTION FINANCIAL VARIETY OF COMMERCIAL. OBJECT OF PURCHASE - SALES - MONEY, CURRENCY, SECURITIES INTERMEDIATION ACTIVITIES OF CONNECTING INTERESTED PERSONS IN A MUTUAL TRANSACTION INSURANCE RECEIPT OF INSURANCE PREMIUM ONLY WHEN AN INSURED EVENT OCCURS

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FACTORS OF SUCCESSFUL ENTREPRENEURSHIP (BUSINESS) PRIVATIZATION SALE OF STATE PROPERTY TO PRIVATE NATIONALIZATION PROCESS OF ACQUISITION OF PROPERTY BY THE STATE REQUISTION ILLEGAL ACQUISITION OF PROPERTY GLOBALIZATION PROCESS OF UNION BUSINESS OWNERS OF A CERTAIN TERRITORY (REGION, COUNTRY, CONTINENT). MODERNIZATION IMPROVEMENT OF BUSINESS FROM THE FOLLOWING PARTS: ENERGY CONSUMES; LONG-TERM; RELIABILITY; LABOR COSTS; QUALITY OF MANUFACTURED PRODUCTS DIVERSIFICATION THE PROCESS OF PRODUCING DIFFERENT TYPES OF GOODS AND PROVIDING A RANGE OF SERVICES CONVERGENCE THE PROCESS OF REPLACING ONE RAW MATERIAL WITH ANOTHER, ONE PROCESS WITH ANOTHER, ETC. FACTORS:

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FUNCTIONS OF ENTREPRENEURSHIP (BUSINESS) EFFECTIVE USE OF BOTH LIMITED AND REPRODUCABLE RESOURCES RESOURCE SUPPORT OF THE ECONOMIC SITUATION IN A COUNTRY OR A CERTAIN REGION GENERAL ECONOMIC INNOVATION INVOLVED IN PRODUCTION IN THE ESTABLISHMENT OF NEW IDEAS, DEVELOPMENT OF NEW FACTORS AND MEANS IN ACHIEVEMENT OF THE SET GOAL, EVERY COMPETENT PERSON M.B. THE OWNER OF THE BUSINESS SOCIAL DECISION MAKING ABOUT THE ORGANIZATION OF A PERSONAL BUSINESS WITH THE INTRODUCTION OF IN-HOUSE ENTREPRENEURSHIP. RESPONSIBILITY FOR ENTREPRENEURIAL MANAGEMENT, FOR THE CREATION OF CERTAIN ENTERPRISE STRUCTURES, AND ALSO FOR CHANGING THE OPERATION STRATEGIES OF THE OWNERS OF THIS COMPANY. ORGANIZATIONAL

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COMMERCIAL ORGANIZATIONS BUSINESS PARTNERSHIPS (HT) AND SOCIETIES (CO) PRODUCTION CO-OPERATIVES (ARTELS) HT HO FULL HT XT ON VERE (LIMITED LIABILITY) HO WITH LIMITED LIABILITY JOINT STOCK COMPANY (JSC) HO WITH ADDITIONAL ANSWER OPEN JSC CLOSED JSC STATE AND MUNICIPAL UNITARY ENTERPRISES ( State unitary enterprises and municipal unitary enterprises) NON-PROFIT ORGANIZATIONS WITH THE RIGHT OF ECONOMIC MANAGEMENT WITH THE RIGHT OF OPERATIONAL MANAGEMENT (FEDERAL STATE ENTERPRISE) CONSUMER COOPERATIVE (UNION, PARTNERSHIP) FUNDS PUBLIC AND RELIGIOUS ORGANIZATIONS INSTITUTIONS ABOUT ASSOCIATION OF LEGAL ENTITIES (ASSOCIATIONS, UNIONS) LEGAL ENTITIES ORGANIZATIONAL AND LEGAL FORMS OF ENTREPRENEURSHIP

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FORMS OF BUSINESS ADVANTAGES DISADVANTAGES INDIVIDUAL (SOLE) OWNERSHIP EASY TO APPROVAL AND REGISTER ALL PROFIT BELONGS TO THE OWNER AND IS SUBJECT TO INCOME TAX COMPLETE FREEDOM OF ACTION OPPORTUNITY TO IMPLEMENT YOUR ENTREPRENEURIAL WAY FULL SOLE RESPONSIBILITY OF THE ENTREPRENEUR LIMITED CAPITAL SMALL PRODUCTION VOLUME AND WIDE RANGE OF PRODUCTS THE NEED FOR INDEPENDENT MANAGEMENT OF THE COMPANY PARTNERSHIP (SOCIETY) INCREASING THE FINANCIAL RESOURCES OF THE COMPANY EASILY APPROVED AND REGISTERED DISTRIBUTION OF RESPONSIBILITIES FOR MANAGING THE COMPANY THE NEED FOR REORGANIZATION AND RE-ORGANIZATION OF DOCUMENTS AS A RESULT OF THE DEATH OR CARE OF ONE OF THE PARTNERS OPPORTUNITY CONFLICTS BETWEEN PARTNERS PARTNERS HAVE UNLIMITED LIABILITY A) FULL B) LIMITED LIABILITY PARTNERS RISK ONLY THE CAPITAL THEY HAVE INVESTED IN THE FIRM PARTNERS, WHOSE LIABILITY IS LIMITED TO A PART OF THE INVESTED CAPITAL, DO NOT TAKE PART IN THE MANAGEMENT OF THE FIRM LACK OF PUBLIC REPORTING CORPORATION ACCUMULATION OF SIGNIFICANT CAPITAL LIMITED LIABILITY SHAREHOLDERS STABILITY OF THE FIRM WHEN CHANGE OF SHARE OWNERS POSSIBILITY OF USING THE LABOR OF HARRIED MANAGERS SIGNIFICANT COSTS AND DIFFICULTIES IN THE ORGANIZATION PROCESS SIGNIFICANT LIMITATIONS FROM THE SIDE STATES PROBABILITY OF ABUSE BY THE OWNERS OF THE CONTROLLING STAKE OF SHARES DOUBLE TAXATION (ON THE PROFIT OF THE FIRM AND ON THE PERSONAL INCOME OF THE OWNERS)

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RULES AND PROCEDURE FOR OPENING AN ENTREPRENEURSHIP (BUSINESS) IN 2017 THE WHOLE PROCEDURE CAN BE DIVIDED INTO 3 MAIN ACTIONS: COLLECTION OF DOCUMENTS FOR REGISTRATION WITH THE FTS; SELECTION OF THE TAX AUTHORITY WHICH IS CLOSE TO THE APPLICANT'S PLACE OF RESIDENCE; OBTAINING REGISTRATION DOCUMENTS.

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SOURCES OF FINANCING SOURCES OF FINANCING FINANCING – ALLOCATING FUNDS OR RESOURCES TO ACHIEVE INTENDED GOALS SOURCES OF FINANCING – FUNCTIONING AND EXPECTED CHANNELS FOR OBTAINING FINANCIAL RESOURCES, AND ALSO A LIST OF ECONOMIC SUBJECTS ENTITIES PROVIDING THESE FINANCIAL RESOURCES INTERNAL EXTERNAL ACCUMULATED PROFIT DEPRECIATION PROPERTY INCOME BANK LOAN INVESTMENTS SALE OF BONDS, SHARES BUDGET RESOURCES

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PROFIT = REVENUE - COSTS NET PROFIT = PROFIT - INCOME TAX CONSUMPTION FUND 40% ACCUMULATION FUND 50% RESERVE FUND 10% SOURCES OF FINANCING SMALL AND MEDIUM ENTERPRISES

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INVESTMENT RESOURCES CAPITAL MARKET BUDGET FINANCING INVESTMENT OF THIRD PARTIES EQUITY FINANCING (ISSUE OF SHARES) DEBT FINANCING (ISSUE OF BONDS) DONATIONS GUARANTEE FOR LOANS SPONSORSHIP ETC. DIRECT SUBSID II SUBVENTIONS INDIRECT TAX BENEFITS (DEDUCTIONS) WARRANTY PROVISION DIRECT AND VENTURE INVESTMENT FRANCHISING FRANCHISING (ENG. FRANCHISE, “LICENSE”, “PRIVILEGE”), FRANCHISE (FR. FRANCHISE - BENEFITS, PRIVILEGE), COMMERCIAL CONCESSION - A TYPE OF RELATIONS BETWEEN MARKET ENTITIES, WHEN ONE PARTY (FRANCHISOR) TRANSFERS TO THE OTHER PARTY (FRANCHISEE) FOR A PAYMENT (ROYALTY) THE RIGHT TO A CERTAIN TYPE OF BUSINESS, USING A DEVELOPED BUSINESS MODEL FOR ITS CONDUCT. THIS IS AN ADVANCED FORM OF LICENSING IN WHICH ONE PARTY (FRANCHISOR) GRANTS THE OTHER PARTY (FRANCHISEE) A COMPENSATED RIGHT TO ACT ON ITS BEHALF, USING THE FRANCHISOR'S TRADEMARKS AND/OR BRANDS. VENTURE FINANCING IS A LONG-TERM (5-7 YEARS) HIGH-RISK INVESTMENT OF PRIVATE CAPITAL IN THE SHARE CAPITAL OF NEWLY CREATED SMALL HIGH-TECH PROMISING COMPANIES (OR ALREADY WELL PROVEN VENTURE ENTERPRISES) ORIENTED ON THE DEVELOPMENT AND PRODUCTION OF HIGH-TECH PRODUCTS, FOR THEIR DEVELOPMENT AND EXPANSION, WITH THE GOAL RECEIVING PROFIT FROM INCREASE IN THE VALUE OF INVESTED FUNDS. DONATION (FROM LAT. DOTATIO - GIFT, DONATION): IN RUSSIAN LEGISLATION - INTERBUDGETARY TRANSFERS PROVIDED ON A FREE AND NON-REFUNDABLE BASIS WITHOUT ESTABLISHING DIRECTIONS AND (OR) CONDITIONS FOR THEIR USE 2. MONEY, YOU DIVIDED FROM STATE AND LOCAL BUDGETS TO PROVIDE FINANCIAL SUPPORT UNLOSS-LOSS ENTERPRISES, WHICH CASH REVENUE FROM THE SALES OF THE PRODUCTS IS LESS THAN THE COSTS OF PRODUCTION AND SALES OF THIS PRODUCT, LOWER BUDGETS TO COVER THE GAP BETWEEN THEIR INCOME AND EXPENSES. 3. ADDITIONAL PAYMENTS TO THE EMPLOYEE, SPECIFIED BY THE EMPLOYMENT CONTRACT OR LEGISLATIVE ACTS, FOR EXAMPLE, SUPPLY FOR FOOD, FOR TRAVEL TO THE PLACE OF WORK, PAYMENTS FOR MINOR CHILDREN. SUBSIDY (FROM LAT.SUBSIDIUM - HELP, SUPPORT) - PAYMENTS TO CONSUMERS PROVIDED AT THE EXPENSE OF THE STATE OR LOCAL BUDGET, AS WELL AS PAYMENTS OF SPECIAL FUNDS FOR LEGAL AND INDIVIDUALS, LOCAL AUTHORITIES, OTHER GOVERNMENTS ARTV. TWO TYPES OF SUBSIDIES: SUBSIDY - INTERBUDGETARY TRANSFER PROVIDED FOR THE PURPOSES OF CO-FINANCING EXPENDITURE OBLIGATIONS OF THE LOWER BUDGET SUBSIDY - MONEY PROVIDED FROM BUDGETS AND EXTRABUDGETARY FUNDS TO LEGAL FUNDS INDIVIDUALS (NOT BUDGETARY INSTITUTIONS) AND INDIVIDUALS SUBVENTION (FROM LAT. SUBVENIRE - “COME TO HELP”) - A TYPE OF MONETARY BENEFITS TO LOCAL AUTHORITIES BY THE STATE, ALLOCATED FOR A SPECIFIC PERIOD FOR SPECIFIC PURPOSE; UNLIKE DONATIONS, THEY ARE SUBJECT TO REFUND IN CASE OF MISUSE OR USE NOT WITHIN THE PREVIOUSLY ESTIMATED DATE. SHARES (GERMAN AKTIE, Netherland ACTIE, FROM LATER ACTIO - [IN ADDITION] A RIGHT (TO SOMETHING) WHICH CAN BE DEFENDED IN COURT) - A SECURITY CERTIFYING THE CONTRIBUTION OF FUNDS INTO THE CAPITAL OF A JOINT STOCK COMPANY AND GIVING A RIGHT TO RECEIVE A PART OF PROFIT IN THE FORM OF DIVIDENDS. BOND (LAT. OBLIGATIO - LIABILITY; ENGLISH BOND - LONG-TERM, NOTE - RECEIPT) - ISSUING DEBT SECURITY, WHICH OWNER HAS THE RIGHT TO RECEIVE FROM THE PERSON WHO ISSUED IT (BOND ISSUER), WITHIN AN AGREED PERIOD ITS FACE VALUE IN MONEY OR OTHERWISE PROPERTY EQUIVALENT

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BORROWED FINANCIAL RESOURCES TRADITIONAL BANK LENDING REPLACEMENT OF WORKING CAPITAL PURCHASE OF REAL ESTATE/EQUIPMENT ETC. COMMERCIAL LENDING LEASING BILL LENDING FACTORING FORFATING CONSIGNMENT ON AN OPEN ACCOUNT SEASONAL LOAN ETC. BILL LENDING IS LENDING TO THE BORROWER IN WHICH THE BORROWED FUNDS ARE BILLS. LEASING (ENG. LEASING FROM ENGLISH TO LEASE - RENT OUT) IS A LONG-TERM RENTAL OF PROPERTY WITH THE SUBSEQUENT RIGHT OF BUYING. FACTORING (English “FACTOR” - AGENT, INTERMEDIARY) IS A COMPLEX OF FINANCIAL SERVICES FOR MANUFACTURERS AND SUPPLIERS TRADING ON THE TERMS OF DEFERRED PAYMENT FORFATING (FORFAITING, FROM A FORFAIT - WHOLE, TOTAL AMOUNT) IS A FORM OF PROVIDING INTERMEDIATION SERVICES ORGANIZATIONS (FORMATTERS) FOR THE PURCHASE OF RECEIVABLES IN THE FULL AMOUNT FROM THE CREDITOR (SUPPLIER, SELLER, EXPORTER), AND A MONETARY OBLIGATION FOR PAYMENT ARISES FROM THE DEBTOR (BUYER, IMPORTER) TO THE INTERMEDIATE (F ORFAYER). CONSIGNATION (LAT. CONSIGNATIO, ENG. CONSIGNMENT - DOCUMENT, WRITTEN EVIDENCE) - A FORM OF COMMISSION SALE OF GOODS, IN WHICH ITS OWNER (CONSIGNANT) TRANSFERS THE GOODS TO THE CONSIGNITOR TO THE WAREHOUSE. IN THIS WAY, THE GOODS REMAIN THE PROPERTY OF THE CONSIGNANT UNTIL THE TIME OF ITS SALE. AS A RULE, IF A GOODS ARE NOT SOLD FOR A LONG TIME (FOR EXAMPLE MORE THAN A YEAR), THEN IT IS RETURNED BACK TO THE CONSIGNANT AT HIS EXPENSE.

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SUPPORT OF SMALL ENTERPRISE SUBSIDIZING TRAINING PROVISION OF PREFERENTIAL LOANS FREE PARTICIPATION IN EXHIBITIONS AND FAIRS FREE CONSULTATIONS RENTAL OF PREMISES AND LAND FORMS MARKET METHODS LEASING a form of long-term lease associated with the transfer of equipment for use, Vehicle and other movable and immovable property FACTORING the activity of a specialized institution related to the collection of funds from the debtors of its client (industrial or trading company) and the management of its debt claims FRANCHISING system for selling licenses (franchises) for the use of technology and a trademark MARKETING all management procedures

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