Creation of small innovative enterprises at universities. Who needs small innovative enterprises in universities

Accepted 02.08.2009 the federal law No. 217-FZ allowed universities, in order to practical application(implementation) of their scientific developments, establish small innovative enterprises(MIP). At the same time, the organization and management accounting SIE activities in comparison with traditional companies have a number of features caused by both the specifics of innovative activity and the imperfection of the current legislation. As practice has shown, the need to identify and adequately take into account these features is today one of the key issues MIP management. This article discusses the specifics of applying the current legislation in the field of accounting to the tasks of accounting for the activities of SIE. The methodological features of maintaining separate sections of accounting are considered (in particular: accounting for fixed assets, intangible assets, Money, settlements with counterparties, settlements of wages and related contributions, taxes, issues of formation of a consolidated financial reporting). Practical recommendations are given on the organization and accounting of activities in SIE, created with the participation of universities.

Accounting

small innovative enterprise

accounting methodology

organization of accounting

specifics of innovation activity

1. Abdikeev N. M., Kuznetsov N. V., Tsygalov Yu. M. Improving the system of commercialization of the results of intellectual activity in universities. - M.: Financial University, 2013. - 236 p.

2. Getman V. G., Kerimov V. E., Babaeva Z. D. et al. Accounting: Textbook. / V.G.Getman, V.E.Kerimov, Z.D.Babaeva and others - Moscow: INFRA-M, 2010. - 717 p.

3. Compulsory social insurance against industrial accidents and occupational diseases. Website of the FSS of the Russian Federation. // [ Electronic resource]: http://fss.ru/ru/fund/activity/accident_insurance/index.shtml.

4. Regulation on accounting "Accounting statements of the organization" RAS 4/99 (approved by Order of the Ministry of Finance Russian Federation from 06.07.1999 No. 43n) (as amended on November 8, 2010).

5. Regulation on accounting "Accounting policy of the organization" RAS 1/2008 (approved by Order of the Ministry of Finance of the Russian Federation dated October 06, 2008 No. 106n) (as amended on December 18, 2012).

6. Decree of the Government of the Russian Federation of August 12, 2011 No. 677 “On approval of the Rules for concluding lease agreements in relation to state or municipal property of state educational institutions of higher professional education (including those established by state academies of sciences)”.

7. Order of the Ministry of Finance of the Russian Federation dated December 25, 1998 No. 64n “Typical recommendations for accounting for small businesses”.

8. Order Federal Service State Statistics of the Russian Federation dated August 29, 2012 No. 470 "On approval of statistical tools for the organization of federal statistical monitoring of the activities of enterprises."

9. Federal Law No. 217-FZ of 02.08.2009 “On Amendments to Certain Legislative Acts of the Russian Federation on the Creation of Economic Companies by Budgetary Scientific and Educational Institutions for the Purpose of Practical Application (Implementation) of the Results of Intellectual Activity”.

10. Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

11. Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”.

12. Economic theory / ed. E.N. Lobacheva. - 3rd ed., revised. and additional – M.: Yurayt, 2012. – 516 p.

Introduction

The modern economy every year is more and more based on knowledge. Under these conditions, the mechanisms of commercial application (implementation) of the results of intellectual activity, bringing them to market products that meet the various needs of society, acquire special significance. In the last decade, the main source of replenishment state budget Russia was the export of raw materials (oil, gas, timber, metals, etc.). However, even today the task of commercializing scientific and technical developments is coming to the fore as the most important area that contributes to the effective use of the potential of domestic science and ensures the country's transition from a resource-based economy to a knowledge economy. One of the main problems on the path of innovative development of our country is the huge gap between scientific ideas, technological developments and their practical implementation in production. Under these conditions, the task of increasing the level of commercialization of their scientific developments by universities is especially relevant.

The result of the active development of the “science-entrepreneurship” process was the emergence of Federal Law No. 217 of August 2, 2009 “On Amendments to Certain Legislative Acts of the Russian Federation on the Creation of Economic Companies by Budgetary Scientific and Educational Institutions for the Purpose of Practical Application (Implementation) of the Results of Intellectual Activity” , which not only theoretically, but also practically allows you to start commercializing knowledge, through the practical implementation of the results of intellectual activity (RIA) through the creation of small innovative enterprises (SIE).

The main purpose of the adoption of this law was the need to create a legal framework for the commercialization of the results of scientific activities obtained in universities and research institutes at the expense of budget funds. Until then, universities had practically no opportunity to independently implement their developments - being state institutions and financing the development of the results of intellectual activity at the expense of budgetary funds, they could not be founders or participants in economic companies. However, in the process practical work Difficulties began to arise in the creation of the IIP. The haste of adopting 217-FZ gave rise to a lot of problems, some of which were solved with varying degrees of success by the adoption of other regulatory and legal acts, while others have remained unresolved until now. This issue is considered in more detail in the monograph.

One of the key problems is the need to take into account a number of features in the accounting in SIP. At the same time, if until 2013 SIEs applying the simplified taxation system, in accordance with the current legislation, were entitled not to keep accounting records in all its areas (only fixed assets and intangible assets were required to be reflected in the accounts), then recent changes in the legislation require that, regardless from the applicable form of taxation, all enterprises operating in the territory of the Russian Federation (with the exception of foreign branches) performed their accounting and reporting obligations in full. This article discusses the features of the methodology and organization of the accounting procedure for the activities of SIE, created with the participation of universities.

Peculiarities of application of accounting legislation to IIP

The document defining the general principles of accounting in business entities operating on the territory of the Russian Federation is Law No. 402 "On Accounting", which was adopted in 2007 and entered into force in 2013. More specific are the Accounting Regulations (PBU) developed on its basis. PBU 4/99 “Accounting statements of an organization” considers the procedure for compiling and submitting financial statements. Its compilation is mandatory for all economic entities that maintain accounting records.

According to PBU financial statements MIP includes:

form No. 1 (balance sheet);
form No. 2 (report on financial results);
annexes to them provided for by regulatory enactments.

PBUs are mandatory, but small businesses, which, by definition, are IIPs, can use some of them at their discretion. So, for example, RAS 18/02, 16/02, 8/10, 11/08 and 02/08 (clause 2.1) can be applied subject to certain conditions and in accordance with the decision of the chief accountant (manager).

However, accounting in SIE has a number of features regulated by specialized legal acts that are applicable only to this type of enterprise. In particular, such regulations include Federal Law No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation” and standard recommendations on accounting for small businesses approved by Order of the Ministry of Finance of the Russian Federation dated December 25, 1998 No. 64n. According to them, the MIP has the right to:

use the cash method of accounting for income and expenses (according to the requirements of PBU 1/08 "Accounting policy of the organization", PBU 9/99 "Income of the organization", PBU 10/99 "Expenses of the organization");
not to re-evaluate fixed assets and intangible assets for accounting purposes (based on PBU 6/01 “Accounting for Fixed Assets”, PBU 14/07 “Accounting for Intangible Assets”);
not to reflect the impairment of intangible assets in accounting (PBU 14/07 “Accounting for intangible assets”);
carry out a subsequent evaluation of all financial investments in the manner established for assets for which the current market value not defined. At the same time, a decision may be made not to reflect the depreciation of financial investments if their calculation is difficult for the enterprise (in accordance with the requirements of PBU 19/02 "Accounting for financial investments", as well as some provisions of PBU 1/2008 "Accounting policy of the organization");
do not reflect estimated liabilities, contingent liabilities and contingent assets in accounting, do not create reserves for future expenses (based on RAS 8/01 " Estimated liabilities, contingent liabilities and contingent assets”);
recognize commercial and administrative expenses in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities (based on the requirements of PBU 10/99 "Organization's expenses");
recognize all borrowing costs as other expenses (PBU 15/08 “Accounting for expenses on loans and credits”);
reflect only the amounts of income tax for the reporting period without reflecting amounts that can affect the amount of income tax for subsequent periods, that is, deferred tax assets, deferred tax liabilities may not be disclosed (based on PBU 18/02 “Accounting for income tax settlements” );
correct significant errors of the previous year, identified after the approval of the financial statements, in the manner prescribed for the correction of minor errors. That is, corrections are made in the current period using account 91 “Other income and expenses” without retrospective recalculation (in accordance with the requirements of PBU 22/10 “Correction of errors in accounting and reporting”);
reflect changes in accounting policies in the financial statements prospectively, that is, the changed accounting method is applied in relation to the relevant facts economic activity that took place after changes were made to the accounting policy (PBU 1/2008 "Accounting policy of the organization");
submit reports in an abridged version (PBU 4/99 “Accounting statements of an organization”).

These paragraphs are applied by decision of the management of the IIP, while it is mandatory to fix such a decision in accounting policy economic society. In addition, the IIP accounting policy should reflect the working chart of accounts, options for accounting and valuation of various accounting objects, the procedure and timing of the inventory, forms of primary documents, as well as the very procedure for document flow and processing technology. accounting information.

General issues of organization of accounting in SIE

Regardless of the size of the IIP and its organizational form, the responsibility for organizing accounting, maintaining and storing accounting registers is assigned to the head (director or general director). The head of the SIE, in turn, has the right to decide whether to keep records independently or to assign this responsibility to the chief accountant or other official of the SIE. It is also possible to engage a third-party enterprise to provide accounting services (the so-called “outsourcing”), however, based on practical experience, at the initial stages of their activities, most SIEs choose the first path, when all accounting issues are resolved on their own.

The organizational form of accounting, fixed in the accounting policy, is chosen by Chief Accountant in agreement with the head of the enterprise. This choice is made depending on the operations performed, their number, type, type and volume, in addition, the qualifications of specialists involved in accounting, as well as the availability of the necessary office equipment and software, are taken into account.

Accounting can be organized according to the usual form of accounting: journal-order, journal-main, automated, etc.

At enterprises (including SIE) that carry out a small number of business transactions, a simplified form can be applied, which includes:

a simple form of accounting (without the use of accounting registers for the property of a small enterprise);
a form of accounting using registers of accounting for the property of a small enterprise.

A simple form of accounting (without the use of accounting registers for the property of a small enterprise) is used by enterprises that carry out a small number of transactions (usually their number ranges from thirty transactions per month), while they do not carry out their own production of products or perform work related to high material costs. In this case, all transactions are recorded only in the book (journal) of accounting for the facts of economic activity. The book is a combined register of analytical and synthetic accounting, on the basis of which it is possible to determine the presence of property and funds, as well as their sources, from a small enterprise on a certain date and draw up financial statements.

The book can be kept in the form of a monthly statement, or in the form of a journal in which transactions are recorded throughout the reporting year. The book reflects all business transactions in chronological order using the double entry method.

If an organization uses a similar form, then the procedures are performed in the following sequence: in the book of business transactions, all the facts of the activity of the SIE are recorded, then the generated turnovers are transferred from there to the chess sheet, according to which the balance sheet is formed. The final stage is the preparation on the basis of all of the above accounting statements (consolidated financial statements).

In addition to this process, small businesses must keep a cash book. If the organization in the course of its activities uses cash registers, then it is mandatory to keep a book of the cashier-operator. It is also mandatory to complete the payroll record.

The form of accounting (using accounting registers for the property of a small enterprise) is used by those enterprises that own fixed assets, inventory items, and also carry out settlements with counterparties with preliminary or subsequent payment of invoices.

As accounting registers, eight statements are used to account for the property of the enterprise and the sources of its formation, and one chess statement is used to summarize the data of these statements and verify the correctness of the entries made in them on accounting accounts:

Statement of accounting for fixed assets accrued depreciation charges(form No. B-1);
Accounting sheet for inventories and goods, as well as VAT paid on valuables (form No. B-2);
Statement of accounting for production costs (form No. B-3);
Statement of accounting for cash and funds (form No. B-4);
Record of accounting for settlements and other operations (form No. B-5);
Sales record sheet (form No. B-6 (payment));
Record of accounting for settlements and other operations (form No. B-6 (shipment));
Accounting sheet of settlements with suppliers (form No. B-7);
Wage accounting sheet (form No. B-8);
Statement (chess) (form No. B-9).

The specified statements are used to reflect transactions only on one of the applicable accounting accounts. Thus, the amount for any fact of economic activity is simultaneously recorded in two used statements: in one - on the debit account indicating the credited, in the other - on the credit of the account indicating the debited. These actions are carried out on the basis of primary accounting documents.

At the end of the month, all the results are summarized. This operation is carried out in a chess sheet, which serves as the basis for compiling a balance sheet.

However, in practice, for small businesses that have a simple technological process and the number of ongoing business transactions per month is insignificant (usually no more than one hundred), it is recommended to use a simplified form of accounting. In addition, this form is most consistent with the simplified taxation regime.

A simplified form of accounting is carried out using the book of income and expenses. In this case, all receipts of the organization related to the sale of products, the provision of services, and the performance of work are reflected as income. This also includes transactions for the sale of equipment, intangible assets and other property of the entity. The category of non-operating income, which is represented by cash, is also reflected as income. securities and other property. As expenses, the organization takes into account the cost items associated with the implementation of entrepreneurial activities.

To organize accounting in a simplified form of IIP accounting, the chart of accounts provides for combining several synthetic accounts into one.

For example, on account 01 "Fixed assets" you can take into account the acquired fixed assets and intangible assets. Depreciation of intangible assets is recorded on account 02 "Depreciation of fixed assets". However, in this case close attention should be paid to the accounting and use of those objects of intellectual property that served as a contribution to the authorized capital during the creation of the IIP.

Inventories reflected on account 10 "Materials", when using this form of accounting, are supplemented and aggregated with accounts 07 "Equipment for installation", 11 "Animals for growing and fattening", as well as accounts 15 "Procurement and purchase of materials ” and 16 “Deviations in the cost of materials”.

Value added tax is accounted for according to established rules. At the same time, it is important to note that VAT on materials and fixed assets (intangible assets) must be taken into account separately.

All costs associated with the production and sale of products are aggregated on account 20 "Main production". Thus, it is allowed to reflect as a single indicator business transactions corresponding to the following accounts: 21 “Semi-finished products of own production”, 23 “ Auxiliary production”, 25 “General production expenses”, 26 “General expenses” and others.

Finished products, as well as goods, are reflected in account 41 "Goods".

Implemented works, services, as well as products can be recorded without using account 45 “Goods shipped”. These facts of economic activity, including the determination of the result from their conduct, are carried out on account 90 Sales.

Settlements with various debtors and creditors this form of accounting allows you to show in detail on a single account 76 “Settlements with different debtors and creditors”. At the same time, according to the existing algorithm, debit turnovers reveal the occurrence of a receivable or repayment accounts payable, and credit - show the opposite situation.

Financial investments are reflected in the generally established order using the account of the same name. However, in analytical accounting it is important to separate long-term and short-term assets of this type.

Financial results and their use are recorded on account 99 “Profit and Loss”. During the year, the amount of profit and its use are reflected in the corresponding accounting register on a detailed basis: on the credit of the account, profit is shown as a cumulative total, and on the debit of the account - its use.

At the end of the year, as of the date of preparation of financial statements, profit is reduced by the amount of profit used, the amount received is transferred to account 84 “Retained earnings” and the undistributed amount of profit of the reporting year or uncovered loss of the reporting year is reflected in the financial statements.

As a rule, small innovative enterprises choose last form accounting from the options above. This is due to the application of an appropriate taxation system, as well as a reduction in the number of transactions and a significant simplification of accounting and analytical work.

Methodological features of maintaining separate sections of accounting in IIP

The features discussed above concerned the general methodology and organization of accounting, however, in various areas of accounting there is its own specificity, characteristic only for SIE.

The methodology for accounting for fixed assets in IIP generally coincides with the methodology used by all other business entities. To summarize information on the availability and movement of fixed assets leased by the organization, account 001 is intended.

However, in practice, as a rule, SIE at the initial stages of its development does not have its own fixed assets, with the exception of the necessary office equipment. According to the limit established by law for classifying assets as non-current assets in the amount of forty thousand rubles, the acquired property, with rare exceptions, exceeds the specified amount. Other expensive equipment and premises, as a rule, are leased to MIP by the university that founded it at a reduced price. Thus, on the balance sheet of the SIP at the beginning of its activity, there are mainly not fixed assets, but inventories. These assets are reflected in the debit of account 10 “Materials” and the credit of the corresponding accounts (depending on how the object enters the organization - from suppliers (account 60 “Settlements with suppliers and contractors”), due to its acquisition by an accountable person (account 71 "Settlements with accountable persons"), to the accounts of contributions to the authorized capital, etc.).

The Decree of the Government of the Russian Federation concerning the issues of concluding lease agreements with MIP, reveals some points related to the relationship of such enterprises and an educational institution. Benefits are granted if certain conditions are met. Size rent from the standard property value determined on the basis of the market valuation and the procedure for its payment is as follows: in the first year of the lease - 40 percent of the rent; in the second year of the lease - 60 percent of the rent; in the third year of the lease - 80 percent of the rent; in the fourth year of the lease and beyond - 100 percent.

A number of specific points are typical for accounting for intangible assets of IIP. When creating a business company, a university, as a rule, in accordance with the law, provides a non-exclusive right to use the result of intellectual activity (RIA) as a contribution to the authorized capital. This object is on the balance sheet of the founder, and the exclusive right to use MIP is not transferred. Until 2012, objects of this kind, according to the legislation, were classified as deferred expenses. The cost of RIA specified in the license agreement was written off in equal installments within the established period. However, since 2013, the organization reflects the received RIA on account 04 “Intangible assets” in the assessment agreed by the founders (the amount is prescribed in the license agreement, the period of use of the object is also established there).

In terms of accounting for funds, the SIE is obliged to adhere to generally established principles and rules. If the MIP makes settlements with counterparties in cash, the organization must purchase and register a cash register in the prescribed manner. The funds of organizations are in cash in the form of cash and monetary documents. The procedure for storing and spending money at the cash desk is established by the Instruction Central Bank Russian Federation.

Cash held at the cash desk is accounted for on an active synthetic account 50 "Cashier". In its debit, the receipt of funds in the cash register is recorded, and in the credit - the disposal of funds from the cash desk.

Main normative document regulating the procedure for making cashless payments in the Russian Federation is the Regulation on cashless payments in the Russian Federation, approved by the Bank of Russia on October 3, 2002 No. 2-P (as amended on January 22, 2008). Accounting for transactions on the current account is kept on the active account 51 " Settlement accounts". On the debit, funds are credited to the account of the organization, on the credit - they are written off.

The methodology for recording transactions for settlements with various IIP counterparties is also similar to the generally accepted one. The main attention here should be paid to what system of taxation the organization works with. So if MIP is on common system taxation, it is necessary to set up accounting in such a way that all primary documents are registered on time and reflect the reliable state of affairs. It should not be forgotten that in this case the organization is a payer of VAT and income tax, and, consequently, different kinds income and expenses have a corresponding impact on the taxable bases for them.

If the organization is on a simplified taxation regime (this is confirmed by a notification from tax office), then these taxes do not appear in the calculations, however, all transactions must be reflected in such a way that, for the purposes of taxation, the IIP has the opportunity to reliably calculate the single tax of the simplified tax system.

To summarize information on settlements with suppliers and contractors for the received inventory items, work performed and services consumed, an active-passive account 60 “Settlements with suppliers and contractors” is intended. In practice, for settlements for consumed services, account 76 “Settlements with various debtors and creditors” is most often used. To summarize information on settlements with employees in terms of amounts issued to them against the report, an active-passive account 71 “Settlements with accountable persons” is intended, and settlements with buyers and customers are reflected on account 62 “Settlements with buyers and customers.” All settlements with founders on contributions to the authorized capital of the organization, on the payment of income, etc. take into account on the active-passive account 75 "Settlements with the founders".

Accounting for the debt of the founders to the organization is reflected in the debit of the account with the credit of account 80 "Authorized capital". The repayment of obligations is recorded on a loan in correspondence with the corresponding accounts of assets contributed to the entity.

Let us dwell in more detail on the issue of accounting and issuing wages to employees, since MIPs use state benefit, which allows you to deduct payments to funds at lower rates.

The cost of the labor force is manifested in the form of wages and is determined by the cost of maintaining the life of the worker and the corresponding level of performance, his sufficient training, education and reproduction.

When hiring an employee, an employment contract is concluded between the employee and the employer. Accounting for settlements with personnel for remuneration is kept on the synthetic account of the same name 70 “Settlements with personnel for remuneration”. Payroll is reflected in the credit, deductions and payments from wages, benefits and income, respectively, in the debit of this account.

From the remuneration of workers, both working under labor agreements, work contracts, and part-time, performing one-time work, various deductions are made, which can be divided into two groups: mandatory and at the initiative of the organization.

Mandatory deductions include income tax individuals(personal income tax), the amount of deductions on writ of execution in favor of legal entities and individuals. The main source of taxation is wage employees who are taxed at a rate of 13%. Accounting for personal income tax payments is kept on a passive account 68 "Calculations for taxes and fees."

Each business entity, in order to materially support its employees with old-age pensions, benefits during illness, in case of disability and in other cases, makes monthly deductions for their social needs in excess of wages. Payments, remuneration and other income accrued by employers in favor of employees are used as a base indicator for deductions.

In the case of small innovative enterprises, the legislation establishes a slight reduction in these tariffs, subject to certain conditions. In accordance with the orders of the Ministry of Education and Science of the Russian Federation, the Federal State Budgetary Scientific Institution "Center for Research and Statistics of Science" keeps a record of notifications of the creation of SIE by budgetary scientific and educational institutions, and also forms a register of registration of notifications of their creation.

Federal Law of October 16, 2010 No. 272-FZ from January 1, 2011 establishes the conditions for the application of the MIP reduced fare insurance premiums (14% instead of 30% in the Pension Fund of the Russian Federation, the FSS of the Russian Federation and the FFOMS of the Russian Federation). In order to be eligible to use these benefits, MIP must fulfill two mandatory conditions:

carry out activities for the practical application (implementation) of RIA;
apply a simplified taxation system.

Thus, when submitting supporting documents to the relevant authorities (the Charter of the company; notification from the tax office that the organization applies the simplified taxation system; an extract from the register of registration of notifications of the creation of the company in accordance with 217-FZ; lease agreement), the IIP has the right to apply a reduced rate at 14%, which is distributed among the funds as follows:

2% is transferred to the FSS of the Russian Federation;
4% receives FFOMS RF;
8% is deducted to the Pension Fund of the Russian Federation, while if the employee was born in 1966 and older, the entire amount is sent to the insurance part; if the employee was born in 1967 or younger, then 2% is transferred to the insurance part, and the remaining 6% is sent to the funded part.

In addition to contributions for social needs, economic entities also make deductions for compulsory social insurance against accidents at work and occupational diseases. Insurance rates are determined as a percentage of the amounts of payments and other remuneration accrued in favor of the insured persons. In 2013, 32 classes of occupational risk remain, the size and range of insurance rates for them from 0.2 to 8.5%, depending on the type of activity.

To account for settlements on social contributions, a synthetic active-passive account 69 “Calculations for social insurance and provision."

Based on the results of its activities, the organization receives certain financial results. It is extremely important for IIP to track the dynamics of this indicator, since such enterprises are exposed to a huge number of risks.

The rules for the formation of information on income and expenses in accounting are most disclosed in PBU 9/99 “Income of the organization” and PBU 10/99 “Expenses of the organization”.

The financial result from sales is the difference between the proceeds from completed business transactions related to ordinary activities and expenses, including the sums of prime cost, distribution costs, management expenses, as well as the amount of accrued indirect taxes. The Chart of Accounts provides for a separate account 90 “Sales” to reflect these operations. The credit of the account indicates the amount of receipts; for this, the first subaccount is used. The cost of sold products, goods, services rendered and work performed is reflected in the debit of account 90 "Sales" on the second sub-account. As a rule, the third sub-account is used to disclose the amount of indirect taxes included in revenue. Depending on the specifics of accounting, an organization may open additional sub-accounts for more complete analytics and information disclosure.

Items of income and expenses that are not related to the main activity of the organization are usually classified as other. Data on these operations are reflected in a separate account 91 "Other income and expenses" with a corresponding breakdown by sub-accounts. The amounts are shown on a gross basis, without offsetting between the items of receipts and disposals of assets, cash, occurrence and write-off of liabilities.

In accounting, at the end of the month, a certain amount of the financial result is formed, which is then taken into account in an accrual way throughout the calendar year. To reflect the data, the Chart of Accounts provides for account 99 “Profit and Loss”. If a profit is generated as a result of operations, then it is debited from the debit of account 90 “Sales” or 91 “Other profits and losses” to the credit of account 99 “Profits and losses”. Otherwise, a reverse posting is made.

At the end of the reporting year, all sub-accounts opened to account 90 "Sales" (with the exception of sub-account 90.9) are closed by internal entries to sub-account 90.9. Similar entries are made with a score of 91.

If the IIP uses the simplified taxation system, the IIP accountant is required to keep a book of income and expenses. This book is divided into three sections:

section 1 "Income and expenses";
section 2 "Calculation of expenses for the acquisition (construction, manufacture) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for the tax for the reporting (tax) period";
section 3 "Calculation of the amount of loss reducing tax base on tax paid in connection with the application of the simplified taxation system for the tax period.

single tax return USN tax is submitted to the tax authorities once a year, and the calculation and transfer to the budget is made quarterly.

In addition, the organization pays to the budget such taxes as:

Transport tax, the declaration of which is submitted once a year.
Insurance contributions to social, medical and pension insurance funds (their accounting was considered earlier). For these deductions, a report is generated quarterly, and accrual and transfer are made monthly as a percentage of the payroll.
Land and other taxes, which are provided for by law, if the organization has an object of taxation.

For IIP, simplified reporting forms are provided, which disclose only aggregated indicators according to accounting data. Thus, the financial statements of the MIP currently consist of two documents: Form No. 1 " Balance sheet”and Form No. 2 “Report on financial results”. Representation statistical reporting produced on the basis of Rosstat Order No. 470. This document also provides for a preferential procedure for filling out and submitting documentation for small businesses, which include MIPs.

It should be noted that by now, a certain system of monitoring the effectiveness of the IIP by the state has already developed “de facto”. In particular, it is carried out by the Ministry of Education and Science of Russia by requesting benchmark indicators of SIE activity from the founding university. At the same time, it is necessary to understand that the operational activities of the SIE are carried out within the framework of the financial, and not the traditional academic year for university reporting. This fact requires the organization and maintenance of accounting in the IIP in such a way that it is possible to generate a reliable report (or forecast estimate) on financial results for an arbitrary period (multiple of one month).

Conclusion

The proposed approaches and methods were formulated and tested by the authors in the period from 2011 to 2014 in the course of practical work with SIEs established by the Financial University under the Government of the Russian Federation.

Legislation regulating the procedure and principles of accounting for traditional business entities, in some cases, is not perfect in relation to IIP. Various changes and additions, periodically introduced in order to optimize it, require that the SIE accounting department is constantly up to date, tracking all innovations. The absence of this leads to the fact that today far from all SIEs use the special benefits and simplified procedures available to them. This article is intended to draw the attention of SIP accountants to the peculiarities of accounting in the main areas for the subsequent optimization of accounting functions and methods.

Reviewers:

Fomin P.A., Doctor of Economics, Professor, Advisor to the General Director of CJSC "Business Effect", Moscow.

Popkova E.G., Doctor of Economics, Professor, Development Director of Finunivergroup LLC, Moscow.

Bibliographic link

Kuznetsov N.V., Minyaeva A.S. FEATURES OF ACCOUNTING OF THE ACTIVITIES OF SMALL INNOVATIVE ENTERPRISES CREATED WITH THE PARTICIPATION OF HIGHER EDUCATION INSTITUTIONS // Contemporary Issues science and education. - 2014. - No. 3.;
URL: http://science-education.ru/ru/article/view?id=13562 (accessed 04/29/2019). We bring to your attention the journals published by the publishing house "Academy of Natural History"

A small innovative enterprise or company is usually called a science-intensive enterprise, the profile of which belongs to the so-called high-tech, high technologies, and which produces goods or services that are competitive in the technical innovation market.The creation of an SIP is envisagedFederal Law No. 217 FZ.

Scientific institutions and universities can create small enterprises to commercialize their developments and contribute the results of intellectual property to the authorized capital of this enterprise.If in the course of your work or study you have invented something useful and new in the field of technology, be it computer programs, databases, breeding achievements, and so on, you can patent it.

Since you are using the scientific and experimental base of a university or scientific enterprise, the intellectual property rights will belong to the university or scientific enterprise.

To commercialize your developments, you need to create a small business that will own intellectual property.

8 steps to create an IIP:

STEP 1.Come to the rector or head of a scientific enterprise. Tell about the development that can be sold as a product or service. On this basis, create an MIP.
STEP 2.Patent or register your intellectual property. The university should help with this.
STEP 3.Conduct an intellectual property valuation. According to the law, the assessment is approved by the decision of the general meeting of founders (if its value is up to 500 thousand rubles). If the cost is higher- need an independent appraiser.
STEP 4.Prepare documents for registration of IIP:
Charter. Examples of IIP Statutesis available online . Look through a few of them and make your own according to the example. The share of the university or scientific institution in the authorized capitallimited liability companiesshould be more than one third, and the remaining participants pay the remaining share in cash.
Memorandum of association. A document that defines the procedure for joint activities to create an LLC. The conditions for the transfer of their property and participation in the activities of the LLC are also indicated. In particular, the agreement defines the conditions and procedure for the distribution of profits and losses among the participants, management of activities legal entity, withdrawal of founders (participants) from its composition.
License agreement. A document in which one party grants or undertakes to grant the other party the right to use the result of an exclusive right to a result of intellectual activity.
Minutes of the general meeting. To do this, a general meeting of the founders of LLC Small Innovative Enterprise is convened."your name". There can be only two founders: you and the head of the organization or university.
STEP 5.The following is the standard registration of an LLC. You can contact a notary public or arrange everything yourself by submitting the above documents to the tax office and paying a state fee in the amount of 4,000 rubles:
STEP 6.Attention! Even before visiting the tax office, it is necessary to open a savings account in a bank in order to deposit authorized capital into it. Therefore, the following additional documents also got into the tax office:
Notification letter from the bank on opening a savings account for a small innovative enterprise.
Certificates confirming the deposit of the required amounts of the authorized capital to the savings account of the enterprise.
STEP 7.Go to the statistics department, where they will give you OKVED type of activity of the organization. For example, 73.10 is research and development) there may be several codes.
STEP 8.Now you need throughspecialized site notify the Ministry of Education and Science of the establishment of the SIE.

Why not just open an LLC?Because you continue to use the property of a university or scientific institution, of course, if this is provided for in the contract. Also a plus are tax incentives for small innovative enterprises in terms of payroll taxes.

The creation of a small innovative enterprise ends with its state registration. After- the enterprise receives the status of a legal entity, is included in the register and is registered in tax authorities, local branch of the Federal State Statistics Service, pension fund RF.

Do you still have questions about creating an MIP? Contact our experts for advice on your specific case.

You can sign up:

- on free phone hotline 8 800 500 38 59

— Personal Area on the website of the Crimean Entrepreneurship Support Fund

ITMO University and the NeuroNet Accelerator held an open seminar on the theme “University SIEs. Barriers of existing legislation on the way of technology transfer and recommendations for their elimination”. Lawyers and representatives of technology parks, business incubators and acceleration programs of St. Petersburg State University, Moscow State University, Polytechnic University. Peter the Great, Ingria Technopark and ITMO University met to discuss the problems and prospects of small innovative enterprises created on the basis of higher education.

Source: depositpotos.com

Why were MIPs invented?

Small innovative enterprises are one of the ways to commercialize the developments of the university, which provide additional jobs for teachers, students and graduate students of the university. MIP employees put into practice the knowledge gained at the university, learn to communicate with business not as representatives of a state institution, but as entrepreneurs.

“MIPs contribute to increasing the competitiveness and development of the innovative infrastructure of the university, since the university staff, in addition to research competencies, develop entrepreneurial skills”,- says the head of the department for working with SIEs at ITMO University Alexander Ostroukhov.

Foreign universities have formed a system of MIPs in order to motivate their employees to earn extra money within the institution by doing business, and the universities themselves thus form new sources of funding. In addition, an atmosphere of innovation is being formed at the university, in which new technologies are developed and new personnel “grow” – students can get a job in one of the SIEs.

The ancestor of SIEs in Russia, director of the Analytical Consulting Center of the Department of Economics of Innovation, Lomonosov Moscow State University. M. V. Lomonosov Andrey Kolesnikov, has been promoting the concept of innovative entrepreneurship for many years. He believes that without the practical application of research results, development is impossible. In his opinion, education cannot be completed if it does not include a module on innovation.

Innovative Business at ITMO University

Currently, ITMO University encourages SIE directors and provides support to companies. The department of project and innovation activities of the university provides free consulting assistance from lawyers, marketing and fundraising specialists. MIPs can use the umbrella brand of the university, positioning themselves as a company with a good work experience. Employees of such an enterprise have access to experts and high-tech equipment. In addition, such an innovative business receives benefits for insurance premiums(14% instead of 30% as for conventional companies) and is exempt from value added tax (VAT) of the final product, which can range from 9% to 18%.

The last most successful small innovative projects of ITMO University were "", "Food Technologies and Equipment", and. Over the past year, they have reached self-sufficiency and no longer need support, while remaining university SIEs.

Barriers at MIPs

The main obstacles in the creation of SIEs were identified by experts as the amount of documentation, distrust between university administration and teachers, determining the university's share in the company, difficulties in providing premises for work on projects, and the difficulty of closing idle SIEs.

To solve these problems, the meeting participants suggested using university regulations to resolve conflicts, simplifying the lease and access to business incubators, and paying bonuses for the creation and successful maintenance of SIE on the basis of the university.

“What needs to be done to motivate a professor to do business? It is necessary to provide him with access to the necessary infrastructure,- says the director of the technopark "Polytechnic" Mikhail Rayak. — But, unfortunately, now IIPs occur mostly by chance, and reporting previously followed the principle “the more IIPs, the better”. Now, on the contrary, there is a tendency to reduce the number of small innovative enterprises and to improve the quality of SIEs.”

As a result of the meeting, the experts formulated a package of proposals and amendments to the current legislation. The participants plan to promote it with the support of ASI.

Arseny Tretyakov,

Department of design and innovation activities

Since the signing of the federal law allowing state universities and scientific institutions to create small innovative enterprises, six years have passed. Have the hopes of the Russian government that the law will create an “innovative life belt” around higher education come true?

innovation boom

One of the ways to translate science into real production is to create a small innovative enterprise. This opportunity was given to scientists by Federal Law No. 217, adopted in 2009. With the entry into force of this law, a boom in scientific start-ups began in scientific institutions: innovators received tax benefits, and universities - a third of the share in authorized capitals companies, as well as the rights to the results of intellectual property.

The peak of the creation of MIPs came in 2011. However, then the enthusiasm of scientists who wished to become business scientists somehow faded away.

Six years from the date of the adoption of the law is quite a long time to turn start-ups into operating enterprises that produce specific products. Current MIPs can be divided into three categories: working, existing only on paper, and those in an intermediate state.

NEFU: heading for MIPs

In 2011, 11 SIEs were created at the North-Eastern Federal University. In 2014, there were 25 of them. The number of results of intellectual activity reached 52, which is two times more than in 2011.

The development of new products and technologies is a laborious and long process. As a rule, from the appearance of an idea to the creation of a prototype, it takes about two years, then another year and a half before entering the market takes the creation of a company.

For four years, the turnover of NEFU enterprises amounted to 280.9 million rubles. Enterprises used a special tax regime– Simplified taxation system at a rate of 10%. The total amount of tax contributions to the budget amounted to 6.06 million rubles.

The university plans are ambitious: by 2018, the university intends to create more than 1,000 new jobs in innovative enterprises, and the volume of high-tech products produced should amount to 1 billion rubles, which is six times more than in 2014.

According to Vasily Mironov, director of the NEFU Strategic Development Department, this clearly shows how the results of intellectual work can be realized in the form of specific objects and dividends, including financial ones.

“MIPs, in my opinion, are not only a mechanism for making money for the university, but also a real opportunity to test and implement the results obtained in the course of research and development work into the economy, turning them into a knowledge-intensive competitive product or service. The IIP allows the ideas and developments of university scientists and teachers to be further developed, improved and implemented in the form of real products and services that are in demand on the market - instead of an alternative in the form of a report gathering dust on a shelf or a patent decorating a wall in an office,” he says.

In his opinion, thanks to the work of SIEs, university partners can be convinced in practice of the operability of certain technologies and developments embodied in pilot or small-scale production.

To overcome the difficulties, SIEs need state support, which can be provided in various forms. Technopark "Yakutia" and Venture Company "Yakutia" provide their support and are ready to cooperate in the future. Of course, commercialization as a process does not begin from the moment the research work is completed, but from the moment a customer appears to create products using innovations. Therefore, the process of commercialization is not a simple mediation between science and production. This is a series of complex and interrelated stages in the preparation of an innovative proposal. I hope that the university will pass this entire stage and reach a new level of innovative development. Moreover, in the conditions of economic imbalance, the federal university is a faithful and reliable partner for business. Dmitry Kondratiev, Deputy Chairman of the State Innovation Committee of the Republic of Sakha (Yakutia)

What are the problems?

As practice has shown, a lot of problems arise on the way to creating an innovative enterprise. Using the example of NEFU, two problems can be identified: lengthy procedures for agreeing lease agreements in the Ministry of Education and Science of the Russian Federation and difficulties with financing current activities MIP, according to the Arctic Innovation Center.

The financial activities of university enterprises, which opened on the wave of creation of SIEs, are constrained by existing restrictions, according to the Arctic Innovation Center of NEFU. Young companies have received some benefits, but potential investors are deterred by the fact that among their founders there is a state structure.

“In the wake of the emergence of MIPs, numbers were needed, and many of the companies registered at that time were created artificially. And the barrier to entry was lower than it is now, almost any idea was supported, and that’s how they were created,” says Vice-Rector for innovative development and commercialization of scientific developments, director of the NEFU Arctic Innovation Center Afanasy Savvin. - Now, out of 25 innovative enterprises, only half have shown real viability, which, as I personally think, is a normal indicator. It is important to emphasize that SIEs operate in a real business environment and take time to develop. So expecting an immediate financial effect from them would be a utopia. Rather, they are bridges to the future, which are focused on the medium and long term. True, this future will come only for those who survive in the face of fierce competition.

According to Afanasy Savvin, flexibility and speed are important for business, and here everything depends on bureaucratic procedures: “In a bureaucracy, it is not profitable for universities to create small enterprises, and there is no reason for businessmen to invest in them: in these restrictions, bright ideas often quickly lose their relevance, and authors lose their motivation.

At the same time, MIPs look like an excellent tool for organizing interaction between the university and business. Business creates new company for the implementation of specific projects, makes all the necessary investments, and the university contributes its intellectual and human potential to it, without investing in the acquisition of a material base. According to this scenario, joint SIEs have been created with OAO Yakutdorstroy, State Unitary Enterprise Housing and Public Utilities of the Republic of Sakha (Yakutia), an enterprise is being created with JSCB Almazergienbank, he notes.

The problem could be solved venture financing, but they also have their own point of view, their own requirements. Venture company "Yakutia" has signed an agreement with SIE "Genodiagnostika" of the North-Eastern Federal University. The company has been operating since 2011, MIP specializes in the implementation of services in the field of medical genetics. For the first time in the region, genetic scientists began to use innovative technologies for diagnosing hereditary and hereditarily predisposed diseases based on biological microchips.

For the development of a medical project, the enterprise received a subsidy in the amount of 1.8 million rubles from the Yakutia Venture Company. The funds were allocated within the framework of the federal target program "Research and development in priority areas of development of the scientific and technological complex of Russia for 2014-2020".

According to the head of SIE Nadezhda Maksimova, the creation of SIEs in Russian universities not the best solution - the system has not yet been fully developed legally. “It would be necessary to support innovative entrepreneurship in the university. But, unfortunately, we still encounter difficulties in obtaining permission to carry out medical activities. You have to wait months for the paperwork to end, but meanwhile the developments are waiting for the weather by the sea,” she says.

Closer to ideal

According to the sector for monitoring and analyzing the interaction of scientific, educational organizations and business structures of the Center for Research and Science Statistics of the Russian Ministry of Education and Science (CISN), over the past three years, engineering and technical universities and departments of universities have shown the most successful results in creating viable companies.
One of the first in the creation of MIPs was the Engineering and Technical Institute of NEFU. A small innovative enterprise LLC "Stroykompozit" is engaged in the production of autoclaved and monolithic heat-insulating foam concrete with improved performance and heat-shielding properties based on compositions from local raw materials for the construction of residential and industrial buildings.

“Initially, in 2011, when the creation of SIE was started, there were a lot of legal issues and there were practically no investors interested in implementing the developments of NEFU scientists. Therefore, the first enterprises were created by the university itself, which largely predetermined their current state, in which there are practically no real financial instruments to achieve the goals,” says the director of the enterprise.

It would be a mistake to say that most of the eight SIEs created with the participation of employees of the NEFU Engineering and Technical Institute exist only on paper. They work, provide services and produce products, but not in the volumes that were originally planned. Large working capital, which is due to the peculiarities of the organization of production activities in our conditions and the seasonality of demand for construction products Albert Kardashevsky, Director of Stroykompozit LLC

A scientist is not a manager

At first glance, the existence of such formations at educational institutions logically, but the representatives of higher education themselves do not feel much optimism towards them.

Professor of the Institute of Natural Sciences of NEFU Aitalina Okhlopkova notes the difficulties in the practical implementation of scientific developments: “It is very difficult to move from developments to real sector economy. Every time I say that it is difficult for a university scientist to break through his developments on his own. An Arctic Innovation Center has been created at the university, which should become a manager of scientific developments, and it should look for investors, partners for a university scientist.”

The fact that scientists are not able to promote and put on their feet entire enterprises is confirmed by the candidate medical sciences, Associate Professor of the Department of Histology and Microbiology of the Medical Institute of NEFU Yana Akhremenko.

In 2011, work began on the creation of the Biospectr company, which developed a line of fermented milk products based on lactobacilli for therapeutic nutrition of children. Production never started, development remained on paper.

“We are no longer engaged in this project, because we realized that the product turned out to be unclaimed. There were developments, and we received patents for them, but the university, or rather the Arctic Innovation Center, should ensure the promotion of the project to the market and cooperation with investor partners.”

Regarding the fact that a scientist cannot become a project manager, Afanasy Savvin has his own opinion: “We are in vain waiting for entrepreneurial exploits from scientists who, in fact, should not bother with commerce, but only engage in science, participating in the work of SIEs not in the role directors, but rather scientific consultants. It would seem good, find a business person as a partner for a scientist and we will work. But the second problem is that many scientists categorically refuse to let someone else into the business, being jealous of their offspring. I immediately recall a quote by Jack Dorsey, the founder of Twitter: “It is better to be a modest part of something important than a large part of something insignificant.” Scientists must be willing to share – any startup involves a gradual dilution of the share of the founders.”

What is the way out?

The Arctic Innovation Center intends to change the system of work on the creation of SIEs and the implementation of projects. “We took off our rose-colored glasses a long time ago and are completely changing approaches to creating and supporting innovative entrepreneurship at the university,” says Afanasy Savvin. – Now we are betting on such projects that can be larger and more successful in the Russian and international markets. And, unfortunately, they are very, very few. Of course, we immediately refuse those who rely on financial investments from the side of the university, the purchase of equipment, etc. is not a function of the university. Investors must invest. And if the project is not interesting to them, then it will not be interesting to potential consumers either.”

By the way
Unfortunately, by contacting the NEFU Research Department, the news editors could not get an answer to the question of what new, more effective format can develop innovative science in NEFU, including the activities of SIEs. The head of the UNIR, Konstantin Krivoshapkin, noted that he "was not included in this organizational activity and working moments" and did not want to "be held responsible for other people's mistakes."

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