Subjects of entrepreneurship are belonging to the following categories:
- subjects of small business, which includes the subjects of micro entrepreneurship;
- subjects of medium entrepreneurship;
- subjects of large entrepreneurship.
Belonging in any forms depends on:
- annual average of employees quantity
- average annual income
Annual average employees’ number determines with all the workers list including.
- filiations workers, representatives and other isolated departments of this subject
- individual entrepreneur
Average annual income considering the sum:
- assemblage of annual incomes
- or incomes from the enterprise subjects
Subjects of small entrepreneurship are the individual entrepreneurs
- without legal entity’s education
- and legal entities that implement an entrepreneurship with an annual average of employees number:
- no more than 100 people
- and annual average income not over than 300 000 MCI established by the Law of Republican budget and functioning on the January, 1 of the corresponding financial year.
Subjects of micro entrepreneurship are:
- subjects of micro entrepreneurship that implement private entrepreneurship, with an annual average of employees number:
- no more than 15 people
- or annual average income no more than 300 000 MCI, established by the law of the Republic budget on the January, 1 of corresponding financial year.
Subjects of medium entrepreneurship are the individual entrepreneurs and legal entities that implement:
- activities, connected with the drug facilities and precursors;
- manufacturing and (or) wholesale realization of excisable goods;
- activity on the grain storage on grain reception centers;
- lottery realization;
- activity in the sphere of gaming business;
- activity connected with radioactive materials rotation;
- bank activities (or the separate bank operations) and activity on the insurance trade (except the insurance agent’s activity);
- auditing activities;
- professional activity on the shares trade;
- credit bureau activity;
- securities activity;
- activity connected with civil and service weapon and cartridges for it.
For the private entrepreneurship subjects, that are the payers for the gaming business tax, fixed tax and single property tax, is used the criteria upon the employees number.
Subjects of large entrepreneurship are the:
- individual entrepreneurs;
- and legal entities.
Criteria for the large entrepreneurship subjects are the following:
- annual average of employees quantity more than 250 people;
- and (or) annual average income more than 3 000 000 MCI established by the Law of republic budget functioning for the Januar, 1 of the corresponding financial year.