'Small' companies are commercial organizations, whose authorized capital share of: – the subjects of the Russian Federation, social and religious organizations (associations), charities and other funds does not exceed 25% – share belonging to one or more legal entities that are not small businesses, less than 25% – average number of employees during the reporting period does not exceed the following limits: – Industry, construction, transport – 100 people – agriculture, wholesale trade, science and technology – 60 – retail trade and personal services – 30 people – other activities – 50. By 'small business "also includes individuals engaged in entrepreneurial activities without forming a legal entity (individual entrepreneurs). Small businesses are engaged in several activities (multidisciplinary), may called 'small' according to the criteria of the activity, the proportion of which is the largest in annual turnover or annual amount of profit. The average for the reporting period, the number of employees of small businesses determined having regard to all its employees, including those working in the state (under civil law nature) and, simultaneously taking into account the actual time worked, as well as workers' representatives, branches and other separate subdivisions of this entity. In case of exceeding a small business set number of employees, the company is deprived of benefits provided by current legislation, the period during which allowed the specified excess, and for the next three months. Small businesses play a significant role in any economy, they significantly affect the market resources and marketing production and the political and socio-cultural processes, because flexibly respond to changing market conditions, and thereby give the market economy, the necessary 'flexibility'.