Microenterprise - is one of the following entities: a sole proprietorship;private enterprise;fishing farm, and sometimes - a limited liability company.Nie entities (eg, medium and large businesses) is possible if the above boundary shown do not meet the standards.
Microenterprise - a payer shall pay the following taxes: personal income;income and high fees.
order of payment and the tax rate for micro
basic rate for taxation - 9% of the turnover for the calendar year.However, there are some features.For example, in excess of the number of employees at quarter to five people, then to the designated tax rate (9%) is added for each individual employee 2%.
Micro-enterprises - a small business enterprise
The range of businesses includes the newly created business entities or functioning within a year from the date of registration.Thus, any organization with little turnover, and a small number of workers may be classified as micro-enterprises.The criteria for these companies are as follows: the state employs about 15 people, and the average annual revenue of less than 60 million rubles.Attention should be paid and the carrying value of the assets, calculated in the form of residual value of fixed assets with the inclusion of the amount of intangible assets.
Defining criteria
first criterion - the average number of employees is determined by micro-enterprises for the calendar year, taking into account not only working in the state, but also employees, decorated according to the civil contracts, part-time, as well as employees of the branches or other divisions.Whereas actual time worked.
second criterion - Proceeds from the sale of goods in the calendar year can be determined in accordance with tax legislation.
third criterion - net book value of fixed assets to intangible assets small and micro enterprises determined in accordance with relevant legislation on accounting.
Registry micro
special state agency responsible for the support of such business entities are the appropriate registers to account for the recipients of such support.However, even if the statistics on micro and says referring to his small business, it does not mean that it will be entered in the register.It happens, and vice versa, is a business entity in the Registry, and not small.
Benefits microenterprise
newly established microenterprises - is the presence of a number of advantages for a successful start.Thanks to a favorable environment, many entrepreneurs create just such a company.
One advantage for individual entrepreneurs is the reduced rate of tax (9%), including:
- tax on income of individuals;
- payments of national importance for mandatory social insurance;
- state fee for entrepreneurial risk, as well as tax on the income of enterprises.
as a basic condition for the registration of micro-enterprises is considered to be:
- participants are individuals who may simultaneously be members of the board of SIA (if the registration of the company selected is a form of organization);
- not exceed the boundary level of turnover of the company (60 mln.);
- number of employees must not exceed the established norm (15).
Microenterprise has the right to register for VAT.
Pros and cons of the existence of micro
Positive aspects of the functioning of the enterprise:
- report to the tax authorities served on a quarterly basis, similar to the payment made;
- at the time of the annual report is not necessary to provide a sworn auditor's conclusion;
- no obligation to make advance payments of corporate income tax;
- availability of possibility for employees of micro-enterprises to operate concurrently on several economic entities;
- relatively small cost accounting in the enterprise.
negative point microenterprise:
- employees of such companies can not enjoy some privileges;
- bookkeeping same for all small businesses;
- transition to a different category of companies (eg, medium or large business) is possible only with the advent of the new calendar year.
Thus, we can confidently assert that the microenterprise - is an independent business entity that has its own fixed assets and performs accounting.In other words, these companies are no different from large and medium businesses, in addition to the value of turnover and fixed assets, as well as the number of employees.
