Tuesday, July 12, 2011

Small and medium enterprises from micro to separate the tax system

Recently the Ministry of Finance has submitted to the government a new bill. According to sources, the law that replaces the single tax, would oblige a small business on the patent system of taxation. We already know that, most likely, the new bill and the tax system small businesses enter into force already on the first day of 2011. The old bill UTII even leave for a while. Complete its liquidation is scheduled for January 1, 2014. As you have significant changes, primarily to affect small, medium and micro. That is, the Micro-entrepreneurship in such a way to stand out against a background of small and medium-sized businesses. To date UTII pay both individual and small enterprises with the number of employees up to a hundred people. With the introduction of the patent system only IE will use such taxes, and then only if the number of employees does not exceed the number 5. If we talk about specific activities, the new law from the RF Ministry of Finance of the patent system provides for the taxation of about 92 areas of IP. The cost of patent corresponds to 6% of the expected profit. All details and numbers spelled out the bill. Positive aspects for the introduction of such micro law abound. A specific example can be told about the activities of entrepreneurs in the travel industry. For example, an entrepreneur with five gazelles per year will save at least 26,000 rubles. Many analysts believe that such a tax system will relieve business of injustice. The most important advantage of buying the patent will be that the entrepreneur himself will decide on what system he pay taxes. So, he can choose STS (Simplified Tax System) and pay a 6% percent of real income or 15 percent of net profits. Or the IP will have to pay in full in the ordinary mode. But the main thing is that the collection of taxes with the introduction of this bill it will be possible to distinguish small and medium businesses with individual companies.

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