Micro-enterprise is one of the following.business entities: individual entrepreneur; private enterprise; fishing farm, and sometimes - limited liability company. Assignment to other categories of business entities (for example, to medium and large businesses) is possible if the above boundary showed that do not meet the established standards.
A micro-enterprise is a payer who pays the following taxes: on personal income; on profit and various duties.
The order of payment and the tax rate for a microenterprise
The basic tax rate is 9% ofturnover for the calendar year. However, there are some features. For example, if the number of employees in a quarter exceeds five people, then to the designated tax rate (9%), for each individual employee, 2% is added.
Micro-enterprises are small businesses.
The circle of such enterprises includes newly created business entities or operating throughout the year from the date of their registration.
Criteria Definition
The first criterion is the average number of employees.microenterprise is determined for the calendar year, taking into account not only employees in the state, but also employees who are drawn up in accordance with civil law contracts, part-time workers, as well as employees of branches or other structural units. The actual time worked is taken into account.
The third criterion - the residual value of fixed assets with intangible assets, small and micro enterprises are determined in accordance with the relevant legislation on accounting.
Register of microenterprises
Special state bodies responsible forsupport for such business entities, maintain appropriate registries to account for recipients of this support. At the same time, even if the statistics of a microenterprise speaks of referring it to a small enterprise, this does not mean that it will be entered into this register. It happens and vice versa, the subject of management is in the registry, and is not small.
Benefits of creating micro-enterprises
A newly created microenterprise is a number of advantages for a successful start. Thanks to the formation of favorable conditions, many entrepreneurs create such enterprises.
One of the advantages for individual entrepreneurs is a reduced tax rate (9%), including:
- personal income tax;
- State payments for compulsory social insurance;
- state duty for entrepreneurial risk, as well as corporate income tax.
The main conditions for registering a micro-enterprise are considered to be:
- the participants are individuals who can simultaneously be members of the management board of an LLC (if such a form of organization was chosen when registering an enterprise);
- not exceeding the boundary level of the company's turnover (60 million rubles);
- the number of employees should not exceed the established standard (15 people).
The micro-enterprise has the right to register as a VAT payer.
Pros and cons of microenterprise
The positive aspects of the operation of such an enterprise:
- the report is filed with the tax authorities on a quarterly basis, payment is also made in the same way;
- when submitting the annual report, it is not necessary to provide a sworn auditor's opinion;
- there are no obligations to pay advance payments on corporate income tax;
- possibility for microenterprise employees to work part-time in several business entities;
- relatively low cost of accounting in the enterprise.
- employees of such enterprises cannot enjoy certain benefits;
- accounting is the same for all small businesses;
- transition to a different category of enterprises (for example, medium or large business) is possible only with the advent of a new calendar year.
Thus, it is safe to saythat a micro-enterprise is an independent business entity that has its own fixed assets and maintains accounting records. In other words, such enterprises are no different from large and medium businesses, except for the value of turnover and fixed assets, as well as the number of employees.
