Microenterprise is a small business entity

A microenterprise is one of the following business entities: an individual entrepreneur; Private enterprise; Farming peasant farming, and sometimes - a limited liability company. Assignment to other categories of business entities (for example, to medium and large businesses) is possible if the above-mentioned boundary indicators do not comply with the established norms.

A microenterprise is a payer who pays the following taxes: from the income of individuals; On profit and various duties.

The order of payment and the tax rate for the microenterprise

The basic rate for taxation is 9% of turnover for a calendar year. However, there are some peculiarities. For example, if the number of employees exceeds five people in a quarter, then 2% is added to the designated tax rate (9%) for each individual employee.

Microenterprises are small business enterprises

The circle of such enterprises includes newly created business entities or operating for a year from the moment of their registration. Thus, any organization with small turnover and a small number of employees can be classified as a microenterprise. The criteria for these enterprises are as follows: the staff employs about 15 people, and the average annual revenue does not exceed 60 million rubles. It is necessary to pay attention to the book value of assets, calculated in the form of the residual value of fixed assets with the inclusion of the amount of intangible assets.

Definition of criteria

The first criterion is that the average number of employees in a microenterprise is determined for a calendar year, taking into account not only state employees but also employees who are registered under civil law contracts, part-timers, and employees of branches or other structural divisions. It takes into account the actual hours worked.

The second criterion - the revenue received from the sale of goods for a calendar year can be determined in accordance with tax legislation.

The third criterion is the residual value of fixed assets with intangible assets, small and microenterprises determine in accordance with the relevant legislation on accounting.

Register of micro-enterprises

Special state bodies responsible for supporting such business entities maintain appropriate registers to take into account the recipients of such support. In this case, even if the microenterprise statistics speak of referring it to a small enterprise, this does not mean that it will be entered in this register. It happens and vice versa, the business entity is in the register, and is not small.

Advantages of creating microenterprises

The newly created microenterprise is the availability of a number of advantages for a successful start. Thanks to the formation of favorable conditions, many entrepreneurs create precisely such enterprises.

One of the advantages for individual entrepreneurs is a reduced tax rate (9%), which includes:

• Tax on personal income;
• Payments of state value for compulsory social insurance ;
• State duty for entrepreneurial risk, as well as corporate income tax.

As the basic conditions for the registration of microenterprises it is considered:

• Participants are natural persons who may simultaneously be members of the management board of an LLC (if such a form of organization is chosen when registering an enterprise);
• The non-exceeding of the boundary level of the turnover of the enterprise (60 million rubles);
• The number of employees should not exceed the established standard (15 people).

A microenterprise has the right to register as a VAT payer.

Pros and cons of the existence of a microenterprise

The positive aspects of the operation of such an enterprise:

• A report to the tax authorities is submitted quarterly, and similarly payment is made;
• When submitting an annual report, it is not necessary to provide the conclusion of a sworn auditor;
• There are no obligations to pay advance payments for corporate profit tax;
• The availability of opportunities for microenterprise employees to work part-time on several business entities;
• Relatively low costs for accounting in the enterprise.

Negative moments of work of microenterprises:

• Employees of such enterprises can not enjoy certain benefits;
• Accounting is the same for all small businesses;
• Transition to a different category of enterprises (for example, medium or large businesses) is possible only with the onset of a new calendar year.

Thus, it can be confidently asserted that a microenterprise 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-sized businesses, except for turnover and fixed assets, as well as the number of employees.