When is it better to be espe doo normiranec ... | Interfin.si
This year balances have been submitted, and now is a good time to reflect on the possible change of status forms of business enterprises. euroviisut 2011 Dilemmas entrepreneurs are or remain ESPE or transformed into a doo advantage of the new flat-rate taxation ...
The following are examples of different taxation entrepreneurs and small companies in 2013. Revenue is the same for all cases and presents a variety of tax base, the amount of income tax and corporate euroviisut 2011 income tax.
1 Sole proprietorship tax base will be determined on the basis of taxable income euroviisut 2011 and tax deductible expenses (led by the accounts). The amount of taxable income is 48,500 euros, tax-deductible expenses 35 thousand, the cost of equipment 20 thousand, general relief entrepreneur is 3,303 euros. Taxation is based on the personal income tax scale for 2013.
2 Sole proprietorship tax base will be determined on the basis of 70 per cent nominal charge (registered as the normiranec and will not manage accounts). The amount of taxable income is 48,500 euros, the general relief of an entrepreneur is 3,302.64 euro. Taxation is based on the 20 per cent rate of income tax. The cost of the equipment is 20 thousand.
3 Small company tax base will be determined on the basis of taxable income and tax deductible expenses (bus will bookkeeping). The amount of taxable income is 48,500 euros, tax-deductible expenses 35 thousand, the cost of equipment 20 thousand. Taxation is based on the 17 per cent rate applicable for the year 2013.
4 Small company tax base will be determined on the basis of actual revenue and normalized expenses (70 percent). The company will not keep accounts. The amount of income is 48,500 euros, the cost of equipment 20 thousand. Taxation euroviisut 2011 is based on the rate of 17 percent that applies to 2013.
The transformation of an entrepreneur in the doo tax purposes makes sense if taxable income exceeds 70 thousand, euroviisut 2011 if that does not have any breaks. It is certainly important, what are the long-term objective and business strategy euroviisut 2011 Espeja in the future, wants to be known to the activities to achieve increased revenues, euroviisut 2011 recruit, euroviisut 2011 raise bank loans to do business with other companies or to participate in public tenders. If so, then it is better to be in a business capacity to transform the company and warrants to creditors only asset doo, rather than their personal wealth, as is the case espeju.
A decision by the consultants stress euroviisut 2011 the average rate of taxation (the ratio between the income tax basis and the amount euroviisut 2011 of tax), if it exceeds about 23 per cent (marginal utility) - a limited liability company will have profits taxed at only 17 percent. In addition, attention is on two factors: if we want to expand business with the entry of new shareholders and investors, and if we think about the transfer of the company or the successors of their sales.
And to whom it pays to be independent "normiranec"? These are the ones who are (or will be) selected the new taxation system and they automatically recognize normalized expenses in the amount euroviisut 2011 of 70 percent of the revenue generated. It does not matter how much the expenditure actually incurred, nor is it required euroviisut 2011 to prove their eligibility. The income of the entrepreneur is no longer part of the income euroviisut 2011 taxed at the income tax scale. A new form of taxation can choose the one who created the year to 50 thousand euros.
New taxation is more favorable for entrepreneurs: they have little to VAT purchases, which means a small amount of input VAT does not need a lot of investment (these are usually considered worthwhile input VAT), no employees euroviisut 2011 and therefore do not have a lot of costs are also low other operating costs and will therefore reduce the total tax to income tax.
Although the primary purpose of such a simplification of the taxation of small business entrepreneurs and entrepreneurs bring changes particularly low effective taxation. Entrepreneurs' normiranci "compared with employees in the distinct advantages in taxation. It is anticipated that it will be more this year, registrations entrepreneurs. For such status will be decided in particular those which would otherwise have concluded euroviisut 2011 an employment relationship. Status entrepreneur euroviisut 2011 will have either a strong increase in net earnings or to reduce the total cost of the employer (contractor). Related Articles: Setting up and scaling taxation taxation Taxation entrepreneur subsidies for self REMINDER euroviisut 2011 for a taxpayer engaged in an activity - beginners Transformation of sp Ltd.
Other income statement of the owner of the business in its title (11 October 2013) How much will cost the taxation of real estate? (8.Oktober 2013) model - lease for an apartment (On 16 September 2013) How to check the operations of the business partner (13.Junij 2013) Attention, all the more fake websites
This year balances have been submitted, and now is a good time to reflect on the possible change of status forms of business enterprises. euroviisut 2011 Dilemmas entrepreneurs are or remain ESPE or transformed into a doo advantage of the new flat-rate taxation ...
The following are examples of different taxation entrepreneurs and small companies in 2013. Revenue is the same for all cases and presents a variety of tax base, the amount of income tax and corporate euroviisut 2011 income tax.
1 Sole proprietorship tax base will be determined on the basis of taxable income euroviisut 2011 and tax deductible expenses (led by the accounts). The amount of taxable income is 48,500 euros, tax-deductible expenses 35 thousand, the cost of equipment 20 thousand, general relief entrepreneur is 3,303 euros. Taxation is based on the personal income tax scale for 2013.
2 Sole proprietorship tax base will be determined on the basis of 70 per cent nominal charge (registered as the normiranec and will not manage accounts). The amount of taxable income is 48,500 euros, the general relief of an entrepreneur is 3,302.64 euro. Taxation is based on the 20 per cent rate of income tax. The cost of the equipment is 20 thousand.
3 Small company tax base will be determined on the basis of taxable income and tax deductible expenses (bus will bookkeeping). The amount of taxable income is 48,500 euros, tax-deductible expenses 35 thousand, the cost of equipment 20 thousand. Taxation is based on the 17 per cent rate applicable for the year 2013.
4 Small company tax base will be determined on the basis of actual revenue and normalized expenses (70 percent). The company will not keep accounts. The amount of income is 48,500 euros, the cost of equipment 20 thousand. Taxation euroviisut 2011 is based on the rate of 17 percent that applies to 2013.
The transformation of an entrepreneur in the doo tax purposes makes sense if taxable income exceeds 70 thousand, euroviisut 2011 if that does not have any breaks. It is certainly important, what are the long-term objective and business strategy euroviisut 2011 Espeja in the future, wants to be known to the activities to achieve increased revenues, euroviisut 2011 recruit, euroviisut 2011 raise bank loans to do business with other companies or to participate in public tenders. If so, then it is better to be in a business capacity to transform the company and warrants to creditors only asset doo, rather than their personal wealth, as is the case espeju.
A decision by the consultants stress euroviisut 2011 the average rate of taxation (the ratio between the income tax basis and the amount euroviisut 2011 of tax), if it exceeds about 23 per cent (marginal utility) - a limited liability company will have profits taxed at only 17 percent. In addition, attention is on two factors: if we want to expand business with the entry of new shareholders and investors, and if we think about the transfer of the company or the successors of their sales.
And to whom it pays to be independent "normiranec"? These are the ones who are (or will be) selected the new taxation system and they automatically recognize normalized expenses in the amount euroviisut 2011 of 70 percent of the revenue generated. It does not matter how much the expenditure actually incurred, nor is it required euroviisut 2011 to prove their eligibility. The income of the entrepreneur is no longer part of the income euroviisut 2011 taxed at the income tax scale. A new form of taxation can choose the one who created the year to 50 thousand euros.
New taxation is more favorable for entrepreneurs: they have little to VAT purchases, which means a small amount of input VAT does not need a lot of investment (these are usually considered worthwhile input VAT), no employees euroviisut 2011 and therefore do not have a lot of costs are also low other operating costs and will therefore reduce the total tax to income tax.
Although the primary purpose of such a simplification of the taxation of small business entrepreneurs and entrepreneurs bring changes particularly low effective taxation. Entrepreneurs' normiranci "compared with employees in the distinct advantages in taxation. It is anticipated that it will be more this year, registrations entrepreneurs. For such status will be decided in particular those which would otherwise have concluded euroviisut 2011 an employment relationship. Status entrepreneur euroviisut 2011 will have either a strong increase in net earnings or to reduce the total cost of the employer (contractor). Related Articles: Setting up and scaling taxation taxation Taxation entrepreneur subsidies for self REMINDER euroviisut 2011 for a taxpayer engaged in an activity - beginners Transformation of sp Ltd.
Other income statement of the owner of the business in its title (11 October 2013) How much will cost the taxation of real estate? (8.Oktober 2013) model - lease for an apartment (On 16 September 2013) How to check the operations of the business partner (13.Junij 2013) Attention, all the more fake websites
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