taxation of small and medium enterprises

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As of November 2019[update] no conclusions or responses have yet emerged.[16]. This chapter outlines the rules for the special tax regimes available for small and medium sized enterprises (SMEs) and certain activities of individual entrepreneurs. Have the cognitive and technical skills to independently examine, research and analyse the practical application of the tax rules applying to SMEs and high net wealth families. It equips participants with an advanced knowledge of tax rules and latest reforms for SMEs, integrating the technical law that participants learn in other subjects, including corporate tax, tax of trusts, capital gains tax and taxation of business and investment income. Following types of businesses are not eligible: – Financial companies (as specified in the Tax Code), – Taxpayers financed by public (state or municipal) funds, – Businesses extracting and trading in minerals, – Businesses engaged in production sharing agreements.

Have an advanced and integrated understanding of the tax law applicable to entities used by small and medium enterprises (SMEs) and high net wealth families, with a particular focus on taxation of private companies trusts, partnerships and unincorporated joint ventures, Be able to critically examine, analyse, interpret and assess the effectiveness of these tax rules. Defining SMEs: A Less Imperfect Way of Defining Small and Medium Enterprises in Developing Countries", "N200 BILLION SMALL AND MEDIUM ENTERPRISES CREDIT GUARANTEE SCHEME(SMECGS)", "Republic of South Africa, National Small Business Amendment Act", "Govt changes Definition of MSMEs, revises investment limit; here's what is different", "Indonesian Government Law No. * Metropolitan area refers to Seoul, Incheon and Gyeongi-do. These tax regimes are: the simplified system of taxation; taxation by license; taxation of imputed income; and unified agricultural tax. Engaged in wholesale and retail, and medical services (hereinafter “Wholesale business, etc.”) 10%. In this tax regime the profit tax is not paid according to actual revenue or profit but on formal criteria for the defined business activities. The taxpayer has a choice between two alternative tax bases and rates for them, these are: The Regions of Russia are granted authority to lower the rates in the range of 5 to 15% for various categories of businesses. The Unified Agricultural Tax (Chapter 26.1 of the Tax Code) (“UAT”) is a special beneficial tax regime for organizations and individual entrepreneurs that engage in farming (including fish-breeding). Until the mid-20th century most researchers considered SME as an impediment to further economic development and SME policies were thus designed in the framework of social policies. An entrepreneur using the patent system is exempt from the following taxes: personal income tax (regarding his/her own income but not concerning the obligation to withhold the tax from employees); individual property tax; value added tax. This subject is aimed at tax professionals in general or those in specialist tax practice advising SMEs and high-wealth families. ��*�

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