December 6, 2009 at 00:57The king is good, and the boyars are bad. Small business and everything, everything, everything ...
The USA is one of the most powerful global economies. But not many people know that half of the US GDP comes from small business. Moreover, small businesses create about 70% of jobs.
Dmitry Medvedev is not one of those for whom these facts are news. Many of his appeals and actions clearly show a desire to raise the domestic economy to a new level precisely through the development of small business. But despite the appearance of various legislative acts designed to facilitate the conduct of small business, the situation in this area is not getting much better. You can talk a lot about the reasons for this situation. I would like to talk about one that I encountered myself, or rather my friend.
He is an individual entrepreneur, and in short, IP. For those who do not know - in fact, this is an individual who can engage in their own business with some restrictions and reservations, but in general there is enough freedom to conduct a small business and not get too focused on accounting and reporting. Because for entrepreneurs there is, for example, such a thing as imputed income tax. That is, the individual entrepreneur pays a percentage of a certain fixed amount of income every month, and what is earned in excess of this amount is not taxed. True, there was a problem with maintaining and maintaining the cash register, but thanks to Dmitry Anatolyevich - the mandatory availability of the cash register for the IP was canceled by him. Lafa.
Just for some reason, after the law on the abolition of KKM (cash registers) came into force, literally a few days later my friend received an official letter from the bank in which he served. And this letter explains as much as the annoying misunderstanding, according to which my friend for some reason did not set a cash limit and did not hand over cash, as well as other documents that relate to this. In the same letter there is a postscript: the moped is not mine, it's all the Central Bank. For those who are not up to date, I will tell you briefly and simply. There is a law on cash circulation, which requires enterprises (not individuals) to have a certain limit of free cash. What is earned / received in excess of this limit should be returned to the bank (which is why collector cars regularly deliver cash to the bank). Everything would be fine, but there is a small catch. If the money is handed over to the bank, you pay the bank a percentage. And if money is withdrawn from the bank (cashed out) - you pay an even higher percentage. That is, it turns out that an individual entrepreneur (essentially an individual), who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. And if money is withdrawn from the bank (cashed out) - you pay an even higher percentage. That is, it turns out that an individual entrepreneur (essentially an individual), who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. And if money is withdrawn from the bank (cashed out) - you pay an even higher percentage. That is, it turns out that an individual entrepreneur (essentially an individual), who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash.
PS I studied various laws and letters of the Central Bank governing these issues. They contain a lot of contradictions and decisions, I see 4 here.
1. Refuse to submit reports and set a limit. Since the bank itself cannot impose fines, it reports this to the tax authority. And my friend as an individual pays a fine of not more than 5000r.
2. Change the bank in the hope that there are no such requirements. (Judging by data on the Internet, the Central Bank itself has already abandoned the idea of pulling money out of the pockets of IPs, but not all performers take this into account).
3. The court. And as practice shows, there are precedents both positive and negative.
4. Start a cash register, set a cash limit and more, becoming a fun option for an LLC. Why funny? Everything is simple. If an LLC can work with legal entities, then an individual entrepreneur cannot. If an LLC becomes bankrupt, creditors can only claim the property of the LLC. And if an individual entrepreneur becomes bankrupt, creditors repay debts without problems in the form of an apartment, car, or summer residence. Fairy tale! Small business to the masses ....... That's the question. Is this king good, but bad boyars, or was everything planned like that?)
PPS Has anyone encountered a similar situation? How did you decide?
UPDATE: At the request of the workers.The Bank in the initial letter referred to the fact that the individual entrepreneur is subject to the REGULATION ON THE RULES OF ORGANIZING CASH MONEY IN THE TERRITORIES OF THE RUSSIAN FEDERATION and therefore must establish a cash limit and provide all the reports prescribed by the resolution. Here is the proof-link for this document: www.procurator.ru/zakon/library4/NalMoney.htm
Here are the main excerpts from it, which show that if an individual entrepreneur really falls within the scope of this provision, then he can no longer freely manage his money , which in my opinion is somewhat absurd:
2.1. Organizations, enterprises, institutions, regardless of the legal form (hereinafter referred to as enterprises), store free cash in bank institutions on appropriate accounts on contractual terms.
2.2. Cash that arrives at the cash desks of enterprises must be deposited with banks for subsequent crediting to the accounts of these enterprises.
Cash is leased by enterprises directly to cash departments of bank institutions or through combined cash offices at enterprises, as well as to enterprises of the State Committee for Communications and Informatization of the Russian Federation (Goskomsvyaz of Russia) for transfers to the respective accounts in banks. Cash can be donated by enterprises on contractual terms through the collection services of bank institutions or specialized collection services licensed by the Bank of Russia to carry out the relevant collection operations of cash and other valuables.
For an enterprise that has not submitted a calculation for setting a limit on cash balance at the cash desk to any of the bank's servicing institutions, the limit on the cash balance is considered to be zero, and cash that has not been handed over to the bank institutions is over-limit.
2.6. Enterprises are required to deposit all cash in bank institutions in excess of the established cash balance limits at the cash desk.
Enterprises can store cash in their cash desks in excess of the established limits only for payment of wages, social benefits and scholarships of not more than 3 working days (for enterprises located in the Far North and equivalent areas, up to 5 days), including the day of receipt of money at the bank. At the end of this period, the unused cash will be handed over to the banks and subsequently the indicated funds will be issued in the order established by federal laws, other legal acts of the Russian Federation and banking rules developed in accordance with them.
2.7. By agreement with the banks serving their institutions, enterprises may spend the cash proceeds received at their cash desk for the purposes stipulated by federal laws and other legal acts in force in the Russian Federation and the Bank of Russia regulations adopted in their execution.
Enterprises do not have the right to accumulate cash at their cash desks to cover future expenses (including salaries, social benefits and scholarships) before the deadline for their payment.
The decision on the expenditure by enterprises of cash proceeds from the cash desk is made by the banking institutions annually on the basis of written statements from the enterprises and the presented calculation in the form 0408020, taking into account their compliance with the cash flow management procedure, the state of settlements with budgets of all levels, state non-budget funds, suppliers of raw materials, materials and services , as well as with institutions of banks for loans.
2.8. Enterprises can receive cash in banks, in which relevant accounts are opened for the purposes established by federal laws, other legal acts in force in the Russian Federation, and Bank of Russia regulations.
2.9. Cash payments to enterprises for wages and social payments, scholarships are made within the time agreed upon with the banking institutions. When agreeing on specific terms for issuing cash for these purposes, bank institutions take into account the need to evenly distribute them by day of the month and to freely meet the reasonable requirements of the enterprise in cash.
etc.
Dmitry Medvedev is not one of those for whom these facts are news. Many of his appeals and actions clearly show a desire to raise the domestic economy to a new level precisely through the development of small business. But despite the appearance of various legislative acts designed to facilitate the conduct of small business, the situation in this area is not getting much better. You can talk a lot about the reasons for this situation. I would like to talk about one that I encountered myself, or rather my friend.
He is an individual entrepreneur, and in short, IP. For those who do not know - in fact, this is an individual who can engage in their own business with some restrictions and reservations, but in general there is enough freedom to conduct a small business and not get too focused on accounting and reporting. Because for entrepreneurs there is, for example, such a thing as imputed income tax. That is, the individual entrepreneur pays a percentage of a certain fixed amount of income every month, and what is earned in excess of this amount is not taxed. True, there was a problem with maintaining and maintaining the cash register, but thanks to Dmitry Anatolyevich - the mandatory availability of the cash register for the IP was canceled by him. Lafa.
Just for some reason, after the law on the abolition of KKM (cash registers) came into force, literally a few days later my friend received an official letter from the bank in which he served. And this letter explains as much as the annoying misunderstanding, according to which my friend for some reason did not set a cash limit and did not hand over cash, as well as other documents that relate to this. In the same letter there is a postscript: the moped is not mine, it's all the Central Bank. For those who are not up to date, I will tell you briefly and simply. There is a law on cash circulation, which requires enterprises (not individuals) to have a certain limit of free cash. What is earned / received in excess of this limit should be returned to the bank (which is why collector cars regularly deliver cash to the bank). Everything would be fine, but there is a small catch. If the money is handed over to the bank, you pay the bank a percentage. And if money is withdrawn from the bank (cashed out) - you pay an even higher percentage. That is, it turns out that an individual entrepreneur (essentially an individual), who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. And if money is withdrawn from the bank (cashed out) - you pay an even higher percentage. That is, it turns out that an individual entrepreneur (essentially an individual), who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. And if money is withdrawn from the bank (cashed out) - you pay an even higher percentage. That is, it turns out that an individual entrepreneur (essentially an individual), who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. who regularly pays taxes in accordance with the law, must give his own earned money every day (at the end of the working day) to the bank, and then when he needs it for something, he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash. he must justify the reason to the bank and pay a percentage for the withdrawal. Really beautiful? Engage in small business, earn! Only donate your earnings to the bank every day. It’s better for you. Probably, if we trace the logic of the Central Bank, on the initiative of which these actions were taken, then we should expect soon instructions requiring equipping the apartment with a safe and a window for issuing cash.
PS I studied various laws and letters of the Central Bank governing these issues. They contain a lot of contradictions and decisions, I see 4 here.
1. Refuse to submit reports and set a limit. Since the bank itself cannot impose fines, it reports this to the tax authority. And my friend as an individual pays a fine of not more than 5000r.
2. Change the bank in the hope that there are no such requirements. (Judging by data on the Internet, the Central Bank itself has already abandoned the idea of pulling money out of the pockets of IPs, but not all performers take this into account).
3. The court. And as practice shows, there are precedents both positive and negative.
4. Start a cash register, set a cash limit and more, becoming a fun option for an LLC. Why funny? Everything is simple. If an LLC can work with legal entities, then an individual entrepreneur cannot. If an LLC becomes bankrupt, creditors can only claim the property of the LLC. And if an individual entrepreneur becomes bankrupt, creditors repay debts without problems in the form of an apartment, car, or summer residence. Fairy tale! Small business to the masses ....... That's the question. Is this king good, but bad boyars, or was everything planned like that?)
PPS Has anyone encountered a similar situation? How did you decide?
UPDATE: At the request of the workers.The Bank in the initial letter referred to the fact that the individual entrepreneur is subject to the REGULATION ON THE RULES OF ORGANIZING CASH MONEY IN THE TERRITORIES OF THE RUSSIAN FEDERATION and therefore must establish a cash limit and provide all the reports prescribed by the resolution. Here is the proof-link for this document: www.procurator.ru/zakon/library4/NalMoney.htm
Here are the main excerpts from it, which show that if an individual entrepreneur really falls within the scope of this provision, then he can no longer freely manage his money , which in my opinion is somewhat absurd:
2.1. Organizations, enterprises, institutions, regardless of the legal form (hereinafter referred to as enterprises), store free cash in bank institutions on appropriate accounts on contractual terms.
2.2. Cash that arrives at the cash desks of enterprises must be deposited with banks for subsequent crediting to the accounts of these enterprises.
Cash is leased by enterprises directly to cash departments of bank institutions or through combined cash offices at enterprises, as well as to enterprises of the State Committee for Communications and Informatization of the Russian Federation (Goskomsvyaz of Russia) for transfers to the respective accounts in banks. Cash can be donated by enterprises on contractual terms through the collection services of bank institutions or specialized collection services licensed by the Bank of Russia to carry out the relevant collection operations of cash and other valuables.
For an enterprise that has not submitted a calculation for setting a limit on cash balance at the cash desk to any of the bank's servicing institutions, the limit on the cash balance is considered to be zero, and cash that has not been handed over to the bank institutions is over-limit.
2.6. Enterprises are required to deposit all cash in bank institutions in excess of the established cash balance limits at the cash desk.
Enterprises can store cash in their cash desks in excess of the established limits only for payment of wages, social benefits and scholarships of not more than 3 working days (for enterprises located in the Far North and equivalent areas, up to 5 days), including the day of receipt of money at the bank. At the end of this period, the unused cash will be handed over to the banks and subsequently the indicated funds will be issued in the order established by federal laws, other legal acts of the Russian Federation and banking rules developed in accordance with them.
2.7. By agreement with the banks serving their institutions, enterprises may spend the cash proceeds received at their cash desk for the purposes stipulated by federal laws and other legal acts in force in the Russian Federation and the Bank of Russia regulations adopted in their execution.
Enterprises do not have the right to accumulate cash at their cash desks to cover future expenses (including salaries, social benefits and scholarships) before the deadline for their payment.
The decision on the expenditure by enterprises of cash proceeds from the cash desk is made by the banking institutions annually on the basis of written statements from the enterprises and the presented calculation in the form 0408020, taking into account their compliance with the cash flow management procedure, the state of settlements with budgets of all levels, state non-budget funds, suppliers of raw materials, materials and services , as well as with institutions of banks for loans.
2.8. Enterprises can receive cash in banks, in which relevant accounts are opened for the purposes established by federal laws, other legal acts in force in the Russian Federation, and Bank of Russia regulations.
2.9. Cash payments to enterprises for wages and social payments, scholarships are made within the time agreed upon with the banking institutions. When agreeing on specific terms for issuing cash for these purposes, bank institutions take into account the need to evenly distribute them by day of the month and to freely meet the reasonable requirements of the enterprise in cash.
etc.