What Is Micro Accounting?

In July 2011, the four departments of the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission, and the Ministry of Finance studied and formulated the "Standards for the Standardization of Small and Medium-sized Enterprises" to clarify related issues. The regulations point out that small and medium-sized enterprises are divided into three types: medium, small, and micro. The specific standards are formulated based on indicators such as employees, operating income, and total assets of the enterprise, combined with industry characteristics.

Micro-enterprises

July 4, 2011

The definition of connotation of micro-enterprises abroad is not uniform. Typical definitions fall into the following categories:

International aid agency based on anti-poverty

The United States Agency for International Development defines "micro-enterprises". Small businesses that are owned by locals and have no more than 10 employees (including unpaid family members) and whose owners and operators are poor.

Compared with SMEs, microenterprises have many different characteristics.

Organization and management: Micro-enterprises do not have a formal organization and lack management content. SMEs have a clear organizational structure and formal management work.

Financial support: The financing channels of micro-enterprises are mainly relatives, friends and acquaintances, and there are few formal financing channels. SMEs are jointly funded by partners and have financing links with formal financing channels.

In terms of fixed capital: micro-enterprises have less fixed capital, the tools and equipment required for operation are rough and simple, and most of them are household goods. SMEs have machines, equipment and specialized sites.

In terms of sales model: micro-enterprises use direct sales and mainly serve the local market. SMEs are linked to product-related industrial chains and supply chains.

Remuneration system: There is no formal compensation system for micro-enterprises. SMEs have a formal salary system and have implemented a post wage system.

In terms of production and operation: Micro-enterprises have very similar business models, most of which organize production and operation based on the model of "front village and shop"; lack of quality management; use of labor-intensive technology and craftsmanship; flexible and fluid operation . SMEs have certain procurement, production, inventory and quality management systems; they have certain competitive strategy options.

In terms of human resources: employees of micro-enterprises are mainly family members, and most of them are unable to find employment through formal employment channels. SMEs have a certain recruitment system, and most employees who enter the enterprise have received specialized professional training.

Financial accounting: Micro-enterprises do not need and do not need to establish formal accounting subjects, and a small amount of irregular accounting activities are only to pay taxes and fees paid. There are accounting systems for SMEs.

An effective way to reduce poverty.

Despite their small size and lack of a formal organization, micro-enterprises are mostly run by poor people living on the margins of society (Laondi Al Watson, 1999), often without government help It is also not valued by the government, but a large number of existing micro-enterprises account for a large proportion of GDP, and they often provide the main economic security for the most difficult families. Therefore, as the main source of income for hundreds of millions of people around the world, the far-reaching impact of microenterprises on individuals, households and the national economy is obvious. It has made a significant contribution to poverty reduction and has an important role in reducing poverty.

The main channels for expanding employment.

The reason why microenterprises have become the main channel for expanding employment is that the labor force (employment capacity) and labor force (employment elasticity) of unit output value of microenterprises are significantly higher than those of large enterprises and SMEs. In addition, the resources used to start micro-enterprises are less, and the applicability to the environment is stronger. New micro-enterprises are set up faster, so that a large number of micro-enterprises can provide more social employment opportunities in total. Therefore, encouraging the establishment of micro-enterprises is not only an important means for the economic development of countries around the world, but also a fundamental strategy for solving employment problems. It plays a decisive role in the development of the country's society. Relevant statistics show that in Latin America, micro-enterprises with less than 5 employees account for half of the non-agricultural labor force and two-thirds in Africa. Within the European Economic Area (EEA) and Switzerland, SMEs provide 122 million jobs. Of the 20.5 million SMEs, 93% are microenterprises, meaning that they have between 0 and 9 employees; 6% It is a small business, that is, between 10 and 49 employees; and a medium-sized business, that is, an enterprise with more than 50 employees, accounts for less than 1%.

Training a large number of entrepreneurs has improved national quality.

In addition to absorbing a large number of workers for employment and stabilizing the society, micro-enterprises also can train a large number of entrepreneurs, thereby improving the entire nation's creative desire, innovative consciousness, adventurous spirit, and the courage to open up. Entrepreneurs are looking for their survival space in the survival of the fittest. Victory and failure are the two thresholds that entrepreneurs must face. Summarizing experience in failure and maintaining a clear head in the face of victory are the yardsticks for measuring successful entrepreneurs. According to statistics, in 1997, 2,000 companies in Silicon Valley went bankrupt and another 3,500 were born. Most of these companies are small businesses, with 70% of them having less than 10 employees. According to the information provided by Li Xinchun, the main occupations of Chinese entrepreneurs before starting a business were self-employed, accounting for 36.9%. Considering that a considerable part of peasant entrepreneurs were originally self-employed, the total of the two exceeded 50%. According to a sample survey, hundreds of thousands of private business owners in Zhejiang, more than 70% of them have junior high school education or below, nearly 80% were born in rural areas, and nearly a third were native farmers. Early workshop-type home industries were the main incubators for farmers to become entrepreneurs or operators.

Cultivate new impetus for social and economic development.

Although the size of micro-enterprises is small, the number of micro-enterprises is huge.

In China, there are many theoretical research results on small enterprises. However, the problem is that when people study small enterprises, they fail to analyze and analyze the micro-enterprises in small enterprises. November 2000 in Guangzhou

Japan

1. Formulate and improve relevant laws and regulations. After the war, Japan successively enacted laws and regulations such as the Law on the Establishment of the Small and Medium-sized Enterprises Agency, the Basic Law for Small and Medium-sized Enterprises, and the New Basic Law for Small and Medium-sized Enterprises. The formulation and implementation of these laws and regulations covers micro-enterprises, which has effectively promoted the development of micro-enterprises.

2. Establish and improve relevant financial systems. Japan has successively established the National Treasury for Public Finance, the Treasury for Small and Medium Enterprises, and the Central Treasury for Commercial and Industrial Portfolios, forming a financial support system for micro-enterprises. At the same time, a micro-enterprise operation improvement fund financing system was also established to provide low-interest, non-guaranteed and non-guaranteed financing services to micro-enterprises with weak financing capabilities.

3 Form an intermediary service network for micro-enterprises. For more than half a century, Japan has formed a wide-ranging enterprise service network in which government agencies, financial institutions, industry organizations, fund organizations, and other social intermediary agencies cooperate, coordinate with each other, and distribute. Micro-enterprises can obtain related services such as business diagnosis, technical guidance, personnel training and information provision.

4 Establish public service agencies. Public service agencies in Japan not only perform the functions of government and enterprises, but also act as the main implementing agencies of policies. The government has implemented policies to support microenterprises through agencies such as the Trade Unions and the Chamber of Commerce and Industry. The government has also continuously improved the public service facilities of trade unions and chambers of commerce and industry, provided basic funding and required special subsidies, and improved the service level of public service agencies, thereby achieving the purpose of promoting the development of micro-enterprises.

United States

1. Establish and improve relevant legal systems. The United States introduced the Small Business Law in 1953, which laid the foundation for policies to support microenterprises. The Equal Opportunity Law was passed in 1964 to further improve the mechanism for providing financial assistance to micro-enterprises. The Small Business Economic Policy Act was passed in 1980, requiring the President of the United States to submit a report on the competition of microenterprises to Congress every year. Since then, the United States has successively adopted a variety of laws and regulations to support micro-enterprises, thereby laying a solid institutional foundation and legal guarantee for the development of enterprises.

2. Establish a specialized management agency. After the implementation of the Small Business Law, the US Small Business Administration (SBA) was formally established. The main functions of the SBA are: formulating basic policies for the development of micro-enterprises; supervising the implementation of micro-enterprises policies; reflecting the needs of micro-enterprises and safeguarding the interests of micro-enterprises; issuing direct loans, guaranteed loans or special loans to micro-enterprises; Provide a variety of business training, information consulting, management and technical guidance services, thereby effectively promoting the development of micro-enterprises.

3 Establish a loan and credit guarantee system. In 1953, the United States implemented the Small Business Financing Act, which laid the foundation for the micro-enterprise financing system. As of 2000, the government has provided cumulative loans of USD 161.7 billion to micro-enterprises.

4 Tax incentives. In order to support the development of micro-enterprises, the United States has adopted different tax relief policies for different types of micro-enterprises in different periods. The main tax incentives for small businesses in the United States are: reducing corporate new investment taxes; reducing corporate income tax rates; implementing special technological tax incentives; corporate scientific research funding growth tax credits; personal income tax reductions of 25%; capital gains tax adjustments of 20% ,and many more. In addition to adopting general tax incentives to support micro-enterprises, the United States also uses government order policies to support micro-enterprises financially.

Italy

In the process of supporting micro-enterprises, Italy has always adhered to the principle of special care for backward areas, and implemented policies for capital subsidies and tax exemptions. In addition, the Italian government also provides micro-enterprises with various benefits such as energy, transportation, and infrastructure. In 2006, Italy proposed a plan to revitalize the Made in Italy product export. The main objectives of the plan are to increase fiscal investment, improve the international competitiveness of Italian micro-enterprises, exempt enterprises from paying industrial and commercial tax (IRAP), and promote internationalization. Measures. In terms of financial services, the Italian government specially opened the SPI business incubator center to support micro-enterprises in their infancy, provide entrepreneurs with fully-equipped office space, market development and financial services, including venture capital funds, and provide financing facilities for micro-enterprises. .

Developing country

Micro enterprises play an important role in the Malaysian economy. To this end, Malaysia has established "micro-finance" as the main means to assist "micro-enterprises" and build a comprehensive micro-finance framework. Under this framework, Malaysia has designated a number of banks to provide microfinance support to microenterprises exclusively on relatively favourable terms. At the same time, these banks are encouraged to serve enterprises so that all types of micro-enterprises can continue to receive adequate funding support. At the same time, the Malaysian Central Bank is also committed to developing an "upgrade plan" for micro-enterprises, providing micro-enterprises with financial assistance that is suitable for their growth.

Brazil's draft law encouraging microenterprises provides for annual income of 36,000

Micro-enterprises face many problems. Due to the lack of personnel, the daily administrative management, human resources management, customer sales management, knowledge document management, financial management, and individual business management involved in daily enterprise management cannot be covered in all aspects. Therefore, micro-enterprises Management is different from large and medium-sized enterprises, which requires specialized management thinking and

Premier Wen Jiabao of the State Council presided over an executive meeting of the State Council, which examined and determined a series of financial, fiscal and taxation policies and measures to support the development of small and micro enterprises. ^[2]

Tax expenditure is a part of the cost of an enterprise. Through tax planning, within the scope permitted by the national tax law, a reasonable reduction of the tax burden of the enterprise and an increase in the operating profit of the enterprise can be an effective means to enhance the competitiveness of the enterprise. The tax planning of modern enterprises is conducive to the maximum realization of financial goals. Without violating policies and regulations, the company's financing, investment, management and other activities, as well as the production and operation, profit distribution and other aspects of the business plan in advance to develop a set of The optimal taxation operation plan will reduce the tax burden for the enterprise as much as possible and maximize the profit of the enterprise. Successful companies not only know how to use planning to earn profits, but also how to use planning to reasonably avoid taxes. In the context of the Internet era, they not only know how to use information tools to plan business operations, but also to plan the future of the company's growth. Benefits growth, financial management norms, market competitiveness, and increased awareness of taxation have important implications.

In response to the needs of different growth stages of modern enterprises, aerospace information software addresses the needs of different growth stages of enterprises, and on the basis of giving full play to the advantages of finance and taxation, through the integration and application of extension systems, it has formed a network, hardware, data standards and software integration The solution has a clear differentiation in product positioning and philosophy, which can provide enterprises with fiscal and tax management, investment management, market risk prediction, cross-regional enterprise integration, sales profit assessment, decision information judgment, promotion and distribution, after-sales service and maintenance, Total quality management, human resource management, project analysis, and use of the Internet to implement e-commerce. At the same time, it responds to the individual needs of enterprises and the special requirements of industrial development goals, and supports the in-depth application of enterprises in special business links, which can be extended. The function builds the enterprise information management process model.

Key taxes affect corporate profits

China's implementation of the VAT transformation reform can reduce the burden on enterprises and increase their investment enthusiasm in the short term. It can stimulate investment and expand domestic demand in the long run. It can play an important role in revitalizing the economy and public confidence in conjunction with the structural transformation of the market economy. The indicators have an impact. Under the same conditions of production and operation, enterprises can reduce the amount of tax payment and the debt service burden, and improve the competitiveness and profitability of the entire industry. There are various preferential tax policies for business tax. The taxable items cover almost the entire tertiary industry. Each tax item has specific taxable details and tax rate differences. Corporate financial staff need to analyze their taxonomy notes in detail for their own business, and effectively divide the accounting between different tax items. Operating activities between different tax rates, between internal and external labor services, and between tax reductions, exemptions and levies are of great significance for reducing tax burdens, reducing unnecessary taxes and expenses, and increasing profits. Income tax, as the second largest tax in the current tax system, plays an increasingly important role in national taxation. It is an important tool for the state to regulate economic operations and adjust income distribution. The new corporate income tax law and preferential tax policies that "combined the two taxes" are in the "simple tax system, Under the tax reform concept of wide tax base, low tax rate, strict tax collection and management, the progress of the tax legal system has been continuously promoted, and the differences between old tax laws and how to connect them have played an important role in promoting the growth of corporate profits and exploring new tax planning methods.

Proper planning to improve corporate profits

The purpose of business operation is to maximize profit, and profit is not only the basic guarantee of business development, but also an important indicator of business performance, which determines that the company will inevitably find ways to reduce costs and obtain higher profits. Corporate tax accounting through a variety of tax planning through prior planning, reasonable arrangements for company financing, investment, operation, profit distribution and other financial activities, reasonable decisions on procurement, production and operation and internal accounting, etc., using national regulations to actively tax planning, both to ensure The fulfillment of profit and tax obligations of enterprises increases their "blood-making" capabilities, reduces tax burden, and increases their after-tax profits to achieve their sustainable and healthy development. ERP products and the national tax-related system for information transmission and element continuation, business processing of many taxes (value-added tax, income tax, business tax, consumption tax, tariff, export tax rebate, etc.) involved in the business process of the enterprise, which can accurately account for various taxes Tax reporting, improve the work efficiency of fiscal and taxation personnel, and also evaluate corporate accounting, bills, operations, accounting, and taxation, better help companies to properly implement national tax policies, conduct overall business planning, and prevent tax risks for enterprises Management decisions and suggestions provide a solid foundation for profitability.

The tax assessment model is the basis of the tax-related indicators generated by the taxpayer's declaration information. It is a specific industry data model that organically combines industry indicators and tax-related indicators and restricts each other. Calculate the energy consumption per unit product, auxiliary materials consumption, piece-rate wages and other indicators based on the production process, production process and operating characteristics of the industry representative enterprise, and then use the input-output method, key component control method, and energy consumption per unit product. Methods such as measurement algorithms, piece rate control methods, etc., are used to derive linear formulas or tables of product output or sales, thereby analyzing the production and operation laws of the enterprise and the degree of dependence on various factors, and comprehensively and accurately performing scientific analysis and industry indicator monitoring.

As a national tax backbone enterprise, Aerospace Information Software Technology Co., Ltd. selects industry enterprises with production and operation laws, selects key indicators for calculating product output or sales, and establishes a tax assessment model for quantitative analysis to further improve the scientific and precise tax source enterprises. Management level. When the tax accountant conducts tax assessment, the company collects relevant information such as electricity costs, raw materials consumption and other input models in the field to accurately calculate the output or sales of the company's products, avoid repetitive and inefficient labor, and improve the work efficiency of the company. The use of the model stimulates the enthusiasm of finance and taxation personnel to strengthen their learning. As the production process improves, the relevant parameters of the evaluation model will change. This requires tax accounting not only to learn to apply model analysis, but also to strengthen the study of mathematics, economics, and business management. The model parameters are revised and measured according to actual conditions to ensure the accuracy of corporate tax assessments.

Compared with large and mature enterprises, small and medium-sized enterprises have large gaps in management systems, talent allocation, and capital. These have become major obstacles to the application of information technology in enterprises. According to statistics, there are more than 40 million SMEs in China, and less than 10% of them have achieved informatization. Due to the lack of information support, the management of most small and medium-sized enterprises is in a state of extensive and chaotic, which leads them to be in a disadvantage in the market competition. It is easy to fail due to large-scale competition and restrict the further development of small and medium-sized enterprises. So, in the face of increasingly urgent information needs, where should SMEs start?

Through analysis, small and medium-sized enterprises have limited resources, lack professional accounting staff, and the division of powers and responsibilities is not clear enough. Because the business process is relatively simple, and the degree of business and financial relevance is not high, the focus is to use a simple operation method to quickly reduce the cost of the company to obtain more profits. An urgent need for a set of functions with practical functions, friendly interfaces, simple operation, and low price management Software to help companies operate better, with a view to rapidly increasing market competitiveness while consuming the least resources. TravelSky Software is an entry-level and department-level application for small industrial and commercial enterprises, as well as the financial application of agency bookkeeping companies and accounting firms. It provides a set of easy-to-use, practical, and adequate "Tax-aware ERP" fiscal and taxation Management system. The system uses key financial and business separable management and control models to streamline corporate processes, get used to the daily operations of fiscal and taxation personnel, and minimize corporate resource consumption. The product is based on the core concept of "easy operation and fast profit", which aims to provide customers with the best financial and tax integrated management and control platform, reduce unnecessary time consumption of information systems, and use core functions to achieve the fastest and maximum benefits for enterprises, so that customers' The sense of operation is relaxed, and rapid profit is achieved in management.

With the support of national policies, the SME group is growing vigorously. Their most urgent needs in informationization are to improve work efficiency and establish basic management specifications. This requires the support of SME-specific informationization solutions. It cannot adopt extensive management or continue the traditional large-scale enterprise model. With the gradual maturity of information technology, it is believed that more and more small and medium-sized enterprises will join the ranks of information technology. ^[3]

The vast majority of the newly-employed people are employed in SMEs. Jiangsu, Zhejiang, Guangdong and other small and medium-sized enterprises have good development trends and become the most active areas in China's economy. However, in stark contrast to this, as a whole, small and medium-sized enterprises have always been in an extremely distressed state in terms of financing, that is, The vast majority of funds for corporate development come from within. Small and medium-sized enterprises, which account for more than 99% of the total number of enterprises in the country, have less than 20% of the loan resources, and other financing methods have almost missed them. Difficult financing is becoming a bottleneck restricting the development of SMEs.