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Friday, July 13, 2012

A dynamic e-business in Europe


Electronic business (e-business) are essential in helping European companies, especially SMEs, to take advantage of the single market, lower prices and disseminate "best in Europe" in the world, in the because they allow companies to sell to consumers and work with partners outside any premises.
E-business are more than just e-commerce, which involves buying and selling online. Companies are increasingly using more information technology and communication (ICT) to connect their processes and systems:

internally: linking departments to provide better products and more flexible services more efficiently;
with those of their suppliers, distributors and other partners, to even more effectively;
with government, to reduce administrative burdens in the public and private sectors: see the theme of e-government.
with their customers, to respond more directly to market trends and sell worldwide.
That's why e-business enabling new forms of partnership and improve both the way companies work as the products and services they offer.
i innovation resulting promotes job creation and economic growth worldwide, the outlook is particularly interesting in Europe, since, thanks to e-business, many companies, especially SMEs, may for the first time exploit the advantages of the single market.

That is why national legal systems across Europe should consider these possibilities, and that a European approach is necessary on issues as diverse as taxation, copyright, consumer protection and protection privacy - see section below Policy.

Similarly, it is through European cooperation that many technological and organizational challenges inherent in e-business can be met at best - see section below activities.

YOUR WINDOW ON THE STATUS OF YOUR ONLINE BUSINESS


Keep full control of your business through your Online Business Center. This secure website simplifies your administrative tasks by allowing you to access all of the operations entrusted to us. Since the data displayed on your online business center is updated in real time, you always have the correct time!
A relationship of trust between all stakeholders.
For over 10 years we use management system integrated mortgage disbursements by Centria Commerce - I only have good things to say. She brings many financial benefits, thus contributing to maintain satisfactory business relationships with our partners.

The Business Centre Online


Improved service with more choice and flexibility for business customers.

Ideal destination for business customers, the Business Center on-line (CAL) Canada Post is an environment offering simple solutions for quick and accurate business transactions.

Open 24 hours a day, 7 days a week, the CAL is always the availability of customer service and cutting edge is free!
Control products and supplies
The page control products and supplies offer a fast and convenient to home, office or warehouse. Through the online catalog containing over 100 items in a basket, order templates and the ability to check the status of your order, this section provides a purchasing process seamless and easy.

Manage My Account
The Manage My Account allows you to be aware of your accounts easily. You can view and download the details relating to your accounts, view and print copies of invoices, and pay online. Everything is online, updated and accessible, 24 hours 24.

Electronic Shipping Tools
The Electronic Shipping Tools page offers a free service allowing you to prepare your Statements of Mailing and your manifests online, reducing paperwork, saving time and improving accuracy of invoices and transactions.

Business Reply Mail
A quick, easy and safe to create and send your artwork electronically to Business Reply Mail at no charge.

The tax on value added territorialized


After the emotion caused by the withdrawal of the amendment Laffineur, members have continued on October 23 consideration of the provisions of the draft budget law for the removal of business tax. With more good news, as the territorialisation of value added tax or the introduction of equalization mechanisms.

The compromise reached Thursday between the Minister of Economy and President of the UMP group in the National Assembly on the basis of the contribution.

Rate method net of tax debt and flat value added rates simplified calculation


To simplify the tax calculation, reporting institutions with an annual turnover not exceeding CHF 5.02 million and a tax liability (or tax owed) of up to CHF 109'000. - Per year can use the interest method debt net tax (state 2011).

The rate of net tax liability (SOIC) are rates by industry that dramatically simplify how to count with the AFC as the amounts of input tax not need to be determined and that the administrative operations related to accounting VAT and counts are facilitated.

Instead of sending statements every three months, the method of balance tax allows for the accounts twice a year. To customers, the person subject continues to charge against the usual rates of value added tax (not the TDFN).

The TDFN are used as multipliers, that is to say that the total of all taxable sales, including VAT, is reported and multiplied by the TDFN to get the amount of VAT due.

The packages vary dramatically from 0.1% for farriers eg (value-added raw materials they buy is obviously very low) and 6.7% for temp agencies or offices translation. Currently there are 10 levels of this type.

Nearly a third of all Swiss SMEs use the simplified method of TDFN. The companies that have chosen the method of TDFN must stick for at least 1 year. Then it is possible to return to the counting method effective, it must then be retained for at least three years before returning to the method of TDFN.

Besides the method of TDFN, there are also, to count the VAT, the method of flat rates (TaF). This is for local authorities and affiliated areas such as schools and private hospitals, public transport companies, etc.., As well as associations and foundations. Unlike the method of TDFN, there is no limit of turnover tax or debt, besides the income must be reported quarterly. The values ​​of the lump-sum tax TDFN and TaF are equal.

Count according to agreed service-cons or received (methods of accounting)


The taxable business may deduct the VAT from the Federal Tax Administration on the basis

of incoming payments (cons-benefit received)

or

of invoices for clients (cons-service agreed).

Most companies are subject to one count quarterly based on performance against agreed-because this system is based on their accounts in debtor-creditor. The disadvantage is that the tax on the value added tax on the basis of invoices, even if the payment is late (eg after 120 days from issuance of invoice). Furthermore, it should correct it after the bad debt losses and returns.

Count as cons-received performance is best suited for all small businesses do not take their accounts receivable or accounts that do not perform at open positions. Warning: this method of calculation of cons-service requires authorization from the AFC / VAT.

Criteria for the Value Added Tax


In principle, all companies are subject to VAT, regardless of their legal form. However, if the sales of services subject to VAT (delivery and / or services) is less than CHF 100,000 per year (or £ 150,000 for sports and cultural associations and nonprofit institutions that public utility), the company is exempt from VAT.

He who does not pay tax on value added can not rely on the pre tax. Special limits of turnover for the VAT are also granted to public corporations and in cases of tax on acquisitions).

It is also possible that companies exempt from the VAT decide to submit voluntarily. This option, for example, when a sense own competitiveness suffers from competition subject to tax not subject saw a company can not deduct input tax, which must therefore be included in the selling price.

The voluntary subjection is particularly advantageous for companies that:

show an annual turnover of less than CHF 100'000. - and perform as a subcontractor or service provider for companies subject;
provide the majority of benefits abroad;
do not realize is currently no revenue, but are subject to significant tax deductions prior.

Example of a start-up:

A newly founded startup is active in research. During the startup phase of the activity and the first years of operation, no taxable turnover is achieved, but large investments in the construction of buildings and purchase of business assets are made. This company has the opportunity to freely subject to VAT during the startup phase by giving up the release of liability and can now fully deduct input tax on its investments and other expenses.