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.

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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.

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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.

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VAT IS Value Added Tax

The value added tax (VAT) is a general consumption tax paid by the final consumer. Indeed, consumers pay VAT through the purchase of goods (clothes, cars, food, etc..) And services (haircuts, transportation, restaurant meals, etc..). It is perceived only by the federal government and used to cover general state. A company must include the tax on value added in the price of services provided and products sold in the country and pay the Confederation. In return, it may deduct from this amount the input tax paid as part of its business.

These include:

domestic tax on the invoice issued (at all stages of production / distribution and service companies in Switzerland);

acquisition tax declared by the company (services provided by companies based abroad);

the import tax (when importing objects).

VAT rates are applied as follows (state 2011):

in normal cases: 8.0% of sales;

for the accommodation sector (special rate for the provision of accommodation, including breakfast): 3.8%;

food and soft drinks, books, newspapers and magazines, medicines and access to sporting and cultural events are for the benefit of a reduced rate of 2.5% (consumer goods).

Changes result in higher rates of VAT on 1 January 2011

Deduction of input tax

For goods and services that go directly to the consumer, the tax on added value shall be entered but must be understood especially in the final price. This does not apply to business relationships: it usually works with net price plus the value added tax.

In this context, the principle of deduction of input tax plays an important role: as, during its transformation from raw material to finished product, a commodity passes through several stages where value added is taxed each time, at each stage , the creator of value may deduct the amount of tax previously paid value-added stage.

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The impact of a domain name on the development of your business opportunity

Someone comes to you and tells you he is called Jean Jeannot. If you see him again the next day, most likely you remember his name.

Now imagine if you meet someone and he tells you he is called Jean Jeannot/56328? 347.

Do you remember his name tomorrow? Impossible!

This example is a bit ridiculous, but that's exactly what the vast majority of people do in their business opportunity using the address provided by their company network.

If you use this address, which brings the visitor to the website of the opportunity, sometimes with your personal profile, you harm the development of your business opportunity.

Here's why: your home address probably looks like this: www.lenomdevotreopportunite.com/45263218526. This address is long and difficult (impossible) to remember. What do people do if they do not want the fuss? They will enter only the address of the opportunity without your numbers at the end and will end up directly on the site of the business opportunity without the tracking is done for you.

So what can you do to avoid this?

There is a simple solution which is called "domain forwarding" or redirecting a domain name.

This solution is very inexpensive, and in addition, it can help grow your network!

Here's how it works: you buy a domain name and you redirect this domain to your e-distributor of your network marketing company.

Thus, you could have a domain name www.votrenom.com and when a prospect clicks on it, it will automatically be redirected to your address www.lacompagnie.com/45789578

At least by doing this type of redirection, you will have the following advantages:

your business cards and brochures, you will have a short domain name.

Your domain name can easily be said on a answering machine message.

people can more easily remember your address.

And then the same can apply to your email address!

What makes you think more professional: votrenom1234@hotmail.com or votrenom@votrenomdedomaine.com?

Having your own domain name also allows an email that contains the same name. This sends a message of seriousness and professionalism to your clients!

So you no longer have an excuse: get your own domain name!

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Business opportunities: 7 tips to build its network of network marketing

It is important to develop its business network, that everybody knows, but we must especially focus on developing a strong team that will yield tangible results to your business opportunity. Because you will recruit to recruit an impressive number of partners in your team, without you generating income for the height!

Here are seven tips to help you build a strong network that continues to grow by itself, with your help, and that will bring you residual income for years to come.

Tip 1: Create a personal relationship with your team in your business opportunity.

Your team wants to know for whom she works so hard. A good way to create a personal relationship is to send a monthly newsletter to your associates by including tips, sales figures, lists of the best partners, news about your business opportunity. This will motivate the troops. A private forum can also be a good solution to enable all partners to discuss among themselves and exchange ideas and tips.

Tip # 2: Be available

Too often, it provides a time each week in our schedule to call prospects, but we forget to plan a time to discuss with our business associates today. If you plan a time for it every week, you will increase your success, because your team will be more active and your partners may ask you more questions.

Tip # 3: Make a contest

Each month, make two competitions: a competition for members of your business opportunity with a prize for whoever recruits the most new partners and a contest that is available to new customers / partners.

The first competition will serve to motivate your team to recruit, and create a little challenge them.

The second competition will allow your associates to stand out because they will have an additional selling point (eg if you become associated x before the month you get a chance to earn you a starter kit valued at x $.).

Tip # 4: Write Articles

Writing and publishing articles on the Internet are ways to build a strong credibility, because you can give neutral information that does not look like a sales letter. Each week, write an article and publish it on 5 sharing sites content. At the bottom of the article, put a link to your site or product opportunity. You will get free traffic to your site!

Tip # 5: Provide training

Most of your associates have any questions about products and the business plan for your company or business opportunity in itself. Take time to create some training tools specifically for them. You save time because you will not have to answer all the time the same questions, and you will provide highly effective sales tools to your associates. Furthermore, by offering this type of training, your associates will be more motivated, and everyone will do better!

Tip # 6: Be creative!

Sometimes we camped in what we find comfortable. It starts with maintaining the same 2-3 sales techniques, because it's easier than going out of his comfort zone to try new tricks.

Give yourself permission to be creative and try new techniques! Print pamphlets, bookmarks, calling cards, etc.. Try the door to door to promote your business. Concentrate on the fact to get your company rather than just the idea of ​​selling at any price.

Tip # 7: Do not let go

It is often said in the middle it takes 9 "no" before getting a "yes". It's not always true, it is possible to obtain much better results, but the important thing is to never give up. Continue your efforts in recruitment and promotion. Test techniques, keep what works and drop what does not suit you!

About the author

Stephanie Hetu is the author of "Succeeding in Network Marketing on the Internet" and the lead writer of ezine Success Network, the training center online Francophone the most comprehensive network marketing.

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Business opportunity of the month

Business opportunity of the month

Start today your container rental company and you will be at the heart of a booming industry. That can generate profits in the first year of $ 50,000 and nearly $ 200,000 the third year of operation.

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