期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2016
期号：1
页码：58-61
语种：English
出版社：Academica Brâncuşi
摘要：This paper presents the advantages and disadvantages of small and middle enterprises (SMEs) in relation with a registered sole trader (RST).This comparison is necessary since from the 1 st of January 2016,all registered sole traders are required to pay CAS (10.5% or 26.3% according to their option) calculated the net revenue gained,besides the CASS of 5.5% and the income tax of 16%.At the same time,a part of the private entrepreneurs will have to choose if they suspend or cease their activity under the form of registered sole trader or establish a small enterprise.
关键词：small enterprise;taxation;registered sole trader;incomes
