2013 Entrepreneurs Please pay attention to these new rules

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As the 2012 draws to a close, a series of new laws and regulations will begin to take effect from January 1, 2013, which will affect all aspects of our work and life, as well as those related to start-ups, such as the Small Business Accounting code, which began on January 1, 2013, There are also indirect related to entrepreneurial enterprises, "commercial banks Capital management measures." Below, the entrepreneurial state for your one by one inventory:

Directly related to a start-up enterprise:

"Small Business Accounting Standards" (full text)

"Small Business Accounting Standards" has been issued by the Ministry of Finance, since January 1, 2013 in the small Business scope, the 2004 issue of the "Small Business Accounting system" abolished. The guideline has three focuses, namely, strengthening the internal management of small enterprises, promoting the fairness of small enterprises ' tax burden and preventing the loan risk of small enterprises.

The main highlights of the accounting standards for small enterprises, which are summarized by Chinese accounting schools, are:

1. Simplified accounting

(1) The use of historical cost measurement of assets, regardless of any impairment of assets to be prepared

(2) long-term equity investment only uses cost method, the abolition of equity law

(3) Capital surplus only accounting for capital Premium (equity premium)

(4) Tax payable by taxes

(5) Foreign currency statement one rate adopts the balance sheet day exchange rate conversion, does not produce the foreign currency statement settlement difference

(6) Interest income and interest charges are calculated on par and not in real interest rates

(7) The financial statements include balance sheets, profit statements, cash flow statements and notes, and do not prepare a table of changes in owners ' equity.

2. Reduced accounting and tax differences

(1) Do not want to reduce the value of preparation;

(2) Depreciation of fixed assets, amortization of intangible assets, amortization of long-term prepaid expenses take into account the provisions of the tax law, consistent with the tax law.

3. In coordination with the Enterprise accounting Standards:

(1) Small Business Accounting standards do not make provisions of the matter, according to the "Enterprise Accounting Standards" implementation.

(2) When small enterprises listed or become large and medium-sized enterprises, the implementation of the enterprise accounting standards.

New rules Tips:

Small Business Accounting Standard regulates the internal management of small enterprises, and also plays a role in promoting the tax equity of small enterprises. For the majority of small micro-enterprises, learning to master the new rules in order to benefit as soon as possible, is very necessary.

"Small Business Accounting Standards" general provisions of the third mentioned:

Small enterprises that meet the provisions of article II of these guidelines may implement this guideline or implement the Enterprise accounting standards. However, the implementation of the enterprise accounting standards of small enterprises, not in the implementation of "Enterprise accounting Standards", while the implementation of the Small Business Accounting standards of the relevant provisions.

See here for the standard for small business.

That for small businesses, is the implementation of Small Business Accounting standards, or "Business Accounting standards" good? We interviewed Beijing China Finance and accounting Consultants Limited expert Haitao, Haitao explained that if the enterprise in the foreseeable future can not meet the medium-sized enterprise standards, can choose to implement the Small Business Accounting standards; Implementation of enterprise accounting standards is appropriate if small business standards are not expected to be met soon. In the Enterprise Income Tax law, only small profit enterprises have preferential policies. But the small profit enterprise is not the same as the small enterprise determined by the Small Business Accounting standard.

If you want to learn more about this new regulation, you can refer to the practice of Small Business Accounting standards

Also remind you that the implementation of Small Business Accounting standards will involve the upgrading of financial system software, repair of patches and so on.

Relating indirectly to a start-up enterprise:

Measures for the capital management of commercial banks

"Commercial Bank Capital Management measures (trial)" will be implemented on January 1, 2013, requiring commercial banks to meet the required capital adequacy ratio regulatory requirements by the end of 2018. The Shanghai Financial daily reported that in order to mitigate the pressure on commercial banks to implement the "management measures", it was clear that the reserve Capital Requirement (2.5%) was set for a 6-year transition period: At the end of 2013, the reserve Capital Requirement was 0.5%, followed by 0.4% per annum in five years. By the end of 2013, the minimum requirements for the core level capital adequacy ratio, primary capital adequacy ratio and capital adequacy ratio of banks are 6.5%, 7.5% and 9.5% respectively for the importance of the domestic system. The minimum requirements for core-level capital adequacy ratios, primary capital adequacy ratios and capital adequacy ratios for banks with non systemically important levels are 5.5% per cent. , 6.5% and 8.5%.

New rules Tips:

"Commercial Bank Capital Management measures" reduced the small micro-enterprise loans, personal loans and public sector entity debt risk weight.

The securities daily reported that Wenbing, general manager of China Merchants Bank's new capital agreement, said that this would guide commercial banks to expand small micro-enterprises and personal loans, reflecting the reduction of the cost of credit, effective service of the real economy policy-oriented. This is more fitting the current economic situation needs. At the same time, the risk weights of commercial banks ' creditor's rights are moderately raised to prevent the transmission of risk in the banking system.

The executive meeting of the State Council requests that the commercial banks should speed up the transformation of development mode, rationally adjust the asset structure, increase the support for SMEs, and continuously improve the level of service entity economy. We should strengthen the risk prevention in every field and every link of the financial system, create a good financial environment, and better serve the overall situation of economic and social development.

Some of the new industry standards have been implemented:

First, the food industry: "prepackaged food Nutrition Labeling General Rules" (gb28050-2011), the provisions of mandatory labeling content including energy, protein and other content values and the percentage of nutrients reference value, the general rules will be formally implemented on January 1, 2013.

Second, the textile industry: two new cotton national standards, will be implemented on September 1, 2013. The new standard abolished the traditional grade test, the introduction of a new cotton color grading test, in the cotton industry known as the "Cotton standard reform", will be China's cotton production, processing, testing, trade, use and other aspects have a profound impact.

Closely related to our lives:

The People's Republic of China identity card law

The newly revised Identity Card Act was implemented on January 1. The newly revised "Resident identity card" Act expressly stipulates that the registration of identity cards includes fingerprint information and the first generation of resident identity cards ceased to be used since January 1, 2013. For the first time to apply for a second generation of cards, in the case will be directly registered fingerprint information; For those who have already received the second generation card, the fingerprint information will be registered in the renewal and replacement of the documents. For the current validity of the second generation of evidence, following the principle of mass voluntary, do not allow compulsory mass registration fingerprint information change; the masses are willing to change the collar in advance, the public security organs should actively provide quality service for the masses.

Regulations for the application and use of motor vehicle driver's license

January 1, 2013, the Ministry of Public Security, the newly revised "Motor Vehicle driver's license to apply for and use of the provisions" will be implemented, the new rules to strengthen the penalties for violations, and improve the driving test system. The major changes to the SGX are:

1. Red light running: 6 penalty 100 yuan. (The old 3 penalty is $200).

2. Wine driving: In 12 minutes and 5 years, no more driving license. (12-cent cancellation of driver's license for 6 months and a fine)

3. The driver does not fasten the seat belt to charge 3 cent to punish 100 yuan. (not stipulated in the old Rules)

4. The mobile phone recorded 2 minutes to 100 yuan penalty. (not stipulated in the old Rules)

5. No registration card and intentional occlusion of the plate count 12 points to punish. (6 points and fine for old rules)

6. Smoking in the driving charge of 1 minutes to 100 yuan penalty. (not stipulated in the old Rules)

7. Speeding 50% Revocation of driver's license

8. Poison Drive 0 tolerance