Development of small and medium-sized businesses in the National program "Strategy of economic, political and cultural development of Turkmenistan until 2030" is declared as one of the priority directions of development of the national economy. In order to make the state support of the private business sector in 2011 systematic the State adopted program of supporting small and medium-sized businesses in Turkmenistan in 2011 - 2015.
The main documents regulating the entrepreneurial activity in Turkmenistan are the following laws: "Tax Code", "Civil Code", "Entrepreneurial activity in Turkmenistan", " State Support of Small and Medium Enterprises", " Enterprises", " Joint-Stock Companies ";" Leasing "," Free enterprise economic zone "," Lease and lease relations "," Agriculture economy "," Licensing of certain activities "," Land Code "," Appraisal activity ".
The basic law defining the general principles of entrepreneurial activity is the Law of Turkmenistan about "Entrepreneurial Activity", adopted on 12 November 1991, as amended and supplemented.
According to the Law of Turkmenistan " State Support of Small and Medium Enterprises", dated 5 August 2009, the State undertakes to provide small and medium businesses, "a comprehensive, publicly accessible, open support" to provide "guarantees of freedom of entrepreneurial activity, as well as guarantees for the protection of property rights of small and medium-sized businesses. " The law defines the criteria for the relations of business entities to categories of "small" and "medium-sized” businesses. According to the law of small entrepreneurial legal entities may be companies with an average number of employees up to 25 or 50 people, depending on the industry average - the maximum number of enterprises with 100 or 200 people and depending on the industry.
In accordance with this law, as well as the adoption in 2008 of the Resolution of the President of Turkmenistan "Approval of the list of activities in the implementation of which the individual entrepreneurs the simplified system of taxation and a fixed license fee" specified activities that fall under the regime of simplified taxation with fixed license fee.
Turkmenistan's legislation allows entrepreneurs to use other forms of simplified taxation, providing fixed tax payment shall be calculated as a percentage of revenue, instead of contributions to the budget of payments for several taxes. These opportunities are organizational and legal forms of small and medium-sized businesses of Turkmenistan: Entrepreneur without legal entity (or individual entrepreneur) and individual enterprise. Individual entrepreneur pays a single tax - imputed tax revenue at a rate of 2.2%. An individual enterprise is a legal entity, has to pay two taxes: 2% to 3% of revenue and profits. Larger companies registered in the form of economic society [1], make payment of taxes stipulated by the tax legislation of Turkmenistan.
To support the business of private enterprise, small and medium-sized businesses, to protect the interests and rights of entrepreneurs, ensuring fair competition and social responsibility of business in March 2008, according to the decision of the President of Turkmenistan, the Union of Industrialists and Entrepreneurs of Turkmenistan was established. In June 2011, the Law of Turkmenistan "The Union of Industrialists and Entrepreneurs of Turkmenistan” entered into force , which legally defined the legal, organizational and economic bases of its activity.

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