translate English to French: 6) Simplified methods for tax accounting and for establishing the tax base can reduce compliance costs for small businesses For small businesses (especially micro businesses), the availability of simplified forms of tax accounting and establishing the taxable base as options alongside the "full" or "standard" methods presents a great advantage. Such simplified methods include e.g. presumptive systems for the tax base itself or for important elements needed to establish the tax base (e.g. costs, turnover).
INFO INCOME TAX REGISTRATION IS PART OF INFORMATION ON GENERAL REGISTRATION NO YES NO YES NO YES If registerered in commercial register no tax registration necessary NO NO NO YES YES NO, but chambers of commerce give registration YES YES NO NO Yes as regards web site; call centres are only for tax information NO No, but there are coordinated programmes with other public administrations on start-ups YES