Differences between micro-entrepreneur and entreprise individuelle?

NewBizinParis
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My husband and I (both Americans) were granted visas to work as independent business consultants in France. The renewal of our carte de sejour each year is dependent upon viable business activity. Our French lawyer is about to register our businesses on the Unions de Recouvrement des Cotisations de Sécurité Sociale et d’Allocations Familiales (URSSAF) website; however, he’s unclear on some fiscal aspects of the registration.

If we register as micro-entrepreneurs, I understand that our max turnover is 32,900 euros. Additionally, we must pay 23.1% for our social charges. I also understand that we must file our taxes (for tax year 2016) in June 2017 and pay in September 2017.

  1. Are the social charges paid quarterly for micro-entrepreneurs? If not, when do we pay? Is the 23.1% based on the max 32,900 euros? If not, what can we expect to pay in year one?
  2. What percentage of income tax are we required to pay based on the maximum income of 32,900 euros?
  3. Does this status require registration with any department other than URSSAF?
  4. If we choose to the individuelle reel simplife business structure, I understand that our social charges are 3,000 euros for the first year and the 46% of our total net profit. What percentage of income tax are we required to pay on the net profit?
  5. Please explain regime d’assurance maladie actuel?
  6. Please explain Regime d’imposition des benefices (BNC, declaration controlee)?
  7. Please explain Regime TVA (simplifie, normal, or declaration trimestrielles)?
Answered
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