Most microbusiness companies are not ready to switch to a new tax regime – the automated simplified taxation system (ASTL) – due to high tax rates and non-compliance with the eligibility criteria. This is reported by RBC with reference to the results of a survey by the Aktion Accounting service among more than 400 firms in all regions of the Russian Federation. Microbusiness includes legal entities or individual entrepreneurs that employ no more than 15 people (for comparison, in small businesses – up to 100) and who receive revenues of up to 120 million rubles. per year (in small business – up to 800 million). 97% of respondents expressed their unwillingness to switch to AUSN. 39% called the new tax regime disadvantageous due to high tax rates. More than 47% of respondents do not pass the formal criteria of the regime, such as income or number of employees. Just like in the standard simplified taxation system (STS), taxpayers on the STS can choose the object of taxation – “income” or “income reduced by the amount of expenses.” However, the stakes on the AUSN are higher than on the regular one….