The term “tax optimization” implies the activities of the taxpayer aimed at reducing tax payments.

Essentially, it is choosing the best, optimal path to achieve a single goal - increasing profitability.

Taxes are a tool by which the state regulates market relations among business entities.

They are a way to fill the country’s budget, which is distributed for social and public needs.

From the point of view of businessmen and business owners, taxes are direct financial losses.

Many entrepreneurs try to compensate for such losses illegally, which leads them (at best) to even greater losses in the form of penalties and fines.

To avoid all this, enterprises use tax optimization

Russian tax legislation is not perfect or stable.

Amendments, by-laws, and regulatory documents are issued very often, and many of them cancel the previous ones, and some contradict previously adopted ones.

Only experienced financial analysts can understand this constantly moving stream.

They will help not only to understand the intricacies of tax legislation, but also, using legal tools, to optimize the financial flows of an enterprise in the direction of reducing the tax burden and increasing the profitability of business activities.

By and large, the law does not limit the ability of business entities to maneuver. It is possible and necessary to optimize taxation by using legal methods and the skills of perfect knowledge of the tax code of the Russian Federation.

Minimizing tax payments

Payment minimization is often confused with optimization. These are two different tasks facing the financial management of an enterprise.

Minimizing tax payments may be one of the ways to achieve optimal financial results, but not always.

Tax classification used in minimization:

1. , located “inside” the cost (UST – unified social tax). Reducing taxes in this group leads to a reduction in costs, but at the same time the tax base for calculating income tax increases;
2. Taxes “outside” the cost price (VAT). In this case, it is necessary, by expanding the range of suppliers (works, services) working with VAT, to reduce the difference payable to the budget. VAT is defined as the difference in values ​​between the amount of accrued tax and tax deductions, that is, the offset method;
3. Taxes “above” cost (organizational profit tax). This group is reduced only by reducing the tax base or lowering the rate. The basis can be reduced by increasing taxes within the cost price; the rate can be reduced by using preferential conditions for paying this tax.

Reducing the tax base or the amount of payments carries a temporary reduction in the tax burden

The most effective way to optimize tax payments is through a set of measures. For this purpose, tax optimization schemes are drawn up, the main criteria of which are:

• efficiency;
• compliance with legal requirements;
• reliability;
• exclusion of negative consequences of use.

Read also Accounts payable turnover ratio

Tax planning

Tax planning plays a special role. Well-designed internal and external planning helps to make maximum use of all the nuances of tax legislation to minimize losses when paying taxes.

When planning, especially long-term, a full analysis of the legislative framework is necessary at the initial stage. Then, during the activity, the tax burden is monitored.

For more effective control, a tax payment schedule is calculated (approximate values). As a result of tracking the actual situation, the planning indicator is determined.

Its analysis will help optimize the enterprise’s activities on a long-term level, and not only by reducing tax payments.

External tax planning, its main directions:

1. Replacement of tax subject. The organizational and legal form of the enterprise is changed to one in which a tax regime that is more convenient for the organization is used (property tax benefits for enterprises whose employees are disabled people);
2. Changing the type of activity. This implies a transition to activities that are taxed in a simplified form (special simplified tax systems for simplified taxation on income 6%, simplified taxation on profit 15%, UTII);
3. Replacement of tax jurisdiction. Re-registration of a company in a region that provides preferential taxation or lower tax rates (registration of an enterprise in offshore zones, with actual location in the territory of any region).

Internal planning is carried out by optimizing accounting

All provisions are prescribed in the accounting policy of the enterprise.

A document developed for one financial year and confirming the legality and validity of the interpretation of regulations is an accounting policy.

The following tax optimization methods are used in internal planning:

• Reduction of the tax base when paying income tax and property tax of organizations. It is carried out by revaluation of fixed assets on the balance sheet of the enterprise, or their accelerated depreciation;
• Transfer of tax payments (parts thereof) to the next period, or vice versa – payment in the current period without transfer. Regulated through contractual relations with partners. The payment schedule for one transaction should be optimized taking into account commodity and financial flows;
• The use of benefits provided by the state to stimulate certain types and areas of economic activity that are necessary for the state for social significance.

Most benefits are provided by local budgets. Tax benefits include:

• non-taxable minimum values,
• exemption from payment for a certain circle of persons or categories of payers,
• lowering tax rates,
• targeted tax benefits within the framework of government programs,
• tax credits (installment payments).

For every company, the main task is to increase the profitability of its business. It is well known that tax payments constitute a significant expense for an enterprise. Every year, the policy of the tax system in our state becomes tougher and tougher, so tax optimization methods are of interest to entrepreneurs.

Careful work with company taxes is a process that needs to be thought through both when opening your own enterprise and later, when the company is already functioning.

The process of choosing the best behavior when paying taxes is an important activity of any business entity, which is aimed, first of all, at reducing tax payments. This can be done without violating current legislation.

Tax evasion and the process of bringing the tax system of an enterprise to the best possible condition are two different things. Accordingly, the main criterion for distinguishing these actions will be compliance or violation of the law.

Unfortunately, minimizing taxes by legal means is not always effective. As a rule, it consists of various benefits provided by the state for entrepreneurs, so not all of its methods can be applied to organizations of different legal forms.

In turn, illegal understatement of payments entails criminal liability in the Russian Federation. The Criminal Code punishes for minimizing tax payments that are made with the help of one-day enterprises, illegal contracts, reducing the real amount of revenue, inflating the costs of the enterprise and other methods. Therefore, it is more profitable for the businessman himself and for his company to be a conscientious taxpayer.

Key points in tax optimization

Optimization methods can be completely legal. To implement them, you should always remember three things:

• in accordance with current legislation, it is permitted to engage in commercial activities using various organizational and legal forms, which are entitled to different taxation procedures;
• the taxpayer in some cases has the opportunity to choose a tax regime for his organization;
• the taxpayer has the right to choose different methods of accounting for his business transactions, of course, taking into account the provisions of the law.

Optimization tools are varied, and due to constant changes in legislation, they tend to become outdated. In addition, often a previously legal method of reducing payments, after a certain assessment by the state, can become “illegal”.

For an effectively operating business, you should always be aware of the events that occur in the legislation in order to timely adjust the taxation schemes applied in the enterprise.

Starting a business

Even before opening your own enterprise, it is quite possible to choose the most optimal taxation system by first developing a business plan for your activities.

Let's consider what optimization of individual entrepreneur taxation can be like even before starting a business.

So, in 2014, when creating a private business, you can voluntarily choose, in addition to OSNO, UTII, simplified tax system and the Patent taxation system.

We will calculate the tax burden of a certain type of activity in order to determine which tax system will be beneficial for business development. For example, a private entrepreneur who has hired employees and provides cargo transportation services using his own transport will pay the following payments (for calculation, we will take the amount of the fixed payment that the entrepreneur pays for himself in 2014 - 20,727.53 rubles):

• under the UTII system. The formula by which the payment amount is calculated: basic profitability * (physical indicator * 12 months) * K1 * K2 * 15% - contributions (not exceeding 50%); 6000 *(3*12)* 1.672*1*15% = 54172.8 – 27086.4 = 27086.4 rubles.
• under the patent taxation system. Here the annual income is multiplied by the tax rate: 360,000 * 6% = 21,600 rubles
• under the simplified tax system. Calculation formula: income*6% – contributions (not exceeding 50%) – 720,000*6% – 21,600 =21,600 rubles

From the above example it is clear that for this type of activity, a beneficial payment system is the patent form, or simplified with the object “income”, taking into account the fact that the income will not exceed the amount indicated above.

Thus, by creating a business plan and determining the planned indicators for at least a year, it is quite possible to save on taxes by choosing a suitable taxation system for this.

Even before establishing your organization, you can consider the option of simplified taxation by choosing one of two objects - income, which is taxed at a rate of 6%, or expenses, which are taxed at a rate of 15%. Having a business plan in hand, it will be easy to choose the right object - knowing that the costs of the enterprise will be less than 60%, then, accordingly, it is more profitable to tax the income, but if it is more, then the expenses.

The examples presented clearly demonstrate that ways to optimize payments are possible even before starting your own business.

Special tax regimes: Video

Types of tax optimization for an enterprise

Before you search for the best taxation option, you should determine which type of taxation will be most suitable for the activities of the enterprise.

As a rule, two types of optimization are usually considered:

1. Strategic, developed for a long period, in which the most effective form of financial and economic activity is determined and, if properly organized, the positive result lasts for a very long time.
2. Improving the taxation of individual business transactions. There is a one-time effect here. As a rule, these are various combinations with the conditions and procedure for contracts concluded by the entrepreneur, etc.

In addition, tax optimization at an enterprise is divided into two schemes, different depending on the result that the businessman wants to get:

• reduction in payments;
• deferment of payments and transfer of their payments to another time.

As a rule, optimal taxation will be more effective if, in practice, these methods are combined with each other.

Tax optimization: Video

As already noted, in order to get a return from optimization, this process must be carried out comprehensively, since paying attention only to individual transactions or types of taxes will bring a one-time effect. Moreover, it often happens that a decrease in the payment of one tax can significantly increase the payment of another. It is recommended that measures aimed at reducing tax payments be carried out before transactions and other operations are carried out, and not before the date of submission of the enterprise’s next reporting.

In general, it can be noted that the procedures under consideration are quite complex, for which it is necessary to employ a professional on staff of the company, or seek the help of specialists from companies providing similar services.

If you do not violate the conditions discussed above, then the company’s expenses for paying taxes can be significantly reduced in completely legal ways.

This procedure consists of a preliminary analysis of various consequences even before the start of the conclusion of economic and financial agreements.

Depending on the terms of the agreement, there will be tax obligations.

Factors affecting tax payments

• transfer of ownership of a product or product - this condition indicates the moment of sale and, therefore, the timing of taxes;
• relations between the parties, since the territorial department of the tax inspectorate has the right, in transactions between interdependent organizations, to check the correctness of the application of prices;
• selection of counterparty - resident; not a resident with benefits; an individual entrepreneur or a legal entity - all this can significantly affect the size of the tax burden.

Thus, when concluding any contract, its features that affect the fee system should be taken into account. It is recommended to use the balance sheet method of tax planning when carrying out contractual work. In this case, minimizing and optimizing taxation will be more profitable, since using this method it is possible to foresee the consequences.

A fairly simple but effective way that increases the cost of production is to inflate the price of fixed assets of the enterprise, which can be done by revaluation using depreciation. However, this scheme does not work for all enterprises, since the high price of fixed assets increases the property tax of organizations.

Popular tax optimization schemes

Existing tax schemes can be suitable for each organization or be strictly individual. Common ones are:

• application of tax benefits,
• various methods of deferring payment of payments,
• legal ways to cancel taxes,
• carrying out activities in offshore zones,
• and much more.

Many organizations believe that optimization of enterprise taxation is only possible through the interaction of several organizations that have different taxation regimes.

Thus, businessmen often open several companies, where the main company plays the role of an intermediary. A company with a general regime can enter into a commission agreement with a company under simplified taxation that purchases goods from the manufacturer. Next, the main organization resells the goods, receiving a commission, reducing the amount of VAT, which is charged only on the amount of commission received.

In another case, a company with a traditional regime can sell its goods to its own company, which has a simplified taxation system or a single tax on imputed income with the smallest markup, while bearing a minimal tax burden. The income from the sale will be received by other firms that will sell the products at the market price, but will pay significantly less taxes.

However, it should be borne in mind that the options considered often attract close attention from tax authorities. It is important that the company with which the main organization interacts has an independent name and legal address and conducts real business activities.

To reduce tax payments, it is quite possible to use a scheme with delayed shipment of products. The main thing here is to conclude an agreement with an enterprise operating on EBND, and you should agree in advance with the counterparty on the desire to use this scheme. You can interest your counterparty in such an offer by promising him a discount. To implement this scheme, the supply agreement includes a clause on penalties for violating delivery deadlines, although in reality this point has already been discussed with the partner and he turns a blind eye to it. In accordance with the law, penalties are not subject to VAT. The counterparty does not pay VAT, so the considered tax optimization scheme does not cause him concern.

It is possible to defer the payment of VAT when goods are shipped in parts rather than in one delivery. Then the tax will be paid upon shipment of the last batch of goods.

In this case, the tax must be paid on the day of shipment of the last batch. For example, if there is an agreement with the buyer that the company will ship only the bulk of the products in the first quarter, and send the rest in the second quarter, then the accounting department will have to pay VAT only in the second quarter. The main thing here is that the contract stipulates that delivery is carried out in parts, due to the large weight or volume of the goods.

As can be seen from the examples discussed, optimizing the tax system is not a game, but a complex job that requires a thorough analysis of each situation not only by accountants, but also by lawyers.

Individual tax minimization schemes

Any enterprise can create a tax optimization scheme, so you should remember that using known tax optimization methods based on the practices of other companies can cause significant damage to your business.

As a rule, the success of most optimization methods lies in finding existing gaps in tax legislation and further turning them to your advantage.

Therefore, it is necessary to involve a specialist in this work, who must have an excellent understanding of the laws in order to be sure that the loophole found will bring maximum benefit to the taxpayer. It follows from this that optimizing the taxation of an organization should not be limited to hiring a high-quality chief accountant, but requires attracting a much larger staff of competent specialists.

To obtain a decent result, it is necessary to conduct a comprehensive analysis of all areas of the company’s activities, and only in this case, the developed individual method for a particular company to reduce payments will work in reality.

Let us also consider tax minimization schemes used in practice.

Entrepreneurs began to withdraw assets from the company. To do this, they create another organization, which, due to its activities, can apply a simplified taxation system. The fixed assets of the first organization are transferred to this company as a contribution to the authorized capital or sold to it in installments or at a small price, then the main company enters into a lease agreement for this property with the newly created organization. Such a scheme brings significant benefits to businessmen:

• firstly, the organization’s property tax is not paid;
• secondly, the tax base on income is reduced by reducing it by the amount of rental payments, since they are expenses of the enterprise.

Is the game worth the candle?

The methods and methods of tax optimization discussed in this article are not a violation of Russian legislation. However, it should be remembered that the tax authorities do not welcome such schemes and, moreover, are aware of them. Therefore, almost every year, changes are made to the Tax Code aimed at reducing tax minimization schemes used in practice, since they cause damage to the state treasury.

Therefore, optimization of the enterprise taxation system should not be a way of evading taxes, but should be as close as possible to the law and legal methods. If a businessman has the opportunity to reduce the amount of tax payments, and he can do this legally, then such optimization will benefit not only the enterprise, but also the state.

This opportunity is very important for any organization, as it significantly reduces payments and taxes. In the course of this activity, with maximum use of benefits and exemptions from the state, it is possible to achieve noticeable results.

In relation to the tax obligations of the organization, this is a reduction in the level of payment burden. The selection of tools for implementing activities and the use of assets that occurs during optimization is defined as tax planning.

Important: optimization is carried out on the basis of the statement of Part 7 of Article 3 of the Tax Code of the Russian Federation, which states that all inaccuracies in legislative acts can be used in favor of the payer.

Tax Code of the Russian Federation Article 3. Basic principles of legislation on taxes and fees

7. All irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (fee payer, insurance premium payer, tax agent).

During optimization, extreme care is required in using available tools, since legislation is constantly changing and even the very principles for carrying out this action may change.

You can learn how to conduct a competent audit and optimize taxation in the following video:

Why is it necessary?

Tax optimization simultaneously fulfills several tasks:

• First of all, competent planning reduces the amount of expenses required for tax payments;
• Tax optimization is a guarantor of the overall security of the company;
• The quality of tax payments depends on the unique data of the company, in particular on the one used.

Important: the main task of optimization is to choose the most appropriate taxation system, which will make it possible to reduce the financial burden on the company and ensure the successful implementation of the optimization system in its work.

Effective tax planning

The entire process of reducing the tax base consists of several preparatory stages:

• Decision-making by the founders based on the expert work of specialists on methods of reducing the tax burden;
• Collective training of a manager, accountant and lawyer;
• Systematic monitoring of the company’s organizational activities and new legislative acts;
• Studying the methodology of this direction;
• Analysis of the experience of similar enterprises with a similar taxation system in this industry.

Tax optimization schemes are general and specialized.

The first group includes the effective use of the following methods:

• Selecting a new tax subject;
• Transition to a new activity option;
• Application of a new tax jurisdiction;
• Using the maximum number of available tools provided by the state in building the organization’s accounting line;
• Use of an acceptable form of contractual relations;
• Active use of benefits and exemptions.

The following options relate to the second:

• Fragmentation of business processes, here one multi-level operation is divided into several simple ones that can function independently;
• Substitution of relations, the essence of this process is the use of civil law in the course of legal registration of economic consequences;
• Tax – a connection is established between the payment of tax and the period of its formation;
• Direct reduction of the tax base - getting rid of the taxable system or an entire property without negative consequences for the company;
• Transfer of tax responsibility to a satellite enterprise - the formation of a special organization to which the entire fiscal burden of the main company is transferred;
• Adopting an accounting policy to such an extent that optimization occurs to the maximum;
• The use of benefits and preferences in different group categories - this option became available due to the adoption of a number of bills for the purpose of preferential taxation in various industries, categories, groups;
• Replacing the jurisdiction in sales management or replacing the organization’s capacities in places where optimization is applied - this option provides, within the framework of the legislative framework, for enterprises to independently determine tax rates for the payment of local and regional taxes.

Tax optimization problems.

External and internal tax planning

This action, unlike tax avoidance, is regulated by law; it can be divided into methods of internal and external planning.

Internal methods include:

• Use of special modes;
• Application of tax credits;
• Accounting options in accounting policies.

External methods are the same special methods, that is:

• Replacement activities;
• Replacement of an object;
• Substitution of jurisdiction.

Important: internal options are less relaxed, since all planning processes take place within the organization, without changing the registered address and type of activity.

In this case, competent distribution of funds through depreciation, the use of special regimes, tax credits and deferments and other legal methods are used.

When planning, you should be aware of the line between planning and tax evasion, as it is quite thin.

Ways to optimize the tax burden

There are several options for optimizing the tax burden, which in turn are also divided into:

1. Income tax optimization:

• A commission or commission agreement instead of a sale and purchase, in this way it is possible to obtain a deferment in the payment of tax. you can learn how to correctly draw up a commission agreement for the sale of goods;
• Acquisition of property in parts, then the distribution of the load on the enterprise will last for several years, with the exception of objects costing from 40,000 rubles, in this case the expense is written off instantly;
• Use of bonus depreciation or multiplying factor.

1. Property optimization:

• Revaluation – a decrease in property value will reduce tax payments;
• Repair work instead of reconstruction - the state provides for a reduction in tax obligations for the period of renovation of premises;
• Acquisition of real estate for demolition - the law does not provide for the collection of taxes on the purchase of buildings for resale or those not used in the future for economic purposes.

1. Optimization in production:

• Payment of premiums instead of financial assistance - premium payments are taxed at a lower rate than the financial assistance with which insurance contributions must be made since 2011;
• Average cost instead of FIFO - using the average factory price when writing off is the most optimal option;
• Repair instead of modernization - methods such as modernization and reconstruction increase the initial cost of property, so for any re-equipment of workshops it is better to use repairs, which immediately makes it possible to exclude expenses for it from profit;
• Non-linear method of depreciation with a minimum period - depreciation should be carried out during the useful period of operation of the property, while its implementation in the first ¼ of the term significantly reduces the tax base;
• Transportation costs in full instead of the norms.

1. Optimization using simplification:

• Application of regional benefits;
• Division of business within reason;
• A combination of simplification and UTII. How to calculate UTII for individual entrepreneurs - find out;
• Transfer of the manager to the simplified tax system;
• Change of object of taxation.

Classification of tax burden optimization.

Do all these methods work in practice?

In practice, the use of tax optimization, subject to its key principles, brings considerable benefits to the enterprise without significant damage to the state treasury.

However, it should be remembered that for the fiscal service these methods are not positive and the Federal Tax Service employees are aware of all the tricks, since they reduce the annual budget replenishment, and therefore the country’s tax legislation is replenished with new acts designed to reduce the number of legal schemes for minimizing the tax base.

Despite all this, when reducing tax payments, the following principles should be adhered to:

• Effectiveness of reducing the expenditure base;
• Legality - all schemes must exist based on gaps in the law or on the basis of the application of benefits;
• Reliability – this scheme must operate for a long time;
• Harmlessness – optimization should not cause harm to the company and employees.

Debt write-off

The receivables and credits of an enterprise, according to legal requirements, have a statute of limitations of 3 years, however, this period can be interrupted and the countdown can be started again in anticipation of a more favorable time for return, thereby optimizing taxes.

According to the Letter of the Federal Tax Service of Moscow dated April 17, 2007 No. 20-12/036354, in this case a number of actions are performed:

• Partial payment;
• Return of interest;
• Formation of a reconciliation report;
• Debt restructuring agreement;
• Application for recognition of debts.

Readiness for litigation

Before you begin planning expenses, you should consult with lawyers regarding options for resolving controversial issues with the tax authorities, who can often make oral explanations that have no legal basis in the case of a defense, and then change their statements and impose penalties.

Important: in this case, you must always have substantiated proof of your actions, which can only be in material form - official paper, video materials, etc.

Conclusion

Tax optimization is an effective way to reduce the financial burden of an enterprise, but the use of such schemes should be guided by the law, and not by gray schemes associated with risk and complexity.

What options exist for tax optimization of income tax you can see in this video:

Tax optimization is defined as an extremely important activity for any organization aimed at legally reducing tax payments. Making the most of the benefits that the state provides, taking advantage of the permitted tax exemptions and other legal methods, you can achieve certain results.

You will learn:

• What optimization methods exist and how to choose the right one.
• How to optimize tax by switching to a simplified tax system.
• What mistakes do companies often make when optimizing taxes?

Organizational tax optimization– reducing the level of tax obligations through certain actions of the payer. The selection of various ways to implement activities and use assets, aimed at reducing the degree of tax liabilities arising at this time, is defined as tax planning.

Optimization of the organization's taxes is carried out as enshrined in paragraph 7 of Art. Part 3 of the first Tax Code of the Russian Federation states that all remaining questions and inaccuracies in legislative acts on fees and taxes are interpreted in favor of the payer. Tax optimization of an organization is carried out using specific forms for planning activities, hiring employees and securing the payer’s funds in order to reduce the tax obligations arising in this case as much as possible.

Legislation is constantly changing, new regulations are being issued and amendments are being made to old ones. Moreover, government agencies may change the legal assessment of certain optimization methods. This suggests that you need to be aware of changes that occur in legislation and adjust the organization’s tax optimization methods as necessary. Do not forget about the principles of tax planning, which we will discuss below.

The basic principles of tax planning can be formulated as follows:

1. Reliance on current legislation or legality.
2. Up-to-date information on tax authorities, judicial practice in the field of tax legal relations related to optimization.
3. A look into the future. The taxpayer must clearly understand what the consequences will be from the use of various incorrect schemes and methods for optimizing the organization’s taxes, and what financial losses to expect after their application.
4. Settlement of tax jurisdiction issues. You need to understand where the enterprise, its management team, and subsidiaries will be located; whether international tax planning will be carried out.
5. Preliminary analysis of planning work (consideration of amounts for tax payments (including sales) in the course of the results of general work regarding a specific transaction or project, taking into account the various legal forms of its implementation).
6. Individual tax planning. The taxation scheme of a particular enterprise and the financial system of a particular transaction are different. Only a preliminary legal examination carried out by a specialist can provide practical advice;
7. Making a collective decision on ways to optimize the organization’s taxes. The tax optimization process is:

• general work of a manager, accountant and lawyer;
• regular review of new unusual solutions and systems of the enterprise;
• studying specialized literature, assessing and reviewing the experience of various enterprises in this industry and similar business profiles.

How to optimize taxes using loyalty programs

The editors of the Commercial Director magazine looked at how to use gift certificates to reduce income tax and avoid paying VAT and insurance premiums.

What other ways are there to optimize taxes in an organization?

Tax optimization methods are quite varied. In this article we will look at general and special methods.

General ways to optimize taxation:

• method of changing the tax subject;
• a method of replacing the type of activity of a tax subject;
• method of changing tax jurisdiction;
• creating an organization’s accounting policy using the maximum number of opportunities provided by law;
• optimization of organization taxes through contractual relations;
• application of various benefits and tax exemptions.

Special ways to optimize an organization's taxes:

• relationship substitution;
• separation of relationships;
• tax deferment of payment;
• direct reduction of an object subject to tax;
• distribution of tax liability to a satellite enterprise;
• adoption of an accounting policy that allows you to use the opportunities provided to the maximum so that the organization’s taxes are optimized;
• use of benefits established by law, preferences for different types of groups of taxpayers and the national economy;
• replacing the jurisdiction that manages sales, or the center for forming the management tasks of the organization to establish an independent legal entity, or changing the production capacities themselves for the zone where the optimization of the organization’s taxes and a number of others will be carried out.

1. Substitution method

The essence of the method of substituting relations is that the organization, during the legal registration of economic consequences, applies civil law norms. It should be understood that legal relations are subject to replacement, and not just the formal part of the transaction. This means that the substitution when tax optimization of an organization is implemented must be real, otherwise the transaction can be declared invalid.

Eg, replacing the agreement adopted in Russia with an agreement for the export of goods, helps to sell products with taxation at a rate of 0% in the export zone.

Replacement of one-time incentive payments with a bonus based on the results of work activity, which provides for the position of the organization responsible for wages. In this case, the bonuses provided relate to the costs incurred in order to optimize the organization’s income tax.

2. Separation method

In this method, one business relationship is not replaced by another, but one complex relationship is divided into simple business transactions. In this case, the first one can function independently.

Eg, it is better to differentiate relations regarding the restoration of a structure into restoration itself and major repairs. Since the costs of major repairs (as opposed to restoration) reduce the tax base for income tax.

3. Postponement method

This method is based on the fact that the timing of payment of most taxes is closely related to the time of formation of the taxable object and the use of the calendar period (month, quarter, year).

Eg, an organization that made a purchase before January 1, 2006 had the opportunity to defer taxation of turnover by making payments on the final day of the reporting (tax) period before receiving the goods. This is due to the fact that payments through banks take at least one day, and in practice, on average, three days (for enterprises from different regions). Thus, the buyer, making payment for the goods received on the final day of the current period, can use the costs of its purchase as part of the costs of this period. In this case, the goods will be received and will begin to be used only in the next period. However, tax deductions for VAT can also be carried out at current times. The organization selling the goods after receiving payment will pay it into the next reporting period and, thus, the organization’s income tax will be optimized and defer it for 3 months. Payment of VAT will be postponed for one month, which will result in an increase in the company's current position (if the payments received are not included in the prepayment for upcoming deliveries of goods or the length of the production process is more than 6 months).

• Optimizing enterprise costs: why you shouldn’t reduce staff

4. Method of direct reduction of a taxable object

The purpose of this method is to get rid of existing taxation or property processes without having a negative impact on the business position of the organization. In addition, it can be used:

• reduction of an object subject to tax during purchase and sale and replacement by increasing (decreasing) prices for goods (work, services), using the provisions of Art. 40 of the Tax Code of the Russian Federation (up to 20 from price indicators for homogeneous or similar products);
• minimizing the object of property taxation by conducting an inventory (writing off property that has become physically unusable or obsolete);
• reducing the price of taxable property by drawing up an independent appraiser on how the organization’s taxes will be optimized, that is, revising the value of fixed assets to reduce them (increase them for income tax purposes).

5. Method of distribution of tax liability

This method is characterized by the transfer of responsibility for paying basic tax payments to a specially created enterprise. Its activities should help reduce fiscal pressure on the main organization, using all possible means. The course will teach you how to properly distribute tax liability."

6. Method of using benefits established by law, preferences for different types of groups of taxpayers and the national economy

This method became available due to the establishment of special taxation processes for:

• A specific industry, type of activity (agriculture, telecommunications and others) that most needed government support to ensure the growth of economic security and the country’s economy;
• A separate group of taxpayers (enterprises operating in small businesses, investors in the course of agreements on the distribution of products in the process of mining);
• Certain territories (regions in the Far North, open economic regions, technology parks, etc.), organizations making decisions on social issues (employment of people with disabilities, assistance in the implementation of sporting events, charitable assistance to non-profit organizations and individuals in need, etc. .);
• Export-oriented enterprises and other entities.

7. Method of replacing the sales jurisdiction

This method of tax optimization is based on the ability of the constituent entities of the Russian Federation to independently, using the framework established by the Tax Code of the Russian Federation, determine clear rates for regional and local taxes (organizational property tax, income tax, land tax) and preferential tax regimes for specific regions of the Russian Federation.

The most effective methods for optimizing an organization's taxes are those that help the enterprise achieve its goals (increase in turnover, income, etc.) in a short period of time, using the lowest costs and taking into account the long-term prospect of economic recovery and financial stability of organizations.

Expert opinion

Don't rush to pay off your debts

Vladimir Vereshchaka,

representative of the publishing house "Garant-press", Moscow

All companies are faced with accounts receivable and payable. They cannot be in balance all the time. When the statute of limitations expires (it is allotted three years), the debt must be written off. In addition, the funds that your company has not repaid must be included in unrealized revenue and paid income taxes on them. However, it is allowed to hold such debts until “better days” come. You have the right to interrupt the statute of limitations and start a new countdown. In this case, you must take a number of actions to confirm the recognition of your debt. In this way, the organization’s taxes will be optimized. The necessary actions are described in the letter of the Federal Tax Service for Moscow dated April 17, 2007 No. 20-12/036354.

These include:

• repaying the debt in installments;
• interest payments (or penalties) for late payments;
• creditor assistance in deferring payments;
• creating a reconciliation report for overdue payments, namely acknowledging their presence in writing;
• debt restructuring agreement;
• statement of information about mutual requirements.

When the limitation period is interrupted, it will be calculated again. In this case, the time used before the break is not included in the new period.

Expert opinion

Don't Neglect Preparing for Litigation

Svetlana Kiseleva,

Head of the VneshEkonomAudit group of companies, Chelyabinsk

Often, enterprises, having decided to optimize organizational taxes, think that it will be possible to resolve the issue with the tax authorities. For example, an incident that occurred in one of the regions of Russia in 2006. A number of trade organizations submitted an appeal to the district tax inspectorate regarding the frequency of receiving VAT payments. They were told orally that companies engaged in this field of activity must submit quarterly calculations and pay taxes. Most organizations took advantage of this practice, and officials changed their minds, deciding that paying taxes and providing calculations should be carried out every month. As a result, organizations were fined, and outrage from companies was not taken into account. The head of the Federal Tax Service stated that the employee who provided erroneous information received a reprimand.

That is why we suggest, even in the process of forming the tax system, to consult with a lawyer and find out how, in case of misunderstanding, you can justify your lawful actions in court. And after the system starts working, follow the instructions of the lawyers. You can also instruct your lawyers and accounting department to obtain clarifications in writing from the tax authorities.

Optimization of corporate income tax

Method 1. Conclude a commission or assignment agreement

Conclude an agency or commission agreement with the consumer instead of a purchase and sale agreement. Your company will be given a deferment in paying income taxes. You will pay for it only after the intermediary (buyer) transfers ownership of the product to the last buyer. In this case, the buyer is given the right to dispose of the received property immediately after its receipt.

Method 2. Buy property in parts

Fixed assets (the most expensive property of the organization) are subject to depreciation. This means that the organization’s tax expenses will include their cost over several years (3-5 years). The exception is products whose unit price does not exceed 40,000 rubles. The costs of acquiring such property are immediately written off. This allows you to use another way to optimize an organization’s taxes - one item can be purchased in parts. For example, when purchasing a computer, the monitor and system unit can be purchased separately. Their total price may be higher than the established norm, however, the cost of each item will be within the given limits, and it can be immediately written off as expenses. To ensure that the tax authorities do not have claims against your organization, create its own service life for each computer (maybe with a gap of a year). In this case, they will act as different objects. Your accounting department can do this itself. It is also recommended to purchase them from different suppliers or from one, but with a time difference (after a few days). It is required to issue separate documents (for example, invoices) for each item. It is optimal if they do not take into account the total purchase price (for example, there is no entry: “monitor and system unit worth 60,000 rubles”), since this will not allow you to accurately determine the cost of each part. This may lead to a dispute with the tax authorities.

Method 3. Depreciation bonus

Depending on their useful life, all fixed assets are divided into 10 depreciation groups. In this case, enterprises can simultaneously optimize taxes on the organization’s profits by 10-30% (from 3 to 7 depreciation groups) of the price of fixed assets (clause 9 of Article 258 of the Tax Code). This concession is called a depreciation bonus. When purchasing fixed assets, remind your accounting department of its existence. In addition, the decision to use bonus depreciation must be reflected in the “Order on accounting policies for profit tax purposes.”

It is better not to sell fixed assets that were acquired through bonus depreciation before 5 years from the date of their use. Otherwise, your company will have to increase its income by the entire amount of the depreciation bonus received previously (clause 9 of Article 258 of the Tax Code of the Russian Federation).

Method 4. Applying a multiplying factor

Often, equipment in production workshops operates around the clock. When calculating depreciation for such property, accounting can use a special coefficient (clause 1 of Article 259.3 of the Tax Code of the Russian Federation) so that the organization’s taxes are optimized. Thus, the price of equipment will be taken into account in costs faster (2 times). To use an increased coefficient, establish in the enterprise accounting policy the fact of using an increased depreciation coefficient among fixed assets operating under high load conditions. In addition to the report in the accounting policy, you will need to provide an order to transfer certain fixed assets to a 24-hour load.

Optimization of an organization's property tax: 3 ways

Method 1. Revaluation

The amount of tax on an organization's property is determined by the value characteristics of the object of taxation. Therefore, it is quite obvious that if the value of property changes, the organization will be able to save on tax deductions. How to justify revaluation from an economic point of view?

Situation 1. Reconstruction of the building, updating of equipment. Rarely will an entrepreneur abandon his usual location of production. Rather, he will invest money in renovating it, making it more convenient and modern. We are not talking about a major overhaul, but rather a reconstruction. At the cost of large financial investments, the owner rebuilds his production building so that its price increases significantly compared to the previous one. A competent and enterprising businessman will definitely compare the cost of a reconstructed building with a similar one built from scratch. And he will probably be upset, because he will understand that in the end he received a more significant object of taxation than during the construction of a new building. But what's done is done. There is a way out: re-evaluate. The basis for calculating the tax must be the market value of a similar construction project obtained through conventional construction rather than reconstruction.

Situation 2. Losses resulting from changes in the foreign exchange market. Many business owners found themselves in an extremely unfavorable situation when they had to purchase products at the end of 2014 - beginning of 2015. At that time, fixed assets had a very high price as a result of changes in the ruble exchange rate. As soon as the situation on the foreign exchange market began to change, the initial price of the equipment significantly exceeded the cost of similar equipment in the conditions of stabilization of the ruble. Such circumstances are also a reason for revaluation.

Situation 3. The owner of a product whose price has dropped significantly as a result of modernization will find itself in a similar situation. He did not expect that in a couple of months, due to the release of a slightly modified version of the same product, its purchase on the market would be valued much lower. So why should he pay a higher amount of tax? This situation is the reason to optimize the property tax in the organization, that is, to make a revaluation.

Method 2. Repair instead of reconstruction

The Tax Code of the Russian Federation suggests that entrepreneurs reduce profits by writing off expenses for repairs of equipment or premises - accordingly, the tax is reduced for the period of incurring these expenses (Clause 1, Article 260 of the Tax Code of the Russian Federation). What to do in a situation where repairs transform the object being restored into something new, changing its purpose. In the eyes of tax legislation, additional equipment or completion is far from a reason for optimizing taxes. On the contrary, the costs of such activities must be included in the initial cost of the property, thereby increasing the property tax. Therefore, an economically savvy manager will try to prevent his repairs from turning into modernization, because with the latter option, fixed assets will lose value very slowly - during the depreciation process, and tax optimization will not be possible. (Clause 5 of Article 270 of the Tax Code of the Russian Federation).

How to prevent the recognition of repairs to fixed assets as renovation, addition, or modernization? To prevent property taxes from increasing, it is necessary to prove to the tax authority that the measures taken did not affect the increase in the cost of equipment (buildings, cars, etc.). The following signs indicate this fact:

• there was no improvement in production;
• technical or economic indicators have not increased;
• the functional purpose of the object and its technical characteristics have not changed.

Example. The company carried out a major renovation of the administrative building. This is a costly business, so the organization boldly deducted expenses from income tax in the corresponding period in order to somehow optimize the tax. But the tax authority found an opportunity to fine the organization. According to the inspection, the major repair was not a repair at all, but a reconstruction, which as a result led to a change in the purpose of the building and its technical characteristics. The amount of additionally assessed income tax amounted to several hundred millions, it was supplemented by the amount of penalties and fines. The company's management did not agree with this conclusion of the inspection and sent a statement of claim to the court. And not in vain. The arbitration side sided with the taxpayer. The main arguments on which the court's decision was based were:

• constancy of technical and economic indicators;
• lack of design documentation - a mandatory attribute of reconstruction;
• unchanged purpose of the room.

(resolution of the Arbitration Court of the East Siberian District dated December 9, 2015 No. Ф02-6372/2015).

Method 3. Acquisition of objects for demolition

There are a number of situations in which property tax is not charged. These are cases of planned liquidation of a fixed asset, when the property is not used in the economic activities of the enterprise or was acquired for resale. But what fixed assets should be taxed are indicated in clause 4 of PBU “Accounting for fixed assets”:

• property that is acquired for production needs, it serves as a means for providing services, performing work, and is used to make a profit by providing it for temporary possession or use on a reimbursable basis;
• property designed for long-term (over 12 months) use;
• property not intended for sale;
• property intended to generate profit in the future.

Example. The main object of purchase of the organization was a specific land plot on which there were already real estate objects that were completely unnecessary for the buyer. Obviously, the purpose of purchasing real estate located on the site was their liquidation. The company's plans included the construction of a new facility or a serious reconstruction of the old one, because in its original form the facility was completely unsuitable for use. That is why the cost of the object intended for demolition was not included in the property tax. This fact of optimization of the organization’s property tax outraged the control body, which assessed an additional property tax in the amount of almost 4 million. The case also went to court, and the judge did not see in the real estate any signs of a fixed asset for tax purposes (Resolution of the Federal Antimonopoly Service of the Moscow District dated February 17, 2010 No. KA-A40/687-10).

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Optimizing the tax burden of an organization in production: 6 ways

Method 1. Average cost instead of FIFO

There are 2 methods that help write off the prices of raw materials in the production process: FIFO and average factory price. FIFO – materials supplied to production at the price of the first ones received. However, during a crisis, during a time of rising prices, optimizing an organization's taxes using this method will not bring benefits. Since raw materials purchased, for example, in March 2015, will cost less than those purchased in October. Thus, to reduce income, minimum prices will be written off, therefore, income tax will increase. The most profitable method is considered to be the write-off method at the average factory price. It makes it possible to provide a maximum estimate of the cost of raw materials. Check with your chief accountant what approach is currently used at the enterprise. If there is a need to change your approach, then do it. Do not forget to make changes to the organization's accounting policies for tax purposes.

Method 2. Prize instead of financial assistance

Often, the management of an organization distributes material support to its production employees, mostly those with low qualifications. Previously, it had weight because it could not be subject to insurance premiums. At the present time, they need to be accrued - the innovation came into force in 2011 (amendments were introduced by Federal Law No. 339-FZ of December 8, 2010). It is better to replace such assistance with a bonus for good production indicators. This method, in which the organization’s taxes are optimized, is also subject to taxation, however, compared to material support, it reduces taxable income. Material support is not included in the costs, since such payment is of a non-production nature.

Note! Not in all cases, fees for financial support are paid. For example, when the amount does not exceed 4,000 rubles per year per employee, then it is used to pay compensation for damage that was incurred due to emergency circumstances or due to the death of family members.

Method 3. Repair instead of modernization

If you want to improve your workshop, it is better to define this as repair work. And it is better not to use words such as modernization and reconstruction. This is due to the fact that your accounting department may exclude repair costs immediately in order to reduce profits. Expenses for reconstruction and modernization, on the contrary, increase the initial price of fixed assets. That is, an organization can use them to optimize income taxes only with the help of depreciation deductions over time. Naturally, misunderstandings with controllers may arise here. The tax code does not include the concept of repair. Modernization represents work that occurred due to changes in the service or technological purpose of the asset, increased loads or other new qualities of the asset (Clause 2 of Article 257 of the Tax Code of the Russian Federation). This kind of wording allows the tax authorities to consider any repairs as modernization. However, many enterprises still prove in court that they carried out repairs (see, for example, the resolution of the Federal Antimonopoly Service of the North-Western District dated May 16, 2013 No. A42-3224/2012).

Method 4. Non-linear depreciation method instead of linear

Tax accounting contains 2 methods of depreciation of fixed assets: linear and non-linear (Article 259.2 of the Tax Code of the Russian Federation). Since the nonlinear method is quite complex, accountants try not to use it. However, this method helps to ensure that the optimization of the organization’s income tax occurs already within ¼ of the useful life of the property. It allows up to half of the investment to be taken into account when purchasing fixed assets. However, there are some nuances here. For example, transmission devices and buildings that belong to groups 8-10 are depreciated only using the straight-line method. Also, the presented depreciation method applies to all fixed assets. Changing the linear method to a nonlinear one is allowed only once every 5 years. (Clause 1 of Article 259 of the Tax Code of the Russian Federation).

Note! Organizations are allowed to use increasing factors when calculating depreciation. Thus, fixed assets operated in an aggressive environment or with an extended shift can increase the rate by 2 times. This rule can only be used among fixed assets capitalized before January 1, 2014.

Method 5. Minimum depreciation period instead of maximum

The price of the property is written off when the organization’s taxes are optimized during its useful life. This period is established by the accounting department thanks to Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. Each group of 10 groups has an interval during which the property can be depreciated. For example, group 4 contains fixed assets with a useful life of five to seven years. Many chief accountants set maximum deadlines (for security). However, if tax optimization of the organization is used, then there is no benefit. It is best to determine the minimum terms, then the value of the property will be written off faster. Sometimes an organization acquires used fixed assets. In such a situation, the useful life is determined taking into account the period of use by the previous owners. However, the accounting department can carry out such a period if the company used the straight-line depreciation method.

Method 6. Transport costs completely instead of the norms

Not long ago, the Ministry of Transport changed the indicators for fuel consumption standards. When the number of people living in a city is more than 5 million, then the norm is allowed to increase to 35%, and when 1-5 million - to 25% (Order of the Ministry of Transport of Russia dated July 14, 2015 No. NA-80-r). Previously, the Ministry of Finance insisted that the optimization of taxes on the profit of an organization should be carried out, deducting fuel costs only within the given standards, but later changed its position, citing the fact that the Tax Code does not provide for the standardization of costs of this kind (letter from the Ministry of Finance of Russia dated January 27, 2014 No. 03-03-06/1/2875). However, most accountants normalize costs to be on the safe side. Ask your chief accountant how things are going in your organization. If costs are rationed, explain that this contributes to an increase in income tax.

Optimizing an organization's taxes using simplification

The simplified taxation system (simplified) implies payment of income tax in the amount of 6% on income, or 15% on income reduced by expenses, but not less than 1% in total. Tax optimization is carried out by reducing the tax base by the amount of mandatory payments to the Compulsory Medical Insurance Fund and the Pension Fund. Simplified tariffs for paying insurance premiums correspond to the tariffs of the general taxation system. There are also benefits for certain types of activities. But, one way or another, with the accrual option (6%), the tax cannot be reduced by more than 50% (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

Method 1. Using regional benefits

Since 2016, constituent entities of the Russian Federation have been granted the right to establish lower rates for taxpayers under a simplified system (Article 346.20 of the Tax Code of the Russian Federation). The first option (6%) can be reduced to 1%, and the second (15%) - to 5%. Thus, some entities may, for the purpose of developing their region, provide increased preferential conditions for entrepreneurs. The law does not prohibit stimulating novice business owners with a zero tax rate. One of these regions that currently needs development is Crimea. So, in 2015-2016. the rate under the simplified tax system in the Republic of Crimea was 3% and 7% for the object “income” and “income minus expenses”, respectively. It is easy to imagine how many entrepreneurs will register their organizations in this territory. At the same time, it is important that it is the parent enterprise that is registered in the territory of preferential taxation, and not a branch or representative office. In this case, tax optimization will be applied to the entire company as a whole.

Method 2. Reasonable business division

Not all enterprises can apply the simplified tax system. This tax system is available to those whose annual revenue does not exceed 60 million rubles. And since this figure must be multiplied by the deflator coefficient (in 2016 - 1.329), the amount of allowable annual revenue is 79.74 million rubles. In addition, the organization must not employ more than 100 people, and the residual value of fixed assets cannot exceed 100 million rubles.

It turns out that for those organizations that have a turnover greater than the above, tax optimization is not available? No, that's not true. It is enough to simply divide your business into a couple of “independent” companies that must meet some important requirements:

• not conduct the same type of activity (OKVED must be different);
• not be managed by the same person (managers must be different);
• should not have a common location address and use the same fixed assets and technical capacities.

Thus, truly separated firms cannot have common assets or carry out their activities using the same managers and staff members. Otherwise, they cannot avoid criticism from the tax authorities.

Method 3. Transfer of a manager to an entrepreneur using the simplified tax system

One of the ways to optimize taxes is for the head of the enterprise to obtain the status of an individual entrepreneur. Then wide opportunities open up for him to use simplification. Let's say he chooses income (6%) as an object for taxes. He will be able to regularly reduce the tax base by the entire amount of payments to the FFOMS and the Pension Fund; for individual entrepreneurs there is no limit of 50%. An individual entrepreneur is deprived of such a benefit if he makes payments to individuals.

If all of the above nuances are taken into account and the documents are prepared properly, your business will not be suspected of using tax evasion schemes. The method of running a business by a manager as an individual entrepreneur is used quite often, and tax inspectors are quite loyal to such situations. As long as the types of activities of the individual entrepreneur and the enterprise do not coincide.

Method 4. Changing the object of taxation

In what case is it more profitable to use the second version of the simplified tax system – “income minus expenses”? of course, when expenses are regularly high, that is, they amount to at least 60% of income. Otherwise there is no point in doing this.

• The transition takes place from the beginning of the financial year, but the application must be submitted before the end of the previous financial year (by December 31).
• If you are just starting a business, then immediately after registration, within 30 days, you need to submit an application to switch to the simplified tax system to optimize the organization’s taxes.
• If your organization is a single tax payer on imputed income, then an application to switch to a simplified tax regime is submitted within 30 days from the date of completion of imputation activities.

Method 5. Combination of simplification with UTII

Sometimes optimization of an organization’s taxes is expressed in a combination of several “convenient” taxation systems. So, for example, an organization that works under the simplified tax system can create a separate division that will use UTII. The peculiarity of this type of tax burden is that the enterprise pays a fixed amount of tax, regardless of the volume of revenue during the reporting period. If the sales volume is significant, then UTII will allow you to significantly save on taxes. Like any other taxation system, UTII is switched to from the beginning of the new year. And if the company is created again, then immediately after registration you can submit an application for transition to the single tax system.

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What methods of optimizing an organization's taxes are unsafe?

Tax authorities are trying in every possible way to increase tax collection into the budget. The best minds of the Federal Tax Service investigate taxpayer fraud, identifying standard tax evasion schemes, and then bring them to the attention of inspectors. All in order to make the work of the control service more efficient. Let's consider a number of schemes that are well known to tax workers and therefore undesirable for use.

Scheme 1. Business division

On the one hand, there is nothing illegal about opening several small companies, each of which will use the most favorable tax system for itself. Sometimes managers do not even see any potential danger in such a division of business. But tax inspectors see a tax evasion scheme camouflaged as tax optimization.

Risks. If a company does not have real financial and organizational independence and, in addition, transfers its profits to another organization, and even an interdependent one, then fines and additional charges cannot be avoided.

Advice on how to reduce risks. Your actions are to preserve all primary documentation confirming the existence of real contracts that are profitable and generate income for the organization. It is necessary to document the feasibility of running an independent business and the mutual benefit of partnerships.

Scheme 2. Working through a dummy intermediary

One of the options for fragmenting a business that has firmly taken its position in the modern Russian economy is the creation of fly-by-night companies. With the help of such short-term companies, business owners successfully withdraw income by reducing VAT. At the same time, it will be extremely difficult to find the real final beneficiary; usually organizations are registered in the name of complete strangers, who often do not even know about the existence of the company.

Risks. The claims are still the same - you need to confirm the existence of a real purpose for the business transactions being performed, as well as the feasibility of cooperation with one or another counterparty.

Advice on how to reduce risks. It is best to collect a dossier for each client and partner. Even if it’s in electronic form and even if it’s small, this way you can prove that you checked the counterparty. To do this, you don’t even need to buy special programs; a convenient service is provided on the Federal Tax Service website. Demonstrate that the counterparty fulfills its obligations in good faith.

Scheme 3. Cash withdrawal

Tax optimization through the creation of shell companies is a familiar scheme for tax workers. They know well how convenient it is to withdraw funds through such unpromising organizations or even private imputation entrepreneurs. The withdrawal is disguised as a fictitious transaction, non-cash funds are then transferred to cash and returned to the scammers.

Risks. The Federal Tax Service inspectorate finds fault with transactions that make it suspicious of their reality. If it is not possible to prove the validity of expenses, then tax deductions will not be obtained, and value added tax will be additionally charged, as well as income tax.

Advice on how to reduce risks. To prevent such tax optimization from being considered a fraudulent scheme, you need to try to confirm the validity and validity of transactions. The persons in whose names the companies are registered must also be real and, if necessary, give the necessary testimony.

Scheme 4. Tax reduction using an unprofitable company

This type of tax planning is truly tax optimization, and not a fraudulent scheme. If an organization merges with itself another unprofitable one (preferably without affiliation or interdependence), then it thereby reduces its taxes (VAT, income tax).

Risks. The tax inspector will certainly pay attention to the acquisition of an unprofitable company. The loss itself will also be checked – whether it is real or fictitious. The cycle of relationships between organizations is also checked - how financial transactions occur between them. The consequence of exposing a tax evasion scheme will be additional assessment and the requirement to pay penalties and fines.

Tips to reduce risks. First of all, prove the reality of the loss: add market research, identification of risks, plans to overcome the crisis situation, a list of transactions that could have brought profit, but turned into major losses, into the dossier for the unprofitable company. Secondly, prepare a strategic development plan for the successor company. Here it is important to prove that, although the acquired organization is unprofitable, its human resources, technical capabilities, and sales markets are of interest to the main company, which in the future will be able to expand its horizons.

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Organizational tax optimization: 8 common mistakes

Mistake 1. Changing the work plan retroactively

A tax optimization method is often used, in which the organization’s operating scheme is changed retroactively. This always raises suspicions. Because a real transition to another tax system takes time. The larger the organization, the more time it will require.

Mistake 2. Excessive availability of information about the schemes used

Do not reveal to employees the subtleties when switching to a tax optimization scheme. Those employees who, due to their official duties, cannot be unaware of this, should be warned that tax inspectors may question them. It is necessary to prepare competent and beneficial answer options for the organization. Because tax authorities often take advantage of the unpreparedness of individual employees, who can, without realizing it, testify against their manager.

Mistake 3. Insufficient attention paid to staff training

Experience shows that oral conversation with employees is not enough. To protect the company, it is necessary to develop written instructions that will outline the algorithm of actions in case of an audit. Each position must have its own instructions.

Error 4. Lack of documents confirming the business transaction

Pay more attention to the primary. Its absence in one transaction or another will sooner or later play a sad role for the organization. It is very difficult to prepare primary documentation retroactively, and if this is possible, the percentage of errors in it increases. Difficulties often arise with the right person signing the document. When the initial report is not completed on time, tax authorities become suspicious about the reality of its preparation. Perhaps the document was drawn up to simulate a fictitious transaction for the sake of tax optimization.

Mistake 5. Neglecting preparation for legal disputes

When using any tax optimization scheme, do not neglect cooperation with lawyers and tax attorneys. Calculate all the risks with them and find ways to protect yourself from them.

Error 6. Disproportionate savings achieved to the costs of implementing the scheme

The decision to use the tax optimization method should be based on firm confidence in the profitability of the planned activities. Preparing and implementing a tax optimization scheme requires financial investments and has many risks. You will definitely need paid consultation with specialists; the formation of side companies also requires money. If the preparation of documents is not scrupulous enough, any scheme can result in large losses. Therefore, you should initially calculate the real benefits that this scheme will bring. Will the optimization of one tax result in an increase in another?

Mistake 7. Application of schemes under special control of the state

The most experienced employees of the Federal Tax Service of Russia are engaged in analyzing fraudulent actions of taxpayers, identifying tax optimization schemes, which they then bring to the attention of all inspection employees. For example, at the moment, the scheme of using work contracts or the provision of services instead of formalizing labor relations is very familiar to every tax worker without exception.

Mistake 8. Lack of justification for the business purpose

It makes no sense to begin actions to optimize taxes if you do not have a clear idea of ​​how you can competently justify the profitability of your intentions. Of course, from your point of view, the goal of minimizing the tax burden in favor of preserving funds for business development is quite noble and reasonable. But for tax authorities this is not an argument. In their opinion, the only reason for optimization can be to achieve a higher economic result in the future. Business development should not occur through tax savings, but through systematic actions related to increasing the organization’s capabilities. Proof of this can be promising business plans, profitable commercial offers, marketing research, and analytical conclusions of specialists. Rest assured, with such thoughtful preparation, the goal of tax optimization will be successfully achieved. And even despite the claims of the tax authorities, if any arise, the court will definitely side with you.

From an economic point of view, reducing enterprise expenses, including tax obligations, is considered justified. It is expected that the savings will be used to develop the business. In any case, the development and implementation of rational tax calculation systems require a professional approach.

How to optimize taxes for enterprises and individual entrepreneurs?

Laws tend to change regularly. New regulations and standards are being introduced, and changes are being made to old ones. In addition, supervisory and regulatory authorities are competent to change the legal assessment of certain optimization methods. All these factors create the need to constantly be aware of the latest changes in legislation and make adjustments to the enterprise taxation system as necessary.

All measures and procedures carried out within the framework of the rational distribution of funds are based on Article 3, paragraph 7 of the Tax Code of the Russian Federation. This article declares that issues and provisions that are not reflected in the Tax Code of the Russian Federation, when used in practice, should be interpreted in favor of business entities.

Criteria

Attempts to choose a rational approach can be carried out in two ways: minimizing costs and optimizing taxes. Although these concepts are close in purpose to each other, in reality the meanings are different. Minimizing payments can bring good results in company performance. But sometimes it can be very difficult to implement.

Tax optimization methods can be developed by company specialists or already known solutions can be applied. In any case, the finished solution must meet several strict requirements. This is the following:

• Legality. The methods and methods introduced must be strictly within the framework of the law. In addition, they must not directly or indirectly contradict applicable laws.
• Efficiency. How much money can optimization of an organization's taxes save? Ideally, this amount should be known in advance and be a target for implementing best practices.
• Autonomy. Do you need outside help? Doesn't the introduction of new methods require the services of expensive specialists every time? If the company itself is able to continue to work according to the chosen method, then one criterion is considered fulfilled.
• Reliability. Will tax optimization fail at the slightest change in legislation? Does the state plan to change the laws in the near future, under which the introduced method loses its relevance? Typically, financial managers should know the answer to these questions.
• Minimum harm. Will the new methods lead to poor performance in other aspects of the company? Will production processes or personnel be affected? If tax optimization takes this criterion into account, then this is another step towards its justification.
• Productivity. How will the new method affect profits? It is necessary to avoid all methods that reduce the level of profitability of the company, since every step towards reduction is a step towards bankruptcy.

Most companies tend to use the classic method - reduced profit margins. After all, profit is the tax base. But this method is justified if the saved funds are poured back into the enterprise itself for its tomorrow's prosperity. If not, it is difficult to assess the level of savings and the feasibility of the methods used.

Methods

Specialists in the field of taxation, fiscal policy, tax authorities and, above all, experienced accountants are well aware that, despite the efforts of the state, the current legislation is not able to cover all aspects of taxation. Accordingly, there are a lot of moments and circumstances that can be interpreted in two ways or do not fit the description of any law at all. Tax optimization in large enterprises often arises on such “convenient” grounds.

Efforts to develop sustainable approaches can be implemented in two ways:

1. Planning tax systems. It is compiled in a similar way to planning other aspects of the company’s activities: strategic or marketing planning. It is a list and set of actions and measures aimed at obtaining specific results. As a rule, all available methods and means that do not contradict legal norms can be used here.
2. Tax avoidance. And on legal grounds. In practice, few entrepreneurs pay attention to such an aspect as the possibility of avoiding taxes through legal means. By default, it is believed that there can be no truth other than that conveyed by representatives of fiscal authorities.

However, it should be taken into account that the activities of fiscal authorities are aimed at increasing the company’s tax indicators, while their reduction is not prohibited by law. The tax planning method deals with this issue. Another question is how does he do it? Tax optimization schemes are carried out by searching for shortcomings, controversial issues and contradictions in the legislation.

Deadlines

Any action of an enterprise must be limited to certain time periods. Firstly, this allows you to measure specific results, and secondly, it makes it possible to analyze the feasibility of the methods used and have time to abandon inappropriate methods of work in time.

From this point of view, legitimate tax optimization can be current or forward-looking. According to experts, the best results are achieved when a company uses several different methods in combination. For example, if you managed to achieve certain benefits, then at the same time you should strive to increase sales figures and at the same time reduce costs on minor items.

In addition, planning should take into account the amounts of indirect and direct taxes. Calculations are made not only for new transactions, but also for all types of transactions during the period of activity.

Kinds

To achieve noticeable effects, measures must be internal and external. External methods concern the fundamental parameters of the subject. For example:

• Tax payments can be reduced by changing the form of ownership. It is necessary to analyze and compare, given the current type of activity, what advantages do legal entities have and what shines for individual entrepreneurs. There are always ways in which you can fit into one or another separate status and receive special concessions.
• taxes apply to business entities based on their type of activity. For example, whether a business entity will pay UTII or not depends on its type of activity. It makes sense to take a closer look at changing the type of activity in which the use of a simplified taxation system (STS) in the amount of 6 or 15%, as well as UTII, will be relevant.
• Replacement of territorial affiliation. Does everyone know that in the Russian Federation any federal laws can be adapted to territorial requirements? In other words, local authorities have the right to make changes to the procedure for calculating taxes and apply them in practice. Even if the general rules remain the same, the rates for certain taxes may differ significantly. For example, rates on some UTII coefficients.

Replacement means registering a business entity in another region, where rates for this type of activity are lower or benefits are provided.

Internal planning

Rationalization of internal processes includes various components of activity. There are no clear criteria for their classification. Therefore, it is customary to divide them into general and special methods.

Tax optimization risks of a general nature are implemented using the following measures:

• Use of benefits. With this method, the possibility of separating part of the taxable object as a separate entity, which can be exempted from certain types of taxes (property tax), or the possibility of deferring taxes, is considered.
• Analysis of a contract scheme, in which the possibility of conducting one transaction in different ways is considered, dividing it into several small transactions.
• Optimization of accounting policies. This procedure, by default, should be carried out at least once a year at each enterprise.
• The use of current assets, which imply an accelerated depreciation method or re-discounting of fixed assets. The result will be optimization of the income tax or property tax of the enterprise.

In addition, special methods are used in which payments are deferred, contractual relationships are replaced or the main types of property are reduced. These methods can be used individually or in combination.

Nuances

However, it cannot be said that the above methods are guaranteed to give the desired result. When considering a change in type of activity or territory of registration, you should study not only benefits and incentives, but also obligations for business entities.

If the financial manager loses sight of this or that point, the entire outcome of the work can even significantly worsen the financial results of the company. Proof of an unsuccessful decision is the increase in the tax burden. A good option is an offshore zone, where the tax burden is minimized.

Stages

The executors of rationalization of tax systems in the organization can be their own employees in the person of an accountant, lawyer and other specialists in the relevant field. If your own strength and knowledge are not enough, then management can turn to a consulting company. They work on a contract basis and, for a fee, will help reduce tax payments or other types of costs.

The implementation of the developed methods is carried out in several stages.

1. Choosing a location for a future enterprise. The following factors should be taken into account: the taxation system in the selected area; possibility of tax benefits; is it possible to get tax credits; how the tax system is transferred to another region, if necessary, etc.
2. Creation of an enterprise. Registration in the optimal form of ownership.
3. Analysis of the current tax system.
4. Searching and considering all options for tax incentives: what is the tax burden and how can it be reduced?
5. Analysis of typical company transactions from a tax point of view and ways to minimize their costs.
6. Rational distribution of assets, investing under favorable conditions.

Rational approach to VAT

VAT can be optimized in several ways:

• Purchase of goods or raw materials on credit. Upon signing the main transaction, the parties draw up an annex to it - a netting agreement. The tax authorities may interpret such a move as an illegal method.
• Payment of a specific amount in the form of a deposit. The basis must be a corresponding agreement. Such transactions are not subject to VAT.
• Use of the services of logistics and transport companies. With this method, VAT is reduced by 10%.
• Buying options. They can be sold in the future. Proceeds from their sale are exempt from VAT.
• Sale of own property in order to pay off debt obligations to creditors. However, revenue is not exempt from VAT. But if you create an additional enterprise and contribute the proceeds to it as authorized capital, then the new enterprise will be exempt from VAT.

When choosing schemes with VAT, you need to carefully conduct a legal assessment. In the field of taxation, there are often schemes to reduce or attempt to exempt part of the funds from VAT, but some of them may go beyond the law. In this case, punishment cannot be avoided.

Rationalization of income tax

There are several methods that are widely used in practice. The first scheme involves the creation of reserve funds using third-party resources. Then the funds are written off for early restoration of the property. Expenses can be paid monthly or quarterly. The company determines the amount of funds raised independently. This optimization method will be legal only for those companies that have been operating for more than 3 years. This is due to the fact that the estimate for repair work should not exceed the total figures for the last 3 years.

Another example of optimizing income taxes is the introduction of bonuses for depreciation. To do this, you need to purchase new property and write off their cost as replacing old ones. This method, depending on the type of property replaced, makes it possible to reduce the basic part of the profit from 10 to 30%. It is important to consider that such an outcome is only possible when purchasing a new property. The exception is types of property transferred for free use.

Legal assessment of methods

Attempts to reduce the tax burden should not go beyond what is permitted and take on the nature of tax evasion. From this point of view, black and white tax optimization stand out. The first method involves the use of schemes and frauds, which will subsequently lead to at least administrative liability. But a typical measure for such cases is the initiation of a criminal case at the initiative of the tax authorities. A common example of such methods is the creation of short-term enterprises or fly-by-night companies.

But if an enterprise really feels the need to reduce tax expenses, then it is necessary to involve specialists from this field in the optimization process. An experienced accountant and lawyer competent in tax matters will help you choose the most optimal methods in which regulatory authorities, even if they understand the optimization scheme, will not be able to detect violations.

Conclusion

An uninformed person can easily confuse the optimization system with tax evasion, although, in fact, these are completely different things. Tax reductions within the framework of the law do not pass without leaving a trace, especially targeted methods are used. To obtain significant results, it is necessary to take a comprehensive approach, analyzing the current situation of the enterprise and forecasts for the future.

Often, a decrease in some indicators in accounting leads to an increase in other indicators. Given such features, an integrated approach and the experience of competent specialists are required.