home Pipes and fittings How to choose a taxation system when starting a business. The choice of the optimal taxation option Theory on the topic of choosing the optimal taxation system

How to choose a taxation system when starting a business. The choice of the optimal taxation option Theory on the topic of choosing the optimal taxation system

Yaroslavskaya Oksana Konstantinovna

Student of the Faculty of Transfer Specialties, Ulyanovsk State University, Ulyanovsk

Zabbarova Olga Alekseevna

scientific supervisor, Ph.D. economy Sci., Associate Professor, Department of Finance and Credit, Faculty of Economics, Ural State University, Ulyanovsk

For any state, the tax system is one of the most important regulators. economic development, the basis of the financial and credit mechanism of state regulation of the economy. Taxes, like the tax system in general, are a powerful tool for managing the economy. Depending on the taxation regime applied by the enterprise, the amount of taxes that are paid to the state budget depends, which in turn leads to the formation of certain costs for the enterprise associated with the need to fulfill tax obligations to the country's budget.

The tax is considered established only when the taxpayers and elements of taxation are determined: the object of taxation; the tax base; tax rate; taxable period; the procedure for calculating taxes; terms and procedure for payment of taxes.

There are 2 taxation regimes: the general regime and special tax regimes; certain categories of legal entities and individual entrepreneurs have the right to apply them.

There are also 3 types of special tax regimes that can be applied by small businesses and individual entrepreneurs:

Simplified taxation system or USN;

· Single agricultural tax or ESHN;

Single tax on imputed income or UTII.

Individual entrepreneurs from 01.01.2013 can apply the patent system of taxation.

ESHN and UTII are more applicable to specific types of activities of organizations (for example, production or processing of agricultural products), and, moreover, the right to choose these tax systems is limited by law. For this reason, we have chosen the simplified taxation system and the general taxation regime that small businesses can apply subject to certain activity standards as the subject of study.

The correct choice of the taxation system does not always depend on the desire or unwillingness of the taxpayer, but is primarily determined by law. Despite the seeming severity of restrictions on the application of certain taxation systems, it is almost always possible to apply the most advantageous taxation system. By manipulating taxation systems, it is quite realistic to minimize the tax burden of an enterprise, and for individual taxes to reduce the amount of payment to zero.

The key factor that determines the most profitable taxation scheme is the total tax burden, but sometimes other components can play a significant role, for example:

· Accounting support, namely its cost and complexity, tax accounting;

Necessity of registration of primary documents;

the need to record transactions with fixed assets;

the procedure for taxation of dividends;

· Remuneration and provision of employees;

availability and effective application of legal ways to reduce the tax burden.

And so, when applying the general taxation regime, taxes are paid in accordance with the Tax Code of the Russian Federation. This system is suitable for those enterprises that are not subject to the law on UTII. This system of taxation allows:

carry out various activities without limiting the amount of revenue,

Reimburse VAT amounts from the budget, both on acquired fixed assets and on other grounds,

Unlimited number of employees

Other important indicators in the activity of the enterprise.

The general taxation regime is distinguished by its complexity, which consists in the need to maintain full-fledged accounting (accounting, tax).

Enterprises applying the general taxation regime in 2013 pay the following types of taxes and fees:

Value added tax (VAT) - is charged at three tax rates depending on the object of taxation 18%, 9%, 0%. the amount of VAT applied invoice.

Income tax - tax rate of 20%;

Property tax - tax rate up to 2.2%;

Other taxes in accordance with the composition of the property of the enterprise.

One of the disadvantages of the general taxation regime is that enterprises lose partners who apply the simplified tax system, because. the latter become in this case the final payers of VAT, and an enterprise that applies the general taxation regime loses the right to its VAT refund from the budget.

The Simplified Taxation System (STS) refers to special taxation regimes and is of a declarative nature.

This system is suitable for those organizations whose income at the end of the year did not exceed 60 million rubles, the residual value of fixed assets does not exceed 100 million rubles, the average number of employees does not exceed 100 people. In the authorized capital of an enterprise using the simplified tax system, the share of participation of other organizations should not exceed 25%, it is important to know this for enterprises intending to apply this system.

According to paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation, organizations that have branches and (or) representative offices), as well as banks, insurers, do not have the right to apply the simplified tax system. investment funds, private notaries, lawyers, etc.

Since 2013, the deadline for submitting notifications on the transition to a simplified taxation system has been extended until December 31 of the year preceding the calendar year, starting from which organizations switch to paying the simplified tax system. For newly created organizations, the deadline for submitting notifications for the transition to the simplified tax system from January 1, 2013 has been increased from 5 to 30 calendar days from the date of registration with the tax authority.

The application of this system of taxation implies:

1. Replacing three taxes with one: exemption from income tax, property tax, VAT. The exception is VAT, which is payable when goods are imported into the customs territory of the Russian Federation.

2. The possibility of choosing the object of taxation by the taxpayer. If a rate of 6% is applied, then the object of taxation is the total amount of income received by the organization. The total income of the taxpayer, recognized at the time of accrual, in accordance with Chapter 25 of the NCRF includes revenue, advances, for trade enterprises operating under commission agreements - commission. The amount of expenses in this case does not reduce the taxable base and the organization should not document the expenses incurred.

If a rate of 15% is applied, then the object of taxation will be the difference between income and expenses.

3. Reduction of the volume of submitted reports and simplification of tax accounting.

4. Exemption of the organization from accounting. But the current procedure for conducting cash transactions and accounting for fixed assets, and providing statistical reporting, remains.

Let's spend comparative analysis the tax burden of a conditional small enterprise when applying various taxation regimes.

For example, for the reporting period (quarter) of maintenance economic activity small business received the following results and indicators:

Sales proceeds (net) - 300,000 rubles;

Payroll fund - 50,000 rubles;

Fixed and variable costs amounted to - 70,000 rubles.

When applying the rate of 6%, the object of taxation is the income of the organization.

1. Tax on income individuals- 50,000 * 13% (personal income tax rate) = 6,500 rubles;

5. Single tax - 300,000 * 6% = 18,000 rubles;

According to the legislation, we can deduct a contribution to the pension fund from the single tax (but not more than 50% of the single tax amount, that is, no more than 9,000 rubles) 18,000 - 9,000 \u003d 9,000 rubles.

The total amount of taxes payable to the budget will be: 6,500+11,000+1,450+2,550+ 9,000=30,500 rubles.

Now let's calculate the amount of profit, after taxes, received by the organization: 300,000 - 70,000 - 30,500 - (50,000 - 6,500) = 166,000 rubles.

When applying the rate of 15%, the object of taxation is the income minus the expenses of the organization.

An example of calculating tax contributions under the simplified taxation system with a rate of 15% (we will take income minus expenses as the object of taxation).

Let's calculate what taxes the organization will pay in 2013 for the reporting quarter:

1. Personal income tax - 50,000 * 13% (personal income tax rate) = 6,500 rubles;

2. Contribution to the pension fund - 50,000 * 22% = 11,000 rubles; (not administered by the tax office)

3. Contribution to the social insurance fund - 50,000 * 2.9% = 1450 rubles; (not administered by the tax office)

4. Contribution to the compulsory medical insurance fund - 50,000 * 5.1% = 2550 rubles; (not administered by the tax office)

5. Single tax - 300,000 - 120,000 - 11,000 * 15% = 23,350 rubles;

The expenditure part for calculating the tax base includes various expenses in the amount of 120,000 rubles. (in the presence of actual payment) and contributions to the Pension Fund in the amount of 11,000 rubles. (the taxpayer has the right to include this amount in full if payment is made).

However, in this case, the amount of the single tax was less than the minimum tax of 300,000 * 1% = 30,000 rubles. 23350< 30 000 поэтому в бюджет следует уплатить сумму минимального налога.

The total amount of taxes payable to the budget will be: 6,500 + 11,000 + 1,450 + 2,550 + 30,000 = 51,500 rubles.

Now let's calculate the amount of profit, after taxes, received by the organization: 300,000 - 70,000 - 51,500 - (50,000 - 6,500) - 11,000 \u003d 124,300 rubles.

It should be noted that when taxing under the simplified tax system, the moment of formation of the tax base is recognized as the fact of enrollment cash and actual payment, i.e. income and expenses are included only from the moment of full payment for the services provided (received) or goods sold (purchased).

The general tax regime applies equally to all commercial enterprises, large, medium or small. Under this mode, all accounting objects can be divided into two groups: the funds owned by the enterprise, or assets, and the second group is the sources of funds or liabilities. This system is suitable for all types of activities of enterprises that are not subject to the law on UTII.

To conduct a comparative analysis of taxation systems, we use a conditional enterprise that does not own land, real estate, vehicles. Assume that property and vehicles are leased.

Let's calculate what taxes the organization will pay in 2013 for the reporting quarter:

1. Personal income tax - 50,000 * 13% (personal income tax rate) = 6,500 rubles;

2. Contribution to the pension fund - 50,000 * 22% = 11,000 rubles; (not administered by the tax office)

3. Contribution to the social insurance fund - 50,000 * 2.9% = 1450 rubles; (not administered by the tax office)

4. Contribution to the compulsory medical insurance fund - 50,000 * 5.1% = 2550 rubles; (not administered by the tax office)

5. Corporate income tax - 300,000 - 120,000 - 15,000 * 20% = 33,000 rubles; The expenditure part for calculating the tax base includes various expenses in the amount of 120,000 rubles. and insurance payments to off-budget funds in the amount of 15,000 rubles. At the moment of determining the tax base for income tax, the taxpayer chose the accrual method, i.e. time of shipment, possible without payment.

6. Value added tax is determined as a percentage of the amount of proceeds received and will be 300,000 x. 18% (rate) \u003d 54,000 rubles.

LLC made other expenses in the amount of 70,000 rubles. Let us assume that the expenses are made by the LLC, taking into account the allocated VAT by the sellers (suppliers). Thus, in our case, the LLC did not actually make payments to contractors-suppliers, but it has the right to present the budget with the amount of tax deductions for received and credited values and services. In our example, VAT deductions for purchased goods, works (services) amounted to 70,000 rubles. X. 18 \u003d 12600 rubles.

Thus, VAT payable will be: 54,000 - 12,600 = 41,400 rubles.

The total amount of taxes payable to the budget will be:

6,500+11,000+1450+2550+ 33,000 +41,400 = 74,400 rubles

In this case, due to the lack of property, land, vehicles, taxes will not have to be paid by the LLC.

Table 1.

Comparative analysis of the total amounts of taxes calculated under various taxation regimes

N p / p	Tax regime	Total amount The amount of taxes payable to the budget, rub.	Total amount of tax savings, rub.
	STS (income) - 6%
	STS (income-expenses) - 15%
	General tax regime

Based on the data in Table 1, we can conclude that the smallest amount of taxes payable to the budget for this conditional enterprise arises in relation to the simplified taxation system.

The conducted comparative analysis of taxation regimes confirms the necessity and effectiveness of tax planning and tax optimization in enterprises, allows to achieve certain tax savings and reduce the tax burden of the taxpayer.

Undoubtedly, the above advantages make the simplified taxation system very attractive for the taxpayer. But it should be noted that in order to assess the feasibility of its use, it is necessary to note the risks that arise when using the simplified tax system, as well as some limitations in its application:

· The probability of losing the right to use the simplified tax system in case of exceeding the amount of income received at the end of the year, the residual value of fixed assets and intangible assets and the average number of employees with the expansion of the financial and economic activities of the enterprise.

· Absence of the right to open branches and representative offices.

· Lack of the right to engage in certain activities (for example, banking, insurance).

· Inclusion in the tax base of advances received from buyers, which may later turn out to be erroneously credited amounts. Accounting as an expense of only paid costs (for example, unpaid wages).

· Lack of obligation to pay VAT can lead to the loss of VAT buyers. Companies that pay VAT are not interested in buying goods (works, services) from "simplistic" companies at a price similar to competitors' prices, which include VAT. After all, the amount of VAT that the supplier will present can be deductible, that is, reduce your own VAT payable to the budget by it.

Lack of the possibility of reducing the tax base by the amount of losses incurred during the period of application of the simplified tax system, as a result of the transition to other taxation regimes and vice versa, the impossibility of accounting for losses incurred during the period of application of other tax regimes in the tax base under the simplified tax system.

The disadvantages of this regime are that: there are also restrictions on the application of this taxation system, and in the case of a high proportion of declared expenses, the taxpayer does not have the opportunity to minimize the tax to zero, in this case the taxpayer is obliged to calculate the minimum tax in the amount of 1% of the amount income received for the year.

When choosing the STS taxation regime, small businesses must reasonably choose the object of taxation (income or income minus expenses) depending on the specifics of the business and its development prospects during the planned period of activity. This will make it possible to change the taxation regime in a timely manner and significantly reduce the tax burden on businesses.

The right approach to choosing the most profitable taxation system is the key to the successful development of an enterprise, and how competent the approach will be when choosing one or another taxation system, so the enterprise will be able to subsequently reduce its contributions to the budget, and therefore save additional funds that may subsequently be directed to enterprise development.

Bibliography:

Zhidkova E.Yu. Taxes and taxation: textbook; 2nd ed., revised. and additional M.: Eksmo, 2009. - 480 p.;
Kachur O.V. Taxes and taxation: a study guide. M.: Knorus, 2007. - 304 p.;
"Tax code Russian Federation(Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 07.05.2013)// "Collected Legislation of the Russian Federation", 07.08.2000, No. 32, art. 3340; "Collection of Legislation of the Russian Federation", 05/13/2013, No. 19, Art. 2321
Accounting for taxpayers - [Electronic resource] - Access mode. - URL: http://www.nalog.ru/gosreg/reg_fl/ (accessed 04/01/2013).

If it seems to you that it is very difficult to understand tax regimes, then you are not alone, Albert Einstein himself is in your company. The creator of the theory of relativity believed that the most incomprehensible thing in this world is the tax scale. However, if you want to conduct an effective, financially, entrepreneurial activity, then you still have to understand this.

And for those who still have questions or those who want to get advice from a professional, we can offer free tax advice from 1C specialists:

What is a taxation system?

The system of taxation is understood as the procedure for levying taxes, that is, those monetary deductions that each person receiving income gives to the state. Taxes are paid not only by entrepreneurs, but also by ordinary citizens whose income consists only of salaries. With proper planning, the tax burden of a businessman can be lower than the income tax of an employee.

Well, since we are talking about the taxation system, we must understand its main elements. According to Art. 17 of the Tax Code of the Russian Federation, a tax is considered established only if the taxpayers and elements of taxation are determined, namely:

object of taxation - profit, income or other characteristic, upon the appearance of which there is an obligation to pay tax;
tax base - monetary expression of the object of taxation;
tax period - a period of time at the end of which the tax base is determined and the amount of tax payable is calculated;
tax rate - the amount of tax charges per unit of measurement of the tax base;
the procedure for calculating the tax;
procedure and terms of tax payment.

Today in Russia you can work under the following tax regimes (taxation systems):

- general system of taxation;
USN - a simplified taxation system in two different versions: and
- a single tax on imputed income;
- unified agricultural tax;
(only for ).

As you can see, there are plenty to choose from.

In our service, you can absolutely free of charge prepare a notification about the transition to the simplified tax system (relevant for 2019):

Note: There is another rarely used taxation system - when fulfilling production sharing agreements, which is used in mining, but we will not consider it within the framework of this article.

Let's get acquainted with the main elements of Russian tax regimes. We take into account that several different taxes are paid on the OSNO: property tax of organizations or individuals, plus they pay tax on personal income, and organizations pay income tax.


Object of taxation	Income (for USN Income) or income reduced by expenses (for STS Income minus expenses)	imputed income of the taxpayer	Income less expenses	Potentially Earnable Annual Income	For income tax - profit, that is, income reduced by the amount of expenses. For personal income tax - income received by an individual. For VAT - income from the sale of goods, works, services. For property tax of organizations and individuals - real estate.
The tax base	Monetary value of income (for STS Income) or monetary value of income reduced by expenses (for STS Income minus expenses)	Monetary value of imputed income	Monetary value of income less expenses	Monetary value of potentially receivable annual income	For income tax - the monetary value of profit. For personal income tax - the monetary value of income or the value of property received in kind. For VAT - proceeds from the sale of goods, works, services. For corporate property tax - the average annual value of the property. For the property tax of individuals, the inventory value of the property.
Taxable period	calendar year		calendar year	Calendar year or period for which the patent is issued	For income tax - calendar year. For personal income tax - calendar year. For VAT - quarter. For property tax of organizations and individuals - a calendar year.
tax rates	by regions from 1% to 6% (for STS Income) or from 5% to 15% (for STS Income minus expenses)	15% of imputed income	6% of the difference between income and expenses	6% Potentially Earnable Annual Income	For income tax - 20% in general, and from 0% to 30% for certain categories of payers. For personal income tax - from 13% to 30%. For VAT - 0%, 10%, 20% and settlement rates in the form of 10/110 or 20/120. For corporate property tax - up to 2.2% For the property tax of natural persons - up to 2%.

What influences the choice of taxation system?

There are many such criteria, among them:

Kind of activity;
legal form - or;
amount of workers;
the amount of income received;
regional features of tax regimes;
the cost of fixed assets on the balance sheet of the enterprise;
circle of main customers and consumers;
export-import activities;
preferential tax rate for certain categories of taxpayers;
regularity and uniformity of receipt of income;
the possibility of correct documentary evidence of expenses;
the procedure for payments and for employees for LLCs and individual entrepreneurs.

If you want to avoid annoying financial losses, with any taxation system, you must first of all properly organize. So that you can try the option of outsourcing accounting without any material risks and decide whether it suits you, we, together with 1C, are ready to provide our users month of free accounting services:

Absolutely all taxpayers can work on the general taxation system; no restrictions apply to the OSNO. Unfortunately, this system is the most burdensome in Russia, both financially and administratively (that is, difficult in accounting, reporting and interaction with the tax authorities).

But for small businesses, there are also much simpler and more profitable tax regimes, such as the simplified tax system, UTII, Patent taxation system, UAT. Such regimes are called preferential or special, and they allow a start-up or small business to work in fairly benign conditions. You can learn more about these taxation systems in separate articles devoted to them.

To work on preferential regimes or must satisfy a number of requirements, such as:

Requirements		ESHN	UTII
Kind of activity	The production of excisable goods (alcohol and tobacco products, cars, gasoline, diesel fuel, etc.) is prohibited; extraction and sale of minerals, except for common ones, such as sand, clay, peat, crushed stone, building stone. Prohibition for use by banks, pawnshops, investment funds, insurers, NPFs, professional market participants valuable papers, private notaries and lawyers. See Art. 346.12 (3) of the Tax Code of the Russian Federation.	It is intended only for agricultural producers, i.e. those who produce, process and sell agricultural products. This also includes fisheries organizations and entrepreneurs. The main condition for the application of the UAT is that the share of income from the sale of agricultural products or catch must exceed 70% of the total income from goods and services. LLCs or individual entrepreneurs that do not produce agricultural products, but only process them, are not entitled to apply the ESHN. Manufacturers of excisable goods (alcohol, tobacco, etc.) cannot apply the ESHN either.	Services are allowed: household, veterinary, public catering, parking lots, trucking, service stations, etc., as well as some types of retail trade in areas up to 150 square meters. m. (a complete list of activities on UTII is given in clause 2 346.26 of the Tax Code of the Russian Federation). This list of activities can be shortened regional laws.	Certain types of entrepreneurial activity specified in Art. 346.43 of the Tax Code of the Russian Federation, including services and retail trade (as well as catering services) on areas up to 50 sq. m. The specified list can be expanded in the regions with additional types of household services for OKUN.
Organizational and legal form	LLC and individual entrepreneur, except for foreign organizations, state-owned and budget institutions and organizations in which the share of participation of other organizations is more than 25%	Only limited liability companies and individual entrepreneurs are agricultural producers or fish farms.	LLCs and individual entrepreneurs, except for organizations in which the share of participation of other organizations is more than 25%, as well as the categories of the largest taxpayers	IP only
Number of employees	No more than 100	There are no restrictions for agricultural producers, and for fishing farms - no more than 300 employees.	No more than 100	No more than 15 (taking into account the individual entrepreneur and employees in other modes)
The amount of income received	An already operating LLC cannot switch to the simplified tax system if, following the results of 9 months of the year in which it submits a notice of transition, its income exceeded 112.5 million rubles. There is no such restriction for IP. Additionally, LLCs and individual entrepreneurs that received income in excess of 150 million rubles during the year lose their right to the simplified tax system.	Unlimited, provided that the share of income from the sale of agricultural products or catch exceeds 70% of total income from goods and services.	Is not limited	An entrepreneur loses the right to a patent if, since the beginning of the year, his income from the types of activities for which a patent has been received has exceeded 60 million rubles.

Here we have given only the most basic requirements for the use of preferential regimes, for complete information, please refer to the relevant articles on the site.

Algorithm for choosing a taxation system

So, we figured out the main elements of Russian tax systems. What to do with all this? It is necessary to evaluate the requirements of what tax regimes your business satisfies.

It is necessary to start with the chosen type of activity, namely, under the requirements of which taxation systems it fits. For example, retail trade and services fit under the simplified tax system, OSNO, UTII and PSN. Agricultural producers can work on OSNO, USN and ESHN. Organizations and individual entrepreneurs engaged in production cannot choose UTII and PSN. Individual entrepreneurs can purchase a patent for industrial services, such as the manufacture of carpets and rugs, sausages, felted shoes, pottery, cooperage, handicrafts, agricultural implements, spectacle optics, business cards, etc. The widest range of activities from special tax regimes - from the simplified tax system.
In terms of legal form (IP or LLC), the restrictions are small - only individual entrepreneurs can acquire a patent, but organizations can easily replace the benefits of a patent with the UTII regime if it is applied in the selected region. Other tax regimes are available to both individuals and legal entities.
In terms of the number of employees, the patent system of taxation has the most stringent requirements - no more than 15 people. The restrictions on employees for the simplified tax system and UTII (no more than 100 people) can be called quite acceptable for starting activities.
The expected income limit for the USN is 150 million rubles a year, and it will probably be difficult for only trading and intermediary firms to withstand it. For UTII, there is no such income restriction, but only retail trade is allowed, not wholesale. Finally, the limit of 60 million rubles for the patent taxation system is rather difficult to overcome given the limited number of employees, so this requirement can be called not very significant.
If you need to be a VAT payer (for example, your main customers are VAT payers), then it is better to choose OSNO. But here you need to have a good idea of what the amount of VAT payments will be, and whether you can easily return the incoming VAT from the budget. In a situation with this tax, it is almost impossible to do without qualified specialists.
The STS option Income minus expenses may, in some cases, turn out to be the most profitable in terms of the amount of a single tax payable, but there is a serious bureaucratic moment here - confirmation of expenses. In this case, you need to know if you can provide supporting documents (for more details, see the article on USN Income minus expenses).
After you have selected several taxation options for yourself (we remind you that OSNO can always be on this list), it is worth making a preliminary calculation of the tax burden. It is best to turn to professional consultants for this, but we will give the simplest examples of calculations here.

Note: for ease of comparison, the examples below are conditional (for example, UTII is calculated quarterly, and we compare annual tax amounts), but are suitable for comparing the tax burden.

An example of comparing the tax burden in different regimes for an LLC

Solnyshko LLC plans to open a non-food store in the city of Vologda. The following data is available:

estimated turnover, i.e. sales income per month - 1 million rubles (without VAT);
estimated expenses (purchase of goods, rent, salary, insurance premiums etc.) per month - 750 thousand rubles;
area of the trading floor - 50 sq. m;
number of employees - 5 people;
the amount of insurance premiums for employees per month - 15 thousand rubles.

By type of activity, a non-food store (given that it is an LLC, a patent would also be possible for an individual entrepreneur) meets the requirements of the following taxation systems: UTII, USN and OSNO. Since Solnyshko LLC complies with the restrictions established for preferential regimes, we will only compare UTII, USN Income, USN Income minus expenses. OSNO does not participate in the calculations, as a clearly disadvantageous option.

1. For UTII, income and expenses are not taken into account, and the imputed tax is calculated according to the formula: DB * FP * K1 * K2 * 15%:

DB for retail trade is equal to 1800 rubles,
FP - 50 (sq. m),
K1 for 2019 - 1.915,
K2 for the city of Vologda is in this case 0.52.

The amount of imputed income will be 89,622 rubles per month. We calculate UTII at a rate of 15% - equal to 13,443 rubles per month. In total, for the year UTII will be 161,320 rubles. This amount can be reduced by paid insurance premiums and employee benefits (15 thousand rubles * 12 months), but not more than half. The annual amount of UTII payable will be 80 660 rubles(We remind you that UTII is calculated and paid quarterly).

2. For the USN Income, the calculation of the single tax looks like this: 1 million rubles * 12 months. * 6% = 720,000 rubles. This amount can also be reduced by paid insurance premiums and employee benefits (15 thousand rubles * 12 months), but not more than half. We consider: 720,000 - 180,000 (insurance premiums for employees per year) = 540,000 rubles single tax payable per year.

3. For the simplified tax system Income minus expenses - the usual tax rate in the Vologda Oblast is 15%. We consider: 12 million rubles (income for the year) minus 9 million rubles (expenses for the year) = 3 million rubles * 15% = 450 000 rubles single tax payable per year. We cannot reduce this amount at the expense of insurance premiums here, but we can only take the premiums into account in expenses.

Note: the calculation and payment of a single tax on the simplified tax system occurs in a slightly different order - through the payment of advance payments on a quarterly basis, but this does not affect the annual total tax amount.

Total: The most profitable option in this particular case turned out to be UTII.

Does this mean that UTII for all trade enterprises is the most profitable regime? Of course not. Let's change the calculations a little. Let, for example, K2 in the formula be 0.9 (we remind you that K2 is established by regional laws), then the annual amount of imputed tax payable will be already 139 603 rubles. And if the store's revenue is not 1 million rubles, but 300 thousand rubles a month, then the single tax on the simplified tax system Income will be 108 000 rubles, while the amount of UTII does not decrease with a decrease in turnover, tk. calculated on the basis of a physical indicator, in this case sq. m.

If we also assume that even at such rather modest turnovers, the store will not enter the first month of its operation, then the UTII payer must still pay a fixed estimated amount of tax from the first day of registration, while the simplistic will begin to calculate a single tax only with the start of income. Given this situation, the USN Income becomes more profitable. That is why a novice businessman, when the real income is still unknown, is recommended to work on the simplified tax system.

We draw the attention of all LLCs - organizations can pay taxes only by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash. We recommend that you open a current account on favorable terms.

Combination of modes

What if you want to run multiple lines of business, such as in-store retail and trucking services? You can combine tax regimes. Suppose that the store, with a small area, gives a good turnover. To reduce the tax burden, it can be transferred to UTII or PSN (for individual entrepreneurs), and transportation that is carried out from time to time can be subject to a single tax on the simplified tax system. If, on the contrary, transportation brings a stable income, and trade in a store has ups and downs, then it is more profitable to conduct transport services on UTII, and trade on the simplified tax system.

What modes can be combined? Different combinations are possible: OSNO and UTII, PSN and USN, PSN and UTII, etc. But there are also prohibitions: they do not combine OSNO and ESHN, OSNO and USN, USN and ESHN.

And it is necessary to take into account regional peculiarities when choosing a taxation system. Potentially possible annual income for PSN, K2 for UTII, the size of the differentiated tax rate for STS Revenues minus expenses are set by local authorities. Sometimes in neighboring cities, similar in terms of purchasing power, but located on the territory of different municipalities, the amount of taxes payable on preferential regimes may differ several times. Maybe in your case it is worth considering the possibility of opening a business in a neighboring area?

Thus, the choice of tax regime depends on many nuances. In your particular case, we recommend that they offer a taxation option specifically for you, and taking into account the prospects for your business. We give only general recommendations on choosing a taxation system.

Lavrukhina Natalya Viktorovna
Candidate of Economic Sciences, Associate Professor,
Associate Professor, Department of Financial Management, Kaluga Branch
Russian Academy National economy
And public service under the President of the Russian Federation
Theory and practice of social development
№12 2013

Abstract: in modern conditions reforming the tax system, enterprises are given the opportunity to significantly reduce the tax burden, primarily through the choice of the optimal taxation system. This article is devoted to the criteria for choosing the optimal taxation system. At the same time, tax optimization is considered not only as an optimization of the taxation system of an enterprise, but also tax risks associated with the chosen taxation system are taken into account.

In modern conditions, the optimization of taxation of business entities, with the aim of achieving possible savings in financial resources by reducing payments to the budget and extra-budgetary funds, is an essential component of the financial management of enterprises.

Efficient organization of taxation and forecasting of possible tax risks provide significant assistance in achieving a stable financial position of enterprises, since they allow avoiding large losses in the course of their financial and economic activities.

Tax optimization should be understood not only as an optimization of the taxation system of an enterprise, but also as an assessment of the tax risks associated with the chosen taxation system.

the degree of influence of VAT on the relationship of the enterprise with the main counterparties,
the level of profitability of production,
the ratio of expenses and income of the enterprise.

Considering the foregoing, we will consider the criteria for choosing the optimal taxation system using the example of comparing the simplified taxation system (hereinafter referred to as the simplified taxation system) and the general taxation regime for an enterprise. When comparing the tax burden of an enterprise for the analyzed taxation options, one should take into account tax liabilities for taxes and fees, the payment of which replaces the use of the simplified tax system. We are talking about the following taxes and fees - VAT, income tax, property tax and contributions to off-budget funds.

The mechanism for calculating the amount payable to the budget for VAT is defined as the difference between the amount of tax calculated from the taxable base and tax deductions. The following amounts of tax are subject to deductions: presented to the taxpayer when he purchases products, works, services and paid by him. Conditions for the application of these deductions: availability of invoices, goods must be credited and be of industrial use, fixed assets must be put into operation.

When calculating income tax, it should be borne in mind that income represents income reduced by the amount of expenses associated with obtaining income. Income received both in cash and in kind is taken into account.

When determining expenses for taxation purposes, they proceed from the position that they must be economically justified and documented. The costs associated with the production and sale are divided into material, labor costs, the amount of accrued depreciation and other costs. When choosing a depreciation method, the problem arises of optimizing the company's own sources of financial resources.

Corporate property tax is a tax that is calculated based on the residual value of the property.

Contributions to off-budget funds. The enterprise applies the established rates of insurance contributions to the pension fund, social insurance fund and medical insurance fund.

At the first stage of choosing the optimal taxation system, it is necessary to assess the level of the tax burden of the enterprise in the case of using common system taxation and USN (subject to compliance with the restrictions established by the tax code of the Russian Federation for the use of the simplified tax system). If the calculations indicate that the amount of tax expenses does not differ significantly when using the compared taxation systems, then it is worth retaining the taxation system currently used at the enterprise.

An enterprise that applies the simplified tax system based on the minimum tax burden criterion is characterized by increased tax risks associated with the fact that it is not a VAT payer. Therefore, it is possible to lose customers using the general tax regime.

If the organization's clients are predominantly business entities that are under the general tax regime, then we should not forget that a number of clients may refuse the services of an organization applying the simplified tax system due to the inability to claim VAT for deduction. However, this situation should be analyzed much deeper.

Enterprises, switching to the simplified tax system, taking into account the current market situation, can either reduce prices due to VAT (by 18% or less), or leave prices at the same level, while submitting documents without VAT. In the second case, there is undoubtedly a high probability that customers will start looking for other suppliers who sell goods (works, services) with VAT, since it will be unprofitable to work with such a counterparty. In the first case, when the price is reduced by 18%, an enterprise using the simplified tax system has the opportunity to keep its customers if they try to explain to them that the amount of taxes payable to the buyer's budget will not change. Only the recipient of VAT will be not the supplier (contractor), but the budget. In this case, the VAT transfer will be made at a later period (according to the results of the quarter) than the payment to the supplier.

From this point of view, it is recommended to find a "golden mean" in order to reduce the price slightly and try to keep the largest number of regular customers. The most important criterion in solving this problem is the share of value added in the price. It is of fundamental importance when the majority of buyers are enterprises that are intermediate consumers - VAT payers. The higher the share of value added in the price, the smaller the financial losses in the form of non-refundable VAT from an enterprise that buys goods, pays for work or services from a VAT non-payer, the smaller the possible price reduction.

Enterprises using the simplified tax system are not prohibited from issuing documents (invoices) including VAT (clause 5, article 173 of the Tax Code of the Russian Federation). At the same time, enterprises using the simplified tax system, in accordance with paragraph 5 of Art. 173 of the Tax Code of the Russian Federation are obliged to pay the received amount of VAT to the budget in full.

At the same time, buyers (clients) of this enterprise find themselves in a more “unfavorable” situation, since the tax authorities consider it illegal to present VAT for deduction on invoices received from persons applying the simplified taxation system.

In the event that the tax burden of the enterprise turns out to be significantly less when switching to the simplified tax system, and the enterprise is able to manage the resulting tax risks, it is necessary to proceed to the next stage of tax optimization and justify the choice of the object of taxation - 6% of the income received or 15% of the difference in income and expenses. In some cases, the choice of the object of taxation becomes quite a difficult task. To solve it, it is necessary to compare the tax costs that the taxpayer will bear when applying different objects of taxation.

The solution of this problem mathematically requires determining the share of expenses (P) in the income of the enterprise (D), at which the following equality will be observed:

0.06 x D = 0.15 (D - R)

The solution of this equation indicates that the equality of the tax burden for different objects of taxation is observed in the case when expenses make up 60% of the enterprise's income. It is obvious that the use of the indicator “income minus expenses” as an object of taxation is economically feasible if the share of expenses in income exceeds 60% or the profitability of production does not exceed 40%.

At the same time, one should take into account the tax risks associated with the fact that the use of the simplified tax system is characterized by a limitation in the possibility of cost accounting. In particular, in terms of accounting for non-operating expenses.

The list of expenses to be taken into account when applying the simplified tax system is named in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation and is closed, which does not allow us to speak unambiguously about the legitimacy of accounting for certain types of expenses necessary for the financial and economic activities of the organization.

In some cases, in the absence of a direct mention of a particular type of expense in the list, it is recommended to consider the possibility of accounting for expenses incurred under other cost items.

For example, as part of material costs, services for printing a newspaper and its delivery to readers, the costs of an organization engaged in translations from foreign languages, payment for translation services of third parties, etc. The clarifications of the Ministry of Finance of the Russian Federation state that other expenses can include expenses in the form of a membership fee, as well as contributions to the compensation fund paid upon joining a self-regulatory organization, expenses for paying a commission fee to a bank for the production of bank cards, expenses for preparing documentation and payment of a fee associated with participation in competitive bidding, expenses in the form of amounts written off bad debts, payment for the services of a third-party organization management company, and more.

When applying the simplified tax system, there are often tax risks associated with the recognition of income that is not sales proceeds and is not recognized as non-operating income.

For example, according to the position expressed by the financial department, the amounts of tax overpayments returned from the budget are subject to inclusion in the composition of income taken into account for tax purposes when applying the simplified tax system; amounts of VAT in case of issuing an invoice with a dedicated VAT; the amount of compensation by tenants for the cost of utilities paid by the landlord; amounts of compensation for court costs and state fees received by the taxpayer by a court decision from the defendant, etc. The presence of these receipts may lead to an increase in the tax burden of the enterprise.

In addition to the considered tax risks, one should take into account the increased tax burden when the enterprise, if necessary, from the simplified tax system to the regular taxation system.

In conclusion, it should be noted that minimizing the tax burden of an enterprise is an essential factor in its market value and increasing competitiveness. At the same time, the choice of the optimal taxation system for an enterprise is a task that requires constant professional attention from specialists.

1. Taxes and taxation: textbook. allowance / ed. Shuvalova E.B., Razmakhova A.V. and other. M., 2005. S. 200.

2. Lavrukhina N.V. Improving the depreciation policy of an industrial enterprise in modern conditions // Bulletin of the Moscow State Technical University. N.E. Bauman. Specialist. Release. 2011. S. 264-269.

3. Razmakhova A.V. The concept of business taxation system as a factor of its value // Sat. scientific Art. SZAGS. SPb., 2006. S. 205-217.

As a result of the analysis of IP Sukhanova N.M. it was revealed that the enterprise spent 778.1 thousand rubles on taxes in 2009, 938.9 thousand rubles in 2010, and 1226.9 thousand rubles in 2011. For an entrepreneur, these are quite high taxes. Ways to optimize taxation for IP Sukhanova N.M. should be considered.

Tax optimization is a legal way to bypass taxes, but at the same time, the process is long and requires sufficient knowledge in the field of tax calculation and payment. Difficulties are added by Russian legislation, which provides for a large number of taxes and different ways determination of the taxable base. Aleksandrov I.M. Taxes and taxation: Tutorial M., 2009. S. 64

However, at the same time, the tax legislation of the Russian Federation provides every opportunity to find ways to reduce tax payments, namely, the presence in the legislation of tax benefits, various tax rates, the presence of various sources of attribution of expenses and expenses, etc.

To the main ways of minimizing tax payments for IP Sukhanova N.M. tax planning includes:

Accounting policy. Definition and competent application of accounting policy elements are an indispensable condition for effective tax planning;

Use of tax incentives. Tax planning is associated with the use of tax incentives provided by Russian legislation. Despite the reduction in the number of tax benefits in the course of the tax reform, there are quite a lot of them in the Tax Code of the Russian Federation;

Use of special tax regimes. This is primarily the application of: a simplified taxation system, a taxation system in the form of a single tax on imputed income for certain types activities, taxation systems for agricultural producers (single agricultural tax);

The choice of the form of the contract and the validity of tax benefits for each transaction. It is necessary to choose a form of agreement that allows you to minimize taxes, as well as to check the validity of the application of tax benefits in the agreement;

Control over the timing of tax payments. Violation of the established deadlines for the payment of taxes entails the accrual of the corresponding amount of penalties.

In modern conditions, tax optimization is becoming an integral part of business, a type of financial and managerial activity. In addition, the optimization of taxation today should be focused not only and not so much on minimizing tax payments, but on improving the efficiency of financial and economic activities.

The development of separate schemes for minimizing taxes in relation to a specific type of activity or a specific organizational and legal form will save tax payments. The released funds can be invested in the development of your business.

The following types of tax optimization for IP Sukhanova N.M. can be distinguished:

Optimization by types of taxes (VAT, income tax, personal income tax, etc.);

Tax optimization for an entrepreneur, depending on their belonging to a particular area of financial and economic activity (the so-called sectoral optimization, which has features and characteristics inherent in a particular type of activity, for example, for banks, insurance organizations, trade organizations, etc.);

Let's consider some schemes used by taxpayers to optimize tax payments and insurance contributions to state non-budgetary funds.

These schemes can be divided into two groups:

- "simple" schemes, that is, schemes, the implementation of which does not require targeted costs, as well as the execution of special documents or contracts and the creation of any schemes.

- “complex” schemes that require material costs for their implementation, for example, for their maintenance, the preparation of special documents, contracts, with the help of which actually existing legal relations are replaced by others, which entails partial or complete avoidance of taxes and fees (replacement of wages by insurance lives of workers, etc.). This group also includes schemes for changing tax jurisdiction, that is, the use of offshore zones.

The issues of optimizing insurance contributions to state off-budget funds are no less relevant for the taxpayer than minimizing tax payments. The problem of deductions of payments to off-budget social funds is closely related to the problems of the correct calculation and payment of taxes on the income of individuals, both employed and entrepreneurs.

One of the methods of tax optimization can be considered "reducing the object of taxation", that is, reducing the size of the object subject to taxation. For example, IP Sukhanova N.M. may reduce its activity in generating income, seeking to avoid being subject to income tax at the highest rate of taxation.

There are two types of tax avoidance: legal and illegal. If a person refrains from receiving income in the forms with which the legislator associates the obligation to pay taxes, including at higher rates, then this does not contradict the law and can be used practically without restrictions. For example, Russian legislation establishes increased tax rates on profits received from intermediary operations on the basis of commission and commission agreements. If the taxpayer does not enter into these civil law relations and thereby reduces his tax payments, then there are no grounds to challenge the legitimacy of his actions.

Reducing entrepreneurial activity is not a method of tax optimization. High stake tax may induce a person to waive some form of commercial activities due to excessive taxation.

Thus, for IP Sukhanova N.M. the following tax optimization method should be considered - the use of special tax regimes, that is, optimization by type of tax. This tax optimization scheme is "simple". A decrease in entrepreneurial activity for IP Sukhanova is not considered, as it will lead to a decrease in profits, which is not desirable in this case.

For an individual entrepreneur, there is a wide choice of tax optimization. For example, an entrepreneur, engaged in wholesale and retail trade, can combine the general taxation regime or the USNO (wholesale) and UTII (retail).

Since the payment of UTII is mandatory and does not depend on the desire of the entrepreneur, when combining regimes, the tax amount will remain unchanged for any combination option. Therefore, we will consider the advantages and disadvantages of applying the general taxation system and the simplified taxation system.

For comparison, consider the main indicators of these taxation systems and present them in the following table 9.

Table 9. Advantages and disadvantages of the simplified taxation system compared to the general taxation regime from the point of view of an individual entrepreneur

Indicators		General Mode	Advantages or disadvantages of USNO
Basic taxes	Single tax, fixed contributions to the PFR	Personal income tax, VAT, fixed contributions to the PFR	A clear advantage in the number and amount of taxes
Number of submitted declarations (calculations) for main taxes per quarter	One declaration - for a single tax paid in connection with the application of the simplified taxation system	Two declarations - VAT
Number of declarations (calculations) at the end of the year	One single tax declaration, declaration on contributions to the Pension Fund of the Russian Federation, information on individual (personalized) accounting	Declarations on personal income tax, VAT, on contributions to the Pension Fund of the Russian Federation, information on individual (personalized) accounting	Indisputable advantage in the number of submitted declarations
tax accounting	Book of income and expenses	Book of income and expenses and business transactions	Advantage: it is much easier to maintain a “simplified” Book, since it only reflects financial transactions
Method of recognition of income in tax accounting	cash method	cash method
The procedure for recognizing expenses	Upon payment in accordance with the rules specified in Art. 346.16 and 346.17 of the Tax Code of the Russian Federation	Cash method in accordance with the Procedure for accounting for income and expenses, approved by order of the Ministry of Finance and the Ministry of Taxes of the Russian Federation of August 13, 2002 No. 86n / BG-3-04 / 430
Expenses taken into account when calculating the tax base	The list of expenses is given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation	Expenses are taken into account in accordance with Ch. 25 "Income Tax" of the Tax Code of the Russian Federation	The disadvantage is that the list of costs allowed under “simplified” accounting is very limited, in contrast to the general regime, in which the majority of reasonable and documented costs can be attributed to expenses. In addition, expenses can only be taken into account by entrepreneurs who pay the simplified taxation system, who have chosen income minus expenses as the object of taxation.
Invoices, purchase and sales books	Not issued, since organizations and entrepreneurs working for the USNO are not VAT payers	Issued (provided that the entrepreneur is not exempt from VAT)	Benefit: less "paper" work
Tax burden in the presence of employees		Personal income tax, contributions to the Pension Fund and the Social Insurance Fund in case of injury	Advantage: payment of insurance premiums (reduction of at least 12% of accrued wages) significantly affects the entrepreneur's income. In addition, one less declaration

As can be seen from the table, for the main part of the indicators, the simplified taxation system has an advantage over the general taxation regime.

Entrepreneur Sukhanova N.M. as the analysis showed, it has a gross revenue not exceeding 60 million rubles. per year, so it can apply USNO.

For the calculation we use the following initial data.

Gross proceeds from sales - 5,983 thousand rubles.

Material expenses - 2,714 thousand rubles.

Staff salary - 2160 thousand rubles.

Other expenses - 687.9 thousand rubles.

We will calculate the taxes that an entrepreneur will have to pay under the general taxation regime.

Table 10. Calculation of tax under the general regime of taxation of IP Sukhanova N.M

	Tax calculation	Amount, thousand rubles
Calculation of insurance premiums from staff salaries
Let's determine the VAT accrued for payment to the budget. The taxable base for this tax is determined by shipment: Sales proceeds 5983 thousand rubles. (including VAT 912.6 thousand rubles); Settlements with suppliers 2160 thousand rubles. (including 329.5 thousand rubles).
Calculate the amount of personal income tax: 1) the amount of income: 5983-912.6 = 5070.4 thousand rubles; 2) the amount of actually incurred expenses (1830.5 + 2160 + 583 + 734.4) = 5007.9 thousand rubles, including: Material expenses: 2160-329.5 = 1830.5 thousand rubles; Other expenses: 687.9-104.9 \u003d 583 thousand rubles; Insurance premiums accrued on staff salaries 734.4 thousand rubles.	(5070.4-5007.9) x 13%
Let's determine the amount of insurance premiums for IP Sukhanov N.M. Contributions paid by the entrepreneur are calculated according to the following formula: Insurance premiums = minimum wage x TARIFF x 12, where - minimum wage = 4611 rubles The tariff for 2011 for individual entrepreneurs is PFR - 26%, MHIF - 5.1%, FSS - 2.9% (Total 34%)
Total taxes:

Thus, for the billing period, an individual entrepreneur, being on the general taxation regime, must pay taxes in the total amount of 1344.4 thousand rubles.

Based on the same data, we calculate the amount of the USNO that the entrepreneur would pay to the budget if the simplified taxation system was applied. Consider the case when the object of taxation is income (table 11).

Table 11 2011

Thus, when applying the simplified taxation system using the object of taxation, the entrepreneur will have to pay 345 thousand rubles. tax under the simplified taxation system and insurance pension contributions in the amount of 302.4 thousand rubles.

Let's calculate the simplified taxation system for the object of taxation, income reduced by the amount of expenses

Table 12 2011

Name of business transactions	Tax calculation	Amount, thousand rubles
Does not pay insurance premiums from staff salaries, but pays insurance pension contributions
Calculate the amount of the single tax 1) the amount of income - sales proceeds: 5983 thousand rubles; 2) the amount of actually incurred expenses, in total 5864.3 thousand rubles, including: Settlements with suppliers: 2714 thousand rubles; Salary: 2160 thousand rubles; Other expenses: 687.9 thousand rubles; Insurance pension contributions: 302.4 thousand rubles.	(5983 - 5864.3) x 15%
When applying the object of taxation, income reduced by the amount of expenses, the entrepreneur must pay the minimum tax if the amount of tax calculated in the general manner is less than the amount of the minimum tax, which is calculated in the amount of 1% of the tax base, which is income. Therefore, it is necessary to compare the amount of calculated tax and the amount of the minimum tax.
Total taxes:

Thus, when applying the simplified taxation system using the object of taxation, income minus expenses, the entrepreneur will have to pay 77.6 thousand rubles. tax under the simplified taxation system and insurance pension contributions in the amount of 302.4 thousand. rub.

As a result of the calculations, we found out that under the same conditions, the entrepreneur will pay:

1. 1344.4 thousand rubles. under the general taxation regime;

2. 647.4 thousand rubles. with the simplified taxation system, the object of taxation is income;

3. 380 thousand rubles. with the simplified taxation system, the object of taxation is income reduced by the amount of expenses.

A visually produced calculation can be represented in the following form (Table 8).

Table 8. Summary calculation of possible options for taxation of IP Sukhanova N.M.

Type of taxation			Total taxes
Material costs	wage	Insurance premiums
General Mode

For an entrepreneur, it would be most beneficial to apply a simplified taxation system with the object of taxation of income reduced by the amount of expenses.

When choosing a taxation system, you need to pay attention to the following - one of the reasons why you should not rush to switch to the simplified taxation system is the ability to pay VAT, since many potential customers who pay VAT prefer to work with the same payers. However, the main clients of IP Sukhanova N.M. are private buyers who do not pay VAT.

Thus, it is advisable for the company to switch to a simplified taxation system.

Lavrukhina Natalia Viktorovna Lavrukhina Natalia Viktorovna

Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Financial Management, Kaluga Branch

Russian Academy of National Economy and Public Administration under the President of the Russian Federation

CRITERIA FOR SELECTING THE OPTIMUM TAXATION SYSTEM FOR THE ENTERPRISE

PhD in Economics, Assistant Professor of the Finance Management Department, Kaluga branch of the Russian Presidential Academy of National Economy and Public Administration

CRITERIA FOR SELECTION OF THE OPTIMAL TAX SYSTEM FOR AN ENTERPRISE

Annotation:

In modern conditions of reforming the tax system, enterprises are given the opportunity to significantly reduce the tax burden, primarily by choosing the optimal taxation system. This article is devoted to the criteria for choosing the optimal taxation system. At the same time, tax optimization is considered not only as an optimization of the taxation system of an enterprise, but also tax risks associated with the chosen taxation system are taken into account.

Keywords:

taxation of enterprises, optimization, tax burden, optimization criteria, tax risks.

In the current conditions of the tax system reformation, the enterprises are provided with opportunities to reduce significantly their tax burden, mostly due to the choice of the optimal tax system. Criteria for selection of the optimal tax system are the focus of this article. The author considers tax optimization as an optimization of the taxation system of the enterprise with taking into account the tax risks associated with the selected system of taxation.

business taxation, optimization, tax burden, optimization criteria, tax risks.

Tax optimization should be understood not only as an optimization of the taxation system of an enterprise, but also as an assessment of the tax risks associated with the chosen taxation system.

The procedure for determining the optimal tax regime is a rather complex and responsible stage of tax and financial management, the results of which determine the structure and dynamics of subsequent financial flows associated with the implementation of tax payments. In this case, it is necessary to take into account the following factors: the degree of VAT influence on the relationship of the enterprise with the main counterparties, the level of profitability of production, the ratio of expenses and income of the enterprise.

Corporate property tax is a tax that is calculated based on the residual value of the property.

Contributions to off-budget funds. The enterprise applies the established rates of insurance contributions to the pension fund, social insurance fund and medical insurance fund.

At the first stage of choosing the optimal taxation system, it is necessary to assess the level of the tax burden of the enterprise in the case of using the general taxation system and the simplified tax system (taking into account compliance with the restrictions established by the tax code of the Russian Federation for using the simplified tax system). If the calculations indicate that the amount of tax expenses does not differ significantly when using the compared taxation systems, then it is worth retaining the taxation system currently used at the enterprise.

The solution of this problem mathematically requires determining the share of expenses (P) in the income of the enterprise (D), at which the following equality will be observed:

0.06 x D = 0.15 (D - R)

For example, material expenses may include services for printing a newspaper and its delivery to readers, expenses of an organization engaged in translations from foreign languages, for paying for translation services of third-party organizations, etc. The clarifications of the Ministry of Finance of the Russian Federation state that other expenses can include expenses in the form of a membership fee, as well as contributions to the compensation fund paid upon joining a self-regulatory organization, expenses for paying a commission fee to a bank for issuing bank cards, expenses for preparation of documentation and payment of a fee related to participation in competitive bidding, expenses in the form of amounts written off bad debts, payment for the services of a third-party organization management company, and more.

When applying the simplified tax system, there are often tax risks associated with the recognition of income that is not sales proceeds and is not recognized as non-operating income.

In addition to the considered tax risks, one should take into account the increased tax burden when the enterprise, if necessary, from the simplified tax system to the regular taxation system.

1. Taxes and taxation: textbook. allowance / ed. Shuvalova E.B., Razmakhova A.V. and other. M., 2005. S. 200.

2. Lavrukhina N.V. Improving the depreciation policy of an industrial enterprise in modern

conditions // Bulletin of MSTU im. N.E. Bauman. Specialist. Release. 2011. S. 264-269.

3. Razmakhova A.V. The concept of business taxation system as a factor of its value // Sat. scientific Art. SZAGS.

How to choose a taxation system when starting a business. The choice of the optimal taxation option Theory on the topic of choosing the optimal taxation system

N p / p

What is a taxation system?

What influences the choice of taxation system?

Algorithm for choosing a taxation system

An example of comparing the tax burden in different regimes for an LLC

Combination of modes

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