Proposals to reduce the tax burden of the enterprise. Ways to optimize the tax burden at the enterprise Ways to reduce the tax burden of the organization

Modern tax legislation is aimed primarily at stimulating the extractive industry. There are a number of methods for attracting investment, creating conditions for the development of a high-tech sector of the economy. However, this toolkit is at the level of creation or adjustment. In the conditions of a tough fiscal policy of the state, ignorance of tax legislation leads to inefficient business conduct or forces the use of illegal methods of tax evasion, which is associated with large quantity risks, ranging from fines to the complete loss of business and criminal liability. One of critical aspects functioning of the tax system is the problem of the tax burden and its impact on the economic activity of the enterprise. And the main task of all tax reforms, ESPECIALLY DURING THE CRISIS, is to reduce the tax burden, provided that shortfalls in income are compensated, but neither the time frame nor the normative framework for this process has been determined.

There are various methods for calculating the tax burden of an enterprise. The difference between the methods is what indicators are taken for calculation (profit, revenue, value added, etc.). To analyze the tax burden, the following data are required: proceeds from the sale of products and the amount of taxes paid.

The list of taxes to be paid includes all, without exception, taxes and obligatory payments of the enterprise to the budget and extra-budgetary funds. Sometimes it is proposed to exclude from the calculation of the tax burden such payments as VAT, excises, contributions to extra-budgetary social funds. But absolutely neutral taxes for the enterprise simply do not exist. They are actually paid at the expense of current cash receipts, and the degree of their transferability is not constant and is not carried out in full. This transferability, as is well known, depends on the elasticity of demand for the respective product. At a fixed price level and high stakes indirect taxation, their further increase will lead to significant losses of income for producers.

World experience in taxation shows that the optimal level of tax burden on the taxpayer should be no more than 30-40% of income.

The level of the tax burden in Russian Federation enterprises operating under the general taxation system ranges from 2 to 70% of the amount of revenue. These are the features of the general system of taxation. And this is not due to accounting errors. The tax price of the received proceeds is different for each enterprise and depends on the indicators that determine the bases of taxation for taxes paid by the enterprise.

However, enterprises still do not use tax legislation in full. It should be noted that the Tax Code was formed, upon careful study, in favor of the taxpayer.

In the accounting policy of any enterprise in Russia on tax and accounting it is prescribed that the depreciation of fixed assets of the enterprise is charged in a straight-line way. With this method, depreciation is charged evenly over the entire useful life of the fixed asset. But at the same time, after analyzing all the methods of calculating depreciation, we can conclude that with the straight-line method, the total amount of tax on property of organizations will be greater compared to the method of writing off the cost by the sum of the numbers of years of useful life of fixed assets. The choice of the method of calculating the depreciation of fixed assets is an important task, by solving which the taxpayer can optimize the property tax of organizations. In addition, being one of the expenses taken into account when taxing profits, corporate property tax plays an important role in calculating income tax. Therefore, when determining optimal size tax payments, the organization must determine which method of depreciation in accounting and tax accounting will give the best option.

One of the main recommendations to reduce the tax burden of an enterprise is the use of legally established deferrals and installment plans for paying taxes. The company due to the crisis financial condition unable to comply with the legal deadlines.

The legislation makes it possible to apply articles 64-66 of the Tax Code of the Russian Federation for deferrals and installment plans for paying taxes and an investment tax credit. For these purposes, the company draws up a debt repayment schedule, taking into account the term and taking into account the accrued interest. This allows the business to spread its tax burden evenly over six months (or one year) and also eliminates the possibility of filing bankruptcy. Therefore, the issue of reducing the tax burden falls entirely on the shoulders of enterprise accountants and legal services to identify loopholes in tax legislation.

Thus, the tax policy of the state is currently of a fiscal nature, and it is still impossible to talk about state assistance through state regulation, optimization of taxation.

Literature:

1. Vylkova E.S. Tax planning in the financial management system of business entities. St. Petersburg: Publishing house of St. Petersburg State University of Economics, 2008.-96s.

2. Garipova Z.L., Vershinina E.L. Tax choice in the system of intra-company planning of an enterprise: Scientific publication. Ulyanovsk: GNU Srednevolzhsky Scientific Center, 2004.-188p

After analyzing the procedure for collecting and calculating the tax on property of legal entities, I would like to note that each company has always sought to minimize taxation at the enterprise, which is why the purpose of this part term paper is to develop a number of recommendations to reduce the tax burden on Vamin OJSC.

At the end of the year, any firm can revalue its fixed assets. It is beneficial to take advantage of this opportunity, first of all, if the market value of the company's property has decreased. The fact is that the results of the revaluation are taken into account when calculating property tax, and property tax must be paid from the residual value of fixed assets. The smaller it is, the lower the tax amount. Therefore, it is beneficial for firms to carry out a markdown of property.

For example, at the end of 2007, Vamin OJSC had computers on its balance sheet, the initial cost of which was 300,000 rubles. The amount of depreciation accrued on them is 60,000 rubles.

When calculating property tax for 2007, the company's accountant takes into account their residual value as of January 1, 2008 in the amount of 240,000 rubles. (300,000 - 60,000).

In January 2008 Vamin OJSC decided to re-evaluate the property. As a result, the initial cost of computers decreased by 100,000 rubles, and the depreciation accrued on them - by 20,000 rubles.

After the markdown, the replacement cost of computers was:

300 000 rub. - 100,000 rubles. = 200,000 rubles.

The amount of depreciation for computers (including revaluation) is equal to:

60 000 rub. - 20,000 rubles. = 40,000 rubles.

200 000 rub. - 40,000 rubles. = 160,000 rubles.

It is this amount that the accountant of Vamin OJSC will take into account when calculating property tax in 2008.

The amount of revaluation or markdown of fixed assets does not increase or decrease the company's income tax.

At the same time, income tax reduces depreciation on fixed assets. And it is calculated based on the replacement value of the property. This value in tax accounting is determined differently depending on when the revaluation was carried out.

Revaluation made after January 1, 2002 does not change the replacement cost of property in tax accounting. And therefore, it will not increase or decrease the amount of depreciation deductions taken into account when calculating income tax.

In addition to private factors that reduce the tax burden, it is necessary to list the main factors that affect the size of the tax burden of Vamin OJSC:

Benefits and exemptions, including from the performance of the duties of a taxpayer;

The main directions of development of the budgetary, tax and investment policy of the state, directly affecting the elements of taxes;

obtaining budget loans, investment tax credit, tax credit, installments and deferrals for taxes and fees;

Placement of business and management bodies of economic entities in offshore companies, including in free economic zones operating on the territory of the Russian Federation.

Consequently, for all these elements, it is possible to change the tax burden on the enterprise or tax optimization.

Tax legislation provides the taxpayer with a lot of opportunities to reduce the amount of tax payments, and therefore there are general and special ways to minimize taxes.

General methods include:

Adoption accounting policy enterprises with the maximum use of the opportunities provided by the legislation (selection of the method for determining the proceeds from the sale of products, the procedure for writing off the IBE, etc.);

Optimization through a contract (performing preferential transactions, competent and clear use of wording, etc.);

Use of various benefits and tax exemptions

Special methods of tax minimization can also

be used in all enterprises, but with the only difference that they have a narrower scope.

Special methods include the following:

The method of replacing relations - an operation that provides for onerous taxation is replaced by an operation that allows you to achieve the same or as close as possible to the goal, and at the same time apply a more preferential taxation procedure.

Relationship separation method - the relationship separation method is based on the replacement method. Only in this case, not the entire business transaction is replaced, but only part of it, or the business transaction is replaced by several.

The method of deferred tax payment - using elements of other methods (replacement, division, etc.), allows you to transfer the moment of occurrence of the object of taxation to the next calendar period.

The method of direct reduction of the object of taxation - aims to get rid of a number of taxable transactions or taxable property, and at the same time not have a negative impact on the economic activity of the entrepreneur.

There are many completely legal ways to reduce the tax burden on the enterprise by the entrepreneur himself. The main ones are: a well-made decision to locate a business, including in free economic zones on the territory of the Russian Federation, the adoption of a balanced accounting policy for tax purposes, an optimal contractual campaign, the use of various tax benefits and tax exemptions, etc.

In this article, we will try to cover as much as possible the topic of what legal (legal) ways to reduce taxes (schemes) exist and how they can be used. As you know, the constant need to pay tax liabilities exists both for ordinary citizens of the country and for all individual entrepreneurs and businessmen. Many entrepreneurs complain about the high level of taxes they have to pay, believing that such a burden deprives them of most of their income. But the level of tax payments, it turns out, can be reduced. To do this, you only need to correctly determine the choice of taxation system, as well as study all the necessary requirements and laws. It should be noted that for each type of activity, tax regime and business features, it is possible to reduce the tax burden different ways. It is these methods that we will consider next.

As is often said, especially in tax and federal services: paid taxes - you can be calm. This is not to say that an individual entrepreneur who has worked hard all month to generate income will feel comfortable after giving away most of his hard-earned money to pay taxes. Therefore, it is wrong in principle to talk about one hundred percent fidelity of this thesis. However, no matter what, payment of tax liabilities- this is an obligatory and important duty of both a businessman and an ordinary resident of the country, therefore it is necessary to approach this as an inevitable process. All funds that citizens direct to pay taxes are directed to the country's budget, and then spent on infrastructure and social needs of the country. With all this, probably, every entrepreneur would like to at least slightly reduce the cost of paying taxes. Let's get acquainted with what legal ways to reduce the amount of tax can be used in a particular taxation system. Let's consider three taxation systems: the general system, the simplified taxation system, as well as entrepreneurs working under the single tax system on imputed income.

How to reduce the tax burden on OSNO?

, in the tax code of the country does not have any separate section or chapter, which cannot be said about the simplified system. After all, the OSNO is not a certain sequence of tax payments with benefits and separate rules, but a standard set of those taxes that are specified in the legislation. What kind of taxes it will be depends on the activity that the entrepreneur conducts. For taxpayers under the OSNO, income tax is mandatory, which only in certain cases can be replaced by income tax individuals for an entrepreneur, value added tax or taxes on transport or property, if any.

In order for the tax burden to become less for entrepreneurs working under this taxation system, it is necessary to clearly control all the rules and methods that appear in the legislation in order to receive any preferential conditions or tax deduction. In addition, the entrepreneur should see to it that as much of the funds as possible be attributed to an expense item in order to reduce income tax liability based on cost increases. All individual entrepreneurs, as well as legal entities that use the general taxation system in their activities, have this opportunity. Here it is necessary to clarify the fact that, despite the coincidence of tax liabilities for all entities, the rates for them may be different. So, let's consider what taxes those legal entities that work using the general taxation system are required to pay:

First of all, it is a corporate income tax, the rate of which is twenty percent. As an exception, there are a number of beneficiaries who pay this tax according to their own system;
Value added tax, the amount of which depends on the activities of the legal entity and the features of its work. It can be a tax rate of zero percent, ten or eighteen percent;
The tax levied on the property of a legal entity is no more than. than two point two percent;
An individual entrepreneur who works under the general taxation system must pay the following three taxes:
Value added tax in the amount of zero, ten or eighteen percent, depending on the characteristics of its activities;
Tax on personal income, the rate of which is thirteen percent;
Tax on the property of an individual, the amount of which is two percent.

As can be seen from the above list of tax liabilities of individual entrepreneurs and legal entities, they are very similar, and the main difference lies in tax rates. An entrepreneur has much lower tax rates that are calculated from income than a legal entity, as well as property tax smaller sizes. From this follows the conclusion that if a person himself wants to organize a business, then it will be more profitable and cheaper for him to run his business as an individual entrepreneur than as a legal entity. Each individual entrepreneur also necessarily pays certain contributions for himself, insurance premiums to state funds, the accrual of which is directed to the payroll fund. Therefore, before choosing for yourself how best to register your business, you need to evaluate the pros and cons.

It is also necessary to evaluate the features of the general taxation system, namely, what is allowed to be attributed to expenses. This feature just allows you to reduce the tax burden by reduction in personal income tax for entrepreneurs and income tax- for legal entities. As stakeholders, tax inspectors always pay great attention to the item of expenditure and what is included in these items. Since the more expenses, the smaller the amount of tax payments the taxpayer will make. Next, we list those costs that an individual entrepreneur or a legal entity has the right to attribute to an expense item. These must be costs that meet the following requirements:

They must have all the necessary documents that confirm the fact that the costs have occurred, as well as primary documentation;
This should be the cost of economic activity;
Expenses must be economically feasible and carried out in order to generate income and improve their own business;
All costs must be borne by the entrepreneur directly.

According to the established rules, all costs, as well as profits, are divided into two classes. Direct costs - those that an entrepreneur or organization had to incur in connection with the production, sale or transportation of goods, organization of services or work that this enterprise provides. Indirect costs are those that the entrepreneur has incurred for other expenses. We can say that the more direct expenses that meet all the requirements, the entrepreneur indicates, the smaller the amount of his net profit will be, which, accordingly, will help reduce the tax burden. In order to learn more about how to correctly present expenses when forming a tax on profit or income of individuals, you can refer to the tax code.

How to reduce the tax burden on the simplified tax system?

, unlike the general system, signs quite fully in the tax code, with all its features, positive and negative nuances. Information about the USN can be found in the twenty-sixth chapter, in its second part. Representatives of both small and medium-sized businesses consider it the most comfortable, as evidenced by the fact that its use is very common among them, and it is the most popular. This fact cannot be considered surprising in view of the fact that the tax burden here is the smallest, and the method of accounting and documentation is the easiest. Before an entrepreneur starts his work on a simplified taxation system, he needs to choose one of its types: either just income or income minus expenses. Which of these types will be chosen will affect both the method of maintaining reporting documents and the process of accruing tax liabilities. Each type has its own distinct tax calculation procedure, tax rates and base.

Simplified system- this is a very flexible taxation system, the main thing is to pay attention to ensuring that it is used correctly. In this case, there are a number of opportunities that will help to control the tax burden on the activities of the enterprise. Exactly correct use This system of taxation can enable an individual entrepreneur and a legal entity to reduce the number of tax payments. Working on the basis of a simplified taxation system, an entrepreneur must still make payments not only to the tax office, but also pay contributions to state funds, such as the Compulsory Health Insurance Fund, the insurance fund and the pension fund. Judging by statistics received directly from entrepreneurs and legal entities, contributions amount to an average of thirty percent of all those payments that are sent to employees. Do not forget about the contribution for yourself, which must be paid to each individual entrepreneur. How the contributions will be taken into account depends precisely on what type of simplified taxation system the entrepreneur chooses for himself.

Those individual entrepreneurs and legal entities who opted for STS income, are entitled to a reduction in the amount of tax advance payments in the amount of the amount of material resources that were paid on account of insurance premiums for the reporting period. In other words, entrepreneurs and legal entities will be able to reduce the amount of their single tax simplified by up to fifty percent (if there are employees). At first, there were rumors that this year this rule would be changed, but the authorities did not take such a decision. If an entrepreneur works on his own and does not have subordinates, then he can take into account the material resources that he contributed for himself, in full, that is one hundred percent. It follows from this that an individual entrepreneur whose income is not high can act in such a way as to avoid any single tax payments.

Those businessmen who choose for themselves simplified taxation system - income minus expenses, can afford to account for all contributions at 100% as an expense item when the tax base is calculated. But, strictly speaking, the same rules apply to the general system of taxation. There is an opinion that if you calculate correctly and follow all the benefits and rules, then the amount of tax liabilities can be similar to any of the types of the simplified taxation system. According to specially developed formulas, if the costs amount to about sixty percent, this will be an equal tax burden. It follows from this that if an individual entrepreneur has a sufficiently large amount of expenses, then when choosing the type of income-expense, the load will still be less. This judgment is purely theoretical in nature and is not always confirmed by a practical example. It turns out that highest value here they have exactly those contributions that entrepreneurs pay to state funds. Let's say if an entrepreneur earned three hundred thousand rubles in one quarter, and incurred expenses for one hundred and ninety-five, then by type of income, his tax will be only 6%: then 300000 * 6% we get 18000, after which 18000 - 18000/2 and we get 9000 rubles. According to the type of income-expense, the tax will be 15%, from which it follows: 300,000 - 195,000 and we get 105,000. 105,000 * 15% and it comes out 15,750 thousand rubles.

But, even despite this, simplified taxation is still the most beneficial for representatives of small and medium-sized businesses, as it allows you to save the largest amount on tax obligations. Here, tax rates have minimal values, much less than in the general system. If you choose from two types, then most entrepreneurs still lean towards the income type, since here you will need to pay only six percent of income to the country's budget, but with the income type, this amount will be fifteen percent. Despite the fact that these tax rates are spelled out in the tax code, they can be reduced by five percent, but only by those subjects that represent the federation. If we talk about legal entities, then sometimes the taxation system with imputed income tax is more beneficial for them. For individual entrepreneurs, in some cases, the patent system is better suited. But still there are undeniable advantages of the simplified tax system, for example, the fact that here an individual entrepreneur can conduct operations using VAT invoices. If there is an urgent need, then an organization or an entrepreneur who works on the basis of simplified taxation has the right not to pay value added tax.

However, this system of taxation has a number of limitations and not all entrepreneurs can use it. If the general system of taxation is available to almost everyone, then The simplified tax system cannot be used by the following legal entities:

Notary offices and lawyers;
Banking and credit offices, pawnshops;
Insurance companies;
Organizations associated with brokerage activities;
NPFs and investment firms;
Small financial offices;
State structures, as well as state-owned organizations;
All types of businesses that engage in gambling or lottery games;
Those organizations that are foreign and own more than one hundred million rubles in fixed assets;
Enterprises with more than one hundred employees;
Companies that produce alcohol, tobacco products or oil products.

There are also restrictions for individual entrepreneurs:

Individual entrepreneurs who produce goods subject to excise duty. For example, these are fuel resources, tobacco and alcohol products, cars;
Companies that are engaged in the extraction of minerals, with the exception of building materials such as sand, clay, gravel and stone;
Agricultural enterprises that operate on the basis of an agricultural single tax;
Some other businesses.

In addition, the simplified system cannot be applied by those organizations that have branches or representative offices. If the entrepreneur decides to transfer the business to the simplified taxation system, he must certainly notify the tax authorities, in accordance with the established rules. Otherwise, the right to use the USN may be lost.

Legal ways to reduce UTII tax

Many, having studied a significant amount of the simplified taxation system, will think that this is the most profitable system and the rest can not be interested. However, there are a number of features in the work on a single tax on imputed income, which may be even more beneficial for some types of activities. Let's talk about what are the advantages here and who may be interested this system taxation.

The very understanding of work, when used, can be seen even in the name of the system. So, imputed means established, pre-calculated and necessary. It is this amount of income that is developed to deduct taxes from entrepreneurs. This amount is generated government bodies taking into account the activities carried out by the businessman. For this, not monetary amounts of income and profit are used, but those physical indicators that characterize his business. UTII takes into account these indicators, depending on the type of activity chosen by the individual entrepreneur, and they can be completely different for everyone. For example, it could be the number of vehicles, employees or square meters. Also used in the formula, such as K1 and K2. These coefficients are set and are not subject to change throughout the year. K1 is set by the Ministry of Finance based on inflation and is aimed at increasing the tax liability. K2 is set by regional authorities and can reduce the total amount of tax. The values ​​of physical indicators are affected by the quantity of certain units in an individual entrepreneur. Suppose, using three cars in his work, a businessman can get more income than having one vehicle. Or, by hiring ten workers, his income will be more than if there were five people in the state. Working on the basis of imputed income is quite profitable and possible if all conditions are met in order to be able to use it. For more information on the single tax on imputed income, see the tax code, article 346.27. Here are some options for using this system:

1. If the company is engaged in personal services, then a month one worker will bring income to the entrepreneur in seven and a half thousand rubles, taking into account the individual entrepreneur himself. Whereas three workers can bring in an income of twenty-two and a half thousand rubles;

2. For an enterprise that operates in the field of catering and has its own hall, the standard income will be about a thousand rubles per square meter. In this case, the number of square meters will be taken as a physical indicator. If there are twenty meters, then the income will be twenty thousand, and if thirty square meters, then the profit will increase to thirty thousand rubles;

3. The carrier company has three trucks in the park, the profit from each of them will be six thousand, and together - eighteen thousand. If the number of cars is increased to five, then the profit will increase to thirty thousand rubles.

Of course, it is very difficult to talk about the objectivity of calculating income here, but this is the basis of UTII, which makes it more profitable for some businessmen. Scheme of descent tax base operates in the event that the real income of the entrepreneur exceeds the actually established. The following is the formula that is used to calculate the imputed tax.

For one month, according to the tax code, the entrepreneur must pay BD*FP*C1*C2*15 percent. In this formula, FI is the physical indicator that characterizes the work of an entrepreneur, for example, the number of people in the state, the number of square meters, or another, depending on his type of activity. DB is an indicator that characterizes the level of basic profit from one unit of a physical indicator and is calculated in rubles. The K1 coefficient is set by the Ministry of Finance at the beginning of the year and remains unchanged until the end of the year. K2 is a constant annually formed coefficient, which is established by the regional authorities and is aimed at reducing the total amount of tax.

You can also consider some other options that will help reduce the total amount of tax liabilities when using UTII:

It is necessary to analyze all the K2 coefficients in the regions of the country and choose the one where it will be the smallest for the implementation of the business. After that, you should make sure that the type of activity of an individual entrepreneur is allowed in this region. If you carefully study article 346.26 of the tax code, you can find a clause stating that the list of permissible activities can be changed by the authorities of the region for individual entrepreneurs who work on UTII.

An individual entrepreneur also has the opportunity to reduce the physical indicator, but only in that case. If it does not harm his activities. For example, a store owner may choose to hire fewer salespeople or reduce the amount of square footage. Also, IP should take into account that when calculating the physical indicator, the entire area of ​​\u200b\u200bthe cafe or the trading pavilion is not taken into account, but only the one where the hall itself is located. It is for this reason that when concluding a lease agreement for premises for such purposes, it is necessary to note how many square meters will be a trading floor or a hall for servicing cafe visitors. This will be required when calculating imputed income, and will eliminate the need to pay for storage rooms. It is also necessary to be careful here, since representatives of the Federal Tax Service will most likely want to evaluate square meters themselves in case of verification. If violations are found, then the individual entrepreneur will be forced to pay a fine, the amount of which will be twenty percent of the amount of the tax that was not paid due to erroneous measurements.

If a company is engaged in transportation, then in order to reduce the physical indicator, you can use a car in more than one shift. So the entrepreneur will increase profitability while the tax remains the same.
Decrease tax liability It is possible by taking into account those insurance premiums that were paid for the reporting period.

As we can see, there are legal ways to reduce taxes (schemes) that can ease their tax burden for legal entities and individual entrepreneurs, the main thing is to study all the features of their use and choose the most profitable ones.

To find out if our readers manage to optimize the tax burden without errors, the editors "PNP" spent .

It turned out that not all respondents tend to play it safe and anticipate tax claims. People are not always ready to collect additional supporting documents and instruct staff.

Basic primary documents are in order only half of the companies

Half of the survey participants promptly request the main primary documents for transactions related to tax optimization. That is, before the formation of tax reporting, they have all the primary documents confirming the costs for the purpose of calculating income tax, and VAT deductions. Such behavior contributes to the reduction of tax risks, confirms the reliability of tax reporting and reduces the likelihood of submitting revised declarations. At the same time, 48 percent of those who voted do not have everything they need at the time of filing tax returns. As a rule, in this case, for some transactions, there are only copies of primary documents. At the same time, some documents are subsequently drawn up by disputed suppliers retroactively or redone many times. However, in the absence of consignment notes, acts of work performed, invoices, it threatens with additional charges, penalties and fines. But some survey participants are not at all afraid. Since 2 percent of taxpayers do not care at all about the availability of documents at the time of reporting on income tax and VAT. This situation is possible when most of the transactions related to tax optimization are made with interdependent, affiliated or controlled counterparties. Therefore, the organization can slowly collect all the necessary primary documents for "scheme" transactions.

Management does not hide tax optimization methods from staff

But a quarter of respondents (26%) prefer to keep everything under control. The management of these companies independently explains to employees the specifics of the organization's activities and its place in the group of companies. In this way, it achieves the same goal: it satisfies the curiosity of workers and excludes the appearance of rumors and fantasies. Such briefing will help the staff to behave properly during interrogations.

For 27 percent of respondents, the question turned out to be irrelevant, since they either use only those methods of tax optimization that do not cause disputes in practice, or do not engage in tax planning at all (8% and 19%, respectively). Yes, in this case, the company's management really has nothing to hide from people. But it is worth thinking about the fact that inspectors often see a diagram where there is none. Therefore, do not neglect the training of personnel. Ordinary employees of the company also need to be prepared for a tax audit, then there will be no surprises.

Methods of tax optimization are evaluated superficially

The majority (63%), when deciding whether to use one or the other and reduce the tax burden, estimate the amount of tax savings for the year. After all tax scheme first of all, it is implemented to obtain a financial effect - saving money. But it is important to consider the costs of implementing and maintaining the scheme. This is what about 40 percent of companies do.

Here's what the respondents took into account when choosing tax optimization methods

For example, when transferring a legal address to a constituent entity of the Russian Federation with preferential tax rates you need to purchase premises or rent an office in the desired region. To confirm the sufficient presence of an offshore company, it is necessary to have a real operating office abroad. Therefore, the costs of operating the scheme can be significant.

The survey showed that one-fifth of the respondents (18%) test the scheme at low speeds before implementing it. This allows you to assess the likelihood of tax claims. With small turnovers and additional charges will be small. And if the check was successful, then the risk is minimal. The scheme can be used further, increasing momentum.

A third of the respondents (34%), when making a decision to use the scheme, study publications in the press. Some consult outside lawyers (14%), and 16 percent of those who voted even make a request to the Russian Ministry of Finance. These methods of assessing tax risks are not always effective in isolation. However, if a company uses them in combination, they can significantly reduce risks.

They do not look back at the concept of a planning system for field tax audits

About 40 percent of respondents indicated that the schemes given in the appendix to the "On Approval of the Concept of the Planning System for Field Tax Audits" are not suitable for a serious analysis of tax planning risks. Moreover, 11 percent of participants believe that this document is completely useless for risk analysis. This is probably due to the fact that in the appendix to order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] there are very narrow schemes that are rarely used in practice. For example, obtaining unreasonable benefits in the sale of real estate, in the production of alcoholic beverages, as well as through the acquisition of fictitious investment instruments. Attracting a controlled outsourcer to obtain a "disabled" VAT exemption ( sub. 2 p. 3 art. 149 Tax Code of the Russian Federation) is also difficult to call a typical scheme.

At the same time, 30 percent of companies try to avoid the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] schemes. Most likely, these respondents use schemes related to the use of controlled companies to optimize income tax and VAT. And also with the use of controlled intermediary organizations in order to optimize income tax. But the most interesting thing is that a fifth of taxpayers (21%) have never heard of the training manuals of the Federal Tax Service of Russia and the tax schemes given in them.

Documents confirming the transaction for all transactions collect the same

The survey showed that half of the participants (49%) for all transactions collect the same package of documents confirming the transaction. That is, primary documents, contracts, as well as papers confirming due diligence. At the same time, it is safer for the organization to have additional arguments in its favor on potentially risky transactions. These can be licenses, SRO permits, appraisers' reports, photographs of disputed goods (works, services). And, of course, a full package of documents confirming the exercise of due diligence. The study found that more than 30 percent of companies do just that.

14 percent of those who voted have a different approach to collecting documents in relation to friendly and third-party counterparties. Since if transactions are made with controlled counterparties, then the company can at any time request all the necessary documents. At the same time, 7 percent of the participants do not control the correct execution and completeness of the collection of documents.

The appeal of the decision of the tax authorities is carried out by full-time specialists of the company

It turned out that in 58 percent of cases, the company's full-time employees are involved in challenging the decision. It can be the chief accountant, a lawyer. They pick arguments in favor of the organization.

When building a defense, it is worth relying on good arbitration practice and clarifications from regulatory agencies. It is also worth studying the recommendations reflected in accounting reference systems and in specialized periodicals. However, 33 percent of those surveyed resort to the help of lawyers. And they are already engaged in the selection of arguments.

The rest do not dispute at all. Perhaps they mistakenly believe that this is too complicated and costly, or they agree that the company has indeed violated the law.

The business purpose of the transaction is not formulated in writing

The majority of respondents (44%) said that every company transaction is evaluated for a business purpose. At the same time, the business goal is not fixed in any internal documents of the company. At the same time, 19 percent of survey participants indicated that they form business goals for risky transactions in advance and write them down in independent internal documents. A risky operation may be, for example, the merger of a loss-making company with a profitable one. At the same time, the business goal of joining other people's losses may be the development of new markets, cost reduction, optimization of the company's management structure.

The business goal can be fixed in orders, protocols, memos, business plans. However, this requires considerable effort and creates an additional burden on the accounting staff. This is probably why a significant number of respondents (37%) believe that a business goal can be formulated in the event of claims.

They forget that business correspondence proves the reality of the transaction

In order to prove the reality of transactions related to tax optimization, the vast majority of respondents (89%) collect only the primary documents required by the Tax Code. For example, invoices and other standard documents: contracts, waybills, acts of work performed (services rendered), warehouse accounting documents, balance sheets, accounting and tax accounting, books of purchases and books of sales, documents from carriers.

What documents does your company collect in order to prove the reality of transactions related to tax optimization

It is noteworthy that 42 percent of those surveyed use business correspondence with counterparties to substantiate the reality of risky transactions. It makes sense. Business correspondence, including electronic, often helps to prove the reality of the transaction in court. And justify the legitimacy of expenses and deductions (FAS resolutions Povolzhsky dated 01.04.14 No. А72-12341/2012, East Siberian dated 10.04.13 No. А19-17726/2012, Volgo-Vyatsky of December 16, 2013 No. А79-14012/2012 districts).

The survey showed that 22 percent of the participants use memos, video and audio recordings, written testimonies of the participants in the transaction as evidence of the reality of the transaction. Moreover, 9 percent of companies use photographs of disputed goods, works, services as confirmation of the reality of the transaction. Courts often accept such an argument and cancel additional charges (FAS rulings Moscow dated 13.07.12 No. А40-108846/10-35-572, Uralsky of December 28, 2013 No. F09-13998 / 13 districts). A quarter of companies (23%) draw up non-standard documents confirming the reality of transactions. These can be expert opinions, reports of appraisers. And even the decisions of the arbitration court, settlement agreements regarding controversial transactions.

The tax activity of an enterprise should be considered as part of its financial and economic activities. The position according to which it is believed that tax activity begins and ends with the payment of taxes and the preparation of relevant declarations is incorrect. Throughout the entire financial and economic activity, there is a continuous creation and movement of various types of property and liabilities that form the tax base for the calculation of a particular tax. One of the main directions in the framework of tax activities at the enterprise is tax planning.

The object of tax planning is not only the actual objects of taxation, but also the processes of managerial activity, one way or another affecting their formation. The need for tax planning is inherent in the tax legislation itself, which provides for certain tax regimes for different situations, allows for various methods for calculating the tax base and offers taxpayers various tax benefits if they act in the directions desired by the authorities.

Despite the fact that “tax planning” is a fairly popular term, there is currently no single scientifically recognized definition in the economic literature. this concept. The whole set of definitions of tax planning can be divided into two main approaches. The first approach to the definition of tax planning is associated with its characterization as an activity aimed at reducing tax payments, i.e. the essence of tax planning is considered exclusively from a restrictive position, opposing the taxpayer to the fiscal authorities. Another approach is related to its interpretation as one of the elements of corporate tax management, as an integral part of its financial and economic activities. However, the concept of tax planning is broader and, as a type of management activity, should include the entire set of actions related to the decisions made, since the organization is interested not only in the amount of taxes paid, but also in the effectiveness of the decisions made, their effectiveness.

The category of "tax planning" should be distinguished from such concepts as "tax evasion" and "tax avoidance". Currently, there are three main mechanisms for reducing tax payments: tax evasion, tax avoidance, tax planning. Despite the fact that all three mechanisms are actively used by taxpayers, presented in this sequence, they represent not only an evolution from simple to complex, but also an evolution in the nature of the relationship between business and the state, a kind of story of their search for a reasonable compromise.

Summarizing the views of various economists, it seems possible to give the following definition of tax planning: tax planning is a tool for building optimal business parameters, based on legally defined methods of taxation and contributing to an increase in investment attractiveness enterprises.

Two aspects of the manifestation of tax planning at the level of economic entities should be emphasized. The first aspect emphasizes its special role in the process of mobilizing internal investment reserves of economic entities, especially small businesses, whose financial capabilities are always more limited in relation to other categories of enterprises. The second aspect is expressed in obtaining additional competitive advantages of the enterprise by choosing the optimal business parameters by optimizing the level of tax burden, which organically integrates the system of tax planning and tax optimization into the cost concept of business management.

From a theoretical point of view, the disaggregation of tax planning as an integral activity into separate components allows us to study the structure of this economic category to the fullest extent. In the literature, when describing the process of tax planning in industrial enterprises, different approaches to determine its structural elements.

In the work in Fig. Table 3.1 presents a classification of optimization methods that makes it possible to single out tax planning tools both at the macroeconomic and microeconomic levels.

The problem of tax optimization is relevant for Russia at the present time. However, in the modern theory and practice of taxation, there has been a shift in emphasis from research on the problems of determining parities in a combination of systems of indirect and direct taxation at the state level to research on optimizing the tax burden within the framework of the functioning of a separate economic entity. It should also be noted that this problem has evolved over the past decade from the issues of reducing the tax burden of an economic entity to the problem of identifying the most optimal business parameters in the framework of tax planning.

The evolution of approaches to the interpretation of tax optimization and tax planning is reflected in the development of methodological tools for assessing the tax burden of an enterprise.

The tax burden on business entities is a consequence of the tax policy of the state, a qualitative characteristic of the tax system. Today in Russia there is no generally accepted methodology for not only calculating the absolute, but also the relative value of the tax burden of economic entities, there is no clear understanding of the significance of these indicators. There is also no generally accepted definition of the concept of tax burden (tax burden) in foreign and domestic economic literature.

Rice. 3.1.

In the scientific literature, one can find different methodological approaches to assessing the tax burden of business entities. Their difference is manifested in the interpretation of such key points, as the number of taxes included in the calculation of the tax burden, as well as determining the integral indicator with which the amount of taxes is correlated.

In tax planning, it is necessary to use such a concept as a tax field. The tax field is a list and characteristics of taxes levied on a taxpayer, indicating the main parameters of the tax. It is customary to classify the tax fields of business entities depending on the form of business registration (legal entity or individual entrepreneur) and the taxation regime. Changing the tax field is one of the most effective ways to change the tax burden on an enterprise and create favorable conditions for mobilizing internal investment resources of a small enterprise.

The procedure for determining the optimal tax regime for an economic entity is a rather complex and responsible stage of tax management, the results of which determine the structure and dynamics of subsequent financial flows associated with the implementation of tax payments. Therefore, there is an urgent need to use effective tools for analysis and management decision-making on this issue.

Optimization of the tax burden of an economic entity requires taking into account a number of factors, which include the following: the degree of influence of VAT on the relationship of the company with the main counterparties, the level of profitability of sales, the ratio of expenses and income of the enterprise, the share of the wage fund in income, the share of contributions to the Pension Fund of the Russian Federation in income, the amount of payments for temporary disability. Each of these factors can have a differentiated effect on the final vector that forms optimal choice corporate tax regime.

The choice of the optimal tax regime for small businesses is proposed to be carried out according to the following algorithm (Fig. 3.2).

At the first stage of the algorithm, it is necessary to assess the existing level of the tax burden of an enterprise under the general taxation system, as well as to carry out preliminary calculations related to the analysis of the tax burden when switching to a special taxation regime. If preliminary estimates indicate that the amount of tax expenditures does not change significantly, then it is worth keeping existing system taxation.

If the tax burden of the enterprise turns out to be significantly less when switching to the simplified tax system, one should proceed to the second stage of optimization calculations.

To choose optimal mode taxation, it is not enough to compare the expected amount of tax deductions under the general regime and the simplified taxation system. Therefore, at the second stage of the analysis, it is necessary to track the impact of VAT on the relationship of counterparties.

The share of value added in the price is an important criterion for deciding whether to remain on the general regime and continue to pay VAT or switch to a simplified one.

Rice. 3.2.

taxation system. It is of fundamental importance when the majority of buyers are organizations that are intermediate consumers - VAT payers. It should be noted that the higher the share of value added in the price, the lower the financial losses in the form of non-recoverable VAT from a company that buys goods from a VAT non-payer.

In table. 3.1. shows the tax burden (HN) for small businesses with simplified and common systems taxation depending on the share of value added (VVA) in the income of the enterprise, taking into account the paid VAT included in the cost of purchased materials, provided that the VAT rate was equal to 18%.

Table 3.1 Distribution of the tax burden on small businesses under different taxation systems, depending on the share of value added

An analysis of the impact of the share of value added on the level of the tax burden of an enterprise under various tax regimes allows us to conclude that it is not profitable for small enterprises with a large share of raw materials to apply a simplified taxation system. Perhaps it is this circumstance, as well as the loss of competitiveness in the supply of products to VAT payers, that are the main reasons for the small share of industrial enterprises in small businesses.

At the third stage of optimization calculations, provided that at the previous stages it was decided to switch to a simplified taxation system, it is proposed to choose an object of taxation. 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 using different objects.

One way to resolve this situation is to calculate the share of the single tax in income. The option in which it turns out to be less (that is, a smaller part of the income is withdrawn in the form of tax) will be preferable. The share of a single tax for the object "income minus expenses" is determined based on the expected level of profitability.

In this regard, at the fourth stage of the algorithm for optimizing the tax regime, it is necessary to assess the degree of influence of the wage fund on the size of the single tax.

At the fifth stage, it is necessary to make a final decision regarding the choice of the system and object of taxation and calculate the economic effect of tax optimization, which is expressed in the amount of mobilized domestic investment resources.

Thus, the approach to optimizing the tax burden from the point of view of the investment attractiveness of a small business entity makes it possible to reasonably approach the problem of choosing the most optimal business parameters and evaluate the investment effect obtained in the framework of tax planning.