Tax optimization: schemes and methods. Legitimate tax optimization

From an economic point of view, cost reductionenterprise, including tax liabilities, is considered justified. It is assumed that the savings will go to business development. In any case, the development and implementation of rational tax systems require a professional approach.

How to optimize the taxes of the enterprise and the IP?

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

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

Criteria

Attempts to choose a rational approach canto be implemented in two ways: minimizing costs and optimizing taxes. Although these concepts are close to each other by purpose, in reality the values ​​are different. Minimizing payments can bring good results in the company's performance. Sometimes it is very difficult to implement it.

Methods of tax optimization can be developedspecialists of the company or the already known solutions can be applied. In any case, the ready solution must meet several strict requirements. This is the following:

• Legality. The implemented methods and methods should be strictly within the framework of the legislation. In addition, they should not directly or indirectly conflict with the laws in force.
• Efficiency. How much money can save the organization's tax optimization? Ideally, it is necessary that this amount is known in advance and is the goal of introducing optimal methods.
• Autonomy.Do I need help from third parties? Does not it require the introduction of new methods of attracting the services of expensive specialists every time? If the company itself is able to continue working on the chosen method, then one criterion is considered fulfilled.
• Reliability.Will not optimization of taxes change with the slightest change in legislation? Does the government plan in the near future to change the laws under which the introduced method loses its relevance? Typically, financial managers need to know the answer to these questions.
• Minimal harm.Will the new methods lead to lower indicators in other aspects of the company's work? Will production processes or personnel be affected? If optimization of taxes takes into account this criterion, then this is one more step towards its justification.
• Effectiveness.How will the new method affect profit margins? It is necessary to avoid all methods that reduce the level of profitability of the company, since every stroke in the direction of decrease is a step towards bankruptcy.

Most companies are inclined to applyThe classical method is reduced profit indicators. After all, profit is the tax base. But this method is justified in the event that the saved funds are poured back into the enterprise itself for its future prosperity. If not, it is difficult to assess the level of savings and the appropriateness of the methods used.

Ways

Specialists in the field of taxation, fiscalpoliticians, tax authorities and, first of all, experienced accountants are well aware that, despite the efforts of the state, the current legislation is not able to cover all aspects of taxation. Accordingly, there are a lot of moments and circumstances that can be treated in two ways or do not fit the description of any law at all. Often the optimization of taxes in large enterprises arises on such a "convenient" soil.

Measures to develop rational approaches can be implemented in two ways:

1. Planning of taxation systems.It is made similar to planning other aspects of the company's activities: strategic or marketing planning. It is a list and a set of actions and measures aimed at obtaining concrete results. As a rule, all available methods and means that do not contradict the legislative norms can be used here.
2. Avoiding the payment of taxes.And on legal grounds. In practice, very few entrepreneurs pay attention to such an aspect as the possibility of avoiding taxes legally. By default, it is believed that there can be no truth other than that carried by representatives of fiscal authorities.

However, it should be borne in mind that activitiesfiscal bodies is aimed at increasing the company's tax performance, while their reduction is not prohibited by law. The method of tax planning is just dealing with this issue. Another question is how does he do it? Tax optimization schemes are carried out by searching for flaws, controversial points and contradictions in legislation.

Timing

Any action of the enterprise must be limitedcertain time intervals. First, it allows to measure concrete results; secondly, it makes it possible to analyze the practicability of the methods used and have time to abandon inappropriate methods of work.

From this point of view, the lawful optimization of taxesis current and forward-looking. According to experts, the best results are ensured when the enterprise uses several different methods in combination. For example, if certain benefits were achieved, parallel efforts should be made to increase sales and, at the same time, to reduce costs for secondary items.

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

Kinds

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

• Tax payments can be reduced by changingforms of ownership. It is necessary to analyze and compare, in the current type of activity, what are the advantages of legal entities and what shines individual entrepreneurs. There are always ways in which you can fit under a particular status and get special indulgences.
• Change of activity.Types of taxes apply to businesses by type of activity. For example, whether a business entity will pay UTII or not depends on its type of activity. It makes sense to look at the change in the type of activity, in which the application of the simplified taxation system (STS) in the amount of 6 or 15%, also in the UTII, will be relevant.
• Replacement of territorial affiliation.Is everyone aware that in the Russian Federation any federal laws can be adapted to territorial requirements? In other words, local authorities have the right to make changes to the procedure for calculating taxes and to apply them in practice. Even if the general rules remain the same, then the tax rates may vary significantly. For example, rates for some UTII coefficients.

Replacement means the registration of a business entity in another region where there are lower rates or incentives for this type of activity.

Internal planning

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

The risks of tax optimization of a general nature are carried out using the following measures:

• Use of benefits.With this method, the possibility of separating part of the taxable object as a separate entity, which may be exempt on certain types of taxes (property tax), or the possibility of tax deferment is considered.
• Analysis of the contractual scheme, in which the possibility of conducting one transaction in different ways is considered, divided into several small transactions.
• Optimization of accounting policies. This default procedure should be carried out at least once a year in each enterprise.
• The use of current assets that imply an accelerated depreciation method or recalculation of fixed assets. The result will be the optimization of the tax on profit or on the property of the enterprise.

In addition, special methods are used, withwhich deferral of payments occurs, the replacement of contractual relations or the reduction of the main types of property. These methods can be applied in a single order or in the aggregate.

Nuances

However, it cannot be said that the above methodsguaranteed to give the desired result. Considering the change of type of activity or territory of registration, it is necessary to study not only benefits and incentives, but also obligations for business entities.

If the financial manager misses thator another moment, the whole result of the work may even worsen the financial results of the company. Evidence of a failed decision is an increase in the tax burden. A good option is the offshore zone, where the tax burden is minimized.

Stages

Implementers rationalize tax systems inorganizations can act as their own employees in the person of an accountant, lawyer and other specialists in the relevant field. If you do not have enough own strength and knowledge, then management can turn to a consulting company. They work on the basis of the contract and for a certain fee will help reduce tax payments or other types of costs.

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

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

Rational approach to VAT

VAT can be optimized using several methods:

• Buying goods or raw materials on credit.Upon the signing of the main transaction, the parties draw up an annex to it - the agreement on netting. The tax authorities may treat such a move as an illegal method.
• Making a specific amount in the form of a deposit. The basis must be the relevant agreement. Such transactions are not subject to VAT.
• Use of services of logistic and transport enterprises. With this method, VAT is reduced by 10%.
• Purchase options. They can be sold in the future. Proceeds from their sale are exempt from VAT.
• Realization of own property with the purposerepayment of debt obligations to creditors. True, revenue is not exempt from VAT. But if you create an additional enterprise and contribute to it as a share capital, the new enterprise will be exempt from VAT.

Selecting schemes with VAT, you need to carefully holdlegal assessment. In the field of taxation, there are often schemes for reducing or attempting to exempt some of the funds from VAT, but some of them may go beyond the law. In this case, the punishment can not be avoided.

Rationalization of income tax

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

Another example of profit tax optimization isintroduction of depreciation premiums. To do this, you must purchase a new property and write off their cost as replacing old ones. This method, depending on the type of the substituted property, makes it possible to reduce the basic part of the profit from 10 to 30%. It is important to consider that such an outcome is possible only with the purchase of a new property. The exceptions are the types of property transferred for free use.

Legal evaluation of methods

Attempts to reduce the tax burden should not go outbeyond what is permitted and find the nature of tax evasion. From this point of view, black and white tax optimization stands out. The first method involves the use of schemes and frauds, which subsequently lead to at least administrative responsibility. But a typical measure for such cases is the initiation of a criminal case initiated by the tax authorities. A common example of such methods is the creation of enterprises for a short time or one-day firms.

But if the enterprise really feels the needin reducing tax costs, then the process of optimization must involve experts from this area. An experienced accountant and a lawyer who is competent in tax matters will help you choose the most optimal ways in which the regulatory authorities, even if they understand the optimization scheme, cannot detect violations.

Conclusion

An ignorant person can easily confusetax evasion optimization system, although, in fact, they are completely different things. Tax cuts in the framework of the law does not pass without a trace, especially used point methods. To obtain significant results, it is necessary to approach comprehensively, analyzing the current position of the enterprise and forecasts for the future.

Often, the decline of some indicators in accounting leads to an increase in other indicators. Given these features, requires an integrated approach and the experience of competent professionals.