New legal ways of tax optimization article. Tax optimization services. Tax optimization through business separation

Recently, we often have to deal with the same question from business owners and entrepreneurs: how can you legally not pay taxes, where can you get "cash"?

Given the current economic situation and lack of funds, these are the most pressing issues for today. The state began to use all possible levers to bring “black-gray” salaries out of the shadows and legalize business income.

A significant share of Russian business is in the shadows in order to pay less taxes. To reduce their costs, many pay salaries "in envelopes". This is fraught with responsibility not only under the articles of the Tax Code of the Russian Federation, but also under the Criminal Code of the Russian Federation (Articles 199, 199.1).

Experts insist that it is necessary to fight against wages in “envelopes” from different sides simultaneously:

• require banks to take into account, when making a decision on issuing a loan, only the official earnings of a person;
• change the rules for monitoring compliance with the law at enterprises;
• tougher penalties for wage violations.

At the same time, control over the chain of counterparties is being introduced. If earlier in the VAT declarations it was not clear from whom they bought and to whom they sold, the declarations contained depersonalized amounts, now the tax inspectorate sees the entire chain of counterparties and checks up to 6-7 links inclusive, and somewhere even further.

The use of ASC VAT-2 and the ongoing tax control measures are aimed solely at identifying the beneficiary (recipient of the tax benefit) in transactions with so-called one-day firms.

And the most unpleasant thing for businessmen will be that the claims of third parties who check for violations will be brought against bona fide companies and, more likely, to the company that has something to take (property, vehicles, etc.). And even in those cases when a bona fide company interacts with the same bona fide company, and that, in turn, with a "gray" or "black" company.

Therefore, the days when it was possible not to pay taxes are passing. The state forces Russian business to operate legally. And a successful business will be one that begins to master the difficult methods of legal work while optimizing taxes.

So what should a business do? There is only one answer: to come out of the shadows and competently organize accounting at the enterprise.

Optimization- this does not mean not paying taxes, it means knowing the law and skillfully using it.

Let's look at just a few possible tax optimization options

1. The very first thing a business owner needs to do is to analyze his business for the composition of income and expenses. Separately identify suppliers and buyers with and without VAT (contractors on special regimes, beneficiaries, etc.). It is reasonable to divide these flows by separating a separate legal entity, which will lead to VAT savings.
2. Analyze the cost structure of your business. To do this, you need to reconcile your expenses and expenses that are recognized for tax purposes. IN Chapter 25 of the Tax Code of the Russian Federation it is written in detail what is recognized as an expense for the purposes of taxation by corporate income tax. Try to exclude or minimize those expenses that do not fall under Sec. 25 of the Tax Code of the Russian Federation.
3. Also, as a director, you can hire an individual entrepreneur using the simplified tax system of 6%. The fact is that the law on LLC and JSC does not make any difference between an employee-director and an individual entrepreneur. There are savings on taxes paid from the director's payroll to the budget, since the individual entrepreneur pays taxes for himself, this is 6% of income and fixed payments to funds.
4. Remove all non-core personnel from the company. To do this, you can create an outsourcing (service) company. An outsourcing company can provide legal, accounting and other services. In this case, it is more reasonable to open an LLC on the USN (income-expenses) taxation system, since the IP has fixed payments to funds that do not depend on whether it operates or not.
5. Outstaffing is nothing more than the involvement of third-party personnel through a specialized company. In other words, this is a "rent" of employees. But since 2016, the legislation has become tougher, and now not every company will be able to engage in outstaffing. Only private agencies that have received special accreditation from the Federal Labor and Employment Service will be able to provide personnel for rent. Therefore, this scheme, of course, can take place, but with certain restrictions.
6. Decide on the property on which the property tax is paid. Property tax is not paid by organizations that apply the simplified taxation system (clause 2 of article 346.11 of the Tax Code of the Russian Federation). It is desirable to accumulate fixed assets in the ownership of a company that is located on the simplified tax system. Then they are rented by a company that is on the general taxation system. Formally, the scheme has one limitation - the residual value of the company's fixed assets on the simplified tax system should not exceed 100 million rubles. (signature 16, clause 3, article 346.12 of the Tax Code of the Russian Federation).

   It is also worth considering that individual entrepreneurs, when working on the simplified tax system, are exempt from paying personal property tax. This exemption applies to buildings, structures, premises or parts thereof, which:

   • are owned by an individual entrepreneur;
   • are used for business purposes.
   Grounds - para. 1 p. 3 art. 346.11, Art. 400, 401 of the Tax Code of the Russian Federation.

   From January 1, 2015, organizations and individual entrepreneurs applying the USNO are required to pay property tax if they own real estate objects, the tax base for which is determined as their cadastral value.

   Taxation of property for retail and office purposes based on the cadastral value was introduced in 28 constituent entities of the Russian Federation, in which the specifics of determining the tax base have been adopted, and the corresponding lists of real estate objects have been approved (letter of the Federal Tax Service of Russia dated May 29, 2015 No. GD-2-3 / [email protected]).

   Thus, "simplistic" people who own real estate in these regions need to study regional legislation for the need to pay property tax.

7. And, of course, it is obligatory to keep management records at enterprises. This is not provided for by tax legislation, but for business owners this is a necessary accounting, since this accounting implies the operational management of the business. Each owner needs to know exactly how much he earns. To do this, you should plan a budget, draw up a budget of income and expenses (BDR), plan your margin, draw up a cash flow budget and, at the end of each reporting period, prepare a statement of actual income and expenses. Unfortunately, based on my practical experience, I can say that this accounting is far from being organized for everyone. Very often, expenses (office, household expenses, etc.) are made uncontrollably. The amounts seem to be small every time, but if they are recalculated for annual costs, then the amounts may turn out to be decent and not always justified. It is necessary to regularly conduct an inventory at your enterprise in order to control and identify shortages. Otherwise, you can spend money "for cashing out" and at the same time, as they say, "under your nose" just lose it thanks to unorganized accounting and control.

Of course, one can talk about legal optimization methods indefinitely. It should be noted that there are still many legitimate ways to optimize taxation, but this is the subject of a separate discussion. Each business needs its own analysis and its own schemes.

And finally, I would like to remind you that lately the tax inspectorate has been increasingly checking companies for the reality of operations and their business nature. The term has come into use as "business purpose". At the same time, obtaining a tax benefit (reducing tax liabilities) cannot be considered as an independent business goal. And the absence of a business purpose can lead to the recognition of an unjustified tax benefit and, as a result, to the refusal to reduce tax liabilities as a result of the transaction.

Is it worth it to pay interest for "cashing out"

While the author was writing this article, a letter came to the post office with the subject “Services for cashing out funds”, where for an indecently low percentage they offer a complete package of documents, as they say, “on a turn-key basis”. But is it still worth paying interest to someone who knows for cash and bearing risks?

Over the past two years, many cashing schemes have been identified, billions of rubles in taxes have been assessed, not to mention penalties and fines. Playing with "cashing out" can lead to both administrative responsibility and criminal liability under article 199 of the Criminal Code of the Russian Federation, and cooperation with dishonest contractors will bring only a short-term positive result.

There are no more than 100% ways to protect yourself and your business if your company is associated with "cash" offices and "one-liners". Of course, you can win the arbitration court, but this will not relieve you of personal liability in connection with the release of the law 401-FZ. It is also highly likely to be prosecuted.

There is only one conclusion to be drawn: the time has come for Russian business to completely change its way of thinking and get out of the twilight.

Today, in the minds of all businessmen, such a topic as tax optimization, methods and schemes of 2019 is constantly scrolling. Fiscal authorities are striving to develop a tax culture among taxpayers. Therefore, they contribute in every possible way to the development of this culture. Indeed, the tax culture of taxpayers is developing. In this regard, new terms have appeared among entrepreneurs: tax collection optimization, tax optimization, tax avoidance, tax avoidance, tax planning, tax minimization, and the like.

Each taxpayer can reduce tax collections because he has the right to minimize taxes. No one forbade doing business in such a way as to minimize all taxes.

The purpose of this article is to deal with questions, how can taxes be avoided or at least minimized?

Tax optimization is the basis of tax planning. In the activities of any commercial organization, the main point of tax planning is precisely the optimization of taxes. The founders of various societies, enterprises and entrepreneurs begin to engage in one or another type of labor activity not at all in order to pay taxes, but in order to receive income. Each taxpayer must know that he must pay taxes to the budget. If he does not, the state will punish him. But, any small and large entrepreneur, any founders of various companies, that is, all businessmen have every right to use all legal schemes for optimizing tax collections without fear in order to reduce taxes as much as possible.

If the taxpayer evades paying taxes to the budget, this can be regarded as an offense, since this is a criminally punishable act. However, no one forbade resorting to legal tax optimization schemes - the taxpayer has the right to use schemes that reduce tax payments to the budget.

Optimization and minimization of tax revenues received by the state treasury should be, first of all, legal, legal, which should be based on preliminary forecasts, as well as the effective calculation and payment of taxes to the country's budget.

Tax optimization

Tax optimization- this is what entrepreneurs and founders are primarily interested in. For any business entity, this is the first and most important issue aimed at reducing tax payments. It is possible to achieve tax cuts. To do this, competent businessmen resort to the help of various legislative state benefits, thereby resorting to legal methods of tax optimization.

It is possible to optimize tax payments by legal methods. In these matters, it must be remembered that, in accordance with the current legislation of the Russian Federation, entrepreneurial activity can be carried out in different forms, each of which involves a different form of taxation. In most cases, the taxpayer has the full right to independently choose the form of taxation that suits him. Therefore, in most cases, taxpayers have every right to independently decide how to keep all financial business records.

Tools that allow you to minimize tax payments are different. Most of them are changeable. This is primarily due to the fact that the acts and directives of the legislation of the Russian Federation are constantly changing - amendments are made to laws, new acts and directives are being developed, therefore the state assessment of various types of tax optimization is also changing.

In this regard, the methods and schemes for minimizing tax collections in 2019 are changing. This suggests that every taxpayer must constantly monitor these changes - keep, so to speak, a finger on the pulse. When changing any legislative acts, the taxpayer must adjust his schemes and tax optimization methods, which he resorts to.

Which is better, black or white schemes

When asked what is better, black or white tax optimization, everyone answers in their own way - there are different opinions. Indeed, there are such black schemes that no tax authority can recognize and detect. Many white hat methods, schemes and optimization options are visible at a glance. Therefore, it is impossible to definitively state that one or another scheme is better than others.

Quite often, in order to avoid taxes, taxpayers use schemes to create one-day firms. Doing this is highly discouraged, since liability for this can extend up to criminal.

Changes in the jurisprudence and legislation of the Russian Federation sometimes occur so rapidly and extensively that many taxpayers have to radically revise the activities of their entire enterprise.

If you think you're bearing a heavy burden of taxation, then it's time for you to start thinking about ways to reduce your total tax payout percentage. To do this, the most reasonable and competent decision would be to contact specialists who deal with these issues and understand them. Competent specialists can help you run your business in such a way that the tax burden becomes very bearable for you.

Tax optimization and total tax evasion are fundamentally different things. They are distinguished by the absence or presence of various types of offenses in the activities of a particular businessman. Therefore, before starting to study the methods and schemes of tax optimization, it is necessary to deal with the issues of this activity.

This activity is divided into two types.:

1. Promising or strategic methods of tax optimization. If such optimization is properly thought out and organized wisely, then a positive result will not be long in coming and will last for a very long time. In this case, you should choose the most effective form of taxation and maintaining all financial statements.

2. Tax minimization of certain financial transactions. In this case, the result of the reduction in tax payments will be a lump sum. To accomplish this task, it is necessary to choose suitable forms of legal contracts. You also need to deal with their conditions and the procedure for the actions that are necessary to perform a particular economic and financial transaction.

Methods, schemes and options for optimizing tax collections are divided into two types of performance: deferred tax payments and reduction of payments. All these schemes can be applied in practice in combination. In order for these schemes to work correctly, it is recommended to take a comprehensive approach to tax optimization issues in 2019. This is a pretty broad question. If, resorting to some scheme, to reduce taxes on one of the types of financial transactions, then this, as a rule, leads to an increase in the amount of tax payments on other types of financial transactions. In this regard, it is recommended to resort to the help of the best highly qualified specialists, since the legal side of the issue should be as transparent as possible and all operations should be carried out at the highest level.

Optimization of tax risks

To ensure the optimization of the tax burden of the enterprise, you can resort to the help of an intermediate link, which involves the preliminary sale of a particular product to “laying organizations”. This is a fairly common tax optimization scheme used by businessmen.

You can also use various tax incentives that the state can provide to entrepreneurs under government small business support programs. In some cases, it is possible to combine the activities of several different enterprises, each of which uses different taxation regimes.

Sooner or later, every entrepreneur begins to consider all sorts of schemes to reduce tax collections. In this case, you need to understand that the assessment of risks and possible consequences must be sober. Yes, there are risks: the tax authorities may recognize any transactions carried out by you as illegal, something may go wrong as originally intended. Therefore, at first it is necessary to carefully think over everything, calculate everything, and only after that use one or another optimization scheme. Optimization of tax risks and optimization of the taxes themselves are one and the same. The use of any scheme, method or variant of tax optimization increases tax risks. Therefore, approach these issues competently and carefully.

Factors influencing tax payments

First of all, tax payments are affected by the transfer of goods or products to your property, with the transfer of ownership. This condition implies that a certain moment of implementation has come, with the subsequent accrual of taxes.

Such a factor as the relationship of the parties also affects tax payments. This factor implies that prices must be applied correctly between the parties. The tax authorities sometimes check whether prices are correctly applied in transactions between parties. This factor must be carefully considered so as not to face administrative responsibility in the future.

The third factor, which should be treated no less carefully than all the others, is the approach to choosing a counterparty. You can choose as a counterparty a resident, a non-resident, a counterparty with or without benefits, an individual entrepreneur who may or may not have various benefits, a legal entity or an individual. Relationships with different counterparties are subject to different forms of taxation.

Thus, pay attention to the peculiarities of your relationship with counterparties. Also take into account all the features of the contracts that you conclude. All this affects the form of taxation. Experts recommend using the so-called balance method of planning during contractual work. Tax optimization in this case will be most beneficial, since this method implies the ability to foresee the consequences.

Some schemes and methods for optimizing tax collections in 2019 can only be used on an individual basis, some - on a general basis. That is, different schemes differ in the form of application. From such schemes, one can single out a scheme for the application of various tax benefits. You can also use the tax cancellation scheme. In addition, there are such schemes that optimize the taxation of activities in offshore zones.

Many experts believe that the most optimal scheme for reducing tax payments is the interaction of two or more enterprises. Different enterprises operate under different tax regimes. Therefore, the interaction of such enterprises opens up many opportunities for competent optimization of the form of taxation.

Thus, many entrepreneurs open several firms at once. The main company is the “laying organization”, which was mentioned above. She plays the role of a mediator. An organization that operates under the general taxation regime may enter into agreements with its other organization using the simplified taxation regime. In this case, the goods are purchased from themselves. The reduction of tax payments here occurs due to the fact that for the goods resold to another organization, the main company receives a monetary reward, which is taxed. In this case, the value added tax is reduced, since only commissions received are taxed.

Not one state can do without taxes. Yes, these payments, made by taxpayers on a compulsory gratuitous basis, are the main source of income for the state. And it's impossible to change that. But on the other hand, it is also possible to understand the taxpayers themselves, who want to transfer them as little as possible in size. After all, no one wants to share income, especially on a forced gratuitous condition. That is why many entrepreneurs and organizations regularly optimize taxation.

The Tax Code contains information that each taxpayer has the right, at his own discretion, to choose the tax regime that suits the criteria and conditions, as well as enjoy benefits. These actions allow you to have a significant impact on without the use of illegal methods. Such methods are called tax optimization and have significant differences from tax schemes.

What is a tax scheme

In the tax authorities, this is the name given to certain methods designed to enhance financial and economic activities, accompanied by a high tax risk. They are used by unscrupulous optimizers. The methods proposed by them aimed at reducing taxes can be conditionally divided into three groups. The first group contains the so-called white schemes. It includes all the ways to reduce the tax burden that can be applied without breaking the threshold of the law.

The second group contains gray schemes. In this case, the procedure for reducing taxes is carried out using the shortcomings, gaps or inaccurate interpretations identified in the laws. The most dangerous ones that entail administrative punishment are black schemes. These include methods where the reduction of amounts is carried out in violation of the law.

In fact, the white schemes in the first group are not so. These are ways that can be used to legally reduce the tax burden and improve the activities of the enterprise. And the other two groups of schemes that promise to quickly and effectively get rid of the tax burden are nothing more than tax evasion, which entails not only administrative, but sometimes criminal liability.

Popular schemes

The most popular optimization scheme is cashing out. The essence of the popularity of this scheme lies in the fact that on the part of taxation between the entrepreneur and the LLC there are certain distinctive features. The entrepreneur has no difficulty in withdrawing money. He can carry out this procedure at any time. Such availability to the disposal of funds is a kind of payment for the constantly present risk. Indeed, in case of losses, or even bankruptcy, the individual entrepreneur will have to answer for existing obligations with personal property. In the case of an LLC, things are much more complicated. It is a legal entity, although the creation of the LLC itself is individuals who have their own financial interest. It is impossible to receive money in an LLC as well as an individual entrepreneur at any time.

Even if there is only one participant in it, and the leader himself will be it. Since, in fact, the funds available in the LLC do not belong to him. The only thing he is entitled to is dividends, transferred once a quarter. And then, in order to receive them, the manager will need to comply with a number of special conditions. But even when receiving the desired dividends, the manager will have to pay more from them and pay a tax accrued at a 13% rate. Given all these nuances, it becomes clear why the scheme used by illegal methods is in demand among company owners. After all, it not only makes it possible to receive the amount of the required amount, but in addition, without paying tax amounts.

To implement the desired, an intermediary is used, in the form of a one-day firm. Instead, an individual entrepreneur can also act as an intermediary. A participant concludes an agreement for the performance of certain services or the sale of products. Subsequently, the transfer of funds is carried out, and fictitious documents are drawn up, which in the tax office will become evidence that the financial transaction was carried out according to the law. The money transferred as payment to the intermediary is returned to their owner, and a small percentage is transferred to the intermediary for the assistance provided.

Risks

But there is a double risk here. The fact is that this scheme has long been known to the tax authorities, first of all. And secondly, when making such a fictitious purchase of services or goods, the owner of the funds risks losing them. Since the intermediary with the amount transferred to him may simply disappear. Therefore, it is not recommended to risk money and apply such schemes, especially since tax optimization can be carried out legally.

Organization tax optimization schemeis the application of a special regime that allows you to transfer taxes at a significantly underestimated value. For example, organizations that have chosen the STS Income will be able to halve their taxes. This opportunity also appears for those who choose UTII. The reduction in taxes here is due to insurance premiums that were previously paid for employees.

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

You will learn:

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

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

Optimization of taxes of the organization carries out enshrined in paragraph 7 of Art. 3 parts of the first Tax Code of the Russian Federation, the provision that all remaining questions and inaccuracies of legislative acts on fees and taxes are interpreted in the direction of the payer. Tax optimization of the organization is carried out with the help of specific forms for planning activities, hiring employees and securing the payer's funds in order to reduce the tax liabilities that arise in this case as much as possible.

Legislation is constantly undergoing changes, new regulations are being issued and amendments are being made to old ones. Moreover, government agencies can change the legal assessment of certain optimization methods. This suggests that you need to be aware of the changes that are taking place in the legislation, and tweak the ways to optimize the organization's taxes as necessary. Do not forget about the principles of tax planning, which we will discuss below.

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

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

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

How to optimize taxes with loyalty programs

The editors of the magazine "Commercial Director" considered how to use gift certificates to reduce income tax and not pay VAT and insurance premiums.

What other ways are there to optimize taxes in an organization

Ways to optimize taxes are quite diverse. In this article, we will look at general and special methods.

General ways to optimize taxation:

• method of changing the tax subject;
• method of replacing the type of activity of the tax subject;
• how to change tax jurisdiction;
• creation of an accounting policy for an organization using the maximum number of opportunities provided by law;
• optimization of taxes of the organization with the help of contractual relations;
• application of various benefits and tax exemptions.

Special ways to optimize the organization's taxes:

• relationship substitution;
• separation of relationships;
• tax deferred payment;
• direct reduction of the taxable object;
• distribution of tax liability to the satellite enterprise;
• adoption of an accounting policy that allows using the opportunities provided to the maximum so that the organization's taxes are optimized;
• the use of benefits established by law, preferences for different types of groups of taxpayers and the national economy;
• replacement of the jurisdiction that manages sales, or the center for the formation of the organization's management tasks to establish an independent legal entity, or a change in the production capacities themselves for the zone where the organization's taxes will be optimized and a number of others.

1. Method of substitution

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

For instance, the replacement of the contract adopted in Russia with the contract for the export of goods, helps to sell products with taxation at a rate of 0% in the export zone.

Replacement of one-time motivating payments with a bonus based on the results of labor activity, which provides for the position of the organization responsible for wages. In this case, the premiums provided relate to the costs accepted in order for the organization's income tax optimization to take place.

2. Separation method

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

For instance, it is better to distinguish relations on the restoration of the structure into the restoration itself and the overhaul. Since the cost of major repairs (as opposed to restoration) reduce the taxable base for income tax.

3. Postponement method

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

For instance, an organization that made a purchase before January 1, 2006, had the opportunity to postpone the taxation of turnover by making payments on the final day of the reporting (tax) period before receiving the goods. This is due to the fact that payments through banks go through at least one day, and in practice, on average, three days at all (for enterprises from different regions). Thus, the buyer, making payment for the received goods on the final day of the current period, can use the costs of its purchase as part of the costs of this period. In this case, the goods will be received and will be used only in the next period. However, VAT deductions can also be made during the current time. An organization that sells goods after receiving payment will make it in the next reporting period and, thus, there will be an optimization of the organization's profit tax and postpone it for 3 months. The payment of VAT will be deferred for one month, which as a result will contribute to an increase in the company's current positions (if the payments received are not included in the prepayment for future deliveries of goods or the duration of the production process is more than 6 months).

• Optimization of enterprise costs: why you should not reduce staff

4. Method of direct reduction of the taxable object

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

• reduction of the taxable object during the purchase and sale and replacement by increasing (decreasing) prices for goods (works, services), using the provisions of Art. 40 of the Tax Code of the Russian Federation (up to 20 of the price indicators for homogeneous or similar products);
• minimization of the object of taxation on property through inventory (write-off of property that has become physically unusable or obsolete);
• reduction in the price of property taxed by an independent appraiser of how the organization's taxes will be optimized, that is, revising the cost of fixed assets to reduce them (increase for income taxation).

5. Method of distribution of tax liability

This method is characterized by the transfer of responsibility for the payment of basic tax payments to a specially created enterprise. Its activities should contribute to reducing the fiscal pressure on the main organization, using all possible ways. You will be taught how to properly distribute tax liability on the course.

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

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

• A separate industry, type of activity (agriculture, telecommunications and others), which most of all needed state support in order to ensure the growth of economic security and the country's economy;
• A separate group of taxpayers (enterprises operating in small businesses, investors in the course of agreements on the distribution of products in the process of mining);
• Separate territories (regions in the Far North, open economic regions, industrial parks, etc.), organizations that make decisions on social issues (employment of the disabled, assistance in the implementation of sports events, charitable assistance to non-profit organizations and individuals in need, etc. .);
• Export-oriented enterprises and other entities.

7. Method of changing the jurisdiction governing distribution

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

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

Expert opinion

Don't rush to pay your debts

Vladimir Vereshchaka,

representative of the Garant-press publishing house, Moscow

All companies faced with receivables and payables. They cannot always be in balance. When the statute of limitations expires (it has three years), you need to write off the debt. In addition, the funds that your company has not repaid must be included in unrealized revenue and paid income tax from them. However, it is allowed to hold such debts until the onset of "better days". You have the right to interrupt the limitation period and start a new countdown. In this case, you must take a series of actions confirming the recognition of your debt. Thus, the organization's taxes will be optimized. Necessary actions are described in the letter of the Federal Tax Service for Moscow dated April 17, 2007 No. 20-12 / 036354.

These include:

• debt repayment in installments;
• interest payments (or penalties) for overdue payments;
• assistance of the lender to defer payments;
• creation of an act of reconciliation of overdue payments, namely, to acknowledge their presence in writing;
• debt restructuring agreement;
• statement on informing about mutual requirements.

When the statute of limitations has expired, it will be recalculated. In this case, the time used before the break is not included in the new time limit.

Expert opinion

Don't Neglect Litigation Preparation

Svetlana Kiseleva,

Head of the group of companies "VneshEkonomAudit", Chelyabinsk

Often, enterprises, having decided to optimize the organization's taxes, think that it will be possible to resolve the issue with the tax authorities. For example, a case that occurred in one of the regions of Russia in 2006. A number of trade organizations submitted an appeal to the regional tax inspectorate regarding the frequency of receiving VAT payments. They were told verbally that companies involved in this field of activity must submit quarterly calculations and pay taxes. Most of the organizations took advantage of this practice, and officials changed their minds, deciding that the payment of taxes and the provision of calculations should be carried out every month. As a result, organizations were fined, and indignation from companies was not taken into account. The head of the IFTS said that the employee who provided erroneous information received a reprimand.

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

Organizational income tax optimization

Method 1. Conclude a commission or commission agreement

Conclude an agency or commission agreement with the consumer instead of a sales agreement. Your firm will be granted a tax deferral. You will pay for it only after the intermediary (buyer) gives the ownership of the products to the last buyer. In this case, the buyer is given the right to dispose of the received property immediately after its receipt.

Method 2. Buy property in parts

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

Method 3. Depreciation premium

Depending on the useful life of all fixed assets are divided into 10 depreciation groups. In this case, enterprises can simultaneously optimize corporate income taxes by 10-30% (from 3 to 7 depreciation groups) of the price of a fixed asset (clause 9, article 258 of the Tax Code). Such an indulgence is called a depreciation premium. When buying fixed assets, remind your accounting department of its existence. In addition, the decision to use the depreciation bonus should be reflected in the "Order on accounting policies for income tax purposes."

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

Method 4. Applying a multiplying factor

Often the equipment in production shops works around the clock. When calculating depreciation for such property, the accounting department can use a special coefficient (clause 1 of article 259.3 of the Tax Code of the Russian Federation) in order to optimize the organization's taxes. Thus, the price of equipment will be taken into account in costs faster (2 times). To use an increased factor, fix in the accounting policy of the enterprise the fact of using the depreciation increase factor among fixed assets operating in high load modes. In addition to the report in the accounting policy, you will need to provide an order to transfer certain fixed assets to a round-the-clock load.

Organizational property tax optimization: 3 ways

Method 1. Revaluation

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

Situation 1. Reconstruction of the building, renovation of equipment. A rare entrepreneur will abandon his usual location of production. Rather, he will invest in refurbishing it, making it more comfortable and modern. This is not about a major overhaul, but about reconstruction. At the cost of large financial investments, the owner rebuilds his production building in such a way that its price increases significantly compared to the previous one. A competent and enterprising businessman will certainly compare the cost of a reconstructed building with a similar one built from scratch. And, probably, he will be upset, because he will understand that in the end he received a more significant object of taxation than during the construction of a new building. But what's done is done. There is a way out: to reassess. The basis for calculating the tax should be the market value of a similar building object obtained through ordinary construction, and not reconstruction.

Situation 2. Losses as a result of changes in the foreign exchange market. Many business owners found themselves in an extremely disadvantageous situation when they had to purchase products in late 2014 - early 2015. During that period, fixed assets had a very high price as a result of the change in the ruble exchange rate. As soon as the situation on the foreign exchange market began to change, the initial price of equipment significantly exceeded the cost of similar equipment in the conditions of ruble stabilization. Such circumstances are also grounds for reassessment.

Situation 3. In a similar situation will be the owner of the product, which as a result of the modernization has fallen significantly in price. He did not expect that in a couple of months, due to the release of a slightly modified version of the same product, his purchase on the market would be valued much lower. So why does he have to pay higher taxes? This situation is the reason to optimize the property tax in the organization, that is, to reassess.

Method 2. Repair instead of reconstruction

The Tax Code of the Russian Federation offers entrepreneurs to reduce profits by writing off the costs of repairing equipment or premises - accordingly, the tax is reduced for the period these costs are incurred (clause 1, article 260 of the Tax Code of the Russian Federation). And what to do in a situation where the repair turns the restored object into something new, changing its purpose. Additional equipment or completion in the eyes of tax legislation is far from a reason for optimizing taxes. On the contrary, the costs of such activities are subject to inclusion in the original cost of the property, thereby increasing the property tax. Therefore, an economically savvy manager will try to prevent his repair from growing into modernization, because with the latter option, fixed assets will lose value very slowly - in the process of depreciation, and tax optimization will not work. (Clause 5, Article 270 of the Tax Code of the Russian Federation).

How to prevent the recognition of the repair of a fixed asset as an update, completion, modernization? In order for the property tax not to increase, it is necessary to prove to the tax authority that the measures taken did not affect the increase in the cost of equipment (building, car, etc.). This fact is evidenced by the following signs:

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

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

• invariability of technical and economic indicators;
• lack of project documentation - a mandatory attribute of reconstruction;
• immutability of the premises.

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

Method 3. Acquisition of objects for demolition

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

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

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

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

Method 1. Average cost instead of FIFO

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

Method 2. Bonus instead of financial assistance

Often, the management of the organization distributes material support to its employees in production, mostly with low qualifications. Previously, it had weight, since it could not be taxed with insurance premiums. At the present time, they must be accrued - the innovation came into force in 2011 (changes were made by the Federal Law of December 8, 2010 No. 339-FZ). It is better to replace such assistance with a bonus for a good performance indicator. This method, in which the tax optimization of the organization is carried out, is also subject to taxation, however, in comparison with material support, it reduces taxable income. Financial support is not included in the costs, since such payment is of a non-productive nature.

Note! Not in all cases there is a payment of contributions for material support. For example, when the amount does not exceed 4,000 rubles per employee per year, then it goes to pay compensation for damage that was received due to extraordinary circumstances or due to the death of family members.

Method 3: Repair instead of upgrade

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

Method 4. Non-linear depreciation method instead of linear

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

Note! Organizations are allowed to use multipliers when calculating depreciation. Thus, fixed assets operated in an aggressive environment or with increased shifts can increase the rate by 2 times. This rule can only be used for fixed assets that were capitalized before January 1, 2014.

Method 5. Minimum depreciation period instead of maximum

The price of the property is written off when the tax optimization of the organization is carried out during the useful life. This period is set by the accounting department thanks to the Decree of the Government of the Russian Federation dated 01.01.2002 No. 1. Each group of 10 groups has an interval during which property depreciation can be carried out. For example, group 4 contains fixed assets with a useful life of five to seven years. Many chief accountants set maximum deadlines (for safety). However, if tax optimization of the organization is used, then there is no benefit. It is best to determine the minimum terms, then the value of the property will be written off faster. Sometimes the organization acquires the fixed assets of the former use. In such a situation, the useful life is determined by taking into account the period of use by previous owners. However, the accounting department can spend such a period if the company used the straight-line depreciation method.

Method 6. Transportation costs in full instead of norms

Not so long ago, the Ministry of Transport changed the indicators for fuel consumption standards. When the number of people living in the city is more than 5 million, then the norm is allowed to be increased to 35%, and when 1-5 million - up to 25% (Order of the Ministry of Transport of Russia dated July 14, 2015 No. HA-80-r). Previously, the Ministry of Finance insisted that the optimization of taxes on the organization's profits take place, deduct fuel costs only within the framework of the above norms, but later changed its position, citing the fact that the Tax Code does not provide for the rationing of costs of this kind (letter of the Ministry of Finance of Russia dated January 27, 2014 No. 03-03-06/1/2875). However, most accountants rate costs to be on the safe side. Ask your chief accountant how things are done in your organization. If cost rationing is carried out, then explain that this contributes to an increase in income tax.

Optimization of organization taxes using simplification

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

Method 1. Using regional benefits

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

Method 2. Reasonable division of business

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

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

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

Thus, really separated firms cannot have common assets, carry out their activities with the help of the same managers and staff members. Otherwise, they cannot avoid complaints from the tax authorities.

Method 3. Transferring a manager to an entrepreneur on the simplified tax system

One of the ways to optimize taxes is to obtain the status of an individual entrepreneur by the head of the enterprise. Then it opens up ample opportunities for the use of simplified. Suppose he chooses income (6%) as an object for taxes. He will be able to regularly reduce the tax base by the entire amount of payments to the FFOMS and the PFR, for individual entrepreneurs there are no restrictions of 50%. An individual entrepreneur is deprived of such benefits in case of making payments to individuals.

If all of the above nuances are taken into account, and the documents are properly executed, your business will not be suspected of using tax avoidance schemes. The method of doing business by a manager as an individual entrepreneur is used quite often, and tax inspectors are quite loyal to such situations. If only the activities of the individual entrepreneur and the enterprise did not coincide.

Method 4. Changing the object of taxation

In which case is it more profitable to use the second option of the simplified tax system - "income minus expenses"? of course, when expenses are regularly high, that is, they account for at least 60% of income. Otherwise, there is no point in doing this.

• The transition is carried out from the beginning of the financial year, but the application must be submitted before the end of the previous financial year (until December 31).
• If you are just starting a business, then immediately after registration, within 30 days, you need to apply for the transition to the simplified tax system to optimize the organization's taxes.
• If your organization is a single tax payer on imputed income, then an application for switching to simplified taxation is submitted within 30 days from the date the imputation activity ends.

Method 5. Combination of simplification with UTII

Sometimes tax optimization of an organization is expressed in a combination of several "convenient" taxation systems. So, for example, an organization that works on the simplified tax system can create a separate division that will use UTII. The peculiarity of this type of tax burden is that the company pays a fixed amount of tax, regardless of the amount of revenue in the reporting period. If the volume of sales is significant, then UTII will significantly save on taxes. As with any other taxation system, they switch to UTII from the beginning of the new year. And if the company is created again, then immediately after registration, you can apply for the transition to the single tax system.

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What ways to optimize the organization's taxes are unsafe

The tax authorities are trying in every possible way to increase the collection of taxes to the budget. The best minds of the Federal Service for Taxes and Duties are investigating the machinations of taxpayers, identifying standard tax evasion schemes, and then bringing them to the attention of inspectors. All in order to make the work of the controlling service more efficient. Consider a number of schemes that are well known to tax officials, and therefore undesirable for use.

Scheme 1. Business fragmentation

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

Risks. If a company does not have real financial and organizational independence and, above all, drains its profits into another organization, and even an interdependent one, then fines and additional charges cannot be avoided here.

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

Scheme 2. Working through a dummy intermediary

One of the options for splitting up a business, which has firmly taken its place in the modern Russian economy, is the creation of one-day firms. With the help of such short-term firms, business owners successfully withdraw income by reducing VAT. At the same time, it will be extremely difficult to find the real ultimate beneficiary, usually organizations are registered in the name of completely unauthorized persons, who often do not even know about the existence of the company.

Risks. The claims are still the same - it is necessary to confirm the presence of a real purpose for the ongoing business operations, as well as the expediency of cooperation with one or another counterparty.

Advice on how to reduce risks. It is best to collect a dossier for each client, partner. Let it be in electronic form and let it be small, but this way you can prove that you carried out the verification of the counterparty. To do this, you do not even need to buy special programs, a convenient service is provided on the website of the Federal Tax Service. Demonstrate the conscientious fulfillment by the counterparty of its obligations.

Scheme 3. Cash withdrawal

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

Risks. The FTS inspector finds fault with transactions that make her suspicious of their reality. If it is not possible to prove the reasonableness of the expenses, then it will not be possible to receive tax deductions, and the value added tax will be additionally assessed, as well as the income tax.

Advice on how to reduce risks. To prevent such tax optimization from being considered a fraudulent scheme, one should try to confirm the validity and validity of transactions. The persons on whom the companies are registered must also be real and, if necessary, give the necessary evidence.

Scheme 4. Tax reduction with the help of a loss-making company

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

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

Tips on how to reduce risks. First of all, prove the reality of the loss: put in a dossier on a loss-making firm, market research, risk identification, plans to get out of a crisis situation, a list of transactions that could have made a profit, but turned out to be big losses. Second, prepare a strategic development plan for the successor firm. Here it is important to prove that, although the affiliated organization is unprofitable, its personnel potential, technical capacities, sales markets are of interest to the main company, which in the future will be able to expand its horizons.

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Optimizing Organizational Taxes: 8 Common Mistakes

Mistake 1. Changing the scheme of work retroactively

The method of tax optimization is often used, in which the scheme of the organization's work is changed retroactively. This is always suspicious. Because the real transition to another taxation system takes time. The larger the organization, the more time it will take.

Mistake 2. Excessive availability of information about applied schemes

Do not reveal to employees the subtleties when switching to a tax optimization scheme. Those employees who, by virtue of their official duties, cannot be unaware of this, should be warned that tax inspectors can interrogate them. It is necessary to prepare competent and beneficial answers for the organization. Because the tax authorities often use the unpreparedness of individual employees who, without realizing it, can testify against their leader.

Mistake 3. Insufficient attention paid to staff training

Experience shows that verbal communication with employees is not enough. To protect the company, it is necessary to develop written instructions that will spell out the algorithm of actions in the event of an audit. Each position should have its own instructions.

Error 4. Lack of documents confirming the business transaction

Pay more attention to the primary. Its absence in this or that transaction will sooner or later play a sad role for the organization. It is very difficult to prepare primary documentation after the fact, and if it is possible, the percentage of errors in it increases. Often there are difficulties with signing the document by the right person. When the primary document is drawn up at the wrong time, the tax authorities have suspicions about the reality of its preparation. Perhaps the document is designed to simulate a fictitious transaction for the sake of tax optimization.

Mistake 5. Neglecting Litigation Preparation

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

Mistake 6. Incommensurability of the resulting savings with the costs of implementing the scheme

The decision to use the tax optimization method should be based on a firm belief in the profitability of the planned activities. The preparation and implementation of a tax optimization scheme requires financial investments and carries many risks. You will definitely need a paid consultation of specialists, the formation of side companies also requires money. With insufficiently scrupulous preparation of documents, any scheme can turn into big losses. Therefore, you should initially calculate the real benefits that this scheme will bring. Will the optimization of one tax result in an increase in another?

Error 7. The use of schemes that are under special control of the state

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

Mistake 8. Lack of justification for the business goal

It makes no sense to start actions to optimize taxes if you do not have a clear idea of ​​​​how you can correctly justify the profitability of your intentions. Of course, from your point of view, the goal of minimizing the tax burden in favor of saving funds for business development is quite noble and reasonable. But for the tax authorities, this is not an argument. In their opinion, the reason for optimization can only be the achievement of a higher economic result in the future. Business development should take place not by saving on taxes, but by systematic actions related to increasing the capabilities of the organization. Proof of this can be promising business plans, profitable commercial offers, marketing research, and analytical opinions of specialists. Be sure that with such thoughtful preparation, the goal of tax optimization will be successfully achieved. And even despite the claims of the tax authorities, if any, the court will definitely take your side.

Tax optimization, in fact, is a competent tax planning. Each taxpayer has the right to independently choose a taxation regime, taking into account the requirements for the application of special tax regimes, as well as enjoy the benefits and benefits provided by the legislation on taxes and fees, in order to minimize taxes (clause 3, clause 1, article 21 of the Tax Code of the Russian Federation). Moreover, as stated in the Tax Code of the Russian Federation, “all unavoidable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer” (clause 7, article 3 of the Tax Code of the Russian Federation). In fact, this means that a taxpayer who has discovered a gap in the legislation can take advantage of it. And he can't be taxed. After all, what is not forbidden is allowed.

In other words, the optimization of taxation of an enterprise by legal methods cannot be considered as.

Tax optimization and tax evasion

For respectable taxpayers, the concepts of "tax planning" and "tax optimization" are almost synonymous. However, often in discussions on forums and other Internet resources, tax optimization of an organization means just illegal methods of tax optimization. In this regard, it is important to understand where the optimization of the tax burden within the framework of tax planning ends and tax evasion begins, which, by the way, is provided for.

Tax evasion occurs:

• in case of deliberate non-payment of taxes;
• when applied in a situation where the taxpayer was not entitled to them;
• when concealing the income of the taxpayer, etc.

All of the above are also tax optimization methods. But illegal and used deliberately. It is the presence of intent and the large amount of underpaid taxes that are the grounds for bringing the taxpayer to criminal liability.

Another illegal tax optimization scheme can be called doing business without tax registration. Since the shadow economy does not involve declaring income and paying taxes on it.

Tax "optimization" and tax planning

So, the essence of tax optimization is to use all the methods provided for by law in order to reduce the tax liability of the taxpayer. But at the same time, not any tax scheme or method of minimizing the payment of taxes can be considered tax planning.

For example, the optimization of the taxation system (when decisions are made about which taxation regime to apply to a particular type of activity, about the use of VAT exemption for certain operations, etc.) can definitely be recognized as part of tax planning. And if, for example, an organization enters into agreements with the sole purpose of obtaining a tax benefit or deduction, then this is rather a gray scheme for optimizing the organization's taxation.