Methods and ways to optimize taxation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Every business wants to get the maximum possible profit. There are many ways to do this - increasing the range, market coverage, promoting a group of goods. Or the emphasis on efficiency and increasing the profitability of the organizational structure. And as you know, a significant amount of spending is tax payments. It would seem that there are no options. But it's not. And here the minimization/optimization of taxation is of interest.

General information

Compulsory payments to the budget take a significant amount of funds. At the same time, there is a tightening of the tax system. And as a natural result, an increasing number of entrepreneurs are interested in optimization issues. Correct work with taxes is a painstaking process. It needs to be thought out before the opening of the enterprise. And when the structure is already working, you still need to keep your finger on the pulse. It should be noted that there are differentmethods and ways of optimizing taxation. Some are very legal and are provided by the government as benefits.

There are gray schemes, which, although they are not allowed and approved, are not prohibited either. And there is a variant of work "in black". It should be noted that the schemes are listed in order of increasing profitability and decreasing legality. That is, if someone takes advantage of the benefits provided by the state, then, of course, no one will be held administratively or criminally liable. With gray methods of work, fines are often used as punishment. Whereas the "black" approach very often ends with a criminal article. But, despite this, here and there from the media you can find out that another seeker of happiness built such a tax optimization system that the state was losing millions.

Is the game worth the candle?

Choosing the best option for paying taxes is an important moment in the organization of any business entity. Many people think that optimization is always illegal. But let's use legal terms. In this area, the most attention is paid to tax evasion and the process of bringing the payment system from the enterprise to the best possible state. And these are completely different concepts. The main criterion for distinguishing between them is the violation or observance of the law. And here there is one minus. Alas, the use of legal methods does not always allow you to effectively minimize taxes. Why? Howpreviously mentioned, they are expressed in the form of various benefits from the state. And as a natural result, they can not be used in all legal forms of organizations.

Illegal reduction of payments entails criminal liability. What is not approved by the state? Minimization of tax payments falls under the articles of the criminal code, which is carried out with the help of illegal contracts, one-day enterprises, underestimation of real revenue, increased expenses of the enterprise and a number of other methods. It should be noted that for a businessman (as well as his commercial structure) it is much more profitable to be conscientious. And remember that some form of tax optimization system can almost always be created.

What do you need to remember?

So, we are interested in how to minimize payments to the budget? When building a behavior strategy, you need to remember three points:

1. According to the current legislation, it is possible to engage in commercial activities using various organizational and legal forms that have their own individualized taxation procedure.
2. In some cases, we can choose the mode by which contributions to the budget will be paid. The size of the bet, the amount and the time of submission of the documentation depend on it.
3. The taxpayer can choose different ways to account for business transactions and prepare reports. Of course, in accordance with applicable law.

It should be remembered that there are different tools for optimizationpayments. In addition, the law is constantly changing. Because of this, they tend to become obsolete. Therefore, it is necessary to keep abreast of changes. After all, what until recently was quite legal can be regarded by state structures as a crime. As mentioned above, tax minimization is a rather costly process, especially in terms of time and labor resources. After all, if you want to have an efficient business, then you have to constantly monitor changes in legislation and adjust the work patterns that are used in the company.

Optimizing the taxation of an organization is not an easy task, and in order to avoid problems, this must be taken care of before creating a commercial structure. And having worked through all the options and choosing the most attractive one, do not miss the moments when registering.

Setting up a business structure and paying taxes

Even before the company opens, the founder can choose the optimal taxation system for himself. A business plan will not be superfluous in this matter. A well-written document will allow you to evaluate the possible number of movements and choose the best option for taxation by the state. Consider the example of an individual entrepreneur (IP). In 2014, a lighter form of work was launched, when instead of OSNO it was possible to choose UTII, the patent taxation system and the simplified tax system. In order to make a choice, we need to know the amount of the fixed payment that the individual entrepreneur must pay. Because heis constantly changing and intermediate data will become obsolete, let's take what was at the very beginning.

In 2014, the fixed payment amount was 20,727.53 rubles. Let's say that we are private entrepreneurs who have employees who provide services with cargo transportation. They also use their own transport. Let's say that we have UTII. Then the formula by which the amount of the payment will be calculated is as follows: basic yield (physical indicator12 (by the number of months in a year))K1K215% - contributions (but not more than 50 percent). Let's calculate what we get if we put arbitrary numbers. Our formula becomes:

6000(312)1, 67210, 15=54172, 8 - 27086, 4=27086, 4 rub.

This is how much you will need to pay when working on UTII.

In the case of the patent taxation system, annual income is multiplied by the tax rate. For example: 720,0006%=43,200 rubles. This is the amount you will need to pay for the year.

And finally - USN. In this case, the calculation formula is: income6% - contributions (but not more than 50 percent). Consider the previous example, but with a slight change: 720,0006% - 21,600=21,600 rubles. As you can see, the most profitable option is the simplified tax system.

Features of simplified taxation

Creating a business plan and calculating possible profits allows you to choose exactly what suits you the most. This was good in the considered example with an individual entrepreneur who created his own commercial structure in the field of transportation. But there is one herean important point - there should not be an excess of a certain amount. If the income turns out to be greater, then from the next quarter you will have to switch to the general system. Therefore, the considered options can be assessed as a sparing regime on the part of the state, contributing to the rise of the enterprise. And if it seems that the choice is obvious, then not everything is clear. What does this mean?

When simplified taxation is selected, two objects can be selected - income or expenses. The first are subject to a rate of six percent, the second to fifteen. Therefore, once again about the business plan - if we have all the necessary calculations on hand, and we see that the business will be rather poorly profitable, then we should choose income. If the benefit is significant, then the costs. Knowledgeable people recommend choosing the second option if the costs in the enterprise do not exceed 60%. But, of course, the final decision is made by the founder of the commercial structure, based on his own calculations. These ways of optimizing taxation are ideal for small businesses. But it's not just them that we live in, right? Are there options for medium and large structures? Of course, where without it.

Peculiarities of general taxation

First of all, you should decide on the type of optimization. There are two of them in total:

1. Strategic optimization. It is designed with an eye on long-term use. In this case, the most efficient form of financial and economic activity is determined. With proper organizationits positive effect will last for a long time.
2. Improvement of taxation for certain business transactions. This option is built on the principle of obtaining a one-time effect. As a rule, this option is a variety of combinations, where there are manipulations with the conditions and procedure for the implementation of concluded contracts.

There are two main points to be noted about the implemented tax optimization schemes (among the legal ones):

1. Deferment of payments, as well as the transfer of their payment to another time.
2. Decrease in tax payments.

It has been proven by practice that the greatest effect is achieved if these two items are used in a combined mode. Although it is still quite problematic to get such a privilege. In general, when optimizing taxation, it is necessary to concentrate on complexity. Then we can talk about a more significant and lasting result. In addition, our legislation is designed in such a way that, by reducing payments on one tax, we may find ourselves owing significantly more in another way. That is why optimization measures should be carried out even before the implementation of transactions and other operations, and not to pull, then to gallop until the date of the next reporting.

It must be admitted that the procedures in question are rather complex. Therefore, it is advisable to seek the help of a professional. And it is not at all necessary to hire a person on the staff. Nowadays, outsourcing is becoming more and more popular. That is, the company is connected ora specialist with the status of an individual entrepreneur who takes care of all the paperwork, while an entrepreneur can fully concentrate on the development of his company. The optimization of taxation of an enterprise, however, should be discussed separately. After all, the most important and basic task of these people is to ensure timely and accurate reporting.

Tax planning

This is a very useful procedure, the essence of which is to conduct a preliminary analysis of the possible consequences even before the economic and financial contract was concluded. After all, tax liabilities depend on its conditions. For example, it is necessary to pay attention to the moment of sale (and, accordingly, the tax accrual period), the relationship between the parties, to check whether the counterparty is a resident or not, whether he has benefits, whether it is a legal entity or an individual entrepreneur. All this affects the tax burden. Therefore, when concluding a contract, it is necessary to take into account all the points that will affect the amount of payments. In order to avoid problems and fully analyze the data, it is recommended to use the balance method of tax planning. Why him? The fact is that with its help all the necessary calculations are provided to minimize the amount of funds paid.

There are other methods to optimize taxation. One of the simplest, but at the same time very effective, is an increase in the cost of fixed assets, which, in turn, allows you to increase the cost of production. This is done by calculatingrevaluation depreciation. But this scheme is not available for all enterprises. The fact is that the high cost of fixed assets leads to an increase in the tax on the property of the organization. Therefore, here you need to be careful not to get out of the fire and into the frying pan.

Schemes: how is tax optimization carried out?

Examples are needed, otherwise the article would not be complete without them. It should be noted that there are approaches that can be used by many organizations, and there are purely individual solutions. What happens most often in practice? Perhaps this list is familiar to many who do not even think about entrepreneurship:

1. Applying tax incentives.
2. Legitimate ways to get the money canceled.
3. Doing business using offshore zones.
4. Deferment of payment to the budget.

Here you need to make a small digression. For some reason, many people believe that it is possible to optimize taxation only through the interaction of several organizations that have different rate regimes. Yes, this is an option, but not the only one. But this scheme should also be told. Most often, it is implemented in the form of opening several firms. In this case, the main enterprise acts as an intermediary. As an example, a company on a general basis concludes an agreement with a simplistic, who purchases the necessary goods from the manufacturer. Then it is resold. In this case, a commission is obtained by reducing the amount of value added tax. After all, it is charged only on the received principalenterprise income. You can also sell goods to your own company, which has a simplified taxation system.

But be careful - these options are under close scrutiny from the tax authorities. Therefore, it is very important that the company with which the interaction is carried out has an independent name and legal address. And of course - she led a real economic and productive activity. If it is only on paper, then, alas, there is a high probability of going to a not very pleasant place with the appropriate contingent for several years.

VAT deferment

And now let's start about a very interesting and important point. Perhaps everyone who works on general terms is interested in how the optimization of VAT taxation can be carried out. To reduce the amount of payments, you can use the scheme with a delay in the shipment of products. The main thing in it is to conclude an agreement with an enterprise that works on UTII. Moreover, it is necessary to agree in advance with the counterparty on the application of this scheme. You can arouse interest in him by promising to make a certain discount. To implement this scheme, it is necessary to include in the contract a clause on pen alties in cases of violation of delivery dates. Although in reality this moment has already been agreed with the partner, and he turns a blind eye to this. According to the law, pen alties are not subject to VAT. Also, the counterparty does not pay it, so this scheme should not cause him concern.

But that's not the only way. You can also defer the payment of value added tax inif the delivery is not carried out immediately, but in parts. In this case, payment must be made after the last batch of goods has been shipped. Moreover, a delay is understood as a situation where payment occurs on the day when, in fact, the products were delivered. Consider an example. An agreement was concluded with the buyer that the company would ship the bulk of the products in the first quarter. The rest will be transferred in the second. Due to this, the accounting department will have to pay VAT only in the 2nd quarter. But, in order to avoid problems, it is necessary to mention this scheme in the contract, stating that such deliveries can only be made due to a significant volume or weight of goods. It should be understood that tax planning and optimization is not a game. This is a complex job that requires careful and detailed analysis of each situation by accountants and lawyers.

Various moments

What is the purpose of tax optimization? It would seem that the answer is obvious, but let's designate the tasks pursued:

1. Savings on VAT and income tax. Options for extending the limitation period, optimization of transportation costs, deferment, creation of a repair and reserve fund are used. The second should be for insurance of doubtful debts, otherwise the tax office will have claims.
2. Save income and real estate taxes with the help of a pen alty. Assumes an underestimation of official profits and the payment of part of the funds with the status of a fine. But if the tax service becomes aware of the agreement, expect trouble.
3. Savings on taxes on intermediary transactions.

Optimization of taxes (taxation) of commercial structures requires a careful and cautious approach. In order not to reinvent the wheel, you can use what has already been developed and created by other people. For example, by such methods:

1. Replacement of the tax subject.
2. Changing the type of activity.
3. Replacement of tax jurisdiction.
4. Implementation of the organization's accounting policy with the maximum possible use of minimization tools provided by law.
5. Replacing relationships.
6. Deferral of tax payment.
7. Split relationship.
8. Direct reduction of the object of taxation.
9. Properly drafted and executed contractual relationship.
10. Using tax exemptions and various incentives.

The main thing is to apply them correctly. Optimization of taxation of profits and VAT, with an adequate approach, will not raise questions from inspecting civil servants.

Conclusion

That's the end of this interesting topic. It should be noted that any considered optimization of the taxation of an organization is not a universal guide, but just a pattern of behavior. When developing a plan, you can take the information presented here as a basis, which should be adjusted, focusing on real conditions. After the optimization of the taxation of the enterprise, the possibilities of the economic entity inin terms of efficiency and further development. If this did not happen, then you need to think about whether everything was done correctly?

To exchange experiences and thoughts with other entrepreneurs, you can attend a tax optimization seminar. There are other approaches to improve your position. Here, for example, why do entrepreneurs generally tend to treat employees of the tax service with certain specifics? After all, they are people just like us! It is possible to carry the reporting time on your own, and not using electronic systems, to get to know a person, make friends, ask him. After all, it is this tax inspector who will monitor the data, so why not find out what he thinks?