The essence commercial activities- Receiving a profit. The latter, in turn, involves the payment of income tax if the organization operates on OSNO. It is logical that a successful company must make significant contributions to the budget, while tax evasion is often punishable by fines and even criminal liability. However, there are completely legal ways to reduce income tax, in other words, to optimize your own tax deductions.
What expenses reduce income tax?
As is known, income tax is calculated from the difference between income and expenses accepted for tax accounting purposes. These are income from sales and non-operating income in accordance with Articles 249 and 250 of the Tax Code, minus expenses associated with production and sales (Article 253 of the Tax Code of the Russian Federation) and non-operating expenses (Article 265 of the Tax Code of the Russian Federation).
If you follow the general logic, then a company that is engaged in, say, the resale of goods must pay income tax on the markup, since the income in this case will be its sale, and the expense will be the purchase price of the goods. The same situation applies to production, where expenses are determined as the cost of production.
Taking this into account, the dominant role in the question of how to reduce income tax under OSNO is given to the problem of correlating the amounts of income and expenses within one reporting period.
Optimizing income tax legally
There is a certain “but” here. Income tax income under the accrual method is determined based on the fact of sale of goods, works and services, and this aspect of the company’s own activities, as a rule, can be controlled if the agreement with buyers or customers does not state too strict deadlines. Simply put, the company can determine the date in invoices or acts independently, and depending on this date, income from the transaction can be reflected in the tax bases of different reporting periods. Sometimes this can play into the hands of optimizing income tax. Under the cash method, income is determined when payment is received. Accordingly, this point is somewhat more difficult to track, but a certain coordination of actions with the counterparty can solve this problem.
The next point in the problem under consideration is the reflection of costs. The tax base for income tax takes into account economically justified and documented expenses. Documentary evidence again presupposes the presence of invoices or acts from counterparties drawn up in accordance with all the rules. The absence of such documents makes it impossible to accept tax expenses in principle. Therefore, it is very important to track receipt primary documentation from suppliers or performers, and such a documentary audit should be carried out before the end of the reporting quarter. Such measures leave some time for maneuver, since not all counterparties will agree to retroactively issue documents that were not issued earlier for some reason if their absence is discovered, for example, closer to the deadline for paying the advance income tax.
Income tax and VAT
In most cases, when we're talking about income or expenses associated with the purchase or sale of goods, works or services, the company is faced not only with the need to forecast income tax, but also with planning VAT amounts. Moreover, in some cases, too successful profit optimization can “drive” the quarterly VAT into the negative. And if the controllers are even more or less loyal to the loss, since in this case the company simply does not pay income tax, then most accountants still try to avoid allowing negative VAT, since the subsequent return of this tax from the budget is fraught with rather unpleasant audits, and here is the question , how to remove profits from income tax will face the problem of careful cameral on VAT.
If it is necessary to reduce the tax base for profit so that a positive VAT is maintained, those costly items that are taken into account in determining the first tax and do not affect the calculation of the second tax can come to the rescue. The simplest example is labor costs and contributions to funds - they are an income tax expense, but are not taken into account when calculating VAT. Another similar example– purchase of goods or services from companies and individual entrepreneurs that use a simplified taxation system. Such merchants are not VAT payers, i.e. the entire cost of goods, works or services purchased from them is reflected only in income tax expenses.
Of course, all these simple rules will not allow us to solve the problem of how to reduce profits to zero if the company operates successful activities. And it would not be legal in such a situation. However, optimize tax deductions by observing these simple principles planning income and expenses within a quarter is quite possible.
Any enterprise strives to reduce tax payments. For example, methods for optimizing income tax are widely known. True, “legal optimization” has its own nuances, which the chief accountant needs to understand well.Find and neutralize
Today, tax inspectors are trained to recognize “optimization methods” for income taxes. The list of these methods does not follow the law, and the essence of such “tricks” has long been known to everyone. One example would be concluding a fictitious agreement with a company to whose account funds are transferred. Then this amount is returned to the owner as a reward to the fictitious partner, and everyone is happy. But it's not that simple. We would like to assure you right away that such transactions may arouse the interest of tax inspectors if the transaction is not justified.
According to the law, for tax purposes expenses are accepted that meet the requirements of paragraph 1 of Article 252 of the Tax Code - economic justification and documentary evidence.
However, no one wants to pay high taxes, so accountants have to fantasize about “legal optimization.”
10 commandments for an accountant
As is known, the object of taxation for income tax is the profit received by the taxpayer. For Russian organizations its amount is equal to income reduced by the amount of expenses incurred (Article 247 of the Tax Code). Chapter 25 of the Tax Code is used as a legal list of expenses. To avoid unwanted friction with tax authorities, you should not expand this list without permission. Therefore, we will consider 10 legal ways to reduce the tax base for income tax.
Useful reserves
The company has the right to create reserves provided for in Chapter 25 of the Tax Code. For example, it is allowed to make expenses for the formation of reserves for doubtful debts (Article 266 of the Tax Code), expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees or for the payment of annual remuneration for long service (subclause 24 of Article 255 of the Tax Code), expenses for depreciation valuable papers(Article 300 of the Tax Code). Here, optimization of the tax burden depends on the method established by the accounting policy for recognizing income and expenses: the cash method or the accrual method. Chapter 25 establishes the accrual method as the main method used by taxpayers. The cash method can be used by organizations with revenue amounts that for four quarters excluding VAT did not exceed one million rubles for each quarter (clause 1 of Article 273 of the Tax Code).
When using the accrual method, income and expenses for tax purposes are recognized in the reporting period in which they occurred, regardless of actual receipts Money(clause 1 of article 271, clause 1 of article 272 of the Tax Code). The procedure for the formation of reserves determines their inclusion in the expenses of the current period. In this case, using the accrual method, the company has the opportunity to evenly distribute its costs during the tax period, which will help save on advance payments of income tax.
Please note: this method, in essence, represents the possibility of deferring payment, and not evading payment. The company reduces income tax in the current period, and pays it in the next, etc.
Discounts are not easy, but golden ones. An organization can provide a discount to the buyer as a way to attract interest in its products or as a performance of the “low prices” trick; companies also provide discounts or bonuses as a bonus for timely payment for goods. Expenses in the form of a premium (discount) paid (provided) by the seller to the buyer as a result of fulfilling certain terms of the contract can be included in non-operating expenses (subclause 19.1, clause 1, article 265 of the Tax Code).
"Profitable" losses
Not every organization can do without losses. How to write them off, where and how to reduce income tax?
The Tax Code provides an explanation for this in paragraph 2 of Article 265. For example, losses in the form of losses from previous tax periods identified in the reporting (tax) period are equated to non-operating expenses (subparagraph 1, paragraph 2, Article 265 of the Tax Code).
Since 2007, Law No. 58-FZ of June 6, 2005 has removed the limitation on the amount of loss received in the previous tax period, which reduces the tax base of the current tax period for corporate income tax.
Losses must be repaid according to the statute of limitations: first the latest ones, then the earlier ones. Carrying forward a loss to the future is possible within ten years following the tax period in which it was received (clause 2 of Article 283 of the Tax Code).
Such “gifts” will cost the state a lot in the new year. Thus, in conclusion to the draft Law “On Federal budget for 2007" in part 8.1.6.4., presented by the Accounts Chamber Russian Federation Letter No. 01-1196/15-10 dated September 8, 2006 states that this will lead in 2007 to a reduction in the revenues of the consolidated budget of the constituent entities of the Russian Federation in the amount of 35.2 billion rubles. The state will pay for everyone, as they say.
“Inflated” rental and operation
The favorite method of many companies is to inflate the costs of renting premises, as well as the costs that accompany the organization’s current activities. The prices for renting offices and premises are now really quite high, which is why such “optimization” arises. The costs of maintenance and operation, repairs and Maintenance fixed assets and other property, as well as to maintain them in good (up-to-date) condition. Such costs relate to expenses associated with production and sales (Article 253 of the Tax Code). You can increase costs under the item “garbage removal” or “cleaning of industrial premises”.
We invite a marketer
If a company plans to expand the scope of its activities or analyze the stability of its position, it should study the market situation, potential competitors, and the possibility of risks. For these purposes you can use consulting services, as well as marketing services.
Such services are accepted as part of other expenses associated with production and (or) sales - “expenses for consulting and other similar services” (subclause 15, clause 1, article 264 of the Tax Code). As for marketing research, an accountant can write it off as expenses for ongoing study (research) of market conditions and collection of information. It should be noted that the latter must be directly related to the production and sale of goods (work, services) (subclause 27, clause 1, article 264 of the Tax Code). Otherwise, the unreasonable understatement of the income tax base will arouse the suspicions of the tax inspector. In this case, it is necessary to prove not only the validity of such costs, but also their relevance for the company in the current period.
Do you have a trademark?
Many companies are recognized by the “face” of their trademark, which is not only a specific difference from other companies, but also a “sign of recognition” among buyers.
It can be used on products, employee business cards, and for advertising purposes. At the same time, expenses associated with the use of a trademark are taken into account as periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (subclause 37, clause 1, article 264 of the Tax Code). This expense item also includes payments for the use of rights arising from patents for inventions, industrial designs and other types intellectual property.
Please note: a company can take into account a trademark as an intangible asset, and then reduce the tax base by the amount of current payments only after registering the trademark in the manner prescribed by law (clause 3 of PBU 14/2000 “Accounting intangible assets"). The Ministry of Finance makes the same requirement when a company takes into account the costs of purchasing from a foreign company non-exclusive rights to computer programs, know-how and a company name under a license agreement (letter of the Ministry of Finance dated November 17, 2006 No. 03-03-04/1/727). A company can include such costs as expenses if the contract is registered in Federal service on intellectual property, patents and trademarks (Rospatent).
This makes it possible to write off costs legally.
Not just shape, but savings
The status of a company reflects not only a stable position in the market or competitiveness of products, but also appearance employees. The buyer will be more trusting of the company that offers itself beautifully. It is worth taking care of this, and also taking into account the fact that the costs of uniforms are included in labor costs (clause 5 of Article 255 of the Tax Code).
Attention: this condition is met if uniforms and uniforms are issued to the employee free of charge or at reduced prices with the transfer of ownership to the employee.
There are specific conditions set out in the letter of the Ministry of Finance dated November 1, 2005 No. 03-03-04/2/99. Officials believe that the company's details (logo or trademark) should be directly applied to the uniform, and not to a tie or headscarf, and also require that the economic necessity of such an operation be justified.
IN employment contracts the mandatory wearing of a uniform and the purpose of such wearing should be provided. Thus, uniforms are designed to reflect the specifics of the enterprise and the employee’s affiliation with a specific company.
Learning is light, not learning is... taxes
The company can write off the costs of training and retraining of personnel as part of other expenses associated with production and (or) sales (clause 3 of Article 264 of the Tax Code). This statement is also contained in the letter of the Ministry of Finance of Russia dated November 30, 2006 No. 03-03-04/2/252. Attention: it is possible to take into account the costs associated with advanced training of employees as the costs of training and retraining of personnel if an employment contract has been concluded with the employees.
It is allowed to send employees to Russian educational institutions with the appropriate license, or to foreign educational institutions of the required status.
Depreciation is included in expenses
The accountant has the right to write off expenses for the liquidation of fixed assets being taken out of service, including amounts of underaccrued depreciation, expenses for dismantling, disassembling, removal of disassembled property as part of non-operating expenses in the reporting period in which the liquidation occurred (letter of the Ministry of Finance dated January 17, 2006 No. 03-03-04/1/27). The cost of materials remaining from the write-off of a fixed asset can also be included in tax expenses. Their cost will be equal to the amount of income tax calculated from the market price.
Taxes according to plan
Tax planning of an organization is based on three approaches to minimizing tax payments:
- use of benefits when paying taxes;
- development of competent accounting policies;
- control over tax payment deadlines (using a tax calendar).
However, before choosing one or another accounting method, an organization needs to justify its choice using tax calculations, the amount of which depends on alternative way accounting, and make sure that the choice made is correct. This will help the company avoid problems with tax inspectors.
I. Uglanova, expert of the magazine “Practical Accounting”
attention
As you know, there are discounts associated with a revision of the price of a product, and discounts not associated with a change in the price of a product (letter of the Ministry of Finance dated September 15, 2005 No. 03-03-04/1/190). From the letter of the Ministry of Finance of Russia dated December 20, 2006 No. 03-03-04/1/847 it follows that the selling organization must review the amount of the buyer's debt under the purchase and sale agreement when providing a discount or bonus without changing the price of a unit of goods.
Attention: in this case the buyer is released from the property obligation to pay for the acquired valuables in the amount of the percentage of the amount established in the contract total amount goods sold to him, that is, the discount or premium received is considered as property received free of charge (letter of the Ministry of Finance dated December 20, 2006 No. 03-03-04/1/847). By this amount, the selling company reduces the tax base for income tax.
attention
“The judges noted the following regarding the validity of the tax authorities’ claim: the tax benefit is legitimate, and the company’s declaration and reporting are reliable until the tax office proves otherwise,” comments Alexey Beklemishev, director of the auditing firm Finstatus. – In this case, a tax benefit is understood as the use of a tax benefit, tax deduction or other reduction in the amount of tax, as well as a refund (offset) or refund of tax from the budget. This broad definition of tax benefit also includes the inclusion of costs in expenses when calculating income tax.
Officials should understand as soon as possible that references to the “bad faith” term will not be accepted by the court until there is concrete evidence. It is not enough to indicate the presence large number business moves that are strange at first glance - it is necessary to justify that, in general, as a result of such moves, the state lost part of the taxes, and the company gained a tax benefit. Thus, the main burden of proof rests with the inspector - he is obliged to prove the grounds for making his decisions.
The organization does not have to, but has the right to present evidence of its innocence.” (Resolution of the Supreme Arbitration Court of October 12, 2006 No. 53 “On the assessment by arbitration courts of the validity of a taxpayer receiving a tax benefit”).
Paying less is a normal desire of any businessman, and there is nothing wrong with this as long as the methods of reducing the tax burden fall within the framework of the law.
If you are looking for a way to hide income from the state or in some other way to deceive the tax authorities, we cannot help you. But for those who want to learn how to reduce taxes in a BASICALLY legal way, in particular, income tax, this article will be useful.
There are many ways to save, here are the most common:
Expenses
Income tax is calculated from the difference between income and expenses, which means that the more expenses, the less the tax. Inventing artificial expenses and concluding fictitious contracts is illegal. But it’s worth carefully analyzing all the expenses incurred and checking whether you have included everything.
This may include:
1. Costs for uniforms (if they are transferred to the ownership of the employee free of charge or sold at a low price). Such expenses are included in labor costs.
2. Training of employees, but only those with whom an employment contract has been concluded.
3. Expenses for using the trademark.
4. Marketing services.
5. Depreciation of fixed assets.
6. Paid duties and taxes (except VAT, excise taxes), for example, property tax.
7. Any expenses that reduce the basis for calculating tax must be documented and economically justified.
Business offshore
The method of saving is legal, but expensive and available only to big business which conducts foreign economic transactions.
Acquisition of fixed assets on lease
If you buy a fixed asset under a regular sales contract, then only depreciation is taken into account as expenses. But leasing payments can be immediately included in costs, which means significantly reducing the tax base.
Losses from previous years
The tax base can be reduced by the amount of previously incurred losses if all supporting documents have been preserved. Previously, there was a limitation of ten years, but since 2017 it is no longer valid, i.e. There is no longer a statute of limitations for losses. But another limitation has appeared - you can reduce the tax base by the amount of losses in one reporting period by no more than 50%.
Using Benefits
Articles 284.1 - 284.5 of the Tax Code list all cases when preferential income tax rates apply.
Tax optimization using the “My Business” command. Accountant"
We have listed the most common and general methods. This list of ways to reduce the tax burden is not limited to. It all depends on the type of activity, region and other conditions in which the enterprise operates.
An accountant who knows all the legal ways to reduce taxes and knows how to use them is worth his weight in gold and is expensive.
What to do if you want to save money, but there is no way to pay a highly paid specialist?
Outsource your accounting to or order a one-time service, and not just one, but a whole team of professionals - accountants and lawyers - will work for you. They will not only tell you how to reduce income tax under OSNO, but will also be able to do it in a way that does not attract undue attention from tax authorities.
We know different ways reducing the tax burden. For some, creating a group of companies is suitable, for others - optimizing the remuneration system, for others - a well-thought-out agreement with partners. We will select an effective and safe scheme and help you implement it.
Check out ours and compare them with the salaries of seasoned accountants.
Look, our clients. Contact us - we will help you too!
Any enterprise strives to reduce tax payments. For example, methods for optimizing income tax are widely known. True, “legal optimization” has its own nuances, which the chief accountant needs to understand well.
Find and neutralize
I. Uglanova, expert of the magazine “Practical Accounting”
Today, tax inspectors are trained to recognize “optimization methods” for income taxes. The list of these methods does not follow the law, and the essence of such “tricks” has long been known to everyone. One example would be concluding a fictitious agreement with a company to whose account funds are transferred. Then this amount is returned to the owner as a reward to the fictitious partner, and everyone is happy. But it's not that simple. We would like to assure you right away that such transactions may arouse the interest of tax inspectors if the transaction is not justified.
According to the law, for tax purposes expenses are accepted that meet the requirements of paragraph 1 of Article 252 of the Tax Code - economic justification and documentary evidence.
However, no one wants to pay high taxes, so accountants have to fantasize about “legal optimization.”
10 commandments for an accountant
As is known, the object of taxation for income tax is the profit received by the taxpayer. For Russian organizations, its amount is equal to income reduced by the amount of expenses incurred (Article 247 of the Tax Code). Chapter 25 of the Tax Code is used as a legal list of expenses. To avoid unwanted friction with tax authorities, you should not expand this list without permission. Therefore, we will consider 10 legal ways to reduce the tax base for income tax.
Useful reserves
The company has the right to create reserves provided for in Chapter 25 of the Tax Code. For example, it is allowed to make expenses for the formation of reserves for doubtful debts (Article 266 of the Tax Code), expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees or for the payment of annual remuneration for long service (subclause 24 of Article 255 of the Tax Code), expenses for depreciation securities (Article 300 of the Tax Code). Here, optimization of the tax burden depends on the method established by the accounting policy for recognizing income and expenses: the cash method or the accrual method. Chapter 25 establishes the accrual method as the main method used by taxpayers. The cash method can be used by organizations with revenue amounts that for four quarters excluding VAT did not exceed one million rubles for each quarter (clause 1 of Article 273 of the Tax Code).
When using the accrual method, income and expenses for tax purposes are recognized in the reporting period in which they occurred, regardless of the actual receipt of funds (clause 1 of Article 271, clause 1 of Article 272 of the Tax Code). The procedure for the formation of reserves determines their inclusion in the expenses of the current period. In this case, using the accrual method, the company has the opportunity to evenly distribute its costs during the tax period, which will help save on advance payments of income tax.
Please note: this method, in essence, represents the possibility of deferring payment, and not evading payment. The company reduces income tax in the current period, and pays it in the next, etc.
Discounts are not easy, but golden ones. An organization can provide a discount to the buyer as a way to attract interest in its products or as a performance of the “low prices” trick; companies also provide discounts or bonuses as a bonus for timely payment for goods. Expenses in the form of a premium (discount) paid (provided) by the seller to the buyer as a result of fulfilling certain terms of the contract can be included in non-operating expenses (subclause 19.1, clause 1, article 265 of the Tax Code).
"Profitable" losses
Not every organization can do without losses. How to write them off, where and how to reduce income tax?
The Tax Code provides an explanation for this in paragraph 2 of Article 265. For example, losses in the form of losses from previous tax periods identified in the reporting (tax) period are equated to non-operating expenses (subparagraph 1, paragraph 2, Article 265 of the Tax Code).
Since 2007, Law No. 58-FZ of June 6, 2005 has removed the limitation on the amount of loss received in the previous tax period, which reduces the tax base of the current tax period for corporate income tax.
Losses must be repaid according to the statute of limitations: first the latest ones, then the earlier ones. Carrying forward a loss to the future is possible within ten years following the tax period in which it was received (clause 2 of Article 283 of the Tax Code).
Such “gifts” will cost the state a lot in the new year. Thus, in the conclusion to the draft Law “On the Federal Budget for 2007” in part 8.1.6.4., presented by the Accounts Chamber of the Russian Federation in letter No. 01-1196/15-10 dated September 8, 2006, it is said that this will lead to year to a reduction in the revenues of the consolidated budget of the constituent entities of the Russian Federation in the amount of 35.2 billion rubles. The state will pay for everyone, as they say.
“Inflated” rental and operation
The favorite method of many companies is to inflate the costs of renting premises, as well as the costs that accompany the organization’s current activities. The prices for renting offices and premises are now really quite high, which is why such “optimization” arises. It is also possible to overestimate the costs of maintaining and operating, repairing and maintaining fixed assets and other property, as well as maintaining them in good (up-to-date) condition. Such costs relate to expenses associated with production and sales (Article 253 of the Tax Code). You can increase costs under the item “garbage removal” or “cleaning of industrial premises”.
We invite a marketer
If a company plans to expand the scope of its activities or analyze the stability of its position, it should study the market situation, potential competitors, and the possibility of risks. For these purposes, you can use consulting services, as well as the services of a marketer.
Such services are accepted as part of other expenses associated with production and (or) sales - “expenses for consulting and other similar services” (subclause 15, clause 1, article 264 of the Tax Code). As for marketing research, an accountant can write it off as expenses for ongoing study (research) of market conditions and collection of information. It should be noted that the latter must be directly related to the production and sale of goods (work, services) (subclause 27, clause 1, article 264 of the Tax Code). Otherwise, the unreasonable understatement of the income tax base will arouse the suspicions of the tax inspector. In this case, it is necessary to prove not only the validity of such costs, but also their relevance for the company in the current period.
Do you have a trademark?
Many companies are recognized by the “face” of their trademark, which is not only a specific difference from other companies, but also a “sign of recognition” among buyers.
It can be used on products, employee business cards, and for advertising purposes. At the same time, expenses associated with the use of a trademark are taken into account as periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (subclause 37, clause 1, article 264 of the Tax Code). This expense item also includes payments for the use of rights arising from patents for inventions, industrial designs and other types of intellectual property.
Please note: a company can take into account a trademark as an intangible asset, and then reduce the tax base by the amount of current payments only after registering the trademark in the manner prescribed by law (clause 3 of PBU 14/2000 “Accounting for intangible assets”). The Ministry of Finance makes the same requirement when a company takes into account the costs of purchasing from a foreign company non-exclusive rights to computer programs, know-how and a company name under a license agreement (letter of the Ministry of Finance dated November 17, 2006 No. 03-03-04/1/727). A company can include such costs as expenses if the contract is registered with the Federal Service for Intellectual Property, Patents and Trademarks (Rospatent).
This makes it possible to write off costs legally.
Not just shape, but savings
The status of a company reflects not only its stable position in the market or the competitiveness of its products, but also the appearance of its employees. The buyer will be more trusting of the company that offers itself beautifully. It is worth taking care of this, and also taking into account the fact that the costs of uniforms are included in labor costs (clause 5 of Article 255 of the Tax Code).
Attention: this condition is met if uniforms and uniforms are issued to the employee free of charge or at reduced prices with the transfer of ownership to the employee.
There are specific conditions set out in the letter of the Ministry of Finance dated November 1, 2005 No. 03-03-04/2/99. Officials believe that the company's details (logo or trademark) should be directly applied to the uniform, and not to a tie or headscarf, and also require that the economic necessity of such an operation be justified.
Employment contracts should stipulate the mandatory wearing of uniforms and the purpose of such wearing. Thus, uniforms are designed to reflect the specifics of the enterprise and the employee’s affiliation with a specific company.
Learning is light, not learning is... taxes
The company can write off the costs of training and retraining of personnel as part of other expenses associated with production and (or) sales (clause 3 of Article 264 of the Tax Code). This statement is also contained in the letter of the Ministry of Finance of Russia dated November 30, 2006 No. 03-03-04/2/252. Attention: it is possible to take into account the costs associated with advanced training of employees as the costs of training and retraining of personnel if an employment contract has been concluded with the employees.
It is allowed to send employees to Russian educational institutions that have the appropriate license, or to foreign educational institutions of the required status.
Depreciation is included in expenses
The accountant has the right to write off expenses for the liquidation of fixed assets being taken out of service, including amounts of underaccrued depreciation, expenses for dismantling, disassembling, removal of disassembled property as part of non-operating expenses in the reporting period in which the liquidation occurred (letter of the Ministry of Finance dated January 17, 2006 No. 03-03-04/1/27). The cost of materials remaining from the write-off of a fixed asset can also be included in tax expenses. Their cost will be equal to the amount of income tax calculated from the market price.
Taxes according to plan
Tax planning of an organization is based on three approaches to minimizing tax payments:
- use of benefits when paying taxes;
- development of competent accounting policies;
- control over tax payment deadlines (using a tax calendar).
However, before choosing one or another accounting method, an organization needs to justify its choice using tax calculations, the amount of which depends on the alternative accounting method, and make sure that the choice made is correct. This will help the company avoid problems with tax inspectors.
attention
As you know, there are discounts associated with a revision of the price of a product, and discounts not associated with a change in the price of a product (letter of the Ministry of Finance dated September 15, 2005 No. 03-03-04/1/190). From the letter of the Ministry of Finance of Russia dated December 20, 2006 No. 03-03-04/1/847 it follows that the selling organization must review the amount of the buyer's debt under the purchase and sale agreement when providing a discount or bonus without changing the price of a unit of goods.
Attention: in this case, the buyer is released from the property obligation to pay for the acquired valuables in the amount of the percentage of the total amount of goods sold to him established in the contract, that is, the discount or premium received is considered as property received free of charge (letter of the Ministry of Finance dated December 20, 2006 No. 03-03 -04/1/847). By this amount, the selling company reduces the tax base for income tax.
attention
“The judges noted the following regarding the validity of the tax authorities’ claim: the tax benefit is legitimate, and the company’s declaration and reporting are reliable until the tax office proves otherwise,” comments Alexey Beklemishev, director of the auditing firm Finstatus. – In this case, a tax benefit is understood as the use of a tax benefit, tax deduction or other reduction in the amount of tax, as well as a refund (offset) or refund of tax from the budget. This broad definition of tax benefit also includes the inclusion of costs in expenses when calculating income tax.
Officials should understand as soon as possible that references to the “bad faith” term will not be accepted by the court until there is concrete evidence. It is not enough to point out the presence of a large number of business moves that are strange at first glance - it is necessary to justify that, in general, as a result of such moves, the state lost part of the taxes, and the company gained a tax benefit. Thus, the main burden of proof rests with the inspector - he is obliged to prove the grounds for making his decisions.
The organization does not have to, but has the right to present evidence of its innocence.” (Resolution of the Supreme Arbitration Court of October 12, 2006 No. 53 “On the assessment by arbitration courts of the validity of a taxpayer receiving a tax benefit”).
The dream of every modern businessman is to save as much as possible on taxes without breaking the law. How to reduce the amount of tax without becoming a criminal? Let's consider several options.
Let's take advantage of tax benefits
More recently, young entrepreneurs had the opportunity to take advantage of tax breaks that would reduce income taxes. These are the so-called tax holidays, which certain types of businesses could use. However, this was cancelled.
But don’t be upset, since some types of actions that can save on tax payments still remain. Sometimes for urgent material support When an enterprise in distress, a procedure is used to infuse the assets of the parent company into the capital of a small business. This process is tax-free and must be at least fifty percent of the total authorized capital.
It is worth considering one “but” - the money transferred must be allocated only from net profit. Thus, there will be no noticeable effect from frequent use of this method.
Correct calculation of income and expenses
Other ways to actually reduce tax payments are based on various methods tax calculations. By general rule they are calculated as the difference between income and expenses. That is why taxable profits can be reduced either by reducing income or increasing expenses.
It is undesirable to use the first method, since there may be a conflict with the law. But the second way to calculate expenses that reduce income tax, if your imagination works, is quite feasible in practice. Here you can go down two paths. In the first case, it is most advisable to change capital expenditure to current ones. For example, work that is similar in nature, which is necessary for the reconstruction and redevelopment of a building, can be recorded as major renovation or reconstruction. In the second case, the enterprise’s expenses will be completely comparable with expenses for the current time period. They will cause a significant reduction in the amount of taxable profit. Those costs that were allocated for reconstruction are most often attributed to the cost of the object itself, therefore, when calculating the tax, this amount will be taken into account throughout the entire service life of the building, which ranges from 30 to 50 years. Thus, it is best to increase the tax amount immediately.
The second example of how to reduce taxes is as follows. The company orders marketing company analysis of the required market segment. During the contract conclusion procedure, this service is referred to as “carrying out marketing research" or " rendering marketing services". At first glance, there are no differences here. But in the first version of the wording sum of money it will be necessary to break down the expenses of two or three quarters, and in the second case the expenses can be summed up with current expenses and reduce the profit. Here it is important to correctly calculate expenses that reduce income tax.
A similar result can be obtained if you purchase fixed assets through a leasing transaction. If you bought them using a purchase and sale agreement, then there is no way to increase costs.
Cash withdrawal
There are companies that artificially increase the amount of expenses. A huge number of such operations take place in one-day companies. When signing a fake contract for services with them, great amount The money goes back to the customer.
Of course, this method contradicts Russian legislation and therefore it is strongly not recommended to use it. Such agreements can be recognized as sham transactions.
Reduce VAT to a minimum
VAT is paid on the basis of calculated profits based on the amount of turnover. Reducing the amount of taxes is also against the law, but there are goods that are not subject to taxes at all. Among them are medications, and some food products and goods for children are subject to a discount rate of 10-20%. To reduce the amount of taxation, you can base your activities on trading in the above-mentioned goods. Full list benefits are described in Articles 149-164 of the Tax Code of the Russian Federation.
An option such as increasing the “water” tax deserves special mention. This option is more expedient, since it does not represent a sham transaction and does not contradict the law. It happens as follows: the company purchases goods using borrowed funds (this can be either a loan or a loan), after which the VAT, which must be paid to the state, is calculated from the total amount of taxation, since part of the VAT was paid when purchasing the goods. Considering that the loan was impressive size, That the tax burden per company is significantly reduced when recalculating VAT. As for repaying borrowed funds, this can be done in several stages over a long period of time.
Exemption from payment
The dream of any businessman puzzling over how to reduce income tax is not to pay it at all. Article 145 of the Tax Code of the Russian Federation contains a list of persons who are exempt from paying tax. This advantage will be enjoyed by those persons who, over the past three months, have received revenue from the sale of goods and the provision of services in an amount not exceeding one million rubles. However, trading is not allowed during this period of time excisable goods. Also, amounts that are cleared at customs when importing goods are not exempt from taxes.
To exercise the right to legal VAT exemption, you must send by mail or deliver in person to tax office the following documents:
- a copy of the log of issued or received invoices;
- written statement from the sales book;
- a written excerpt from the book on accounting for income, expenses and business transactions;
- extract from the balance sheet.
Provide Required documents necessary within the period specified by law - no later than the twentieth day of the month from which the entrepreneur intends to use legal right for release. According to Russian law, you can be exempt from taxes for a period of no more than 12 months, and after this period you can extend the exemption or refuse it. The refusal procedure also requires the provision of a whole package of documents.
However, if a businessman exceeds the amount of revenue, then the benefit ceases to apply to him. This method is the most legal, but by using it, an entrepreneur risks losing regular customers.
Thus, there are several completely legal ways to reduce the amount of tax and not come into conflict with the law. Choose one of them and your business will bring you much more income.
Loading...
