Tax optimization: schemes and methods. Legal tax optimization

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

How to optimize taxes of the enterprise and individual entrepreneur?

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

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

Criteria

Attempts to choose a rational approach can be implemented in two ways: minimizing costs and optimizing taxes. Although these concepts are close to each other by purpose, in fact, the meanings are different. Minimization of payments can bring good results in the performance of the company. But sometimes it can be very difficult to implement.

Tax optimization methods can be developed by company specialists or already known solutions can be applied. In any case, the turnkey solution must meet several stringent requirements. This is the following:

• Legality. Implemented methods and methods should be strictly within the framework of the law. In addition, they should not directly or indirectly contradict applicable laws.
• Efficiency. How much money can an organization tax optimization save? Ideally, this amount should be known in advance and be the goal of implementing best practices.
• Autonomy. Do I need third-party help? Does the introduction of new methods require attracting the services of expensive specialists every time? If the company itself can continue to work according to the chosen method, then one criterion is considered fulfilled.
• Reliability. Will tax optimization fail with the slightest change in law? Does the state plan in the near future to change the laws under which the introduced method loses its relevance? Generally, financial managers should know the answer to these questions.
• Minimum harm. Will new methods lead to lower performance in other aspects of the company? Will production processes or personnel be affected? If tax optimization takes this criterion into account, then this is another step towards its justification.
• Performance. How will the new method affect profit margins? It is necessary to avoid all methods that reduce the level of profitability of the company, since each stroke in the direction of reduction is a step towards bankruptcy.

Most companies tend to use the classic method - reduced profit margins. After all, profit is the tax base. But such a method is justified if the saved money is poured back into the enterprise itself for its tomorrow's prosperity. If not, it is difficult to assess the level of savings and the appropriateness of the methods used.

Ways

Specialists in the field of taxation, fiscal policy, tax authorities and especially experienced accountants are well aware that, despite the efforts of the state, the current legislation is not able to cover all aspects of taxation. Accordingly, there are many points and circumstances that can be interpreted in two ways or not at all fit the description of any law. Often, tax optimization in large enterprises arises on such a “convenient” basis.

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

1. Planning tax systems. It is compiled similarly to planning other aspects of the company: strategic or marketing planning. It is a list and set of actions and measures aimed at obtaining specific results. As a rule, all available methods and means that do not contradict legislative norms can be used here.
2. Tax avoidance. And legally. In practice, few entrepreneurs pay attention to such an aspect as the possibility of tax avoidance by legal means. By default, it is believed that there can be no truth other than that carried by representatives of the fiscal authorities.

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

The timing

Any action of the enterprise should be limited to certain time periods. Firstly, it allows you to measure specific results, and secondly, it makes it possible to analyze the appropriateness of the methods used and to have time to abandon inappropriate methods of work.

From this point of view, legitimate tax optimization is current and forward-looking. According to experts, the best results are achieved when the company uses several different methods in combination. For example, if you managed to achieve certain benefits, then in parallel you should strive to increase sales figures and at the same time reduce costs for minor items.

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

Kinds

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

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

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

Internal planning

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

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

• Use of benefits. With this method, it is considered the possibility of separating part of the taxable object as a separate entity, which can be exempted for certain types of taxes (property tax), or the possibility of tax deferral.
• Analysis of the contractual scheme, in which the possibility of conducting one transaction in different ways is considered, dividing into several transactions that are small in volume.
• Optimization of accounting policies. This default procedure should be performed at least once a year at each facility.
• The use of current assets, which involve the accelerated depreciation method or the recalculation of fixed assets. The result will be the optimization of income tax or company property.

In addition, special methods are used in which deferred payments, replacement of contractual relations or reduction of the main types of property occur. These methods can be applied singly or in combination.

Nuances

However, it cannot be said that the above methods are guaranteed to give the desired result. When considering a change in type of activity or territory of registration, one should study not only benefits and incentives, but also obligations for business entities.

If a financial manager loses sight of this or that moment, the whole result of work can even worsen the financial results of a company. Evidence of a failed decision is an increase in the tax burden. A good option is an offshore zone where tax burden is minimized.

Stages

The executors of the rationalization of tax systems in the organization may be their own employees in the person of an accountant, lawyer and other specialists in the relevant field. If there is not enough personal strength and knowledge, then management can turn to a consulting company. They work on the basis of a contract and for a fee will help reduce tax payments or other types of costs.

Implementation of the developed methods is carried out in several stages.

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

A rational approach to VAT

VAT can be optimized in several ways:

• Purchase of goods or raw materials on credit. Upon signing the main transaction, the parties draw up an annex to it - an agreement on netting. The tax authorities may interpret such a move as an illegal method.
• Deposit of a specific amount in the form of a deposit. The basis should be an appropriate contract. Such transactions are not subject to VAT.
• Using the services of logistics and transport enterprises. With this method, VAT is reduced by 10%.
• Buying options. They can be sold in the future. The proceeds from their sale are exempt from VAT.
• Realization of own property in order to repay debt to creditors. True, revenue is not exempt from VAT. But if you create an additional company and bring the proceeds into it as the authorized capital, the new company will be exempt from VAT.

Choosing a scheme with VAT, you need to carefully conduct a legal assessment. In the field of taxation, there are often schemes to reduce or attempt to exempt part of the funds from VAT, but some of them may go beyond the law. In this case, punishment cannot be avoided.

Profit tax rationalization

There are several methods that are widespread in practice. The first scheme involves the creation of reserve funds with the involvement of third-party resources. Then the funds are debited to the early restoration of the property. Costs can be paid monthly or quarterly. The company determines the amount of borrowed funds on its own. This optimization method will be legal only for those companies that have been working for more than 3 years. This is due to the fact that the repair estimate should not exceed the general indicators for the last 3 years.

Another example of optimizing income taxes is the introduction of depreciation premiums. To do this, you need to purchase new property and write off their value as a replacement for the old. This method, depending on the type of property replaced, makes it possible to reduce the basic part of profit from 10 to 30%. It is important to consider that such an outcome is possible only when buying a new property. An exception is the types of property transferred for gratuitous use.

Legal assessment of methods

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

But if the enterprise really feels the need to reduce tax costs, then it is necessary to involve specialists from this field in the optimization process. An experienced accountant and lawyer competent in tax matters will help you choose the most optimal ways in which the regulatory authorities, even if they understand the optimization scheme, will not be able to detect violations.

Conclusion

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

Often, a decrease in some indicators in accounting leads to an increase in other indicators. Given these features, an integrated approach and the experience of competent specialists is required.