Methods and methods of tax optimization

Each company wants to receive the maximum possible profit. To do this, there are many ways - increasing the assortment, market coverage, promotion of a group of goods. Or emphasis on efficiency and organizational profitability. And as you know, a significant amount of spending is tax payments. It would seem that there are no options. But this is not so. And here the minimization / optimization of taxation is of interest.

general information

Mandatory payments in favor of 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. Proper tax administration is a painstaking process. It needs to be thought out before opening the enterprise. And when the structure will already work, you still need to keep your finger on the pulse. It should be noted that there are different methods and ways to optimize taxation. Some are very legal and are provided by the state as benefits.

There are gray schemes, which, although they are not authorized and approved, are not prohibited. And there is a black-and-white version of the work. It should be noted that the schemes are presented in order to increase their profitability and reduce 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 mass media you can find out that the next seeker of happiness built such a system for optimizing taxation that the state was losing millions.

Is the game worth the candle?

Choosing the best option for paying taxes is an important point in the organization of any business entity. Many people think that optimization is always illegal. But let's operate with legislative terms. In this area, the greatest attention is paid to tax evasion and the process of bringing the payment system from the enterprise to the best condition. And these are completely different concepts. The main criterion for differences between them is violation or observance of the law. And there is one minus. Alas, using legal methods does not always allow you to effectively minimize taxes. Why? As previously 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.

An illegal reduction in payments entails criminal liability. What is not approved by the state? Under the articles of the criminal codec is the minimization of tax payments, which is carried out with the help of illegal agreements, one-day enterprises, understatement of real revenue, increase in enterprise expenses and a number of other ways. 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 a tax optimization system in one form or another 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, there are three points to keep in mind:

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

It should be remembered that there are different tools for optimizing payments. In addition, legislation is constantly changing. Because of this, they tend to become obsolete. Therefore, it is necessary to keep abreast of changes. Indeed, what was recently quite legitimate can be regarded as a crime by state structures. As mentioned above, tax minimization is a rather costly process, especially from the standpoint of time and labor. After all, if there is a desire to have an effective business, then you have to constantly monitor changes in legislation and adjust the work schemes that are used in the company.

Optimization of the organization’s taxation is not an easy thing, and in order to avoid problems, this should be a concern even before the creation of a commercial structure. And having worked through all the options and choosing the most attractive, do not miss the moments when registering.

Creation of a commercial structure and amount of taxes paid

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

In 2014, the fixed payment amount was 20,727.53 rubles. Suppose that we are private entrepreneurs who have employees who provide services with transportation of goods. Moreover, they use their own transport. Let's say that we have UTII. Then the formula by which the payment amount will be calculated is as follows: basic profitability (physical indicator * 12 (by the number of months in a year)) * K1 * K2 * 15% - contributions (but not more than 50 percent). Let's calculate what we can do if we put arbitrary numbers. Our formula turns into:

6000 * (3 * 12) * 1.672 * 1 * 0.15 = 54172.8 - 27086.4 = 27086.4 rubles.

That is how much you will need to pay when working at UTII.

In the case of the patent system of taxation, annual income is multiplied by the tax rate. For example: 720,000 * 6% = 43,200 rubles. It is this amount that will need to be paid for the year.

And finally - STS. In this case, the calculation formula: income * 6% - contributions (but not more than 50 percent). Consider the previous example, but with a slight change: 720,000 * 6% - 21,600 = 21,600 rubles. As you can see, the most profitable option is USN.

Features of simplified taxation

Creating a business plan and calculating possible profits allows you to choose exactly what suits you best. This was good on the example considered with an individual entrepreneur who created his own commercial structure in the field of transportation. But there is one important point - there should not be an excess of a certain amount. If the income is greater, then from the next quarter it will be necessary to switch to a common system. Therefore, the options considered 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 is meant by this?

When simplified taxation is chosen, then two objects can be chosen - income or expense. The former are taxed at six percent, the latter at 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 weakly 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 residual decision is made by the founder of the commercial structure, based on his calculations. These ways of optimizing taxation are ideal for small businesses. But we are not the only ones who live, right? Are there any options for medium and large structures? Of course, where without it.

Features of general taxation

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

1. Strategic optimization. It is designed for long-term use. In this case, determine the most effective form of the ongoing financial and economic activities. With a competent organization, the positive effect of it will persist for a long time.
2. Improving taxation for individual 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 execution of concluded agreements.

On the implemented tax optimization schemes (from among the legitimate ones), two main points should be noted:

1. Deferral of payments, as well as the transfer of their payment to another time.
2. Reduced tax payments.

Practice has shown that the greatest effect is achieved if these two points are used in combined mode. Although obtaining such a privilege is still quite problematic. 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 structured in such a way that, by reducing payments on one tax, we may find ourselves significantly more in a different way. That is why optimization measures should be carried out even before transactions and other operations are carried out, and not pulled, so that they can then gallop before the date of the nearest reporting.

Admittedly, the procedures in question are quite complex. Therefore, it is advisable to seek the help of a professional. And it’s not necessary to hire a person in the state. Now, outsourcing of cases is gaining popularity. That is, a company or specialist with an IP status is connected, who takes all the paper work, while an entrepreneur can completely concentrate on the development of his company. Optimization of the taxation of the enterprise, however, should be discussed separately. Indeed, the main and main 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 agreement was concluded. Indeed, tax liabilities depend on its conditions. For example, it is necessary to pay attention to the moment of implementation (and, accordingly, the tax calculation period), relations between the parties, to check whether the counterparty is a resident or not, whether it has benefits, whether it is a legal entity or an individual entrepreneur. All this affects the tax burden. Therefore, at the conclusion of the contract, you need to take into account all the points that will affect the size of payments. In order to avoid problems and fully analyze the data, it is recommended to use the balance method of tax planning. Why exactly 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 for optimizing taxation. One of the simplest, but at the same time very effective, is an increase in the value of fixed assets, which, in turn, allows you to increase the cost of production. This is done through depreciation on revaluation. 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, you must be careful not to get out of the fire and into the fire.

Schemes: how is tax optimization optimized?

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

1. The application of tax benefits.
2. Legitimate ways to get money canceled.
3. Doing business using offshore zones.
4. Deferral of payment to the budget.

Here you need to make a small digression. For some reason, many people believe that taxation can be optimized only with the interaction of several organizations that have different rates. Yes, this is an option, but far from the only one. But this scheme should also be told. Most often, it is implemented as the opening of several companies. In this case, the main company acts as an intermediary. As an example, a company in general mode enters into a contract with a simplist 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 income received by the main enterprise. You can also sell the goods to your own company, which has a simplified tax system.

But be careful - these options receive close attention from the tax authorities. Therefore, it is very important that the company with which the interaction is conducted has an independent name and legal address. And surely, she led a real economic and productive activity. If it will be only on paper, then, alas, it is likely to go to a not very pleasant place with the appropriate contingent for several years.

Deferral of VAT

Now let's start about a very interesting and important point. Perhaps everyone who works under general conditions is interested in how optimization of VAT taxation can be carried out. To reduce the size of payments, you can use the scheme with a delay in shipment of products. The main thing in it is to conclude an agreement with an enterprise that works for 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 penalties in cases of violation of the delivery time. Although in reality this moment has already been agreed with the partner, and he turns a blind eye to it. According to the law, penalties are not subject to VAT. Also, the counterparty does not pay it, so this scheme should not cause him concern.

But this is not the only way. You can also delay the payment of value added tax if delivery is not carried out immediately, but in parts. In this case, payment must be made after the last shipment has been shipped. Moreover, deferral refers to 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 will ship the bulk of the products in the first quarter. The rest will be transferred in the second. Due to this, accounting will only have to pay VAT 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 be made only because of the significant volume or weight of the goods. It should be understood that tax planning and optimization is not a game. This is a complex work that requires a thorough and detailed analysis of each situation by accountants and lawyers.

Different points

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

1. Savings on VAT and income tax. Options are used to extend the limitation period, optimize transportation costs , deferral, create a repair and reserve fund. The second should be for insurance of doubtful debts, otherwise the tax service will have claims.
2. Saving taxes on profits and real estate with the help of a penalty. It implies an understatement of official profits and the payment of a portion of funds with a fine status. But if the tax service becomes aware of the agreement, wait for the trouble.
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Conclusion

So, the consideration of this interesting topic is coming to an end. It should be noted that any optimization of taxation of the organization considered is not a universal guide, but just a pattern of behavior. When developing the plan, you can take into account the information presented here as a basis that should be adjusted based on real conditions. After the optimization of the taxation of the enterprise is carried out, the possibilities of the economic entity in terms of efficiency and further development should increase. If this did not happen, then you need to think about whether it was all done right?

To exchange experiences and thoughts with other entrepreneurs, you can attend a seminar on tax optimization. There are other approaches to improve your situation. Here, for example, why are entrepreneurs generally inclined to treat tax officials with certain specifics? After all, they are the same people as we are! You can attribute the reporting time yourself, and not using electronic systems, 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 how he thinks?