Who in the company can carry out sub-optimization? Optimization of processing. It is not entirely legal to introduce unsafe feed-in optimization schemes

Special subsidy regimes - simplified taxation, imputation, patent system and unified taxation - are themselves low-tax. However, with the correct use of the schemes permitted by law, it is possible to spend even more quickly on the payment of tax payments.

 

Optimized wisely

Optimization of submissions means reducing the submission base using legal methods. To protect on submissions without the risk of attraction to reliability is the main meta-optimization.

Important! The FNP differentiates between optimization and improvement in the payment of taxes, assessing the actions of entrepreneurs from the point of view of economical procurement. The sole motive of the business entity was minimization - superflues with fiscal security.

Table 1. Main optimization methods for special modes

Group of methods
Vikoristannya optimal mode	choosing a telephone system at the business start-up stage, changing the mode during business (including moving from one supply facility to another under the simplified tax system)
	combination of simplified tax system, UTII and PSN
Vikoristanny benefits and preferences	change in the type of activity for the rate reduced by the regions
	“moving” from the region with preferential rates
	benefit from reduced tariffs for insurance deposits
	With equal options, the simplifications are based on the ratio of income and expenses for the activity: if expenses become more than 60% of income, then rely on the preferred simplified tax system “income-expenses”. The application mode can be adjusted in the process if, in the context of business, the type of activity has changed. Switching to a new system will lead to a new fate. Scheme No. 2 Sproshchenka “arrive”: lowering the object of subtraction The company "Prodtorg" is engaged in wholesale trade and offers a 6 percent discount. Instead of a purchase and sale agreement, the company decided to establish commission agreements with buyers. “Prodtorg” is the middleman behind the new scheme, and the contractors are the assistants. The size of the intermediary's grapevine is set equal to the initial profit from the land. Goods are purchased by the Prodtorg company under its own name, and not with the money of its representatives. The commission itself - the wine city of the intermediary - will submit. The scheme needs to be completely stagnated, as long as there is a risk of “flying away” from the shortcuts (with the total revenue approaching the established limit). The method is effective if: initially the company stagnates the simplified tax system of 6% and conducts activities where expenses become less than 60% of income, and then additionally begins to engage in trading (in a way that is unsuitable for the “profit” pardon related income and expenses). Scheme 3. Vikoristannya IP on the simplified tax system “dohdi” yak keruyuchy TOV and AT may have an individual contractor. The continuation of the scheme kills many birds with one stone: the individual entrepreneur pays not 13% of the PDF for the withdrawn income, but 6% for the simplified tax system “income”, changing the tax at this amount by 50% for the amount of paid insurance deposits. Let’s say the general director deducts a salary of 150 thousand. rub. per month (RUB 1.8 million per river). The organization will calculate the payment for the PDF (13%) - 234 thousand. crb. and insurance contributions – 376 thousand. rub. (PF - 265.32, FSS - 19.43, MHIF - 91.80). If the monthly income of the IP-carrying city is the same, then the insurance contribution for the river will be 37.26 thousand. rub. (22.26 - fixed payments and 15 - 1% of the amount of income that exceeds 300 thousand rubles). As a result, the individual entrepreneur has to pay a total of 108 thousand. crb. payments. Familiarize yourself with the procedure for the breakdown of contributions for individual entrepreneurs. In 2015, the growth of contributions from the salaries of hired workers. When planning schemes, ensure that the insurance contributions that the company paid from the director’s salary: according to the “income-generating” clause, they included in the deduction and changed the amount of a single contribution, so for other equal minds the company would pay more by 56,482.50 rubles. (376550 x 15%); for the "pributkova" payment and UTII they exchanged the sum of the tax (in the range of 50%). Therefore, to assess the viability of the schemes, additional analysis will be required in relation to the reduction in the company’s expenses (they have changed to insurance premiums for the insurance policy) on the final result. Scheme No. 4. Added to the simplified tax system and UTII The organization is engaged in wholesale and retail trade, and it still operates a sales area with an area of ​​50 m2. The company stagnates with the simple phrase “income.” In the region of the upcoming calendar date, K2 will be installed for stationary divisional trading, which is equal to 0.5. Transfer of department to UTII for organization of work. There are three possible options. Data before the UTII decommissioning: basic income = 1,800 krb. for a month, K1 = 1.798, K2 = 0.5. Payment amount for delivery for a month = 1,800 x 1,798 x 0.5 x50 x 15 = 12,137 rubles. * - The tax can be reduced by up to half. Familiarize yourself with the rules of the UTII taxation system. For the regional minds that are friendly to imputation, the structure of the enterprise, which is also involved in retail trade, apparently has been allocated to UTII - regardless of the amount of the proceeds that have been withdrawn, the sum of the contribution has been fixed. In this case, the value of money increases due to increased sales. Get to know the position of the FNP from the minds of the special regimes: Optimization: factors of success The optimization scheme can be universal and applicable to all solutions. There is nothing more, nothing more than an idea. When developing programs with minimization of fiscal payments, it is necessary to adhere to the real external and internal minds of business. The greatest effect is provided by a complex of approaches that maximizes the specifics of the business: scale, type of activity, organizational structure, regional factors, etc. Everything is permitted that is not prohibited by law. However, in Russia today there is a need to differentiate between optimization and reduction of taxes. Be prepared and protect the minds of the fakhivts!

The rest of the time we often have to deal with these very foods from business owners and entrepreneurs: How can you legally not pay taxes, why don't you pay "cooking money"?

Due to the current economic situation and the shortage of food, the most relevant nutrition for today. The state began to pursue all possible interests in order to bring wages out of the shadow of the “black and gray” and legalize business profits.

The majority of Russian business is located in the shadows in order to pay fewer taxes. To reduce your expenses, many people pay salaries “in envelopes”. This is fraught with contradiction with the articles of the Tax Code of the Russian Federation, and with the CC of the Russian Federation (Articles 199, 199.1).

Experts insist that it is necessary to fight against salaries in envelopes immediately from different sides:

• extract from banks so that they take into account the praised decision to issue a loan from people’s official earnings;
• change the rules for control over legislative amendments at enterprises;
• enforce punitive damages in wages.

At the same time, control over the chain of counterparties will be restored. Since previously it was not clear in the declarations with the maximum allowance, from whom they bought and to whom they sold, the declarations had separate sums, then the tax inspectorate immediately checks the entire list of counterparties and checks up to 6-7 lanes inclusive, and here goes further.

Vikoristannaya ASK PDV-2 and the entry of the tax control, which is carried out directly, including the identification of the tax profit (tax profit) for the benefit of the so-called “one-man” companies.

And the most unacceptable for businessmen will be those whose claims by the inspectors for the violation of the third features will be presented before summa companies And, with great certainty, to the same company that can be taken (mainly, transport will also be). And in these situations, when a dull company interacts with such a dull company, and that, in turn, with a “gray” or “black” company.

Well, those hours are passing when it is possible not to pay the taxes. The power is preventing Russian business from operating legally. And a thriving business will be the one that has mastered the difficult methods of legal work with the immediate optimization of submissions.

So what should I do in business? There is only one tip: get out of the shadows and competently organize the appearance of your business.

Optimization- This does not mean not paying taxes, but it means knowing the law and freely profiting from it.

Let's take a look at a few possible options for optimizing delivery

1. The first thing that a business owner needs to do is to analyze his business for income and expenses. It is important to see postal customers and buyers with and without maximum allowance (counterparties on special regimes, passengers, etc.). It is reasonable to divide these flows by the way of the respective legal entity, which will lead to savings of maximum allowance.
2. Analyze the profit structure of your business. For this you need to check your expenses and the expenses that are associated with the donation method. U Chapter 25 of the Tax Code of the Russian Federation It is clearly written that it is recognized as a method of paying a tax on profits to the organization. Try to turn off or minimize expenses that do not fall under the goal. 25 Tax Code of the Russian Federation.
3. Also, as a director, you can hire an individual entrepreneur, who is subject to the simplified tax system of 6%. On the right is that the law about TOV and AT does not interfere with the division of labor between the working director and the individual entrepreneur. Obviously, there are savings on taxes, which are paid from the individual entrepreneur to the budget, leaving the individual entrepreneur to pay taxes for himself, at 6% of income and fixed payments to funds.
4. Remove all non-core personnel from the company. For this purpose, you can create an outsourcing (service) company. An outsourcing company can provide legal, accounting and other services. In this situation, it is wiser to open the TOV on the simplified taxation system (income-withdrawal) system, since individual entrepreneurs have fixed payments to funds, so it does not lie in the fact that they are not involved in their activity.
5. Outstaffing is nothing more than hiring third-party personnel through a specialized company. Otherwise, it seems that this is a “rental” of military personnel. Since 2016, legislation has become stricter, and now not every company can engage in outstaffing. Personnel can only be hired by private agencies that have undergone special accreditation from the Federal Service for Employment. This is given a scheme, of course, maybe the mother place, but with singing boundaries.
6. Sign up for the main, for whom the tax for the main is paid. Taxes are not paid by organizations, so the tax system has been simplified (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). The main features should be accumulated in the company's power, which is located on the BSC. Then they are rented by a company that operates a gas supply system. Formally, the scheme has one exchange - the excess amount of the main benefits of the company on the simplified tax system does not have to exceed 100 million rubles. (Add. 16, clause 3, article 346.12 of the Tax Code of the Russian Federation).

   It is also important to note that IP under the hour of work on the simplified tax system is required to pay a tax for a person who is physically disabled. This benefit is valid, spores, placement or their parts, such as:

   • are in the power of an individual entrepreneur;
   • join him for entrepreneurial activities.
   Submit - para. 1 clause 3 art. 346.11, Art. 400, 401 Tax Code of the Russian Federation.

   From 1st September 2015 organizations and individual entrepreneurs, who are in charge of the USNO, are required to pay taxes on the mine, as they are involved in the objects of the permanent mine, the tax base for which is designated as their cadastral property Yes.

   The taxation of trade and office lanes on the basis of cadastral varostation has been introduced in 28 regions of the Russian Federation, which have adopted the specificity of the tax base, and also confirmed the daily transfers of landmasses (FNP Ro sheet) dated May 29, 2015 No. GD-2-3 /647@) .

   In such a manner, “slavers” who live indestructibly in the designated regions must read the regional legislation before the need to pay a tax on the mine.

7. Well, of course, it is obligatory to maintain a managerial attitude at enterprises. The relevant legislation does not provide the necessary structure for business owners, and the remainder of this structure is transferred to the operational management of the business. For a skin care professional, it is necessary to know exactly how much hair is being paid. For this purpose, plan a budget, create a budget of income and expenses (BDR), plan your margin, create a budget for the loss of expenses and after the end of the financial period, create a budget for actually earning income and spending. Unfortunately, on the basis of my practical knowledge, I can say that the appearance of the organizations is far from being good. Spend very often (office, government spending, etc.) Spend uncontrollably. The sums will soon appear small, unless they are overspent on river spending, then the sums may turn out to be decent but not always true. It is necessary to regularly conduct inventory at your enterprise to monitor and identify shortages. Otherwise, you can spend pennies “on transfer to preparation” and at the same time, what is called “under your nose”, they simply spend it on a completely unorganized area and control.

Of course, you can worry about legal optimization methods forever. It should be noted that there are still no legitimate ways to optimize the supply, which is the subject of our research. For skin business, you need your own analysis and your patterns.

And finally, I would like to remind you that the tax inspectorate is increasingly checking companies on the reality of operations and their business nature. People have come to understand that "business meta". In this case, the removal of the tax benefit (change of the tax crop) cannot be considered as an independent business meta. And the lack of business activity can lead to the recognition of unclaimed tax benefits and, as a result, encourage changes in taxes as a result of the satisfaction.

Chi varto pay hundreds for “transfer to cooking”

While the author was writing this article, a new sheet of paper with the topic “Services from transfer to cooking koshtiv” was sent, and for an obscenely low price, a new package of documents, which is called “turnkey,” was sent out. Why pay hundreds of dollars to no one knows who for cooking and wearing vests?

Over the last two years, anonymous transfer schemes were revealed, billions of rubles in taxes were collected before payment, not to mention penalties and fines. The crime of “cash-out” can lead to both administrative responsibility and criminal responsibility for the article 199 Code of the Russian Federation, and dealing with dishonest counterparties will bring a short-term positive result.

There are no more than 100% ways to steal your business if your company is associated with “naked” offices and “one-year-old companies”. Of course, you can win the arbitration court, but you will not be spared special material liability in connection with the law 401-FZ. It is also possible to be involved in criminal activity.

Only one thing is asked: the time has come for Russian business to completely change its way of thinking and get out of the day.

As of 2017, tax optimization schemes that were until recently considered legal may result in business and legal action.

Thus, the Volgograd company received donations of 200 million rubles. through those who split up their business. Podatkova found out that several companies and individual entrepreneurs in different modes are one organization, and united them.

As a precaution: the inspection called the director for a subtle payment of taxes and demanded to pay everything that the company had foregone, as if it were on the illegal system.

The Constitutional Court accepted the reviewers. When a successful company went bankrupt, its employees were quietly arrested, and the defendants were put on trial.

Briefly, the position of the power of taxation can be formulated in this way. Thus, the president promised not to raise rates until 2019, regardless of the budget deficit. Otherwise, without protecting the Ministry of Finance, the taxes will be gradually shortened, and the FNP will seek to increase the collection of taxes for the development of tax optimization schemes. The remaining situation is one of the reasons for the increasing activity of inspectors.

How to optimize donations for assistance

Under the simplified payment system, the company pays either 6% of income or 15% of income minus deductibles, or no less than 1% of income. Also, the company pays insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund - which will change the single tax. If the object is closed, the income can be changed by up to 50% (Clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

Read the article in the electronic magazine “General Director” and find out about five legal ways to reduce the tax demand for additional assistance.

It is not entirely legal to introduce unsafe feed-in optimization schemes

Business fragmentation

The business is divided into a number of TOV and IP, which means transferring to a simpler payment mode. The stench closely matches the criteria of the Tax Code of the Russian Federation for the implementation of the simplified tax system, otherwise it would be too small to pay taxes for the legal system. the stones are being slaughtered

As an option, entrepreneurs can register a number of individual entrepreneurs controlled by the main company in order to forfeit UTII. For example, for the sub-sector of a trading platform, which is rented from the parent company. Prote the fact that many companies operate as one.

• A new technique for identifying subductive damage: how to treat it with FNP

The practitioner reveals

Irina Lebedeva, Vice-director of the EXPERTA Cultural Center, St. Petersburg

FNP intends to bring to the attention of the tax payer in order to fragment the business. For this purpose, the researchers inspect the premises and territory, test the pathogens, and analyze the decay of the bones on the rozarchunkovy shells. In this way, inspectors are trying to identify the person who is in charge of the warehousing workers, identify common storage areas, maintenance workers and other personnel.

How to develop suspicion. The company can confirm the strength of the vision of its organization and IP. You can find out about this:

• different legal addresses and office locations, as well as the number of interruptions in the manufacturing process;
• carried out by various individuals and service companies, to strengthen the preservation of publicity;
• the fact that the company does not terminate contracts with counterparties and does not reassign them to a related organization when it approaches the income limit on the simplified tax system;
• consolidation of retail spaces of individual entrepreneurs on UTII with their own cash registers, cash registers and warehouse premises in the company's areas.

butt

The inspectorate suspected the Metalurgservice company that it was splitting its business in order to preserve the right to UTII. I donated taxes, penalties and fines in the amount of 14 million rubles. The superechka reached the Presidium of the Supreme Arbitration Court of the Russian Federation.

The court decided to approve. You believe that the company truly began its activities and a new legal entity was organized on its basis. Such a provision was made also because the donation did not increase the number of other physical characteristics of the new organization. Their share became 75% of the statutory capital. The payer of taxes, which were intended to be the only real beneficiary, Volodymyr 25% (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/09/2013 No. 15570/12 with reference No. A60-40529/2011).

Registration of spіvrobitniki as individual entrepreneurs

Applicants are called and registered as individual entrepreneurs. Then the company arranges contracts with them for the provision of services. Labor lands are laid out more easily with workers whose plantings are transferred to a standard layout.

This tax optimization scheme allows you to protect on insurance contributions to the Pension Fund, on payments to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (up to 30% of the payment fund) and 13% of the PDF. Individual entrepreneurs have the right to use the simplified tax system, patents and UTII. It is obvious that instead of salary contributions, foreign workers pay 6% of turnover.

Regardless of those that individual entrepreneurs are responsible for paying obligatory contributions to funds (27,990 rubles in 2017) and 1% of revenue (if more than 300 thousand rubles), savings still come out of the question.

For certain types of activities, a patent system of filing or imputation may be used. For example, IT services are subject to a patent, and transport services are subject to both a patent and UTII. The donation amount for such individual entrepreneurs is not included in the income.

The practitioner reveals

Maya Zinov'eva, Financial Director of Bi-Consulting LLC, Moscow

The unsafety of the tax optimization schemes lies in the difference between the labor and civil law agreements. The subject of the employment contract is the labor process. This includes, for example, the need to go to work. And the contract for the provision of services obliges the individual entrepreneur to supply his pouch with his work. What is important is the result, and not the fact that a person goes to the office, starts a job herself or gets someone else.

Kerivnik encourages practitioners to register as individual entrepreneurs, restructures contracts and respects this with their mission. Workers continue to go to work according to their schedule, and go to the gate. And people learn about this when they drink from the subsidiaries. Such indications from the Federal Tax Service are sufficient to reclassify civil contracts with labor and collect taxes.

How to develop suspicion. The director is responsible for understanding that the functions of the plant can be transferred to the individual entrepreneur. Pozikov’s work on the territory of the Russian Federation is fenced off, and the law cannot supervise the services of outsourcing. Individual entrepreneurs can provide services by replacing the business process in the enterprise. For example, accounting, legal, transport. Whatever the service, the result may be extinct and become the subject of an agreement.

The agreement may transfer the formalization of the result and the signing of the act of assignment of services. And the axis of the binding IP cannot be switched on until it is adjusted to the labor regime. If you want to be a receptionist, you can work in the business office. For example, an accountant can process the original documentation at home.

Please remember that before the time of re-checking the deposits, we should be especially careful with the suppliers. Lawmakers are obliged to adhere to the same position as that of a deputy manager. Such individual entrepreneurs can, in fact, become providers of business services, and not simply lose their jobs.

The fact that the employee, who got married, became an individual entrepreneur and works with the same company, does not make the scheme obvious. However, suspicions on the part of the tax officer may cause further re-verification.

butt

Before our company, the director of the organization was killed, where a similar scheme of subordinate optimization was established. It’s a pity, it’s too late - already at the stage of the act of carrying out the verification.

Podatkova collected enough evidence in a simple way: she recruited all the defense companies. We collected information about the skin “intruder”: how to kill the robot, and how to kill the headache. About which people came from work, which meant they had to comply with the labor regime.

As a result, the tax reclassified all payments under contracts with individual entrepreneurs for payment of labor and charged all additional taxes for three periods. We managed to extend the hour of payment. Who was required to register the new legal entity in order to continue the main activity.

Fictitious lands with shell companies

The company prepares fictitious accounts, acts and invoices for the supply of goods (work, services) for the market or protected by one-woman companies. In fact, there is no guarantee, but the company can recover any money spent from expenses and withdraw the tax revenue. One-woman companies are also victorious in order to reduce the cost of paying the maximum permissible limit.

• How to check the counterparty before entering into an agreement in order to avoid subsidiary liability

Invert your partners in a new way!

Do you know that during the verification process, applicants may be afraid of any suspicious fact about the counterparty? It is very important for you to check with those with whom you are working. Today, you can safely remove information about your partner’s re-verifications, and worry about any damage that has been revealed!

The practitioner reveals

Irina Lebedeva, Vikonavchiy director of the cultural center "EXPERTU", St. Petersburg

At times, the inspectorate is responsible for bringing the control of the one-woman company under the control of the buyer and the buyer. For this purpose, the researchers analyze the financial and government activities of the two organizations and identify possible connections. For example, the outsourcer does the accounting. Otherwise, the offending companies have responded and dealt with fraudulent transactions from the illegal IP addresses.

Upon request, inspectors can obtain documents, inspect office premises, and provide additional training to personnel.

How to develop suspicion. The director is preparing up to three speeches.

First of all, check the power supply of the testers to ensure economical maintenance of the land. The company is responsible for showing the connections with the income that are being generated by the organization, or failing to eliminate them. For example, money was spent to obtain potential clients, or the company had to pay due diligence to buyers and money makers.

In another way, provide information about the process of selecting a postal manager and checking him for his trustworthiness. The FNP respects that the counterparty is not guilty of any tax liabilities and offenses, as well as the obligation to immediately lay down liability. So check out the information about the counterparty on the website https://service.nalog.ru/zd.do. On which portal is posted information about the people who fight the Borg from taxes and do not submit taxes to more fate.

Thirdly, provide business records and information about where meetings took place with representatives of the counterparty, confirming it with documents. We ask you, melodiously, to indicate with whom specifically from the Russian counterparties you have been in contact for your consent.

The destruction of the feed crops by the counterparty is further proof of your taking away the unprimed feed crop. This fact needs to be addressed. The inspection may report the unexpectedness and carelessness of the company, as well as those that it was aware of the failure of the counterparty. However, once the company confirms the fact of service, the claims can no longer be submitted to the counterparty. This logic emerges from the sheet of the FNP of Russia dated June 24, 2016 No. ED-19-15/104.4

Increase in working capital through positions

The money is paid to the company as a form of personal payment. Such contributions are not counted as income of the organization and are not subject to taxation.

This scheme of feed-in optimization is used when there is a shortage of resources in the company, or because of the demand, the size of the working capital is greatly increased. The mechanism of the position of a physical person generates penny income from PDV, income and tax under the simplified tax system. This is much more profitable, but not primarily the contribution of pennies or a loan.

The practitioner reveals

Maya Zinov'eva, Financial Director of Bi-Consulting LLC, Moscow

FNP submit claims in order to reveal a material benefit to the organization for unpaid positions. And also if the bonuses for korsistuvannya were established by agreement, but were not actually paid. Therefore, either put symbolic hundreds, or put them all.

If the position will not be reversed after the end of the term established by the contract, then the tax inspectorate will regard it as a pardon to the Borg. This amount will become a profit of the organization, for which you have to pay a tax on the profit. If the position moves to 600 thousand. rub., For the operation, I owe the greatest respect to Rosfinmonitoring.

How to develop suspicion. Before the formation of such an agreement, it is necessary to ensure the understanding of all minds: the purchase of hundreds of items, the term of rotation, and the entire vikoristanya. Since there is no way to turn around money from the lines, you will have to pay additional fees for their continuation. Please note that the law does not limit the extent to which the contract can be extended.

It is not possible to redeem positions from ready-made proceeds received for goods, work or services (instruction to the Bank of Russia dated 10/07/2013 No. 3073-U “About the construction of ready-made expenses”). It is necessary to immediately withdraw the money from the bank account and then dispose of it. Otherwise, the General Director will face an administrative fine for violation of cash discipline of 40 thousand. crb.

Submission to the contract (leasing schemes of subscription optimization)

The parties, for example, can substitute leasing land for the purchase and sale agreement. The payment is referred to as payout, but is also referred to as leasing payments. The leasing agreement allows the tax payer to accelerate depreciation. Then the property of the object is written off from the income tax in the morning.

Another option: the parties do not specify an advance payment in the contract, but set out the terms of the agreement. This allows you to pay the maximum allowance at the moment of increase, and not with an advance payment.

Leasing schemes of tax optimization make it possible to delay the moment of tax payment and simplify the tax bill.

The practitioner reveals

Kira Gin, Career partner of the legal company “Gin and partners”, Moscow.

At the hour of reconsideration, the depositors begin to pay attention to the leasing agreement. You should be wary because the term of the agreement will be smaller, the lower term of permanent depreciation is mine, and in the document itself there are no minds that are in power to the leasing agreement itself (item, seller, term, payment, mind).

In addition, the contract sometimes forgets to indicate on which balance the insurance is being made. In such situations, tenants can reclassify leasing as purchase and sale.

It is possible to bring the scheme up to date from the position of the FNP only with the help of the testimony of certificates. I am guilty of knowing that the position covered up the overpayment.

How to develop suspicion. The term of the leasing agreement can be avoided from the basic terms of similar agreements for the entire type of main.

For example, the term for leasing an undamaged lane can cost 10 rubles. It is important that this term is not too much less than the term of depreciation of the object. It is also necessary to adhere to the leasing agreement of all minds. The ideal option is an agreement with a leasing company. You are definitely not suspicious of the inspectors.

In order to reduce the risks, at the time the purchase and sale agreement is concluded, it is necessary to return the deposits to the buyers.

If the leasing scheme for tax optimization is opened, then the company will be called for non-payment of tax benefits. You don’t pay for leasing payments, you don’t pay for the maximum permissible income and the income tax.

This possibility is even more important for any organization, since it significantly changes payments and the amount of donations. In the course of this activity, with the maximum possible benefit and power, significant results can be achieved.

It is necessary to pay taxes to the organization in order to reduce the level of payment requirements. The selection of tools for the implementation of activities and the stagnation of assets that is obtained during optimization is referred to as supply planning.

Important: optimization is subject to the approval of Part 7 of Article 3 of the Tax Code of the Russian Federation, since all inaccuracies in legislative acts can be corrected by the payer.

Tax Code of the Russian Federation Article 3. Main aspects of legislation on taxes and fees

7. All unexplained doubts, blurring the ambiguities of legislation on taxes and fees, fall on the back of the tax payer (tax payer, insurance deposit payer, tax agent).

In the Hodі Optimіzetsiybna, the borderly respected vicoristan is accessible to the izhrumenti, the lawsuits of the legislation is overcome by the post -nibeen, to the Sami of the fundamental of the health of the District Daiy.

You can find out how to conduct a competent audit and optimize your training in this video:

What is it needed for?

Optimization of inflows instantly completes a number of assigned tasks:

• Our best plan is to change the amount of expenses that are collected for tax payments;
• Submission optimization is a guarantor of company security;
• The process of forming tax payments lies in the unique data of the company, including the affiliated company.

Important: the main goal of optimization is to choose the most suitable delivery system to enable you to change the financial burden on the company and ensure the successful implementation of the optimization system in your work.

Effective planning of donations

The entire process of changing the supply base consists of several preparatory stages:

• Acceptance of decisions by the warehouse of the principals on the basis of expert work of the facists using methods for reducing the tax demand;
• Collective training of managers, accountants and lawyers;
• Systematic monitoring of the company’s organizational approaches and new legislative acts;
• Vivchennya methods of this directly;
• Analysis of similar enterprises with a similar supply system to this galus.

Submission optimization schemes may emphasize the nature and specializations.

Before the first group, the following methods should be used effectively:

• Select a new taxable subject;
• Transition to a new activity option;
• establishment of a new tax jurisdiction;
• Maximize the number of available tools provided by the government on a daily basis to the organization;
• vykoristannya of a pleasant form of contractual containers;
• Active cultivation of oils and drinks.

Other options may include:

• The fragmentation of the ruler's processes here, one large-scale operation is divided into a few simple ones that can function independently;
• Replacement of deposits, the essence of which is the process of revising civil law norms during the legal registration of sovereign inheritances;
• Podatkova - a connection is established between the payment of the deposit and the period of its molding;
• Direct change in the supply base – removal from the supplied system or an entire main object without negative consequences for the company;
• Shifting the supply chain to a satellite enterprise - the formation of a special organization to which all fiscal obligations of the main company are transferred;
• Adopt a desktop policy to ensure maximum optimization;
• Victory benefits and preferences in different group categories - this option has become available through the adoption of low bills with the method of preferential payment in different categories, categories, groups;
• Substituting jurisdictions in management will mean replacing the pressures of organization in localities with stagnant optimization – this option transfers between legislative bases independent enterprises to pay tax rates on you pay local and regional taxes.

Defined optimization of submissions.

External and internal supply planning

This action for the purpose of unique payment of taxes is regulated by law, and can be divided into methods of internal and external planning.

To internal methods refer:

• Use of special modes;
• cessation of tax credits;
• Cloud options in regional policy.

External methods, and the very special methods themselves, are:

• replacement of activity;
• replacement of an object;
• Substitution of jurisdiction.

Important: internal options are less open, since all planning processes are carried out within the organization without changing the registration address or type of activity.

In this case, there is a competent distribution of costs for the depreciation rate, the establishment of special regimes, subordinate loans and additions and other legal methods.

As you plan, be careful to keep an eye on the balance between plans and payments.

Methods for optimizing flow distribution

Optimization of supply flow has several options, which are also subdivided:

1. Optimization of income tax:

• Commission agreement and authorized replacement of purchase and sale in this way it is possible to cancel the extension by paying the tax. you can find out how to correctly formulate a commission agreement for the sale of goods;
• The addition of the mine in parts, then it became necessary to expand the number of rocks in addition to the objects of the project in the amount of 40,000 rubles, at the time of deduction it is written off immediately;
• Vikoristana of the depreciation premium or the coefficient that is moving forward.

1. Optimization for mainno:

• Revaluation – decrease in the value of the mine to change tax payments;
• Repair work instead of reconstruction – the state transfers the reduction of subcutaneous goiters for the period of repair of the premises;
• Adding to the inviolability under the assumption - the legislation does not transfer the reduction of taxes from the purchase of bodivel for resale or those that do not vikorize further from the ruler's method.

1. Optimization in production:

• Payment of premiums instead of financial assistance - premium payments are subject to a lower rate, less financial assistance, for which it is necessary to deduct insurance contributions from 2011;
• Average compatibility instead of FIFO – a quick write-off of the average factory price is the best option;
• Repair of the Modern-free deputy is the method of the Modernіzatsya of the reconstructions of the pytkatovs vartim Main, the same for the re-renovation of the workshop is more than the vicoristovati repairs, Yaki Vikratyki Zavitka Vitrati on the nyogo;
• A non-linear method of depreciation with a minimal term - depreciation must be carried out during the early period of operation of the mine, in which case its addition to the first lines significantly reduces the supply base;
• Transport costs are in full compliance with the norms.

1. Optimization for additional simplicity:

• Zastosuvannya of regional pilgas;
• I will put the business under the borders of the mind;
• Forgiveness and UTII. How to obtain UTII for individual entrepreneurs - find out;
• Transfer of the pottery to the simplified tax system;
• Changing the object of refurbishment.

Classification of optimization of supply flow.

How to put all these methods into practice

In practice, the constant optimization of taxes for the improvement of key principles will bring benefits to the enterprise without costly surpluses for the state treasury.

However, remember that for the fiscal service, these methods are not positive and about all the cunning federal tax authorities, the FNP is aware of the fact that they will significantly change the budget, which is connected with the subsidized legislation of the country. There are new acts that will change the number of legal tax minimization schemes bazi.

At all times, when changing payments from taxes, you must adhere to the following principles:

• The effectiveness of reducing the data base;
• Legality - all schemes are guilty of emerging from the clearings of the law or on the stand of the law;
• Reliability - this scheme is responsible for the last three hours;
• Inexpensiveness - optimization is not responsible for causing harm to businesses and services.

Decommissioned borgs

The receivables and credit obligations of an enterprise, due to the benefits of legislation, are permanently ancient, so this term can be interrupted and printed again at the right time for reversal, which has now reached the optimum. zatsіyu donations.

Based on the List of FNP of Moscow dated April 17, 2007 No. 20-12/036354, a number of actions are included in this section:

• partial payments;
• Reversal of interest;
• Formation of the act of slaughter;
• Please about the restructuring of the Borg;
• Statement about the origin of the borgs

Readiness for ship inspections

Before starting to plan your deductions, you should consult with lawyers in order to determine the options for disputed issues with the tax authorities, which can often be clarified in a simplified form, so as not to undermine the legal ground at the time of protection, and then They will change their positions and impose penalties.

Important: in this case, it is necessary for the mother to provide proof of their actions, which can be in a more material form - an official document, video materials, etc.

Visnovok

Optimization of contributions is an effective way to change the financial burden of an enterprise, however, many similar schemes are subject to the law, and not many schemes associated with the risk and folds.

You can see the options for optimizing your income tax in this video: