For small businesses, three special regimes are offered - UTII, patent and USN.

When working on a patent or imputation, the tax is calculated according to the formula and does not depend on the actual performance indicators. No matter how much revenue you receive, the amount of tax will be constant and known in advance.

The simplified tax system is of two types - with the object "income" and "income minus expenses". The first type is more beneficial for those who have a small share of expenses or have difficulties with documenting them.

Depending on the range of activities, these tax regimes can be combined. For example, an entrepreneur can trade under a patent and provide services under the simplified tax system.

Method 2 - Take advantage of the reduced rate

In a number of regions, preferential rates for the simplified tax system are provided for small businesses. Moreover, those who have registered an individual entrepreneur for the first time have the right to take advantage of tax holidays during the first two years of work. During holidays, the rate is 0% and no tax is paid at all. Benefits are established by regional law.

Method 3 - Document all expenses with supporting documents

On the simplified tax system with the object “income minus expenses”, the tax base is reduced by the amount of expenses paid. An important condition: a supporting document must be issued for the expense. So, the cost of purchasing goods is confirmed by an invoice, and for purchased services - by an act. If the documents are not issued, the tax office will not accept the costs for tax calculation. Which, of course, will lead to an increase in the amount of tax.

Method 4 - Forget VAT

Entrepreneurs working on special tax regimes are often faced with the fact that customers ask for invoices with the amount of VAT allocated in them. However, the application of the special regime exempts from paying this tax.

If you meet the client halfway and submit documents indicating VAT in them, this tax will have to be paid to the budget in addition to your regular tax payments. Taking into account the fact that the VAT rate is 18%, and there can be no deduction from this tax under the special regime, an impressive amount can be paid. Therefore, it is much more profitable to offer the client a discount, but not to allocate VAT in the documents.

Method 5 - Reduce tax on fixed contributions

Payment of fixed contributions is inevitable for individual entrepreneurs. But at application of the simplified tax system or UTII, entrepreneurs have the opportunity to reduce the tax by deducting the paid contribution from it. Moreover, you can deduct both the mandatory and the additional part of the contribution. On the simplified tax system 6% and on UTII, contributions are deducted directly from the amount of tax, on the simplified tax system 15% they are included in expenses.

The main condition for the deduction of contributions is the fact of their payment. At the same time, IP contributions can be paid until December 31. If you postpone payment until the end of the year, you will have to pay taxes at an increased rate during the year. Therefore, quarterly payment of contributions in equal installments is recommended. This payment mechanism allows you to evenly reduce taxes throughout the year.

Method 6 - Employees will help you save

Organizations and entrepreneurs that attract employees are forced to pay insurance premiums. In addition, employees have to pay sick leave. But there is no evil without good! Paid contributions and sick leave can be deducted when calculating taxes.

Method 7 - Choose the best contract

Often, the tax consequences depend on the form of the contract with the client. Suppose the business is that you take the goods for sale. In this case, it is better to conclude an intermediary agreement (agency or commission). Then only the amount that you earn on the transaction will be included in the income.

An alternative in such a transaction may be a contract of sale. But having concluded it, the income will have to include the entire amount received from the final buyer.

Method 8 - Take Advantage of Losses

On the simplified tax system of 15%, the tax can be reduced by the amount of losses incurred in previous periods. This mechanism is called loss carry forward. If any of the previous years was unsuccessful and led to a loss, this loss is reflected in the tax return. In the following year, you will be able to deduct this loss when calculating tax. It is reflected in a separate line in the KUDIR and the declaration.

Method 9 - Pay taxes without errors

It is easier to make a mistake in calculating a tax or in drawing up a payment than you might think. Such an oversight can have serious financial consequences. After all, having discovered it, the tax inspectorate will require payment of arrears, penalties and fines.

Method 10 - Control the timing

It is extremely important not to violate the deadlines when paying taxes and filing reports. A delay of at least a day can "fly a pretty penny" - the requirement to pay fines and penalties will not be long in coming.

You will receive legislative news, advice on how to reduce
taxes and cases of entrepreneurs

Do not pay taxes - the dream, perhaps, of every citizen. And what can we say about individual entrepreneurs, for whom taxes are a real burden, significantly reducing their, sometimes so meager, profit. Let's figure it out, is not paying taxes on individual entrepreneurs a reality or a criminally punishable act?

“Of course, you may not notice that everything is going well for you.
But the tax office will definitely notice.”
folk wisdom

So, according to the rules Russian legislation the only way to avoid paying taxes is stop doing business. This is quite obvious: no activity, no income, no taxes. However, the disadvantages of this method significantly overlap the imaginary savings: the task of the entrepreneur, after all, is to work and earn. But what to do if the individual entrepreneur is already operating, but simply has not managed to get his first profit yet? Or in the case when this tax period for individual entrepreneurs became unsuccessful, and there was simply no profit? And how not to pay taxes on IP in this case?

The legislator gives a clear answer: legal options for tax evasion / income concealment / fee evasion No. Any offer of financial advisors to help with tax exemption is a banal scam. At the same time, not only the consultant is at risk, but the individual entrepreneur who succumbed to persuasion.

Consequences of tax evasion

As statistics show, it is tax evasion that is considered one of the most common types of offenses and crimes in the sphere of the economy. Everything is obvious: the desire to increase profits leads to the fact that the entrepreneur becomes simply sorry to part with it. He begins to wonder: how not to pay taxes to IP, looking for any ways to evade payment. Most of the time they are illegal. However, the state, represented by law enforcement agencies and tax inspectors is also on the alert: most of the illegal tax evasion schemes used are known to them. Finding out which individual entrepreneurs do not pay taxes is a matter of time.

Currently, liability for violations in the field of tax payment is enshrined in the Criminal, Tax and Administrative Codes of the Russian Federation.

More “soft” penalties for violations in this area are provided for in the Tax Code. Art. 122 of the Code establishes liability for non-payment (or partial payment) of tax due to the deliberate underestimation of the tax base by the taxpayer or incorrect calculation of tax. Penalty for this act: a fine of 20% of unpaid taxes.

Criminal punishment for tax evasion from an individual is also enshrined in the Criminal Code of the Russian Federation, in Article 198.

“The crime is committed by intentionally not submitting a declaration or by including deliberately false information in it. The damage must be caused on a large or especially large scale. The large amount is fixed in the amount of 600,000 rubles for 3 years, but this amount must exceed 10% of taxes payable.

Especially large amount - 3 million rubles within 3 years, the amount must exceed 20% of taxes payable.

It is important that the individual entrepreneur has duty file a declaration, but did not do it consciously. Possible punishment: a fine of up to 300 thousand rubles. (with a particularly large amount - up to 500 thousand rubles), arrest for up to 6 months, imprisonment for up to one year (with an especially large amount - up to 3 years).

Concerning administrative responsibility, then for an individual entrepreneur, punishment is provided for late submission of a declaration (Article 15.5 of the Code of Administrative Offenses).

So is the imaginary savings in income worth such risks? Most often, a simple acquaintance with the norms of the law (or rather, with threatening liability) is enough to leave thoughts of tax evasion in the past. As they say, taxes + penalties + fines = wasted time + damaged nervous system.

Way out of the situation: we optimize taxation

In order to most productively and successfully conduct their business, an individual entrepreneur needs to choose the most appropriate taxation system, taking into account the characteristics of the activities carried out.

Currently, such taxation systems are legally fixed as:

1. General system of taxation
2. Simplified system (popularly - "simplified")
3. UTII ("single tax on imputed income")
4. Patent
5. ESHN (tax for entrepreneurs engaged in agricultural activities).

Let's take a look at the features of these systems. Standard - general system. It provides for a rate of 13% on personal income, plus - insurance payments for yourself, property tax, VAT. Who benefits: those whose activities involve working with clients and those who carefully keep accounting records. This system is considered the most difficult in terms of calculations and submission of documentation.

Simplified (6%) implies a significant reduction in tax on the amount social contributions. If you pay such contributions monthly (quarterly), you have a real a chance to completely cover taxes. This is one of the real options to not pay taxes as an individual entrepreneur.

But for the transition to the simplified tax system, there are limitations on the amount of total income for nine months: it should not exceed 45 million rubles.

The patent system also provides a number of bonuses, especially for those who registered as an individual entrepreneur in 2015. Certain categories of such entrepreneurs who have chosen the simplified tax system or patent system, will be able to pay taxes at a zero rate for six whole years. Enough time to get back on your feet. In general, it is also impossible not to pay taxes on individual entrepreneurs in this case, this is just a temporary “indulgence”.

You need to know that the cost of a patent depends not only on the type of activity, but also on the region of residence.

ESHN and UTII are quite profitable with the right approach, however, they are not open to all categories of entrepreneurs. ESHN - fixed taxes, which do not depend on the profit received at all. UTII also allows you to reduce the tax on the amount of social contributions.

The choice of taxation system requires an individual approach. Each of them can be beneficial for some categories of individual entrepreneurs, while the perfect one is not beneficial for others.

Legal ways to reduce the tax burden

So, in conclusion, a few tips for optimizing taxation:

• choose the appropriate taxation system;
• scrutinize legislative framework, in particular - the norms of the Tax Code of the Russian Federation;
• study the technique of calculating taxes in the chosen taxation system (or seek help from specialized organizations);
• use various automation programs tax accounting, which greatly facilitate the life of an entrepreneur (especially a beginner).

The most “reasonable” approach that allows you to avoid paying taxes is to hide income from regulatory authorities, which is contrary to the law and is fraught with far from positive consequences. Therefore, we will try to consider what can be done legally in order to reduce the amount of taxes paid by one or another enterprise.

Of course, one should not hope for the existence of some magical ways to globally reduce the tax burden, subject to compliance with existing legislation. Directly in practice, the process associated with minimizing tax payments is determined by actions that make it possible to save a little here and there, which leads to the formation of more serious positive assets.

In particular, it provides for the use of various benefits or a regressive taxation scale. Since the article was originally aimed at legal methods to reduce the tax burden, we will not consider, for example, the work of one-day firms that help not entirely honest businessmen to evade taxes quite effectively and tell everyone that I do not pay taxes to individual entrepreneurs. Moreover, at the moment, the state, represented by regulatory authorities, has begun to systematically combat this phenomenon and is achieving good results in this regard, so you should not take risks by giving preference to such methods.

In our case, we will consider a number of the most effective ways that have an effective impact on reducing tax payments.

Income tax reduction

The definition of profit implies accounting for income and expenses, since it is the positive difference between them that is the income of a commercial organization. This leads to the conclusion that a reduction in income tax is possible using two main options, such as reducing income or increasing expenses.

The simplest application of the first rule is, for example, a refusal to register a certain part of the goods or an elementary non-receipt of revenue in full or in part. Which, as has been said before, is not the right and reasonable way, so it will have to be abandoned.

Now let's turn to the second option and try to determine how to really and legally increase costs. Several methods can be used here. For example, in most cases it is possible to attribute capital expenditures to current ones. Take the same work related to the alteration of premises or the building as a whole, which can be perceived from the point of view of reconstruction, or can be classified as repair.

In this case, the best option is to recognize the ongoing work as a repair, since such expenses can be correlated with the expenses of the current period, which has an impact on the decrease in profit taken into account for taxation.

If we attribute these costs to reconstruction, they will automatically be taken into account in the calculations that determine the cost of the building. Accordingly, income tax will be calculated taking into account this circumstance, which involves dividing the entire amount into equal shares relative to the service life of the object. Also, the amount of reconstruction will be taken into account as the assets of the enterprise, which will lead to an increase in the base taken into account during the calculation of property tax.

Another example concerns conducting market analysis by contacting a marketing company. At the same time, different wordings can be prescribed in the contract for marketing services, revealing the essence of the order. Instead of the phrase “ordering marketing services”, you can use a phrase such as “conducting marketing research”. In principle, both formulations are maximally consonant, but in practice they are far from being equivalent.

The first formulation allows this type of expenses to be recognized as current and, on the basis of this, to reduce profit. The second option for writing a contract, which involves conducting marketing research, already initially involves spreading the entire amount under the contract for a long period of time, often including several quarters.

Approximately the same result is achieved when a leasing transaction is preferred instead of a sales contract. The benefit here can be seen in the fact that the acquisition of real estate on the basis of a standard contract relates the cost of depreciation, and this is quite expensive. In turn, leasing payments are taken into account in the period when they are made and this is much more effective in terms of reducing tax payments.

tax incentives

To date, tax incentives have ceased to be an effective tool used to reduce tax payments. To a greater extent, this is due to the fact that indulgences of this type have recently been reduced by the state to a minimum.

At the same time, some preferential opportunities still remain. For example, you can go the way of increasing working capital with the help of cash assets that you want to receive from the founders or the parent company. True, here it is necessary to take into account such a condition as the compliance of the minimum share in the authorized capital (50%), so that you can use the assets without taxing income.

Although, the tax benefit is still very ambiguous here, since the founders can send money to the subsidiary company exclusively from net profit. Based on this, it can be assumed with full confidence that income tax on the transferred funds has already been paid. This circumstance practically eliminates the effect of using this method on a regular basis.

If the company is large and its financial transactions are more related to the field of foreign economic activity, then the presence of this type of conditions allows you to minimize tax payments or not pay taxes at all to individual entrepreneurs using offshore zones. This method is the most effective, but requires a serious approach on the part of entrepreneurs in terms of the legal component of the business.

Offshore zones are distinguished by a rather comfortable tax regime, and this applies to a greater extent to formations of this type that are created abroad. Enterprises that have received registration in a particular offshore are exempt from paying regular payments, since the entire tax burden is replaced by a single fixed contribution paid once a year. This is the meaning of the fact that Russian enterprises engaged in export activities prefer to make deals with their subsidiaries located in offshore zones.

This type of activity allows you to avoid standard taxation, since the Russian exporter attributes the remuneration paid to the intermediary to his own expenses, which leads to a decrease in the amount of taxable profit, now we can say that I do not pay taxes for individual entrepreneurs. Also, thanks to foreign offshore companies, the names of the founders of companies registered in these zones remain secret. Therefore, it is impossible to prove that transactions are carried out between firms that are practically owned by the same persons, and this eliminates price controls. In addition, the tax authorities in such situations do not show any noticeable interest in the founders in terms of levying tax on profits.

Cash

In order to reduce taxes, some firms try to increase costs by creating artificial conditions for the occurrence of this opportunity. Almost the same scheme works here as in the case of one-day firms, when a fictitious contract is concluded for the performance of certain works. As a result, the majority Money returned to the customer's account.

This method is quite popular, but in no way corresponds to the letter of the law. Agreements of this type can be interpreted in terms of their application to reduce taxes in order to obtain the so-called unaccounted for funds. In practice, this can be qualified under such a concept as sham transactions.

On the part of the tax authorities, various sanctions are possible, which are imposed for writing off funds for expenses and for the fact that, as such, there are no contractors under the contract. Typically, regulatory authorities successfully track down firms engaged in this type of activity. This allows them to identify the entire chain, which includes customers and partners.

VAT is a markup on a product or service, which forms the so-called value added, which is charged by the seller from the buyer and its calculation is based on the amount of turnover. At the same time, it is extremely difficult to reduce the amount of VAT charged for crediting to the budget, since for this it is necessary to distort or underestimate the results of the company's activities related to the sale of goods or the provision of certain services. Hence the dubious legality of this approach to reduce tax payments.

At the same time, not all goods are subject to VAT. For example, some categories of medical goods sold through organizations created to support the disabled are exempt from this type of tax, of course, IP will not be able to pay taxes at all. In addition, there is a reduced VAT rate in relation to children's goods and to a fairly serious group of food products (from 10 to 20%). Full list benefits of this type can be found in the Tax Code, in particular, in articles such as 149-164.

Of greatest interest is the increase in the "water" VAT. This option is popular because it is not classified as a “sham deal” and is aimed at reducing the amount that must be paid to the budget.

In practice, this is done by acquiring goods, property or paying for any services with non-taxable funds. This refers to a variety of loans or credits. The use of this method involves the exclusion of VAT, included in the cost of goods or services, from the amount of taxation, which is intended for payment to the treasury.

If the loan received is large enough, then the tax burden using the above method will be significantly reduced, since the amount of VAT saved will be significant. At the same time, the repayment of borrowed funds, preferably received from the founders or partner companies, can be carried out within an extremely extended period of time, which also creates an additional positive effect.

Exemption from VAT based on Art. 145 Tax Code of the Russian Federation

An effective and legal way to reduce VAT can be considered the compliance of the company's activities with the requirements of Art. 145 of the Tax Code of the Russian Federation. In particular, it states that this article can only be used by those organizations and entrepreneurs who, as a result of their commercial activities during the past quarter, received revenue within one million rubles. In this case, the amount of revenue is calculated excluding sales tax.

At the same time, excisable goods are not subject to this article, and VAT paid at customs as part of import operations cannot be deducted.

In order for this option, which provides for VAT exemption, to become available, it is necessary to prepare documents for submission to the tax authorities, along with a written notification justifying this right.

These documents include:

1. Extracts from books of sales or accounting of expenses and income, if it concerns individual entrepreneurs.
2. Corresponding extract based on balance sheet in relation to organizations.
3. A copy of the journal intended for registration of invoices.

Deadlines for submission of documents must be respected. For example, mailing is a deadline no later than the 14th day of the month that will be recognized as the starting point grace period. As for the personal submission of documents to the tax authority, it is determined by such a deadline as the 20th.

The total duration of the grace period provided for by law is twelve months. Its prolongation is possible only after the expiration of the entire period with the provision of the same package of documents. The same applies to the refusal to use Art. 145 of the Tax Code of the Russian Federation by an individual entrepreneur or organization.

The benefit may be automatically terminated if the amount of revenue exceeds the established limit or any other violations of the conditions prescribed in the article under consideration occur. The immediate cancellation of the benefit is considered to have entered into force from the month when the violation was recorded. Therefore, tax deductions in the form of VAT for this month must be paid in full.

By the way, you can mention the occurrence of a certain inconvenience due to the use of such benefits for partners who purchase your products or use the services you provide. This is due to the inability on their part to reduce the amount of payments for VAT included in your goods or services.

Disabled use

Common deductions to the budget include property tax, which has been calculated and paid according to unchanged standards for several years. Its calculation and payment is carried out on the basis of such a law as "On the tax on property of enterprises", and the formulas for calculating this tax can be found in the instruction number 33 of the State Tax Service of July 8, 1995.

Reducing tax payments on this tax is achieved in several ways. For example, it is possible to use benefits and reduce the value, and in some cases the number, of real estate objects on the balance sheet of the enterprise. In addition, property tax can be waived if at least half of all employees of the enterprise are disabled. This calculation should be based on the average headcount, which also includes full-time employees who work at the enterprise under contracts or are external part-timers.

Typically, a company that is going to follow this path of reducing tax deductions employs disabled people with the lowest possible salary payments. At the same time, entrepreneurs can work with specific disabled organizations, which greatly simplifies the process of cooperation with a similar category of citizens.

The greatest benefit is received by companies that transfer all their property to the balance of a disabled organization with its subsequent use on a lease basis. In this case, there is a decrease in income tax, which is reduced by the amount of rental payments.

It may also be of interest to sell goods on the basis of commission agreements concluded with suppliers. Due to the fact that the commission agent cannot act as the owner of the goods, the average annual value of his property decreases and, accordingly, the amount of tax decreases. If a company operating on these principles has large inventories, then it can receive significant savings in tax payments.

sales tax

The sales tax rate is not significant as it is only 5%. At the same time, from a formal point of view, this tax is paid at the expense of buyers, since it forms the price tag of a product or service. However, companies with a solid turnover are forced to pay serious amounts associated with this tax, which are passed on to buyers. Therefore, it is somewhat wrong to refuse to reduce these tax payments in a legal way, since this may affect the final price of a product or service, which is important in the conditions of fairly fierce competition that currently exists.

The emergence of new rules has led to a change in the playing field in the retail market, which provided the seller with more opportunities to increase competitiveness. In particular, modern legislation provides for the collection of the tax in question only from individuals who pay in cash. Based on this, it is possible to get rid of the sales tax if you go for a non-cash payment method ( bank cards are not involved in this process).

For example, an organization may open a cash desk directly on the trading floor, working with a particular bank. This situation is beneficial for both parties of trade transactions, since the seller receives a competitive advantage, and the buyer receives a 5% discount. Such an approach should not cause any difficulties, but at the same time, companies with large outlets who sell high-value goods, such as household appliances or cars.

More unusual examples include this option of legally waiving sales tax i.e. do not pay taxes, as an interaction with the buyer on the basis of an agreement in which the first is entrusted with the purchase of a specific product in favor of the latter. A feature of this option is that the proceeds received from the transaction is a commission, and this automatically eliminates the need to pay sales tax in relation to the amount that forms the wholesale cost of the goods.

The only, but important, disadvantage of this approach is the complex process of formalizing the relationship between the buyer and the seller. Too many documents are required to confirm each transaction. Therefore, this type of sales is possible, but it is not very promising.

Useful articles:

Features of filling out a payment order for an individual entrepreneur Application for the liquidation of an individual entrepreneur Certificate of state registration IP

ipregistr.ru

How can an individual entrepreneur pay less taxes under various taxation regimes?

Hello dear readers! This article is addressed to all individual entrepreneurs.

Payments to the budget are a fairly significant expense item for many individual entrepreneurs. Therefore, they usually do not like to pay. However, it must be done - this is the law.

Not everyone knows that an individual entrepreneur can absolutely legally minimize the amount of tax deductions. This opportunity is very important, because in times of crisis, entrepreneurs seek to reduce their costs.

It is possible to reduce the burden of budgetary payments, but it is necessary to act in full accordance with the law, without allowing violations. There are many ways for an individual entrepreneur to pay less taxes. Let's get to know them.

Choosing a taxation system

The general system, assigned by default when registering an individual entrepreneur, is very costly, as it involves many payments. Yes and management financial statements with OSNO is a rather complicated procedure. Therefore, OSNO is rarely used by entrepreneurs.

It can be beneficial in special cases - for example, when an individual entrepreneur works only with those enterprises that pay VAT.

Other, special, taxation systems are more popular, which allow you to pay less taxes and keep reporting simpler. This:

• Simplified (STS), divided into 2 types, depending on the tax base (“income” or “income minus expenses”).
• The patent system (PSN), which covers only certain types of activities. Paying for a patent is equivalent to paying a tax.
• UTII, in which contributions are calculated based on the estimated income established by law. The actual profit does not play any role. For information on how to correctly calculate the UTII tax, read HERE.

All of these modes are voluntary. But if you plan to minimize taxes, we recommend that you immediately apply for the transition to one of them upon registration. Since only when using the simplified tax system, PSN or UTII, it is possible to significantly reduce the tax burden by legal means.

tax holidays

Since 2015, newly formed individual entrepreneurs (working on the simplified tax system or PSN) have the right to tax holidays, when they are generally exempt from paying income tax. However, Federal Law No. 477-FZ of December 29, 2014, which gives the right to a grace period of two years, suggests that local authorities should independently decide on the introduction of such vacations in the region. In fact, this law is not yet in force in all subjects of the Russian Federation.

Therefore, if you are only planning to register an individual entrepreneur, you need to study local legislation to find out if you can use the reduced rate of 0% within 2 years.

We reduce the tax burden on the simplified tax system and UTII

Taxation under the simplified system has 2 rates - 6% and 15%. At a rate of 6%, the entrepreneur's income is taken into account, and at 15%, the difference between income and expenses.

In the second case, the taxable base can be reduced if you increase your costs. How to do it? An individual entrepreneur needs to keep absolutely all checks confirming the facts of expenses. Even if these are insignificant costs aimed at meeting the personal needs of the individual entrepreneur, they can always be reflected as material costs associated with entrepreneurial activity.

With the simplified tax system and UTII, it is possible to minimize tax payments by paying fixed insurance premiums (since 2017, they have been paid to the Federal Tax Service).

• If the IP works without employees, he can reduce income tax due to paid insurance premiums for pension and medical insurance. For example, if an individual entrepreneur, according to calculations, must pay 30,000 rubles under the simplified tax system for 2017, then he can reduce this payment by 27,990 rubles, that is, by the amount of mandatory payments. If the difference is negative, then the income tax is reduced to zero.
• If an individual entrepreneur has hired employees, then the tax amount can be reduced by a maximum of 50% due to payments to the Pension Fund, FFOMS and FSS made FOR EMPLOYEES (not for themselves).

It is important to know that all deductions are possible only if all payments are made on time. Since advance payments on the simplified tax system or UTII must be made every quarter, in order to reduce them, insurance premiums must also be paid every quarter.

Example: for the 1st quarter of 2016, an individual entrepreneur without employees must pay an advance payment in the amount of 3,500 rubles. To reduce it to zero, he needs to make a contribution to the OPS and CHI in the amount of at least 3,500 rubles in the same quarter.

There are also tax breaks for individual entrepreneurs working on OSNO. For example, when paying property tax, there is a benefit for entrepreneurs who provide jobs for the disabled. If employees with disabilities are more than 50% of the total staff, then property tax does not need to be paid.

As you can see, the legislation provides some opportunities to reduce the tax burden. Use them, and then you can significantly reduce your costs. I wish you good luck in your business!

Do you have any questions? Ask them in the comments to the article!

Sincerely, Sergey Chesnokov

on-www.ru

Ways to avoid paying taxes to individual entrepreneurs and other forms of institutions without breaking the law

How can you save money on payments to the budget and not break the law? Of course, it's very simple not to pay taxes at all: just stop selling goods, building houses, serving customers. One thing is upsetting, that with such an approach, there is no corresponding income. Joking aside, the reduction of the tax burden (as economists beautifully put it) must be taken into circulation in detail, and this problem cannot be solved at random. The most radical way to save on taxes is to hide income from the state. Benefits will be provided, but not for long. Such a brash approach to taxes will lead to scrutiny by regulatory authorities. And yet, many companies are created in Russia that live for 5-6 months and then disappear without paying taxes. Basically, they carry out operations related to foreign trade or cashing. The tax authorities do not like such firms very much. However, proof of malicious intent in the actions of the owner of a one-day company (even if he is caught) is not an easy task. And even the official closure of the abandoned company until recently was quite difficult. The planned liquidation of many "dead" firms by the state began only this year. And it is one of the priority tasks of the ongoing re-registration of enterprises. It should be recalled that criminal liability is provided for large-scale tax evasion. Regarding the legal methods of saving on taxes, one should also not have any particular illusions here: there is no such consultant who, even in the most sophisticated way interpreting the law, would advise how to pay two hundred rubles instead of two hundred thousand. The process associated with the minimization of tax payments is based on the principle “a penny saves a ruble”. Here they used benefits, there they used a regressive taxation scale, etc. As a result, we get a slightly smaller amount of taxes at the output, subject to the laws. Next, we will consider the most common ways to minimize the most significant taxes for business at the moment. Before that, you should make a reservation: universal recipes are not present here. Each given scheme is akin to a homeopathic remedy: for each "patient" the dose is selected individually. Undocumented and ill-conceived movements with taxes of the “helped a friend” type threaten with the most nasty consequences. Tax incentives - as a way to reduce tax Until recently, small businesses had the opportunity to enjoy benefits that reduce income tax. Like a four-year tax holiday for some types of business. But such concessions were cancelled. The benefit, which allows to reduce the income tax, by the amount invested in the development of production, has also sunk into oblivion. But still, some options that make it possible to save on this tax remained. It happens that for urgent replenishment of the company with the help of working capital, assets received from the founders or the parent company are used. Such infusion, subject to ownership of not less than fifty percent authorized capital businesses will not be subject to income tax. But there is one nuance here. The founders can allocate money for their subsidiary only from the net profit. It turns out that the tax on the transferred funds has already been paid. And therefore, the regular use of this method will not give a tangible effect. The following ways to reduce income tax are based on different options calculation of taxable income. It is well known that it is calculated as the difference between expenses and income. Thus, a decrease in taxable income is possible in two ways: either by reducing income or by increasing expenses. Entrepreneurs use the first method quite often: they erase the memory of the cash register or do not punch cash receipts, do not credit cash receipts, do not take into account the goods sold. Obviously, this way of minimizing taxes leads to familiarity with the criminal code. Therefore, we omit it. With regards to increasing costs, then, using imagination, it is quite possible to save a certain amount here. There are also two viable options here. One is related to the transformation of capital expenditures into current ones. So, essentially similar types of work caused by the alteration of a room or building can be presented as a reconstruction or repair (even a major one). The second option is preferable. Here, the expenses of the enterprise will be comparable with the expenses of the current period and will lead to an immediate decrease in taxable profit. The costs of reconstruction are fully attributed to the cost of the object being reconstructed, and in the future, when calculating income tax, they will be taken into account in equal shares throughout the entire period of the building's service life, for a period of 30 years or more. Of course, it is more expedient to reduce part of the tax immediately. In addition, the amount of reconstruction will be included in the assets of the enterprise, and this increases the basis for property tax. The following example is from the same topic: a trading firm entrusts a marketing company with the analysis of a certain market segment. When concluding an agreement, the following wordings are possible here: “provision of marketing services” or “conducting marketing research”. The differences, at first glance, are minimal. However, the costs in the first case can be added to current costs and thus reduce profits. In the second version of the interpretation of the contract, when a “marketing research” is ordered, the amount paid under the contract will need to be posted to expenses over at least several quarters. A similar result can be achieved by acquiring fixed assets through a leasing transaction, rather than a sale and purchase agreement. Lease payments (similar to rent payments) are included in expenses at the time they are made. And when buying equipment or real estate in the traditional way, then the transfer of expenses incurred by you will be carried out over time through depreciation - this is no longer so profitable. Please note that the use of the described schemes is allowed when interpreting ambiguous points, but in no case when replacing documents or facts. Cash-in There are firms that artificially increase their costs. The vast majority of cases of this operation, fit for one-day firms. When concluding a fictitious contract with them for the performance of work, a significant part of the money is eventually returned to the customer. It is clear that this method, not taking into account its popularity, is against the law. Contracts entered into with the aim of reducing taxes and obtaining "unrecorded money" may qualify as sham transactions. It must be borne in mind that the tax authorities usually know the firms conducting such transactions. Therefore, the check may reveal all their clients and partners. That will entail sanctions from the regulatory authorities. Sanctions are possible here, both for the fact that the contractor under the contract does not actually exist, and for the write-off of funds for expenses (if the contract is drawn up incorrectly, or when the subject of the contract is illiterately formulated). It makes it possible to save on payments to the treasury on the basis of profit and registration of a company in offshore zones. Let's make a reservation right away: the use of these methods is "aerobatics", since it requires not only the most serious legal support, but also large financial expenses. In addition, offshore companies will be able to show themselves really effectively only when making foreign economic transactions. How it works? In offshore zones, especially foreign ones, business is attracted by a very mild tax regime. Enterprises registered here pay only an annual fixed fee rather than making regular mandatory payments. This explains why domestic companies supplying goods for export very often make deals with their own subsidiaries from offshore zones. In this scenario, a significant part of the proceeds from the transaction will avoid taxation. And the only thing left for the Russian exporter is to include the remuneration due to the intermediary as part of his own expenses and thereby reduce the taxable profit. In addition, foreign offshore companies do not disclose the names of the founders of companies working for them. This makes it possible to withdraw transactions between firms dependent on each other from price control. And relieves the founders of the increased interest of the tax authorities on the subject of paying income tax. With regards to domestic offshore zones such as Kalmykia, the Republic of Altai, the benefits they provide are too insignificant. In order to take advantage of preferential rates (which apply only to local taxes), it is necessary to prove that a particular enterprise works on it, and not just listed. And this is sometimes hard to do. The collection of value added tax is carried out by the seller from the buyer and is calculated based on the turnover. And this means that it is extremely difficult to reduce the amount of VAT due to be credited to the budget, and this will require distortion or underestimation of data on sales or services. The legality of this approach is also very questionable… Not all goods are subject to VAT. For example, some medical products that are sold by organizations of the disabled are exempted from it. In addition, most food and children's products are subject to a reduced VAT rate of 10% from 20%. You can get acquainted with the list of benefits in articles 149-164 of the Tax Code of the Russian Federation. The option with a legal increase in the "water" VAT deserves special mention. To reduce the amounts payable to the budget (they are the difference between the amounts paid by the supplier and received from the buyer). Particularly captivating in this option is that it is not a sham deal. It appears as follows. With attracted funds that are not taxable (for example, borrowed or credit), either goods or some other property, services or works are purchased, and then the VAT that was included in their cost is deducted from the total amount of taxation payable to the treasury . Provided that the loan is of a significant size, in this case, the tax burden of the enterprise as a whole is noticeably lightened due to the saved VAT. You can repay the borrowed funds (which can be obtained from the same founders or a friendly firm for a long time) slowly. The next way to reduce VAT is when a company is exempted from paying it on the basis of Article 145 of the Tax Code of the Russian Federation. This right to receive such an exemption will have individual entrepreneurs and organizations that, over the past three months, have received from the sale of goods, the provision of services, the performance of work, excluding sales tax, in the amount of not more than one million rubles. But at the same time, trade in excisable goods is not allowed during the specified period of time. In addition, such an exemption does not apply to the amounts of VAT paid to customs upon importation. In order to exercise the right to exemption from VAT, it is required to personally deliver or mail to the tax office papers and a written notice that justify the right to exemption. These documents are: A copy of the journal of issued and received invoices; extract from the book of accounting for expenses, income and business transactions (regarding individual entrepreneurs); extract from the balance sheet (for organizations). The deadline for submitting documents and notification is no later than the 20th day of the month from which you plan to use the right to exemption (in the case of mailing, no later than the 14th day). The law provides for a release for a period of 12 months, after which (but not earlier) it can be extended or refused by providing a similar package of documents. This benefit ceases to apply to the payer from the moment the amount of proceeds exceeds the specified limit or any other condition is violated. The benefit is considered invalid from the month when this event occurred. And VAT is payable for that month in full. There is another inconvenience. When you receive an exemption, you will be at risk of losing purchasing partners. Since they are deprived of the opportunity to reduce their accrued VAT based on the amount of tax included in your goods or services. Entrust property to the disabled One of the oldest Russian taxes is the property tax. It has been operating unchanged for several years now. At the same time, the procedure for paying and calculating this type of tax is regulated not by the Tax Code, but by the Law of the Russian Federation “On the tax on property of enterprises”. The calculation of this tax is made according to the formulas specified in the instructions of the State tax service dated 08.07.95 No. 33. There are also two direct ways to save on this tax. The first is by reducing the cost and quantity of property on the balance sheet of the enterprise, and using the benefits provided by law. First of all, it should be noted the complete exemption of enterprises from property tax, if at least half of its employees are disabled. As a rule, a company wishing to take advantage of this benefit enrolls disabled people in the state for a symbolic salary. An agreement with a specific disabled organization is not excluded. It is doubly beneficial when it is possible to transfer all available property to the balance sheet of a preferential enterprise and use it on the basis of a lease agreement, because It will be possible to reduce income tax due to the cost of rent. The following option is also interesting: on the basis of commission agreements, a trading company sells goods, and these agreements are concluded with their suppliers. Since the commission agent cannot be the owner of the goods, the average annual value of the property on which the tax is levied will be reduced. The sales tax is temporary. And the rate on it is low - a maximum of 5%. But, nevertheless, representing a turnover tax, this type of tax is inevitable, and based on the volume of regulated payments by reputable firms, it can reach significant amounts. The entrepreneur formally pays it not from his own pocket, but takes it from the buyer of his services or goods, its amount is included in the retail price. But in a competitive environment, even such an insignificant increase in price at first glance may well be the cause of a drop in demand. The new rules for paying sales tax have given the seller more opportunities to reduce sales tax than before. In accordance with the tax legislation, only settlements with individuals for cash are subject to this type of tax. And it's very easy to bypass it. Elementary payment by bank transfer (excluding plastic cards). So the company can open a cash desk right on the trading floor for operations from a friendly bank. There are even more exotic examples, as an option: the conclusion of an agreement, according to which the buyer entrusts the seller with the purchase of a specific product for himself. Here the trick is that the revenue under the contract is only a commission. Thus, the seller is exempt from sales tax on the amount of the wholesale value of the goods. Since it is the money provided for the fulfillment of the wishes of the buyer. This option has one - the only significant drawback: the execution of too many documents. Since, for each individual transaction, the seller is obliged to form almost an entire dossier, the purpose of which is to justify the targeted nature of the funds received.

Tax optimization: methods and schemes of 2017

Taxes are the main revenue part of the budget of any state. These are compulsory, obligatory and gratuitous payments, therefore, the desire of the recipient of income or the owner of property to reduce them is understandable. Of course, novice businessmen are also interested in how to reduce LLC taxes or how individual entrepreneurs pay less taxes. There really is such an opportunity, and for this it is not necessary to break the law.

The right to apply tax incentives and choose the most profitable taxation option is enshrined in the Tax Code and is confirmed by the Constitutional Court of the Russian Federation. Reducing the tax burden by legal methods is called tax optimization and is fundamentally different from tax schemes.

What is a tax scheme

The tax authorities call the scheme methods of conducting financial and economic activities with a high tax risk. Unscrupulous optimizers, offering various methods to reduce the tax burden, separate these methods in this way:

• white schemes permitted by law;
• gray schemes that use flaws or inaccurate interpretation in the law;
• black schemes, the purpose of which is tax evasion in clear violation of the law.

In fact, legal ways to reduce tax payments are not a scheme at all. These are methods of tax optimization permitted by law, we will talk about them further. All other schemes that allegedly reduce the tax burden in some magical way are well known to the tax authorities. Such methods are called tax evasion and are punished accordingly, up to serious criminal liability.

One of the most popular high tax risk schemes is the cashing out of LLC money for the personal purposes of members. The reason for its demand is that, from the point of view of taxation, there is a fundamental difference between individual entrepreneurs and LLC. An individual entrepreneur can freely and at any time withdraw legally earned funds from the business. However, such ease in the disposal of money is a kind of payment for the risk, because in which case, the individual entrepreneur is liable for obligations with all his property.

OOO is entity, but it is created by individuals interested in generating income. The difficulty lies in the fact that an LLC participant cannot simply take money from the cash desk of his organization or withdraw it from a current account. Even if the participant is the only one and manages his company himself, the money of the LLC does not belong to him. He can receive part of the profit in the form of dividends, and he has the right to do this no more than once a quarter and subject to a number of conditions. In addition, having received dividends, the business owner must also pay tax on them - at a rate of 13%. It becomes clear why the illegal cash-out scheme is so popular with company owners - after all, you want to get income from the business quickly, in the required amount and without paying additional taxes.

For the illegal withdrawal of money from the organization, the owner needs an intermediary. It can be a one-day company or an individual entrepreneur (sometimes for this, the LLC participant himself is registered as an individual entrepreneur). An agreement is concluded with an intermediary for the provision of services or payment for goods, payment is transferred, fictitious documents are issued confirming that the services were provided and the goods were received. Further, the money, minus the commission to the intermediary (about 5%), is returned to the owner, but already as an individual. Such a scheme is not only well understood by the tax authorities, but also carries a great risk that the intermediary will run away with the money, and the "far-sighted" owner will be left with nothing.

In addition to options for outright tax evasion (in this case, tax on dividends), illegal tax schemes offer a variety of ways to underestimate income and inflate the taxpayer's expenses. We recommend that you do not trust such proposals, especially if you try to independently assess the risks of white and black tax optimization methods.

Legal ways to save on taxes

1.Choose the most suitable taxation system for you. This is the foundation of tax optimization. Special tax regimes allow organizations and individual entrepreneurs to pay a very small part of their income to the budget. Taxpayers who choose USN Income or UTII, has the right to reduce the calculated tax by half, due to the payment of insurance premiums for employees. Individual entrepreneurs on the simplified tax system and PSN can work within the framework of tax holidays for two years after registration, the tax for them will be zero.

What is the best taxation system for LLC

What taxation system to choose for individual entrepreneurs

2. Check the integrity of your counterparties. This is especially important if you need to keep track of expenses within your taxation system (OSNO, STS Income minus expenses, ESHN). If your counterparty is found to be dishonest, then the costs of the transaction with him will not be accepted by the tax office, respectively, you will have to pay more taxes, even if the business transaction was real and economically justified.

3. Follow the requirements for concluding contracts. In addition to the fact that each type of transaction has its own conditions, without which the contract will be recognized as not concluded, there are requirements for the details and form of the document. Be sure to check the authority of the person who signs the contract, without this the transaction will not have legal consequences.

4.Keep and keep primary documents that confirm the fact of a business transaction. Without primary documents, transaction costs will not be taken into account, the tax base will be larger, and the tax from it will be higher.

5.Develop the right accounting policy. In accounting and tax accounting, there are a lot of nuances of recognizing income and expenses, depreciation, creating reserves, accounting for fixed assets, etc. Depending on the specifics of your business accounting policy help legally reduce tax base and payments to the budget.

6. Study the risk criteria for on-site inspections and try to reduce them. Planned field checks in most cases, they end up with additional taxes and fines. These risks are easier to prevent than to deal with their consequences.

7. Observe the deadlines for submitting reports, declarations and paying taxes. Although this method does not directly save taxes, it allows you to avoid the accrual of fines, arrears, penalties and problems associated with blocking a current account.

8. Entrust tax optimization only to professionals with extensive experience and excellent reputation! This is perhaps the most important way to save on taxes. Remember that you, not your dubious advisers, bear the risks for the implementation of illegal tax schemes.

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deduction from tax agent in the reporting year what is

To avoid conflicts with regulatory authorities, an entrepreneur must submit reports and pay taxes on time.

In the article we will talk about violations related to the payment of taxes and tax reporting and the responsibility that comes with it.

Violation of deadlines for the submission of tax returns

For each month of delay, a fine of 5% of the unpaid tax amount is threatened, but not more than 30% and not less than 1000 rubles. If the tax is paid, but the declaration is not submitted on time, then the fine will be only 1000 rubles.

The blocking of the account is removed the next day after the submission of the declaration.

Failure to fulfill the duties of a tax agent

Penalty 20% unlisted tax.

In some cases, an individual entrepreneur must pay tax not for himself, but for another person. For example, an entrepreneur with employees must pay personal income tax on their salary, and an individual entrepreneur renting state property must pay VAT on rent.

For non-compliance with obligations, a fine of 20% of unremitted tax is provided.

And for providing false information, a tax agent can be fined 500 rubles for each document with distorted information.

The conduct of commercial activities of the IP is controlled by the Federal Tax Service. Violation of tax legislation entails the imposition of penalties.

The procedure for applying tax sanctions to individual entrepreneurs

The legality of conducting activities is established during the registration of IP. Conducting commercial activities without official registration is sanctioned by law.

Signs of doing business are:

• Manufacture, use, sale of property, material assets for the purpose of making a profit.
• Carrying out transactions with the execution of contracts.
• Keeping records of transactions.

Conducting activities without state registration entails punishment under the Administrative Code of the Russian Federation. Acts have consequences for a person in the form of a fine of up to 2 thousand rubles. The minimum amount of sanctions is 500 rubles, but the maximum amount is almost always charged.

Violation of the terms of registration (Article 116 of the Tax Code of the Russian Federation) entails a fine from the Inspectorate of the Federal Tax Service. The amount is 10 thousand rubles in the absence of income. If revenue was received in an unformalized period, the amount of sanctions increases to 10% of its value and is charged in the amount of at least 40 thousand rubles.

Conducting IP activities without issuing a license for types that require licensing also entails punishment under the Code of Administrative Offenses. If, as a result of the activity, damage is caused to the state or individuals, sanctions can reach the amount of 300 thousand rubles. Based on the results of damage determination, a person may be held criminally liable.

Important! It is possible to prevent the imposition of fines in the course of conducting commercial activities of an individual entrepreneur in compliance with the law. To prevent the receipt of sanctions, it is required to study the provisions of laws and acts or contact tax and accounting specialists.

Sanctions for violation of accounting rules

In the process of doing business, an individual entrepreneur must keep records of assets, income and expenses. Based on the accounting data, the amount of taxes indicated in the declaration and paid to the budget is determined. The Tax Code of the Russian Federation (Article 120) provides for a fine for gross violation of accounting rules for the absence of:

• Primary accounting forms confirming the expenses incurred and accounting data.
• Fixing transactions and availability of accounting registers.
• Regular ignorance or incorrect reflection on the accounts of business transactions, the movement of material assets, cash and other assets.

The amount of the sanction is set at 10 or 30 thousand rubles if a violation is detected over several periods. The minimum amount is provided for individual entrepreneurs who have paid the full amount of taxes. If, in case of violation, an underestimation of the base is revealed when calculating taxes, sanctions are imposed in the form of 20% of the amount of non-payment with minimum size collection of 40 thousand rubles.

Each system has its own accounting and document management procedures. UTII has the most minimal accounting, in which the individual entrepreneur only records the physical indicator. Lack of accounting for income, property, assets with UTII does not entail a fine from the IFTS. Accounting requirements for UTII are simpler than a patent, when buying which you need to take into account income to prevent excess.

Late reporting

Based on the results of the income received or under taxation with a fixed amount of payment, the IP must file declarations.

Reporting is submitted:

• Within the period specified for each declaration form separately. For example, for UTII, a deadline is set for the 20th day of the month following the end of the quarter.
• On the forms adopted for the reporting period. If an individual entrepreneur submits declarations of an unspecified form, the reporting is not considered submitted.

Find out what forms are relevant in reporting period, you can on the official website of the IFTS or from tax consultants. When submitting reports on an outdated form, the inspector has the right not to accept the document. What should I do if the reporting is submitted on the last day of submission and there is no time for revision? The declaration must be sent by mail and then the correct document must be submitted.

If an individual entrepreneur does not conduct business, it is necessary to submit "zero" declarations in which there is no data. Individual entrepreneurs submit reports with no data in the absence of movement of material assets, receipt of revenue and other indicators characterizing activity. For failure to file declarations on time with lack of data, a fine of 1,000 rubles is imposed.

In cases where a situation arises with the failure to submit reports for which the amount payable is accrued, the penalty is charged from the accrued tax. The amount of sanctions is 5% of the amount of the tax liability, but not more than 30%.

Companies with a headcount above a certain limit must submit declarations electronically. For violation of the procedure for filing reports, a fine of 200 rubles is imposed.

A special case of IP reporting

A special place among the declarations is occupied by UTII reporting. The system is used in the conduct of certain areas of activity. If the entrepreneur switched to UTII, but does not conduct business, zero reporting does not appear. The taxation is based on the data of a physical indicator. The tax is levied only in the period of application of UTII and does not depend on revenue.

UTII reporting is submitted from the date of registration and until the date of filing a notice of termination of its application. If the taxpayer does not file a declaration upon the actual termination of activities, but before the notification is submitted, a fine will be imposed on the individual entrepreneur.

Late tax payment

The amount accrued according to the declaration must be paid to the budget within the time period established by the Tax Code of the Russian Federation for each tax separately. For example, for UTII, the payment period is set to the 25th day of the month after the end of the quarter, and for fees to funds, the 15th day of the month. The consequences for the IP will be expressed in penalties and fines. The penalty is calculated daily at the refinancing rate in force in the period.

If the tax is not paid in full, the amount of sanctions is collected in the amount of 20% of the understatement. When imposing sanctions, the unintentional nature of the decrease in the amount of the obligation is taken into account. If the IFTS authorities prove the intent of the taxpayer, the amount doubles.

A fine is imposed if the supervisory authority notices non-payment. The amount of the sanction should be revealed during the verification and reflected in the decision. If a taxpayer, for example, UTII, has not paid the tax on time due to an erroneous understatement of the base, then the question arises of what to do next.

In this case it is necessary:

• Pay the missing amount and submit an updated declaration.
• Submit updated data or pay to the budget.

If the taxpayer has paid before filing the return, no penalty will be imposed. At the time of submitting the clarification, the required amount is available and will be taken into account as payment.

Fund sanctions against individual entrepreneurs

except tax office, accounting control is carried out by extra-budgetary funds. Similarly, sanctions are imposed on the IFTS for failure to provide information, reporting and non-payment of contributions.

Fund inspectors resort to imposing fines:

• In case of violation of the deadlines for the payment of contributions, penalties are charged.
• In case of refusal to submit the required forms and information, 200 rubles are charged for each document not received by the fund.
• Late payment due to underestimation of the base is punishable by a fine of 20% of the contribution not paid on time.
• In case of late filing of reports with accrued contributions, a penalty is charged in the amount of 5% of the unpaid amounts for each month of delay. The maximum sanction is 30% of non-payment.

The predominant number of violations is revealed in the process of inspections. Control authorities use programs that automatically monitor violations of taxpayers. According to the revealed data, inspectors appoint cameral and field inspections.

Important! Control authorities can apply sanctions only within 3 years from the period of violation. The earlier date is subject to the statute of limitations.

What to do if a fine has been awarded? The individual entrepreneur must pay the amount to the budget within the time period specified in the decision or requirement of the control authorities. Paying sanctions is different from paying taxes. The amount must be paid taking into account the CCC payment. IN payment order it is necessary to indicate the document and its date on the basis of which the fine is paid.