Profit tax optimization methods. Methods and methods for optimizing income tax for individuals and legal entities. Ways to reduce the amount of VAT payable

economic sciences

• Akhmetova Elmira Rakipovna, Senior Lecturer
• Suleimanov Nail Gizarovich, student
• Bashkir State Agrarian University

• REVENUE
• PLANT PRODUCTION

The article optimizes revenue by increasing crop production at the AGLI farm

• Investment proposal for the production and processing of sugar beets
• The state of the crop and livestock industries in the SPK im. M. Gorky, Ilishevsky district
• Analysis of the crop production industry on the example of the enterprise JSC "Armkhleb"
• The state of the crop industry in the SPK "Hero" of the Chekmagushevsky district
• Accounting for the financial results of agricultural organizations

Income is the increase in economic benefits resulting from the receipt of assets ( Money, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

From a practical point of view, income represents the gross inflow of economic benefits in the course of an enterprise's activities. They are divided into revenue and other income.

Revenue - income from ordinary activities (sale of products, provision of services in accordance with the statutory documents).

Net revenue is sales revenue less indirect taxes (such as VAT, excises and other obligatory payments), fees and discounts on individual transactions.

Other income represents income from activities not related to the main activity (fines received, income from the sale or lease of the company's assets).

The relevance of the chosen topic is due to the fact that the final, positive effect from the activities of the enterprise is profit.

The object of the study is the farm "Agli". The farm is located in the Chishminsky district, in the village of Babikovo, Centralnaya street, 1a.

The main activity is crop production combined with animal husbandry (mixed farming). The authorized capital of the farm as of December 31, 2013 amounted to 2,877 thousand rubles.

Horizontal reporting analysis is a comparative analysis of financial data for a number of periods. This method is also known as "trend analysis".

In part financial statements the most common horizontal analysis of the balance sheet, income statement; less often - a statement of cash flows, changes in capital.

Let's carry out a horizontal analysis of the report "On financial results", using the data of the balance sheet. (Table 1)

Table 1 Horizontal analysis of the report "On financial results" of the farm "Agli" for 2011 - 2013 (thousand roubles.)

Table 1 shows that the proceeds from the sale of the farm increased significantly compared to the base period (from 49,713 thousand rubles as of December 31, 2011 to 75,233 thousand rubles as of December 31, 2013). For the analyzed period, the change in sales amounted to 25,520 thousand rubles. The growth rate was 51.33 percent.

Gross profit as of December 31, 2011 was RUB 17,809 thousand. During the analyzed period, it increased by 4,453 thousand rubles, which should be considered as a positive moment, and as of December 31, 2013, it amounted to 22,262 thousand rubles.

Profit from sales as of December 31, 2011 amounted to 17,809 thousand rubles. For the analyzed period, it, like the gross profit, increased by 4,453 thousand rubles. and as of December 31, 2013, the profit from sales amounted to 22,262 thousand rubles, as well as the gross profit, remained at the same level.

An indicator of a decrease in the efficiency of an enterprise's activity can be called a higher growth in cost in relation to revenue growth. Cost growth, while revenue grew by 51.33%, amounted to 66.03%.

Proceeds from the sale of products, works, services occupies the largest share in the structure of the balance sheet profit of the enterprise. Its value is formed under the influence of a number of factors, the most important of which are: cost, sales volume, the level of current prices.

An important factor affecting the amount of profit from the sale of products is the change in the volume of production and sales of products.

In KFH "Agli" we will increase the production of crop products.

A significant reserve for increasing crop production is to improve the structure of sown areas. To increase the land fund of the economy, it is possible to withdraw land from negligent owners and companies that do not use the land or use it for other purposes, it is also possible to increase the area by introducing abandoned land and unclaimed shares into circulation. Thousands of hectares of fallows, low-productive hayfields and pastures, shrubs, wetlands can be turned into productive lands.

Table 2 Reserve for increasing production by increasing the area under crops.

Let's add 400 ha to the sown area of ​​grain crops, 50 ha to the area of ​​potatoes, and 20 ha to the area of ​​open ground vegetables.

Let's find the actual yield in 2013, centners per 1 ha. To do this, we divide the amount of grain produced (c) by the sown area (ha). That is, 43923 centners / 2662 hectares = 16.5 centners per 1 ha. We will do the same with potatoes and open ground vegetables.

The actual production volumes for 2013 are 43,923 centners of grain crops, 30,448 centners of potatoes and 21,340 centners of open ground vegetables. Find the volume of production for the future period. To do this, we multiply the possible sown area by the actual yield. The results will be entered in the table.

According to the results of the calculation, it can be seen that the volume of production will increase by 20730 centners, including grain crops increased by 6600 centners, potatoes by 3460 centners. and open ground vegetables by 10670. By increasing the sown area of ​​grain crops by 400 ha, the area of ​​potatoes by 50 ha and the area of ​​open ground vegetables by 20 ha.

Bibliography

1. Zikunova I. V. Management of the financial performance of the company [Text]: study guide / I. V. Zikunova. - Khabarovsk: RIC KhGAEP, 2012 (Khabarovsk). - 123 p.
2. Ionova A.F., Selezneva N.N. The financial analysis. - M.: TK Velby, Prospekt, 2011. - 624 p.
3. Korablev A.I. Economic aspects of the management activities of enterprises: financial results and management efficiency [Text]: textbook for masters of the direction 521500 "Management" / A.I. Korablev. - St. Petersburg. : [b. and.], 2010. - 45 p.
4. Novashina T.S. The financial analysis. - M.: MFPA, 2012. - 192 p.
5. Pekhterev, VV Endogenous and exogenous factors of competitiveness of market entities [Text]: dissertation abstract for the degree of Cand. economy Sciences: 08.00.01 / V. V. Pekhterev. - M., 2010. - 30 p.
6. Rakhimov T. R. Financial management [Text]: textbook. allowance T. R. Rakhimov. - Tomsk: Publishing House of the Tomsk Polytechnic University, 2012. - 104 p.
7. Sitnikova VV Analysis in the system of managing the financial results of the activities of industrial enterprises [Text]: abstract of the dissertation for the degree of Cand. economy Sciences: 08.00.12 / V. V. Sitnikova. - Yoshkar-Ola, 2012. - 18 p.
8. Tereshina V.V. Analysis in the financial performance management system of manufacturing enterprises [Text]: monograph / VV Tereshina. - Yoshkar-Ola: String, 2011 (Yoshkar-Ola). - 207 p.
9. Technologies for improving financial results. Practice and methods / V. G. Balashov, V. A. Irikov. - 2012 (M.) . - 671 p.
10. Management of costs and financial results of the organization [Text]: monograph / N. A. Ignatushchenko [and others]; ed. M. V. Solovieva. - Kemerovo: Kuzbassvuzizdat, 2014. - 275 p. - 600 copies.
11. Helfert E. Technique financial analysis. - St. Petersburg: Peter, 2013. - 640 p.
12. Chuev I.N., Chueva L.N. Complex economic analysis economic activity. - M.: Dashkov i K, 2012. - 368 p.
13. Shakhvatova M. V. Methodology of formation and execution of budgets as a tool for managing income, expenses and financial results of the enterprise [Text]: abstract of the dissertation for the degree of Cand. economy Sciences: 08.00.10 / M. V. Shahvatova. - Ivanovo, 2010. - 20 p.

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1424

I am an extreme opponent of using standard methods of tax optimization, suitable "for everyone" from a stall to an international holding, because each business is unique, just like its owners. But the use of intellectual property can be not only a universal, legal and relatively safe way to optimize income tax, but also a tool for building a group of companies based on a business goal and without accusations of fragmentation.

In this article, we will tell you how to use intellectual property objects for tax optimization, how a beneficiary can receive a confirmed income with the help of royalties, which objects are better to use and what price to set for them. In order not to be unfounded, we will, as always, use the current judicial practice, and in order to be understandable and not boring, we will use visualization.

Intellectual property is regulated by the fourth part of the Civil Code of the Russian Federation, in accordance with paragraph 1 of Article 1225, legal protection is provided to sixteen types of intellectual activity and equivalent means of individualization of legal entities, some of them require state registration, some do not:

Registration with Rospatent takes time: for example, registration of a trademark takes more than one year, but the effect is worth it:

Founder and CEO AO, entered into a license agreement with itself for the use of the utility model "Road Guardrail". The organization used a utility model in its activities and paid 75 million rubles a year for it, because of this, the profit of the JSC was only 300-500 thousand rubles, and even dividends were paid from it - about 50 thousand rubles a year.

Such a cost structure could not fail to attract the attention of the tax authorities, and the utility model itself seemed to them a far-fetched and unoriginal thing. But the court pointed out that Russian legislation does not set limits on the maximum amount of royalties paid under license agreements. A “reasonable” percentage is determined to establish the amount of royalties.” The utility model was actually used in the activities of the company, was registered with Rospatent and it is not the business of the tax authorities to evaluate its originality.

Please note that the copyright holder has not registered himself as an individual entrepreneur. In our opinion, this was fraught with the danger of reclassifying activities for receiving remuneration under a license agreement into entrepreneurial (systematic and aimed at generating income), in addition, the organization, as a tax agent, withheld 13% of personal income tax, instead of the possible payment of the simplified tax system of 6% by the copyright holder herself, if she would be registered as an individual entrepreneur.

Most likely, such a scheme was chosen in order not to put your expenses under the control of the bank and not fall under the comprehensive and blind 115-FZ, including when transferring money from an individual entrepreneur's account to your personal one.

And where is the VAT optimization? After all, the payment of royalties in the amount of 75 million rubles did not lead to the possibility of deducting it? The answer is simple, but not popular: there is no VAT optimization when using intellectual property, just as there are no other legal ways to optimize this indirect tax (separation of VAT and non-VAT flows, as well as ways to “transfer” it to another organization in the group companies or deferment of its payment does not count).

A significant amount of payments under the agreement gives an answer to a popular question among taxpayers: “How much money can be transferred for an object of intellectual property?”. Despite the victory of the taxpayer, we note that the concept of “reasonable” interest under a license agreement is an estimated concept, and therefore controversial.

(Resolution of the Arbitration Court of the Volga District dated January 31, 2019 in case A72-3656/2018).

In the judicial practice of previous periods, there is a statement about the limits of the market range of royalty rates in the amount of 0.09-9% (Resolution of the Arbitration Court of the Moscow District of July 13, 2016 in case A40-153860 / 2015). Note that we also advise our principals to adhere to the specified price range.

Most often, taxpayers use a trademark as an object of intellectual property (as the simplest and most universal object, the right holder of which can be any organization or individual entrepreneur).

In this case, the organization incurred an on-site tax audit by using one-day firms (in this part, the tax authorities won completely), but the attention of the tax authorities was also attracted by the costs of a trademark in favor of individual entrepreneurs. Firstly, the Federal Tax Service drew attention to the possible interdependence of individual entrepreneurs and LLCs (the general director of an LLC and an individual entrepreneur were personally acquainted, and this is suspicious at the present time), and secondly, a royalty of 2% of the proceeds for a trademark is not too much ? And they removed the LLC's expenses under the license agreement in full.

The courts did not agree with this, indicating that the organization actually used this trademark; the facts of multiple deviations of the transaction price from the market level, in conjunction with other circumstances, indicating the consistency of actions of all participants in the chain and the direction of their actions to obtain unjustified tax benefits, the tax authority has not established.

(Resolution of the Arbitration Court of the Volga District of September 27, 2018 in case N A12-33423/2017).

Even the use by the parties of a license agreement of the same taxation systems (OSN) does not protect organizations from tax claims. In this case, the tax authorities did not like the fact that the related party transferred the exclusive right to the trademark under a license agreement, and the licensee undertook to use it in the form in which it was indicated in the annex to the agreement, but actually used it in a different color scheme. Note that the tax authorities during the field trip tax audit only this “suspicious” fact was dug up, which, in our opinion, indicates either a poor-quality pre-audit analysis, or the custom nature of the audit, or the unprofessionalism of the inspectors.

The tax authority immediately came to the conclusion that, in fact, CJSC Vyksa Khleb did not use the trademark in the form in which it was registered in the State Register of Trademarks and Service Marks, i.e. was not used in the activities of the Company, which means that payment under the license agreement cannot be accepted as part of the expenses, since they were not aimed at generating income and were generally economically unjustified.

We must pay tribute to the court, which indicated that the trademark was used with minor changes in terms of the color design of verbal and pictorial elements that did not change its essence.

As for economically unjustified costs, the court cited the “ancient” but current one: the reasonableness of expenses that reduce income received for tax purposes cannot be assessed in terms of expediency, rationality, efficiency or the result obtained, since, by virtue of the principle of freedom economic activity the taxpayer carries it out independently at his own risk and has the right to independently and solely evaluate its effectiveness and expediency.

(Decision of the Arbitration Court of the Nizhny Novgorod Region dated December 25, 2018 in case A43-7762/2018)

An object of intellectual property is an intangible asset and costs money. Sometimes big ones:

IP Vyperailenko in 2007 registered the trademark "Koliz" (the letter "K" is made in the form of crossed sticks of sausage), and in 2012 LLC "TD Koliz", which is not alien to him, tried to register the trademark "KOLIZ" and was eventually refused: the trademark turned out to be similar to the degree of confusion with the trademark "Koliz", the copyright holder of which was IP Vyperailenko O.V.

IP Vyperailenko O.V. in 2015, he filed a lawsuit with the Arbitration Court against TD Koliz LLC for a ban on the use of the KOLIZ trademark, the case was dismissed due to the approval of the settlement agreement of the parties, according to which: TD Koliz LLC transferred IP Vyperailenko O.V. rights to the trademark "KOLIZ" for 500 rubles (with a market value of 68 million rubles) and undertook to pay compensation in the amount of 1% of the organization's turnover during the use of the trademark, and then undertook to pay compensation to the individual entrepreneur in the amount of 1.5% of the turnover organizations per year. In total, it turned out to be 102 million rubles, the individual entrepreneur received a writ of execution, transferred the money to his account (the bank could not block it - the court decision was executed), and then cashed it out.

The tax authorities considered that the organization and the individual entrepreneur, acting in concert (being actually interdependent), received an unreasonable tax benefit: the organization, selling the trademark for 500 rubles, underestimated income, and paying compensation to the individual entrepreneur in the amount of 102 million rubles overstated expenses.

But the court did not agree with this interpretation: the fact that the company used the trademark, the transfer of compensation for such use of IP Vyperailenko Oh.The. and the subsequent transfer of the right to the KOLIZ trademark was not disputed by the tax authorities, and the price for the trademark was due to the execution of the settlement agreement approved by the court (a clever move - after all, the settlement agreement was not challenged and was accepted by the court in a tax dispute as a given).

(Decision of the Arbitration Court of the Nizhny Novgorod Region dated 10/18/2018 in case A43-16326/2018, appealed on appeal).

The classic story about how not to do it is described in Resolution 9 of the Arbitration Court of Appeal on August 22, 2017 in case A40-34089 / 2017: a legal entity transferred the rights to a trademark to an IP for ten thousand rubles, subsequently the IP entered into a license agreement for the right to use trademark with the same organization, which transferred royalties on it in the amount of more than 54 million rubles, including them in expenses.

We will consider this and other topics in detail at our seminar on February 27-28, 2019 at the seminar "Real tax optimization" in St. Petersburg (with online broadcast).

The assessment found that the real value of the trademark of an individual entrepreneur betrayed by the organization is not 10 thousand rubles, but 193 million rubles, which means that the value is underestimated by 193 million percent. In addition, IP owns 50% of the shares of the organization. The court pointed out that there was no economic sense in transferring the rights to a trademark for 10 thousand rubles, in order to later pay 54 million rubles as royalties, which is hard to disagree with. The royalty itself was a hidden payment of dividends, in order to obtain unreasonable tax benefits (the IP owner used the simplified tax system of 6%).

Not all intellectual property items require registration:

Most often, taxpayers use production secrets (know-how) to optimize taxes. Unlike an invention registered with Rospatent, know-how is not subject to registration, which confuses the tax authorities - what if there is no secret, but the costs of it are “drawn”?

In this case, the taxpayer used a number of intellectual property objects: utility model, invention, know-how, and the payments for the last object were the highest. The tax authorities were interested in the “walking” amount of payments under additional agreements to contracts, possibly adjusted to the needs of the joint-stock company (from 40 thousand rubles to 80 million rubles). In our opinion, the tax authorities acted on the principle of just digging into what the court also drew attention to: the inspectorate accepted the applicant’s expenses for the payment of remuneration under license agreements in the original version (in minimum amounts), while these expenses were not recognized for the amounts increased by additional agreements.

However, the claims of the tax authorities once again give businessmen a clear message - contracts, additional agreements to them and accounting documents must be completed on time and correctly.

(Resolution 18 of the Arbitration Court of Appeal dated January 23, 2019 in case A76-6391 / 2018)

In some cases, royalties can also be used as an argument in favor of the absence of artificial business splitting, even in a very difficult situation:

A jewelry store is rented by two individual entrepreneurs applying UTII, the tax authorities, during an on-site tax audit, come to the conclusion that the use of a special regime is illegal (the area of ​​\u200b\u200bthe trading floor is more than 150 square meters), and dividing the trading area into two individual entrepreneurs is crushing business. They operate with standard arguments: single entry, single sign (with the promising name "Ladies' Man"), discount system, uniforms of sellers, window dressing, suppliers.

However, the checked individual entrepreneur has his own arguments: all matches are the result of his compliance with the franchise agreement, according to which he received the right to a trademark and know-how (the secret of selling goods - in our opinion, this is not know-how), the base of suppliers and buyers. Of course, this was not the only argument: the tax authorities did not prove interdependence, each individual entrepreneur had his own staff and cash desks, and there was a partition between departments, although non-stationary, but a partition.

Nevertheless, a franchise, when used correctly, is an excellent argument explaining that different legal entities have a single CRM system, the same design of outlets, employee uniforms, and sales standards.

(Resolution 4 of the Arbitration Court of Appeal dated December 4, 2017 in case A78-1159/2017).

In conclusion, we note that tax disputes on the use of intellectual property is small, and the tax authorities are extremely reluctant to take on them.

At the same time, any company has intellectual property, but often does not focus on this and does not protect it. Meanwhile, the more successful the organization, the greater the interest in it not only from the Federal Tax Service, but also from competitors: backup firms begin to appear, including those consisting of former employees who “whole-pull” ideas, names, technologies and without proper protection of intellectual property rights , it is impossible to resist this process.

Are we all running to register trademarks? But here you should not rush: you need to decide who will become the copyright holder: an organization or an individual entrepreneur? What if the business is an affiliate? With whom to conclude a license agreement and at what price? What system of taxation to choose from the licensor and the licensee? On the basis of what agreements to transfer the object of intellectual property? Should we avoid interdependence? How will the license agreement be combined with other methods of tax optimization? Will it correspond to real business processes? Or maybe even get out of the operating (and therefore risky) business, becoming the owner of the franchise? Or maybe a foreign organization will become the copyright holder?

About all this, as well as how to legally and safely optimize taxes in 2019, build a group of companies without accusations of splitting, protect business assets and owners, defend yourself during tax and police audits of a business, prevent corporate conflicts and at the same time increase marginality business - we will tell you at our unique seminar “Business in an era of change. Real tax optimization”, which will be held in St. Petersburg on February 27-28, 2019 with online broadcast to all regions. Come, it will be useful.

Ivan Kuznetsov - Head of the Compliance Solutions Center for Tax and Corporate Business Security. No. 1 expert in Russia on tax and corporate business security, certified tax consultant, author of the practical guide on tax optimization "Real Tax Optimization" and expert publications in the media.

Reducing the amount of taxes paid is the goal that all taxpayers strive for. One way to achieve this is optimization. It can be achieved by two types of planning:

• By reducing tax base.
• By maximizing the use of tax regulation mechanisms.

The purpose of this event

Income tax is structured in such a way that it concerns everyone. Therefore, it is a desirable object of optimization for many companies. Moreover, its features make it possible to find simple approaches to the optimization process. This tax is as follows:

• The amount of the minimum amount payable is not fixed.
• There are options with the use of various expense items.

Such optimization is allowed by the tax code and may include the following areas:

• Change in accounting policy at.
• Widespread use and reprieve.
• Audit of the cost of servicing fixed assets.
• Individual approach when choosing the type of contracts with clients.

A clear advantage of optimization will be not only tax cuts, but also the ability to direct the funds released at the same time to develop your business.

The video below will tell you about the possibility of optimizing by EOR:

Ways to optimize income tax

If by optimization method we mean real opportunities to reduce the amount of income tax, then we can consider separately the options:

• For individuals.
• For legal entities.

For individuals

In this case, there are several absolutely official ways to optimize the tax. Although with their application and there may be difficulties in confirming their validity. But, nevertheless, here they are, these three main elements - directions for optimizing income tax:

• tax deductions. This may be the purchase of any property and others. But the amount of deductions is limited by a limit, and it is not possible to apply this option indefinitely.
• Therefore, with employees who have constantly high incomes, you can terminate the contract, and enter into an agreement with. After all, if highly paid workers, then they can save on taxes by switching to.
• Another type of tax reduction for individuals is part of the salary in the form of financial assistance. tax code such things are allowed at a fixed monthly maximum.

Methods for reducing income tax expenses are the topic of the following video:

For legal entities

Legal entities should approach the optimization of income tax carefully and be guided in this matter by the following principles:

• Comply with applicable legal regulations and laws.
• Be aware of the consequences of possible violations.
• Keep abreast of existing jurisprudence on this issue.
• Analyze the current situation with income tax payments, and conduct tax planning based on this analysis.

Taking into account these factors, companies can introduce the following legal methods and schemes for optimizing corporate income tax:

• Formation (creation) of reserves. The method is to achieve a uniform distribution of income tax during the year due to the formed reserves. It allows you to avoid peak payments associated with vacations, repairs of fixed assets or debts.
• Optimization of elements of tax accounting. That is, the choice of methods for accounting and posting income and with the lowest tax charges.
• Transfer of the tax base to related enterprises. In this case, the profit of the enterprise is transferred to a company with a preferential taxation regime with subsequent withdrawal from there without additional tax burden.
• Application of temporary differences when calculating the tax with its subsequent transfer to the next period.
• Transition of the company to one of the preferential regimes ( or ) when using which income tax is not levied or finding the opportunity to be classified as non-payers of this tax.
• Separation. A contract for a large set of works can be divided into several, taking into account the fact that some types of activities are not subject to profit taxation.
• Optimization of depreciation charges. This refers to the introduction of multiplying factors (for example, if the equipment works around the clock). Or buying complex and expensive equipment in parts. The same method can be attributed to the use of the principle of depreciation premium, or to establish a lower limit on the ratio of property to depreciation.
• Planning for expected profit and preventing its actual value from the planned one.
• Optimization of production costs by controlling the calculation of the cost of production.
• Cost Accounting Optimization companies and their division into direct and indirect.
• Adjustment of contracts for the possibility of attributing part of the costs for the current period at a time.
• Optimization through use of debt instruments. Such as: a bill, a loan, a surety.
• Reimbursement of VAT through

Tax optimization methods. It is no secret that companies often use fly-by-night firms to reduce tax payments. However, this is an illegal method of tax planning. And tax evasion is fraught with significant tax risks. Inspectors will refuse to deduct VAT and do not recognize expenses. And the judges here are on the side of tax controllers.

Moreover, working with a one-day job can result in the loss of all business and personal freedom. Therefore, the use of ephemera as subjects of preferential taxation is simply not justified by the possible benefits.

Saving VAT with additional benefits

What is it, I will explain on the example of the tourism sector. Usually this business is organized as follows. The tour operator (supplier, VAT payer) concludes an agency agreement with a travel agent (retailer), who sells tours to individual clients.

The agent, as a rule, is on a simplified taxation system. For example, with the object "income". He takes a ticket from the tour operator and offers the buyer at a higher cost. For this he receives a symbolic reward. And the difference between the purchase and sale price is an additional benefit for him. The contract initially prescribes that such benefits are fully owned by the agent. Then the tour operator saves on payments to the budget.

Suppose the operator gave the agent a ticket worth 30,000 rubles for sale. and appointed a reward of 100 rubles. The agent sold the tour for 40,000 rubles. If both 100 and 10,000 rubles. were remuneration, the tour operator would issue an invoice in the amount of 40,000 rubles. (30,000 + 10,000). And he paid VAT equal to 6102 rubles to the budget. (40,000 rubles: 118% x 18%).

But since under the contract 10,000 rubles. this is an additional benefit that is the property of the agent, the tour operator does not include it in its taxable turnover. Therefore, he will issue an invoice for only 30,000 rubles. And he will charge VAT in the amount of 4576 rubles. (30,000 rubles: 118% x 18%). Means, tax optimization will reach 1526 rubles. (6102 - 4576). As for the travel agent, the application of the scheme will not affect him. It does not matter whether he receives an intermediary reward or an additional benefit. In any case, the agent applying the simplified tax system will pay a tax in the amount of 606 rubles ((100 rubles + 10,000 rubles) x 6%).

I note that this method is also applied if the intermediary is exempt from VAT on the basis of Article 145 of the Tax Code of the Russian Federation. Or enjoys benefits under Article 149 of the Code. In addition to the tourist industry, it is also used in other situations. Let's say when there are a lot of customers. And they do not need input VAT, or they do, but the amounts of transactions are so small that the tax authorities are unlikely to conduct a counter check on them.

I must say that in any case, the actions of the operator are illegal. The intermediary acts at the expense of the principal or committent (Article 990 and Article 1005 of the Civil Code of the Russian Federation) in full, and not in part of the transaction. This means that the entire amount received for the ticket (all 40,000 rubles) first becomes the property of the tour operator. And only then part of it is transferred to the property of the agent. Therefore, according to the legislation of the Russian Federation, the tour operator must, of course, reflect all 40,000 rubles as revenue.

Saving VAT with the help of a principal who switched to a simplified system

At the beginning of their cooperation, counterparties are VAT payers. During this period, the agent performs, on behalf of the principal, several transactions for the purchase and sale of goods or services with VAT. Invoices, waybills and other documents are drawn up. At the same time, the order deliberately does not say anything about VAT. The wording can be as follows: to purchase such and such a product is not more expensive than 100 rubles. and sell no cheaper than 110 rubles.

Starting next year, the principal switches to simplified taxation, but does not notify the agent, since such an obligation is not provided for by law. And maybe notify, but at the end of the year and so that the letter was delivered when it was already too late.

The intermediary, in turn, is not obliged to find out what tax regime the principal is in. As a result, the agent allegedly continues to believe that the principal still pays VAT. In fact, the partners are well aware of the intentions and actions of each other. So, at the very beginning of next year, the agent will continue to carry out last year's orders as if nothing had happened. Only now for a significant amount.

For example, an agent makes a purchase worth 45 million rubles at the expense of the principal, including VAT - 6 million 864 thousand rubles. (45 million rubles: 118% x 18%). Or even purchases products for 45 million rubles. from a VAT payer. Then he sells this product for 50 million rubles. plus VAT, that is, for 59 million rubles. (50 million rubles + (50 million rubles x 18%)). In this case, the intermediary issues an invoice with the allocated tax to the buyer, and he accepts it for deduction (see the diagram below. - Note. ed.). Subsequent attempts by the agent to revoke or replace this invoice will not succeed due to the fault of the mail again (did not deliver the letter).

Scheme of interaction of counterparties

Having received a report on the transaction indicating the accrued VAT, the principal does not reissue the invoice and does not pay VAT, since he applies the simplified tax system. Here a “misunderstanding” is revealed, and the parties no longer work with each other. Thus, the company saves on payments to the budget: VAT is not paid, but is billed to the buyer.

Here, risks arise for the principal, and for the agent, and for the buyer. Most likely, the inspectors will blame the company that first comes under the test. And there is little chance of proving one's innocence in such a situation.

Profit tax optimization scheme

SAFE

There are several completely legal methods to reduce or defer income tax payments.

First, it is the formation of reserves. This method allows you to more evenly distribute the burden over tax periods, that is, in fact, receive a tax deferral.

Secondly, the company has the opportunity to apply a non-linear depreciation method for fixed assets. To do this, it is necessary to fix the relevant provisions in the accounting policy. If the property is leased and is accounted for by the lessee, the accountant has the right to use a multiplying factor of 3 when calculating depreciation. But there is a caveat here: this possibility is not provided for fixed assets of the first to third depreciation groups.

DANGEROUS

A number of companies use such a method as transferring the taxable base to a preferential regime or to a company with a lower level of tax burden. This method is of particular interest to verifiers. Let me explain what the essence of the method is.

So, the profit earned by the company must be transferred to a preferential tax regime. How to do it? The method consists in the fact that a low-tax entity (NNS. - Note. ed.) performs work or provides services to the enterprise approximately in the amount of its profit. In the role of NNS can act, in particular:
- companies on UTII and USN;
– foreign offshore companies or related non-resident companies;
- entrepreneurs in common system; individuals, subject to variable income; organizations of the disabled; unprofitable enterprises with overpayment of VAT.

The most important question is what kind of services and works are we talking about. Here are the most suitable ones:
– various works under contracts;
- intermediary services;
– management services;
– assistance in attracting and returning funding;
– logistics services: transport, forwarding, etc.;
– services related to fixed assets: maintenance and servicing.

As a rule, the funds spent on paying for such services or works are tried to be attributed to indirect costs. They are known to reduce the taxable base of the current period.

The following circumstances are of key importance when using any tax schemes.

The presence of business goals and the unfeigned nature of the transactions. This means that the counterparty actually, and not formally, performs certain functions. Services must actually be rendered.

Each transaction should have its own economic meaning, in addition to reducing the tax burden of the enterprise. Although the tax cut may be its consequence, it should not be its goal.

From the outside, the deal should not look invented to reduce the tax burden. It must have some justification - a “legend”, which is confirmed by such documents as contracts, acts, correspondence, minutes of meetings, economic calculations, etc.

In addition, the staff of the enterprise should not have employees, labor obligations which duplicate the obligations of the NSC under the service agreement. In this regard, the job responsibilities of some employees of the enterprise are being adjusted. Job descriptions, employment contracts and other local acts are being revised.

Lack of affiliation with NNS. Companies must not be part of the same "group of persons" or be interdependent.

As a result, the enterprise will transfer its tax base for income tax to a preferential tax regime. With a counterparty-special regime, the funds received are taxed at reduced rates. Further, the profit transferred to the preferential tax regime can be returned to the same or another company of the group. Reinvestment in its turnover can be made through loans, deposits in authorized capital, gratuitous transfer from the owner, etc.

But no matter how beautiful it sounds, such methods of minimizing taxes are fraught with consequences. In addition to large additional charges, business reputation can be tarnished. And having caught the company in such a scheme, the tax authorities will next time conduct a more thorough check.

About lecturer

Artem Evgenievich Kuzminykh. Has extensive practical experience in optimizing financial flows and tax planning within the framework of commercial and industrial associations, building effective holding structures.