Planning taxes in the organization. Tax system of the Russian Federation Taxes of the Russian Federation social studies plan
Epigraph to the lesson:
"A citizen willingly pays taxes, knowing that they are necessary to maintain the motherland that bestows its protection on him."
P. - A. Golbakh.
Lesson objectives:
educational: acquaintance of students with the essence, types and structure of taxes, their functions in modern society;
developing: the formation of the foundations of the tax culture among students, the development of their analytical and logical thinking;
educational: the formation of an adequate attitude of schoolchildren to taxes, the upbringing of an economically literate citizen who is responsible for his decisions.
Lesson plan:
- The concept and essence of taxes.
- Tax structure.
- Types of taxes
- Functions of taxes.
Basic concepts: tax, object of taxation, tax base, tax rate, direct and indirect taxes, federal, regional and local taxes.
Lesson equipment: a multimedia presentation, a set of words for compiling a definition, pictures of a logical series, drawings by students, excerpts from school essays, exercise cards, colored tokens.
During the classes
1. Organizational moment.
Students are divided into 3 groups.
2. Preparing students for active and conscious assimilation of new material.
Introductory word of the teacher. Today in the lesson we will study the economic concept, which causes a negative reaction in most people. But there are no unambiguously negative phenomena in the economy. There are pluses in each. You will tell me the topic of today's lesson yourself, if you use the hint. ( Demonstration of slide 1). The slide shows the statements of famous people who lived at different times. All their statements are devoted to the topic of our today's lesson. Keyword missing. What is this concept that we will be studying today?
Students should identify that the word “taxes” is missing. This word appears on the slide after clicking.
Teacher: The topic of our lesson is "Taxes".
As you can see, the attitude towards taxes has been ambiguous at all times. Even such a knowledgeable person as W. Churchill believed that good taxes can not be. And the American writer O. Holmes called taxes the price for a civilized society. So what are taxes - evil or good? You and I must form our own opinion on this.
3. The stage of assimilation of new knowledge.
Teacher: You have all heard about taxes many times, everyone probably has an idea about this concept. Try to define tax yourself.
Students' definitions are heard and summarized.
Teacher: In economics, there are many different definitions of the same concept. One of the most widespread and accurate was given at the beginning of the last century in the famous Brockhaus and Efron dictionary.
Students are encouraged to compose this definition from a set of words.
The definitions drawn up by each group are heard.
Tax – periodic compulsory payments of citizens and from their property and income, going to the needs of the state and society and established by law.
Teacher: This is just one of the definitions. If you and I understand the essence of the tax, then we can give our own. The main thing is to indicate the main signs.
The word "tax" has 5 letters, and it also has 5 main features. Let's highlight them. Pay attention to the definition on the slide, to those hints that are given on the board (pictures-hints of a logical row from Appendix 5), and formulate 5 signs of a tax.
Students' answers are heard, signs of taxes are recorded in notebooks.
Teacher: Knowing the signs of tax, (continued demo slide 2), we can now give our definition of this concept, the main thing is that all these signs are sounded in it.
- part of the income of citizens or businesses;
- is mandatory and compulsory;
- payment is periodic;
- payment to the state;
- the amount and procedure for payment are determined by law.
Teacher, drawing the attention of students to the blackboard, where the pictures are fixed - drawings from Appendix 6.
Take a look at the board. A man's soul, a chimney, a dog's tail, a car, filing an application in court. ...
What do you think is common in all this?
Students answer: From all this, taxes were paid at different times.
Teacher: In the language of the tax system, all this is objects of taxation. Once, taxes were paid both from the chimney and from the tail of a dog ...
Currently, taxes are being levied in our country (demo slide 3):
- from income (profit, wages, income from valuable papers);
- from property, transfer of property;
- legally meaningful action;
- from the import and export of goods abroad.
This is reflected in the law “On the basics of the tax system Russian Federation”, Which was adopted at the end of 1991.
For example, the object of taxation can be property such as a car. But cars are different. One owner - "Mercedes" or even "KamAZ", and the other - "Zaporozhets" or "Oka". After all, it is unfair if they pay the same taxes. How to get out of this situation?
Student response: Transport tax paid from the power of the car.
Teacher: Indeed, the transport tax is calculated not on the car, but on its capacity, if the capacity is different, then the tax will be different.
The tax, as an element of the tax system, has its own structure. It is subdivided into a base, a quantitative expression of what the tax is calculated from, and a rate, the amount of tax per unit tax base.
For example, income tax in Russia. All Russian citizens pay 13 kopecks from each ruble earned. The tax base is the amount of income earned, and the tax rate is 13%. Or a tax on the extraction of natural gas. The base is not the fact of production itself, but the amount of gas produced, but the rate of 135 rubles. for 1000 cubic meters m.
In order to understand what the bases and rates of taxes are, we will perform Exercise # 1, where examples of taxes, both modern and very ancient, are given. ( Annex 1) Each group has its own examples.
Teacher: Now let's remember history again. (Demonstration slide 4).
“On June 1, 1648, the Salt Riot broke out in Moscow. The enraged crowd smashed and plundered "many of the boyars' courts and courtyards, and noblemen, and drawing rooms." Many commanding people were killed, and the tsar's relative and educator Boris Ivanovich Morozov miraculously escaped reprisals, the tsar, with tears in his eyes, asked the people to spare him. "
Question class w: What caused such dramatic events? What was the fault of the commanding people led by Morozov?
Answer: The reason for the Salt Riot was the increase in the salt tax.
Teacher: But the increase in this tax has led to a reduction in revenue to the treasury. BI Morozov did not take into account the peculiarity of this tax. The fact is that the tax on the purchase of any product is an indirect tax. This tax can be legally avoided. We have come to the question of the types of taxes. All taxes can be divided into two large groups (demo slide 5) - direct and indirect.
What is the difference between direct and indirect taxes?
Direct taxes levied on income and property directly from persons obliged to pay them. The final payer is the one who receives the income, owns the property, etc. For example, receiving a salary or profit, a person pays, respectively, income tax or income tax. Direct taxes are usually paid by all citizens.
Indirect taxes Are taxes on goods or activities. The final payer of indirect taxes is the consumer of the goods, but it is not he who contributes them to the treasury, but the seller of the goods or services. The indirect tax will be the value added tax introduced since 1992. For example, when buying a book, we pay 18% of its value to the seller of the goods, but he is obliged to return this amount to the treasury as tax. Indirect taxes are not paid by everyone, but only by consumers of a particular product or service. And if we do not consume this product or do not use the service, do not conduct any activity, then we will legally avoid paying this tax.
The division of taxes into direct and indirect taxes appeared already in antiquity. Take a look at the list of “Main Types of Taxes in the Roman Empire” (exercise 2). (Appendix 2). Only the Romans had more than 40 basic taxes, and there were more than 170 of them. In this list, you have underlined 2 taxes - 1 direct and 1 indirect. Try to determine which tax is direct and which is indirect.
Students' answers are listened to.
Teacher: V modern Russia taxes are significantly less than in Rome; over the past years of the formation of the tax system, the number of federal taxes reduced from 52 to 15. True, there are also regional and local taxes, but also a little and they are mostly indirect, that is, they do not apply to all. That is, we see that there is one more tax classification (demonstration slide 6)... Taxes are divided into federal taxes, which go to the state budget regional, which go to the budgets of the regions (for example, the Smolensk region) and local - to the budgets of cities and districts (for example, to the budget of the city of Yartsevo).
In the course of defining the functions of taxes, there is a demonstration slide 7.
Teacher: V modern world, citizens in any country do not demand the complete abolition of taxes, they realize that taxes must be paid. Even children understand this. Note what younger students think of taxes. (Demonstration slide 8)
Here are excerpts from children's compositions. (We read the texts on the slide). Where should the taxes go according to children? (Answers are heard).
So, we come to the end of our lesson. What have you learned today? ( Answers are being heard)
Have you got your opinion on taxes? ( Answers are being heard)
Students are encouraged to express their attitude to taxes using tokens that are on the tables. (Demonstration slide 9)
Red token: Taxes must always be paid, as this is the observance of the laws of the state.
White token: We need to pay only taxes that are fair from our point of view, and those that we do not like can be avoided.
Blue token: Taxes do not need to be paid at all, since any tax is a robbery.
The results of the work of the groups are summed up.
Homework: § 28 (textbook “Economics”, IV Lipsits), syncwine on the topic “Taxes”.(Examples of syncwines compiled by students in slide 10).
Topic 2. 3 Taxes and their functions. Plan. 1. CONCEPT OF TAXES, CHARGES. FUNCTIONS OF TAXES. 2. ELEMENTS OF TAXATION. 3. CLASSIFICATION OF TAXES. 4. TAX SYSTEM AND CONTROL OF OBSERVANCE OF TAX LEGISLATION. 5. STRUCTURE OF TAX BODIES.
Art. 8 Tax is a mandatory, individual, free payment levied on organizations and individuals. persons in the form of alienation belonging to them on the basis of the right of ownership, economic management or operational management Money in order to financially support the activities of the state and (or) municipalities... Tax like economic category- imperative monetary relations, in the process of which the budgetary fund is formed without providing the subject of the tax with any equivalent.
Art. 8 Collection - mandatory contribution collected from organizations and individuals. persons, the payment of which is one of the conditions for the commission in relation to the payers government bodies, bodies local government, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of decisions. (licenses)
The NKRF applies to: Introduction of taxes and fees Collection of taxes and fees Elimination of taxes and fees
Types of federal taxes Name of VAT Excise taxes Personal income tax MET Tax on corporate income Water tax Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources duty Establishing Obligatory to be paid by the NKRF Throughout the territory of the Russian Federation
regional Local Tax on the property of the organization Tax on the gambling business Transport tax NKRF and laws of the constituent entities of the Russian Federation Land tax NKRF, Property tax normative nat. personal legal acts of the representative bodies of municipal formations on taxes On the territory of the corresponding constituent entities of the Russian Federation On the territory of the corresponding municipal formations Tax rates, procedure and terms of payment, benefits.
Federal, regional or local taxes and fees that are not provided for by the NKRF cannot be established. Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees
Taxation system for agricultural producers Simplified taxation system Special tax regimes Taxation system in the form of a single tax on imputed income for certain types activities Taxation system in the implementation of production sharing agreements
Depending on the mechanism of payment, taxes are subdivided into: direct Taxes are levied in the process of accumulating material benefits directly from the income or property of the taxpayer. (20%) income tax, property tax nat. indirect persons are charged in the process of movement of income and turnover of goods and services. The owner of the goods or services includes the tax in the price (tariff), which the consumer pays and transfers it to the state. (vat, excise taxes, personal income tax)
With physical persons Depending on the type of payer From legal entities mixed personal income tax, property tax nat. persons. Organization property tax, gambling business tax Land, transport taxes
As an economic category, the tax has the following features: Obligation (imperative) Individual gratuitousness Monetary form Change of ownership Legality of payment Payment for the purpose of financial support of the state or municipalities
Functions of the tax 1. Fiscal - the main function of the tax, with its help the financial resources of the state are formed in the form of a monetary fund to create conditions for the functioning of the state and to perform its functions and tasks.
Regulatory function - taxes actively participating in the redistributive process have a serious impact on reproduction by stimulating or restraining its pace, strengthening or weakening the direction of capital. Incentive function - implemented through the benefits and preferences of one category of taxpayers over another.
Distribution function - allows you to distribute taxes and fees between the levels of the budget system, sectors of the economy and social strata of the population. Control function - allows you to monitor the full and timely receipt of taxes to the budget as a whole and for each type of tax
Elements of taxation: 1. Object of taxation (Art. 38): Sale of goods income property expense profit Another circumstance that has a cost, quantitative and physical nature
2. Tax base Cost, physical or other characteristics of the object of taxation Federal tax base establishes Regional and local NKRF Tax rate Laws of the constituent entities of the Russian Federation, regulatory legal acts of representative bodies of municipal
Tax base Regional and local federal NKRF is established by NKRF Laws of constituent entities of the Russian Federation, normative legal acts of representative bodies of municipal formations. Tax rate
4. Tax period A calendar year or other period of time in relation to certain taxes, at the end of which the base and the amount of tax payable are determined. A tax period can consist of one or more reporting periods.
condition definition The organization was created after the beginning of the calendar year The first tax period for it from the date of creation to the end of the given year. The day the organization was created is its day state registration... The organization was created from December 01 -31 The first tax period for it from the date of creation until the end of the calendar year following the year of creation The organization is liquidated (reorganized) until the end of the calendar year The last tax period for it is the period from the beginning of this year to the date of completion of liquidation (reorganization). The organization was created after the beginning of the year Tax period - the period of time (January 1) and liquidated until the end from the date of creation to the day of liquidation. year (December 31) The organization was created in the period from December 1 to December 31 of the current year and liquidated by the end of the calendar year following the year of creation From the date of creation to the day of liquidation
The stipulated rules do not apply to organizations from which one or more organizations stand out or join. The rules do not apply to those taxes for which the tax period is set as a calendar month or quarter
5. Tax incentives provided specific categories taxpayers and payers of levies advantages provided for by the legislation on taxes and levies in comparison with other taxpayers or payers of levies, including the possibility of not paying taxes or levies or paying them in a smaller amount.
Benefits are established: By federal taxes NKRF On regional and local taxes NKRF, laws and regulations of the constituent entities of the Russian Federation and municipalities
The norms of legislation determine the grounds, procedure and conditions for the application of benefits cannot be individual in nature. Payers have the right to refuse to use the benefit, or to suspend its use for one or more periods. Benefits are not a mandatory element of taxation
The tax is considered established when the taxpayers and the elements of taxation are identified (Article 17): Object of taxation Tax base Tax period Tax rate Procedure for calculating tax Procedure and timing of tax payment
V necessary cases when establishing a tax in an act of legislation on taxes and fees, they may also provide for tax benefits and the grounds for their use by the taxpayer. When establishing a fee, their payers and elements of taxation are determined in relation to specific fees.
Procedure and terms of payment Terms of payment are established for each tax and fee, change of the term is allowed only by the NKRF. Calendar date q. The expiration of a period of time (year, quarter, month) q. An indication of an event that must occur, or an action that must be performed.
If the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt tax notice The tax is paid: q. By one-time payment of the entire amount of tax or in any other order according to the NKRF q. V deadlines q. In cash and cashless form q. In the absence of a bank - to the cashier of the local administration body or through the organization of the federal postal service (for individuals)
The specific procedure for payment is established: For federal taxes NKRF For regional and local NKRF, regulatory legal acts municipalities and the laws of the constituent entity of the Russian Federation in accordance with the NKRF
Payment may be provided during tax period preliminary payments of taxes, which are called advance payments. In case of payment of advance payments at a later date, penalties will be charged.
Today, every organization seeks to increase revenue and optimize tax payments to the budget. In this regard, the importance of planning and forecasting as a factor increases. economic growth financial economic activity organizations.
The main task of tax planning- to determine the amount of tax deductions for the short and long term based on the projected calculations of the income and expenses of the organization. The main document that reflects the results of planning tax liabilities, is the tax budget.
FORMATION OF THE TAX BUDGET OF THE ORGANIZATION
Formation of the tax budget is a rather laborious procedure. It requires the interaction of several services: accounting, economic planning and financial and depends on many parameters (for example, on accounting policies organizations in the field of management and tax accounting).
Imagine the procedure for the formation of the tax budget of the organization:
1. Determination of the totality of taxes calculated by the organization.
2. Calculation of the tax base for each of the planned taxes based on the financial indicators of the organization.
3. Calculation of the amount of taxes to be transferred to the budget (annual volume with a breakdown by quarters).
4. Determining the timing of the transfer of taxes, drawing up a payment schedule.
5. Consolidation of planned indicators of the tax budget into a table.
6. Analysis of planned estimates for each type of tax.
7. Determination of a set of measures aimed at tax optimization.
The order specified is part of activities related to the formation total budget organizations.
The tax budget is planned on the basis of:
- the tax and accounting policy adopted in the organization;
- depreciation method for fixed assets;
- data accounting;
- calculation of taxable bases.
Depending on the periods, the tax budget can be formed as follows:
- annual budget - by the beginning of December of the year preceding the planned financial year;
- quarterly budget - until the 1st day of the third month of the previous quarter;
- monthly budget - until the 20th of the previous month.
Before forming a tax budget, you need to:
- determine the taxation system (general, simplified, imputed income tax) depending on the form of ownership and type of activity;
- analyze taxable objects;
- determine whether the organization is a taxpayer for each of the taxes established by law;
- determine whether property and business transactions are subject to specific taxation;
- determine the rates for each tax based on tax legislation;
- to establish whether privileges in the payment of certain types of taxes are relied upon, which article Tax Code RF (hereinafter - the Tax Code of the RF) provides a justification for the application of benefits, what needs to be done to obtain benefits;
- find out if there are deductions (if any, determine their size).
To draw up a tax budget plan, the financial and economic structural unit will need the following financial indicators the organization:
- Estimated income and expenses for the coming financial year.
- Inventory procurement budget.
- Cost estimate of materials.
- The budget for the costs of remuneration of employees of the organization.
- Social benefits budget.
- Residual value fixed assets.
To plan the tax base, you need the following documents (Table 1).
Table 1. Documents required for planning the tax base |
||
Tax |
The tax base |
The documents |
Personal income tax |
Amount of payments natural person |
Labor costs budget |
Income tax |
Taxable profit |
Income and expense budget |
Value added tax |
Added value |
Income and expense budget, cash flow budget, investment budget |
Corporate property tax |
Average annual cost property |
Forecast balance |
Transport tax |
Power used Vehicle |
Technical data sheets of cars |
Tax structure, calculated in the organization, depends on the chosen system of taxation. Consider the formation of a tax budget in a healthcare organization that applies common system taxation (OSNO).
S. S. Velizhanskaya, Deputy Chief Accountant
The material is published in part. You can read it in full in the magazine
Tax planning in the organization- one of the most effective tools to improve the efficiency of the company, which allows you to significantly reduce the cost of taxes and fees while complying with the requirements of the law. The content of tax planning is revealed through a certain sequence of actions, methods and procedures.
Building a tax planning system should begin with calculating the volume of the tax burden. This allows you to understand whether it is necessary to make any changes to the enterprise management system.
If the size tax payments is no more than 15% of the annual net profit, then the organization does not have an urgent need for tax planning and forecasting. Either the CFO can control the timeliness and completeness of payment of taxes and fees to the budget.
For small and medium-sized businesses, the tax burden of which is 20-35% net income, the construction of a tax planning system is becoming more relevant. For this purpose, it makes sense to hire a separate specialist, and for large enterprises - to create a whole department that will monitor and account for all tax payments and make forecasts for the tax burden in the planning period. If the company is going to implement large-scale or non-core projects for it, it is also advisable to delegate the functions of tax planning to professionals, for example, on the basis of outsourcing.
For organizations with a tax burden of more than 40%, the issue of introducing tax planning is very acute, otherwise they risk losing their position in the market or even becoming bankrupt. In this case, the company's management should seriously think about building an appropriate forecasting system and create a special department for this purpose.
Basic aim tax planning is to reduce the tax burden by:
- application tax incentives stipulated by the Tax Code of the Russian Federation and other regulatory documents;
- control of the timeliness of payment of taxes and fees to the budget;
- adjusting the accounting policy of the organization in order to use gaps in tax legislation to their advantage.
The main types of tax planning in the organization
Classic tax planning is the organization and control of the repayment of the company's tax liabilities in accordance with the norms and terms established by law. This type of planning involves forecasting in accordance with legal requirements.
Optimization tax planning (tax optimization) is based on the use of gaps in tax legislation in favor of the organization, i.e. to minimize the tax burden.
Illegal tax planning is based on taxpayers' evasion of their obligations to the budget through the use of illegal tools to reduce the tax burden. This type of forecasting is contrary to legislation and entails appropriate liability measures.
The considered tax planning is informally called "white", "gray" and "black", while the darker the "color", the more illegal it is.
By timing, tax planning is divided into long-term and current.
Long-term is aimed at reducing the tax burden of the organization for several years ahead and is at the heart of the company's development strategy.
It includes:
- determination of the optimal place for registration of an enterprise and its branches (from the standpoint of minimizing the tax burden);
- determination of a suitable organizational and legal form and structure for building a company.
Current tax planning involves the use of tools and methods to reduce the tax burden in the short term or when implementing a specific project or transaction.
It includes:
- application of tax incentives for taxes and fees paid by the organization;
- revision standard forms company contracts and their optimization taking into account tax legislation;
- adjustment of the accounting policy of the organization in order to minimize the tax burden.
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The main principles of tax planning in the organization
Principle 1.The principle of legality. This principle is based on compliance with the requirements of the Tax Code of the Russian Federation in tax accounting and reporting. Compliance with it allows you to avoid suspicions of tax evasion by your company.
Principle 2.The principle of efficiency. The principle of efficiency involves tax planning of the organization's activities in accordance with latest changes in the legislation. This requires the timely introduction of adjustments to the main documents of the company - accounting and tax policy, including when opening new divisions or restructuring the company. Prompt response to all amendments to the Tax Code of the Russian Federation enables the organization to optimize its tax burden.
Principle 3.Optimality principle. The principle of optimality is based on the use of tools and methods that help to achieve a balance between the size of the tax burden and the goals of the company and its management. It is important to understand that reducing the cost of paying taxes and fees is just a way to improve the efficiency of the organization. It is important for owners to find the optimal balance between the amount of tax payments and the amount of net profit that can be used for the development of the company. Financiers need to evaluate the effect of using tax planning tools - their profitability in the current and planning period. It is also worth examining what effect a reduction in payments of one tax will have on other payments to the budget.
Principle 4.The principle of validity. The principle of justification requires a company to develop a justification for the use of tax optimization tools in order to prove the legality and expediency of its actions before the tax and judicial authorities.
Principle 5.The principle of complexity. The principle of complexity implies that when organizing tax planning at an enterprise, the requirements of not only the Tax Code of the Russian Federation, but also other requirements are taken into account. normative documents, for example the Civil Code.
Principle 6.The principle of professionalism. The principle of professionalism requires that tax planning in the organization is carried out by qualified specialists who understand all the intricacies of tax and accounting reporting.
Principle 7.Confidentiality principle. This principle assumes that the tax planning methods and tools used by the company should not be disclosed to unauthorized users.
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Elements of the organization's tax planning system
- The system of accounting and tax accounting of the company. They must comply with the requirements of the current legislation and not contradict each other. The financial statements of the organization must disclose all the necessary data for tax planning.
- Accounting policy is an internal document of an enterprise, which, among other things, spells out the rules for maintaining accounting and tax accounting in the company. The accounting policy specifies the rules that are important for determining and optimizing the tax burden: the method for calculating the company's revenue (cash or accruals), the depreciation method (linear or non-linear), the method of accounting for the disposal of assets (FIFO or LIFO), etc.
- Tax incentives and organization of transactions. Often, taxpayers do not apply all of the tax benefits provided for them by law. It is also often required to analyze the potential consequences of transactions in terms of the impact on the tax burden of the company.
- Tax control. The tax budget is the main control tool used by the general and CFO... The introduction of methods of internal control over the repayment of tax liabilities makes it possible to minimize errors in the preparation of the tax budget. This also makes it possible to ensure control over compliance with the maturity dates of tax liabilities and to exclude the occurrence of delays. You should definitely take advantage of the deferred payment of taxes and fees, if this is provided for by tax legislation.
- The tax calendar allows you to pay all tax liabilities in full and on time and provide tax reports. It should be borne in mind that late payment of taxes and fees entails sanctions provided for by tax, administrative, criminal and other branches of law.
- Building a system of effective company management. The organization's profit is maximized by optimizing the business structure and developing appropriate tax planning plans for the short and medium term.
- Application of preferential taxation regimes. It is supposed to minimize the tax burden by registering a business in offshore zones abroad or companies with a low tax burden on the territory of our country. All applied optimization schemes must be justified and legal, otherwise the tax authorities will be able to challenge them and bring them to justice for violations of the law.
- Imitation financial models make it possible to calculate the tax burden in various situations, when changing certain parameters of the external and internal environment of the company.
- Reporting and analytical activities of tax management. It is required to create an information base for analyzing the effectiveness of the methods and tools used to reduce the tax burden in different periods of time. This allows you to carry out a factor analysis of the company's work, identify weak and strong sides. tax policy and look for ways to maximize the profits of the organization.
When you need to organize a tax planning system in an enterprise
The effectiveness of tax planning in an organization is ensured by the complexity and consistency of the actions of all participants in the system. It is required to select a group of people who will be responsible for tax forecasting, development and analysis of ways to reduce the company's tax burden.
If there are doubts about the necessity and relevance of the organization of tax planning at the enterprise, it should be borne in mind that tax optimization can be done both in good and bad periods for the company.
First, real tax planning aimed at optimizing the tax burden is not affected by the degree of the company's tax burden. Building a tax forecasting system is possible even with the smallest amount of payments. For these purposes, the entire arsenal of legal means of tax optimization is used.
Secondly, to organize tax planning at an enterprise, a specialized department needs to be created, whose specialists will deal with all issues related to taxes: planning tax payments, interacting with auditors and providing them with the necessary reporting, etc. tax deductions of the company, how much of its ability to finance its activities.
However, the high level of the tax burden does not mean that an effective tax planning system can be built at the enterprise if the management is not ready to allocate financial resources to support the work of the relevant special department.
Therefore, preparation for tax planning in an organization should begin with determining the budget for the maintenance of the tax planning unit and assessing the payback period and profitability of these costs. Of course, in small companies in which only a director and an accountant are involved in management, and the rest of the staff consists of ordinary employees, it makes no sense to create a tax planning department. In this case, the easiest way is to transfer the responsibility for optimizing the tax burden to the management. In large organizations in which special departments (accounting and financial service), it is necessary either to create a specialized unit for tax planning, or to transfer the functions of tax planning to one of the financial managers or accountants.
In this case, to build a forecasting system and various schemes for optimizing the tax burden, it will be necessary to involve other employees of the company - lawyers, chief accountant, etc.
The functions of all participants in tax optimization are distributed as follows:
- the director of the company assesses the need for certain tax planning activities, gives the task to the specialists of the accounting and legal services on specific actions to reduce the tax burden of the company;
- the lawyer analyzes the legality of the planned activities, if necessary, coordinates with partners and suppliers all the details of the implementation of the tax scheme;
- the accountant calculates the amount of tax payments to the budget in accordance with new scheme optimization, considers the features of their reflection in the accounting and tax reporting companies;
- a tax planner analyzes all the data provided to him by the rest of the optimization participants and concludes how much it is possible and necessary to implement this scheme into the activities of the company.
Basic methods of tax planning in organizations
Method 1. Method of situational tax planning
It is one of the most popular and easy to implement methods. It assumes the organization of tax planning at the enterprise in the following order.
First, based on the constituent documents of the company and the requirements of tax legislation, a list of taxes and fees payable is drawn up, indicating possible tax rates and tax incentives. Based on this information, the so-called tax field of the organization is created.
Further, taking into account the specifics of the company's activities, a list of typical business transactions and forms of contracts used in the company is compiled, they are thoroughly analyzed and the most suitable tax optimization schemes for the company are selected. The complexity of the application of this method lies in the fact that the larger the organization, the more scenarios of activity must be considered. This requires the use of specialized software.
Method 2. Microbalance method
The microbalance method assumes an assessment of the company's performance under the influence of various factors of the external and internal environment. For this, the activities of the organization are grouped into blocks of business transactions, for each block, the main accounting entries are prescribed and a balance sheet is drawn up. Based on a comparison of such microbalances, the most suitable option is selected.
This method is based on the selection of one main block from the entire set of business transactions and considering it as an independent journal of business transactions with the registration of several options for transactions and the preparation of several options for micro-balances. Their analysis makes it possible to choose the most efficient one in terms of cost-benefit ratio. If the block of business transactions includes all the tax liabilities of the company, then micro-balances allow you to choose an option with a minimum tax burden.
Method 3. Method of graph-analytical dependencies
The method of graphical-analytical dependencies is based on the selection of one or several main balance sheet elements that affect the size of the company's profit (loss). To do this, first, a consolidated block of business transactions is formed, in which the selected balance sheet element participates. Further, based on the calculation of different variants of microbalances at different values of the studied variable, a graph is built, which reflects the dependence of the organization's profit on the values of this variable. As a result, based on the analysis of such a schedule, the most effective option is selected.
Method 4. Matrix-balance method
Matrix-balance method is a method of analysis based on many variables. It is used for large-scale research and makes it possible to make profit (loss) forecasts, as well as find bottlenecks in the company's balance sheet. The construction of matrices allows you to determine the strong and weak relationships between different accounts and business transactions.
Method 5. Statistical balance method
The statistical balance method involves the construction of an economic model based on the average values of the parameters obtained from the balance sheets of several commercial organizations. If the indicators of a particular company differ from the average values, then this indicates positive or negative trends in the activities of the company.
Such economic model, built on the average values of statistical indicators, can be used to develop tax planning tactics. The limitation of the statistical balance method lies in the fact that in our country, not all companies openly publish their accounting statements required to create a certain statistical base.
Method 6. Method for determining financial flows in a two-coordinate system of taxation
This method is based on the assumption that the company acts as a taxpayer for only two taxes: corporate income tax and VAT (sometimes excise taxes are also added). All other tax payments are either not taken into account due to their small size, or, with the help of some assumptions, are included in one of the listed taxes.
Next, a mathematical equation is drawn up that reflects the share of tax deductions from the company's gross revenue in the two-coordinate tax system under consideration, which makes it possible to determine a direct relationship between the rates indirect tax and the profit tax of organizations with other macroeconomic indicators (the amount of property tax, the size depreciation charges, the volume used by the enterprise of its own and borrowed money and the amount of interest paid for their use).
By changing the values of these indicators using tax planning tools, a specialist can assess their impact on the size of the company's tax burden, which is formed by two main taxes (VAT and income tax).
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The main stages of tax planning in the organization
Stage 1. The emergence of an idea about organizing a business, setting goals and objectives for the company's activities, choosing a tax regime, exploring the possibilities of applying tax incentives and reducing the tax burden by legal means.
Stage 2. Choosing the most tax-favorable location for the production and office of the enterprise, including structural units, branches and subsidiaries.
Stage 3. Selection of the organizational and legal form of the future company (legal entity or individual entrepreneur), analysis of the tax burden in each case. For example, public joint stock companies are required to pay income tax, but general partnerships are not.
The following stages relate to the current tax planning, which should organically fit into the overall system of enterprise management.
Stage 4. Formation of the so-called tax field - a special table with a description of the elements and details of each tax and fee. Based on this information, the company's specialists analyze all possible tax benefits in the context of each tax and draw up a step-by-step plan for their application.
Stage 5. Development, taking into account the already formed tax field, of the system of contractual relations of the enterprise. For this purpose, the main types of transactions that the organization will conclude are planned: purchase and sale, lease, contract, paid services, etc. Each type of transaction is analyzed from the standpoint of tax liabilities that may arise after its conclusion.
Stage 6. Execution of the chain of actions:
- discusses the main business operations that the organization will carry out;
- various options are analyzed taking into account tax implications, of which the most optimal are selected, accounting and tax entries are drawn up;
- based on the selected options, a journal of typical business transactions is formed, which is the basis of accounting and tax accounting in the company;
- an assessment is made of the possibility of maximizing the profit of the organization, taking into account potential tax risks;
- additional options for the accounting policy of the company in the planning period are being developed.
Stage 7. Tax management. This stage involves building a system of tax accounting and control in the organization. Tax management is based on minimizing the risk of errors in the calculation of tax liabilities by introducing the technology of internal control of tax calculations, which allows making decisions in the tax area as objectively as possible.
How is tax accounting and tax planning carried out in an organization
Tax planning is an integral part of management accounting in a company. The main information used in tax planning is taken from financial statements, but some data comes from management accounting documents. In addition, the information required for planning income tax payments is contained in tax accounting (this includes information on income and expenses taken into account when calculating taxable profit).
The need for the transition from tax accounting to tax planning arises when creating a management accounting system at an enterprise and introducing budgeting. Budgeting is the practice of drawing up budgets in the context of the main activities of the company and analyzing and monitoring their implementation. In turn, the budget is a document that reflects all the income and expenses of a division or an enterprise as a whole.
The relationship between tax and management accounting is most fully manifested in the preparation and analysis of the budget for taxes and fees. The need to apply the tax budget in the company's activities is determined by the limited financial resources and the need for their optimal use.
The budget for taxes and fees is part of the general budget of the company, which also includes the balance sheet, a report on financial results and a cash flow budget.
When drawing up a tax budget, planned and actual data on sales volumes, purchase volumes, volumes are used capital investments and other business transactions that are taken from the financial statements. In the future, the indicators of the tax budget (the amount of tax payments) are reflected in other company reports: the production budget and the income statement.
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What are the features of tax control and tax planning of the organization
Tax control- this is one of the main instruments of tax legislation, it represents the activities of authorized bodies to control compliance by taxpayers, tax agents and payers of fees with legislation on taxes and fees in the manner established by the Tax Code of the Russian Federation.
Employees tax authorities within the framework of their official powers, they carry out tax control: they check the accounting and reporting data of taxpayers, receive explanations on controversial aspects of activities and business operations taxpayers, tax agents and payers of the levy.
When conducting tax control tax authorities monitor compliance with all requirements of the current legislation on taxes and fees, and also keep records of legal entities and individuals.
In this case, various methods are used:
- Observation t Requires general acquaintance with the state of the selected object of tax control. To illustrate the application of this method in practice, you can consider tax posts at enterprises that produce alcoholic beverages or ethyl alcohol. Also, the monitoring method will include checking the presence of stamps on excisable goods and assessing compliance with the rules for the use of cash registers in trade enterprises.
- Examination the main facts of the economic activity of the taxpayer are carried out in order to identify signs of violation of tax legislation, eliminate their consequences and punish those responsible. The audit, which is carried out in the tax office, is called a cameral one. On-site tax audits may be organized in relation to legal entities and individual entrepreneurs. Office check is based on the analysis of tax reporting provided by the taxpayer and information about his activities. A cameral audit of the activities of legal entities is based on the balance sheets regularly submitted to the tax inspectorate. Onsite check involves the direct departure of tax officials to the organization in order to check the primary financial statements and other accounting documents reflecting the validity and need for the organization's expenses, the correctness of the tax base calculation, the completeness of the reflection of the company's income, etc. Although on-site check, in comparison with a cameral one, requires more time and resources for its implementation, it is considered more objective and therefore is the main method of tax control.
- Survey is carried out in order to fix the parties to the activities of an economic entity with the subsequent use of materials to clarify (adjust) the indicators associated with its financial situation(profitability), relations with subjects of tax control regarding the payment of taxes. For example, when examining the place of business of a person engaged in sewing clothes, the actual availability of finished products and semi-finished products is recorded, and when examining a point of sale in goods, compliance with the current conditions is checked (availability of excise, special stamps, licenses, etc.), compliance of the goods with invoices, and etc.
- Analysis is carried out on the basis of tax and accounting reports, compiled at different intervals (once a quarter or once a year), and involves the use of various analytical tools. For example, to calculate the tax base in the absence of the necessary documentation from the taxpayer, average and relative indicators are calculated based on similar values of other companies in the industry.
- Revision carried out directly with the taxpayer ( legal entity or individual entrepreneur). It includes verification of primary documents, accounting registers, accounting and statistical reporting, the actual availability of funds.
Tax officials involved in tax control are vested with fairly large rights. They are allowed by law to check source documents taxpayers, statistical accounting reports, the actual availability of funds in the cash desk or on the current account. In extreme cases, they can seal warehouse premises, submit requests to banks and other organizations on the facts of interest of the taxpayer's economic activity, seize documents (based on the protocol).
What are the risks associated with the implementation of tax planning in the organization
Any actions in the framework of tax planning entail certain risks for the organization. Measures to reduce the tax burden, even fully complying with the requirements of the current legislation, are not welcomed by the tax authorities. This is due to the fact that tax inspectorates interested in maximizing payments to the respective budget.
The complexity of the application of various tax optimization schemes also lies in the fact that not in every situation it is possible to prove that this method of reducing the tax burden is completely legitimate. V current legislation there are no clear criteria for assessing the legality of all applicable tax schemes. Does not clarify this issue and inconsistency judicial practice, within the framework of which the same methods of reducing the tax burden may in one situation be considered as illegal, and in another - as fully consistent with the legislation.
All of these factors lead to the following difficulties in applying tax planning tools in practice:
- The business activity of organizations is constrained by the ambiguity of legislative requirements in matters of minimizing the tax burden.
- Inconsistency tax regulations and judicial practice in the field of tax optimization leads to a loss of confidence and a decrease in the authority of the tax authorities in the eyes of taxpayers.
- Decreases investment attractiveness domestic companies due to the uncertainty of the boundaries of tax optimization.
Nevertheless, the professional application in practice of all the requirements of tax legislation and the use of permissible tax incentives makes it possible to minimize the risks when carrying out tax planning in an organization. As a result, the positive results of such planning outweigh the potential tax risks.
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