Planning taxes in the organization. Tax System of the Russian Federation Taxes of the Russian Federation Plan for social science
Epigraph to the lesson:
"A citizen willingly pay taxes, knowing that they are needed to maintain their homeland giving him."
P.- A. Golbach.
Objectives lesson:
educational: acquaintance of students with the essence, types and structure of taxes, their functions in modern society;
developing: Formation of students in pupils of tax culture, the development of their analytical and logical thinking;
educational:the formation of adequate relationship of schoolchildren to taxes, education of the economically competent responsible for their decisions of a citizen.
Lesson plan:
- The concept and essence of taxes.
- Tax structure.
- Types of taxes
- Tax functions.
Basic concepts: Tax, Tax Object, Tax Base, Tax Bet, Direct and Indirect Taxes, Federal, Regional and Local Taxes.
Equipment lesson: Multimedia presentation, set of words for the preparation of the definition, picture of the logical series, student drawings, excerpts from school essays, tasks cards with exercises, colored tokens.
During the classes
1. Organizational moment.
Students are divided into 3 groups.
2. Preparation of students to the active and conscious assimilation of the new material.
The introductory word of the teacher. Today at the lesson we will study the economic concept that most people have a negative reaction. But in the economy there is no definitely negative phenomena. Each can find pluses. The topic of today's lesson you call me yourself if you use the hint. ( Slide Demonstration 1.). The slide presents the statements of famous people who lived at different times. All of their statements are devoted to the topic of our current lesson. The key word is missed. What is this for the concept that we will study today?
Students must determine what the word "taxes" is missing. This word occurs on the slide after clicking.
Teacher: The topic of our lesson "Taxes".
As you noticed, the attitude to taxes at all times was ambiguous. Even such a knowledgeable person, like U. Herchill, believed that there was no good taxes. And the American writer O. Cholmz called taxes at the price of a civilized society. So what are taxes - evil or benefit? We must compile our own opinion about it.
3. The stage of learning new knowledge.
Teacher: You have ever already heard about taxes many times, everyone probably has an idea about this concept. Try to give the definition of tax.
Lisviar and summarize the definitions given by students.
Teacher: There are many different definitions in the economy of the same concept. One of the most common and accurate was given at the beginning of the last century in the famous Brockhaus and Efron dictionary.
Students are invited to make this definition from a word set.
Lisviar to the definitions compiled by each group.
Taxes – periodic forced payments of citizens and from their assets and income coming to the needs of the state and society and the legislative procedure.
Teacher:This is just one of the definitions. If we understand the essence of the tax, we can give and own. The main thing is to indicate the main signs.
In the word "tax" 5 letters, and the main signs of him also 5. Let's sing them out. Pay attention to the definition on the slide, on those prompts that are given on the board (on the board the pictures and prompts of the logical row from Appendices 5), and specify 5 signs of tax.
Student responses are listened, tax signs are written in the notebook.
Teacher:Knowing signs of tax, (continued demonstration Slide 2), We can now give our definition of this concept, the main thing is that all these signs sounded in it.
- part of the income of citizens or enterprises;
- is mandatory and forced;
- payout periodic;
- payment in favor of the state;
- the size and order of payment are determined by law.
Teacher, paying attention to the students on the board, where pictures are fixed - drawings from Appendix 6..
Take a look at the board. Men's soul, chimney, dog tail, car, submission of an application to court. ...
What do you think that in all this?
The answer of students: From all this at different times paid taxes.
Teacher: In the tongue of the tax system, all this - tax objects. Once taxes paid and from a chimney and with a dog tail ...
Currently, taxes in our country are charged (demonstration Slide 3.):
- from income (profits, wages, income OT. valuable papers);
- from property, transfer of property;
- with legal meaningful actions;
- with 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 may be such a property like a car. But cars are different. One owner is "Mercedes" or even "KAMAZ", and the other is "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 Pay with car power.
Teacher:Indeed, the transport tax is not calculated from the car, but from its power, if the power is different, then the tax will be different.
The tax, as an element of the tax system, has its own structure. It is divided into the base, the quantitative expression of which is calculated tax and the rate, the amount of tax per unit tax base.
For example, income tax in Russia. All citizens of Russia pay 13 kopecks from each earned ruble. The tax base is the amount of earned income, and the rate is 13%. Or tax on the extraction of natural gas. The base is not the fact of production itself, but the amount of gas mined, and the rate of 135 rubles. For 1000 cubic meters. m.
In order to understand what the bases and tax rates come, perform an exercise number 1, which presents examples of taxes, both modern and very ancient. ( Attachment 1) Each group has its examples.
Teacher: And now again remember the story. (Demonstration slide 4.).
"On June 1, 1648, salt riot broke out in Moscow. The enraged crowd loud and robbed "many boyars and okolnichy, and noble, and living rooms." Many ordinary people were killed, and the royal relative and the educator Boris Ivanovich Morozov miraculously escaped violence, the king with tears in his eyes asked for people to spare him "
Question classu: What caused such dramatic events? What are the ordinary people led by Morozov?
Answer:The cause of salt rebellion was to increase the tax on the salt.
Teacher: But the increase in this tax led to a reduction in income into the treasury. B.I. Morozov did not take into account the peculiarity of this tax. The fact is that the purchase tax of any product is an indirect tax. Payment of such a tax can be completely legitimate. We approached the question of taxes. All taxes can be divided into two large groups (demonstration Slide 5.) - direct and indirect.
What are the difference taxes direct from indirect?
Direct taxes charged from income and property directly with persons obliged to pay them. The final payer is the one who receives income owns property, etc. For example, receiving a salary or profit, a person pays according to income tax or income tax. Direct taxes usually pay all citizens.
Indirect taxes - These are taxes on goods or activities. The final payer of indirect taxes is the consumer of the goods, but it contributes to the treasury, but the seller of goods or services. Indirect tax will be a value added tax introduced since 1992. For example, buying a book, we pay 18% of its value to the seller of goods, but he is obliged to return this amount in the treasury as a tax. Indirect taxes pay not all, but only consumers of a particular product or service. And if we do not consume this product or do not use the service, do not behave any activity, then we are completely advantageous to pay this tax.
The separation of taxes on direct and indirect appeared in antiquity. Take a look at the list of "main types of taxes in the Roman Empire" (exercise 2). (Appendix 2.). Only the main taxes in the Romans were more than 40, and there were more than 170 them. In this list, you are emphasized by 2 taxes - 1 straight and 1 indirect. Try to determine which tax line, which is indirect.
Listened to students' responses.
Teacher:IN modern Russia taxes are significantly less than in Rome, over the past years, the formation of the tax system federal taxes Reduced from 52 to 15. True, there are still taxes regional and local, but also a little and they are mostly indirect, that is, they are not related to all. That is, we see that there is another classification of taxes (demonstration Slide 6). Taxes are divided into federals who go to the State Budget Regional, which come to the budgets of the regions (for example, the Smolensk region) and local - in the budgets of cities and districts (for example, to the budget of the Yartsevo city).
In the course of determining tax functions there is a demonstration Slide 7.
Teacher: In the modern world, citizens in any country do not require complete cancellation of taxes, they realize that taxes need to pay. Even children understand it. Please note that younger schoolchildren think about taxes. (Demonstration slide 8)
Before you excerpts from children's work. (We read the texts on the slide). Where should the taxes in the opinion of children? (Answers listened).
So, we approached the final of our lesson. What did you know today? ( Sew answers)
Am you made your opinion about taxes? ( Sew answers)
Students are invited to express their attitude towards taxes using tokens that are located on the tables. (Demonstration slide 9.)
Red token:Taxes should always pay, as this is the observance of the laws of the state.
White token:You only need to pay taxes just from our point of view, and from those that we do not like can be evincible.
Blue token: Taxes do not need to pay at all, as any tax is robbery.
Completed the results of the work of groups.
Homework: § 28 (Textbook "Economics", I.V. Lipsits), Sinwen on the topic "Taxes". (Examples of synquins composed of students on slide 10).
Topic 2. 3 Taxes and their functions. Plan. 1. The concept of taxes, fees. Tax functions. 2. Tax elements. 3. Classification of taxes. 4. Tax system and control over compliance with tax legislation. 5. The structure of tax authorities.
Art. 8 tax - mandatory, individual, gratuitous payment, charged with organizations and physical. Persons in the form of alienation belonging to them on the right of ownership, economic management or operational management money In order to financial support for the state and (or) municipalities. Tax, as economic category - Imperative cash relations, in the process of which the budget fund is formed without providing a tax subject of any equivalent.
Art. 8 Collection - obligatory contribution, charged with organizations and physical. Persons whose payment is one of the conditions of the commission of fees government agencies, Organs local governments, other authorized bodies and officials of legally significant actions, including providing certain rights or issuing solutions. (licenses)
The NKRF effect applies to: Introduction of taxes and fees collection taxes and fees Elimination of taxes and fees
Taxes of the Federal Name of VAT excise taxes NDFL NPPI Income tax Water tax Fees for using the objects of the animal world and for using the objects of aquatic biological springs of the state. The duty of the setting is mandatory to the payment of the NKRF throughout the territory of the Russian Federation when establishing the respective authorities allocate:
Regional Local Tax on Property Organization Tax on Gambling Business Tax Tax NKRF and Laws of Directors of the Russian Federation Land Tax NKRF, Property Tax Regulatory Piz. Personal legal acts representing the municipal bodies of municipality of the municipality of the IU on taxes on the territory of the corresponding subjects of the Russian Federation on the territory of the corresponding municipal formations tax rates, the procedure and timing of payment, benefits.
Federal, regional or local taxes and fees not provided for by the NKRF cannot be established. Special tax regimes may include exemption from the obligation to pay individual federal, regional and local taxes and fees
Taxation system for agricultural producers Simplified taxation system Special tax modes Taxation system in the form of a single tax on imputed income for separate species Activity System of taxation in the implementation of product sharing agreements
Depending on the payment mechanism, taxes are divided into: directly levied in the process of accumulating material goods directly from the income or property of the taxpayer. (20%) Profit tax, property tax. People are indirectly charged in the process of motion of income and turnover of goods and services. The owner of goods or services includes a tax in the price (tariff), which pays the consumer and lists it to the state. (VAT, excise taxes, income tax. Persons)
With physical Persons depending on the type of payer from legal entities Mixed NDFL, property tax. Persons. Property Tax Organization, Gambling Tax Land, Transport Tax
As an economic category tax possesses the following signs: Obligation (imperative) Individual dimensional figure Monetary form Change of owner The legality of payment Payment for financial support of the activities of the state or municipalities
Tax functions 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 fulfill their functions and tasks.
The regulatory function - taxes actively participating in the distribution process have a serious impact on reproduction stimulating or holding back its pace, reinforcing or relaxing the direction of capital. The stimulating function is implemented through the benefits and preferences of one category of taxpayers before the other.
The distribution function - allow to distribute taxes and fees between the levels of the budget system, sectors of the economy and social sectors. Control function - allows you to control the full and timely flow of taxes in the budget as in general and for each type of tax
Tax elements: 1. Tax object (Art. 38): sales of goods income property Consumption Profit Other circumstance having a quantitative and physical nature
2. Tax base value, physical or other characteristic of the tax object Tax base Federal establishes regional and local NKRF Tax bid laws of the subjects of the Russian Federation, regulatory legal acts of representative bodies of municipal
Tax base Regional and local federal NKRF places NKRF laws of subjects of the Russian Federation, regulatory legal acts of representative bodies of municipalities. Tax rate
4. The tax period is a calendar year or another period of time in relation to individual taxes, at the end of which the base is determined and the amount of tax to pay. The tax period may consist of one or more reporting periods.
Condition Definition The organization was created after the start of the calendar year, the first tax period for it from the date of creation until the end of this year. Day creation day - her day state registration. The organization was created from 01-December 1st for her the tax period 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 is the period of time from the beginning of this year before the end of the elimination of the liquidation (reorganization). The organization was created after the beginning of the year, the tax period is a period of time (January 1) and liquidated to the end from the date of creation until the day of liquidation. Year (December 31) The organization was created from December 1 to December 31 of the current year and was eliminated until the end of the calendar year, following the year of creation from the day the Elimination Day
The envisaged rules are not applied to organizations, from the composition of which are allocated to which one or more organizations are joined. Rules do not apply to those taxes for which the tax period is established as a calendar month or quarter
5. Tax benefits provided special categories Taxpayers and payers of fees provided for by law on taxes and fees benefits compared to other taxpayers or fees, including the ability to not pay taxes or fees or pay them in a smaller amount.
Benefits are installed: by federal taxes NKRF on regional and local taxes NKRF, laws and regulatory legal acts of the constituent entities of the Russian Federation and municipalities
The norms of legislation determine the grounds, procedure and conditions of application of benefits cannot be the individual nature of the payers in the right to refuse to use benefits, or suspend its use to one or more periods. Benefits - not a binding element of taxation
The tax is considered to be established when taxpayers and tax elements are identified (Article 17): Tax Object Tax Base Tax Performance Tax Establishment Procedure for the calculation of the tax order and tax payments
In the necessary cases in the establishment of tax in the act of tax legislation and fees may also provide for tax breaks and grounds for their use by the taxpayer. When setting a collection, their payers and elements are determined in relation to specific fees.
The procedure and timing of payment The payment time is established in relation to each tax and the collection, the change in the period is allowed only by the NKRF in the payment of tax (collection) with a violation of the period of penalties. Calendar date Q. The expiration of the time period (year, quarter, month) q. An indication of the event that should occur or the action that must be performed.
If the calculation of the tax base is made by the tax authority, the duty when paying the tax arises not earlier than the date of receipt tax notice Tax payment is made: q. The one-time payment of the entire amount of the tax or in a different order according to the NKRF Q. IN deadlines q. In cash and cashless form q. In the absence of a bank - in the cashier of the local administration authority or through the organization of the federal postal service (for physical persons)
The specific order of payment is established: for federal taxes NKRF for regional and local NKRF, regulatory legal acts of municipalities and laws of the subject of the Russian Federation in accordance with NKRF
May be provided for payment during tax period Preliminary tax payments, which are called advance payments. In case of payment of advance payments, penalties are charged in a later date.
Today, each organization seeks to increase income receipt and optimize tax deductions to the budget. In this regard, the importance of planning and forecasting as a factor of economic growth is increasing economic activity Organizations.
The main task of tax planning - Determine the volume of tax deductions for short-term and long-term periods based on the proximated billing and expenses of the organization. The main document reflecting the results of planning tax obligationsis the tax budget.
Formation of the tax budget organization
Formation of the budget of taxes is a rather laborious procedure. It requires interaction between several services: accounting, planning and economic and financial and depends on many parameters (for example, from accounting Policy Organizations in the field of managerial and tax accounting).
Imagine the procedure for the formation of the tax budget organization:
1. Determination of a set of taxes calculated by the Organization.
2. Calculation of the tax base for each of the planned taxes on the basis of the financial indicators of the organization.
3. Calculation of the amount of taxes to be transferred to the budget (annual volume by blocks).
4. Determining the timing of the transfer of taxes, drawing up a payment schedule.
5. Consolidation of scheduled tax budget indicators in a table.
6. Analysis of planned settlement data for each type of tax.
7. Definition of a set of measures aimed at optimizing taxes.
The specified procedure is an integral part of the activities related to the formation of the overall budget of the organization.
The tax budget is planned on the basis of:
- adopted in the organization of tax and accounting policies;
- method of accrual depreciation on fixed assets;
- data accounting;
- calculating taxable bases.
Depending on the periods, tax budget can be formed as follows:
- annual budget - until 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 - up to a 20-day preceding month.
Before forming a tax budget, you need:
- determine the tax system (general, simplified, tax on imputed income), depending on the form of ownership and type of activity;
- carry out analysis of taxable objects;
- determine whether the organization is the taxpayer for each of the taxes established by the legislation;
- determine whether property and economic operations fall under taxation with a specific tax;
- identify rates for each tax on the basis of tax legislation;
- establish whether the benefits of paying certain types of tax are relying, which article of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) provides a justification for the use of benefits, which must be taken to obtain benefits;
- find out whether deductions are available (if they are, to determine their size).
To draw up a tax budget plan, the financial and economic structural division will require the following financial indicators Organizations:
- Estimation of income and expenses for the upcoming fiscal year.
- Budget for the procurement of material and industrial stocks.
- Estimation of the consumption of materials.
- Budget costs for the remuneration of employees of the organization.
- Social pay budget.
- Residual value fixed assets.
For the tax base planning, the following documents are needed (Table 1).
Table 1. Documents required for tax base planning |
||
Tax |
The tax base |
Documentation |
Income tax of individuals |
The amount of payout physical lick |
Budget for labor costs |
Profit Tax |
Taxable profit |
Budget of income and expenses |
Value added tax |
Added value |
Budget of income and expenses, budget of cash flow, investment budget |
Property tax |
Average annual value Property |
Forecast balance |
Transport tax |
Power used vehicle |
Technical passports for cars |
Tax structurecalculated in the organization depends on the chosen tax system. Consider the formation of the budget of taxes in the organization of health care, which applies general System taxation (based).
S. S. Velizanskaya, Deputy Chief Accountant
The material is published in part. It can be fully read in the journal
Tax planning in the organization - One of the most effective tools to improve the efficiency of the company, allowing to significantly reduce the costs of taxes and fees subject to the requirements of legislation. The tax planning content is revealed through a certain sequence of actions, methods and procedures.
Building a tax planning system should be started with the calculation of the tax burden. This makes it possible to understand whether it is necessary to make any changes to the enterprise management system.
If size tax payments It is no more than 15% of the annual net profit, then there is no acute need for tax planning and forecasting. Control the timeliness and completeness of paying taxes and fees to the budget can either financial director.
For small and medium-sized businesses, the tax burden of which is 20-35% of pure income, the construction of the tax planning system becomes more relevant. To this end, it makes sense to hire a separate specialist, and for large enterprises - to create a whole department that will be engaged in controlling and taking into account all tax payments and the preparation of projections on 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 by professionals, for example, on outsourcing conditions.
For organizations with a tax burden Over 40%, the issue of tax planning is very acute, otherwise they risk losing positions on the market or to become bankrupt. In this case, the Company's management should seriously think about building the relevant prediction system and create a special department for these purposes.
Main purpose Tax planning is a decrease in the tax burden due to:
- applications tax benefitsprovided for in the Tax Code of the Russian Federation and other regulatory documents;
- control the timeliness of paying taxes and fees to the budget;
- adjustments to the organization's accounting policy in order to use gaps in tax legislation in their favor.
Main types of tax planning in the organization
Classical Tax planning is the organization and control of the repayment of the Company's tax liabilities in accordance with the norms established by the legislation and timing. This type of planning implies forecasting in accordance with legal requirements.
Optimation Tax planning (tax optimization) is based on the use of gaps in tax legislation in favor of the organization, i.e. To maximize tax burden.
Illegal Tax planning is based on taxpayers' avoidance from repaying their obligations to the budget through the use of illegal tax burden reduction tools. This type of forecasting contradicts legislation and entails appropriate measures of responsibility.
The considered tax planning is unofficially called "white", "gray" and "black", with the darker "color", that it is illegal.
By timing, tax planning is divided into long-term and current.
Long-term aimed at reducing the organization's tax burden for several years ahead and underlies the company's development strategy.
It includes:
- determining the optimal place to register the enterprise and its branches (from the position of minimizing the tax burden);
- determination of the appropriate organizational and legal form and structure of building a company.
Current tax planning involves the use of tools and methods for reducing the tax burden in the short term or when implementing a specific project or transaction.
It includes:
- application of tax benefits for tax and fees paid by the organization;
- revision standard Forms Company contracts and their optimization, taking into account tax legislation;
- adjustment of the organization's accounting policy 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 when conducting tax accounting and reporting. Its observance allows you to avoid suspicion of tax evasion by your company.
Principle 2.Principle of efficiency.The principle of efficiency involves the conduct of tax planning of the organization in accordance with recent changes in legislation. This requires timely adjustments to the company's main documents - accounting and tax policies, including when opening new units or restructuring the company. Operational response to all amendments in the Tax Code of the Russian Federation makes it possible to organize optimize your tax burden.
Principle 3.Principle of optimality.The principle of optimality is based on the use of tools and methods that contribute to the achievement of the balance between the size of the tax burden and the objectives of the company and its leadership. It is important to understand that reducing the costs of paying taxes and fees is just a way to improve the effectiveness of the organization's activities. For owners it is important to find the optimal relationship between the size 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 applying tax planning tools - their profitability in the current and scheduled period. It is also worth studying what effects will have a decrease in payments for one tax on other payments to the budget.
Principle 4.The principle of validity.The principle of substantiation requires a justification from the company to apply tax optimization tools in order to evof the validity and feasibility of its actions before tax and judicial authorities.
Principle 5.Principle of complexity.The principle of complexity implies that when organizing tax planning at the enterprise, the requirements are taken into account not only by the Tax Code of the Russian Federation, but also other regulatory documents, such as the Civil Code.
Principle 6.The principle of professionalism.The principle of professionalism requires that qualified specialists who work out in all the intricacies of tax and accounting reports are engaged in tax planning.
Principle 7.Principle of confidentiality.This principle assumes that the methods used by the company and tax planning tools should not be disclosed to unauthorized users.
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Elements of the Organization Tax Planning System
- The system of accounting and tax accounting of the company. They must comply with the requirements of the current legislation and do not contradict each other. The accounting statements of the organization must disclose all the necessary data for tax planning.
- Accounting policy - an internal document of the enterprise in which, among other things, the rules for conducting accounting and tax accounting in the company are prescribed. In the accounting policy, the rules are important to identify and optimize the tax burden: a method for calculating the organization's revenue (cash or charges), the method of depreciation (linear or non-linear), a method for taking into account assets (FIFO or LIFO), etc.
- Tax benefits and organization of transactions. Often taxpayers apply not all tax breaks on the legislation. It is also often necessary to analyze the potential implications when concluding transactions in terms of influence on the company's tax burden.
- Tax control. The tax budget is the main control tool that the General and financial director. The introduction of internal repayment control methods of tax liabilities allows minimizing errors in the preparation of the tax budget. This makes it possible to also ensure control of compliance with the maturity of tax liabilities and exclude the emergence of overdue. Be sure to take advantage of the postponement of tax and fees, if it is provided for by tax legislation.
- The tax calendar allows you to fully pay all tax liabilities in full and provide tax reporting. It should be borne in mind that late payment of taxes and fees entails the sanctions provided for by the tax, administrative, criminal and other branches of law.
- Building a system of efficient management of the company. Maximization of the organization's profits is achieved by optimizing the business structure and the development of appropriate tax planning plans for the short and medium-term perspective.
- The use of preferential tax regimes. It is supposed to minimize the tax burden due to business registration in offshore zones Abroad or low tax burden on the territory of our country. All applicable optimization schemes must be reasonable and legitimate, otherwise the tax authorities will be able to challenge them and bring to responsibility for violation of the law.
- Imitation financial models It is possible to calculate the tax burden in various situations, when changing certain parameters of the outer and internal environment of the company.
- Reporting and analytical activity of tax management. The creation of an information base is required to analyze the effectiveness of applicable methods and tools to reduce tax burden at different periods of time. This allows you to conduct a factor analysis of the company's work, identify weak and strengths tax Policy and look for ways to maximize the profit of the organization.
When you need the organization of the tax planning system in the enterprise
The effectiveness of tax planning in the organization is ensured by the complexity and consistency of the actions of all participants in the system. It is required to allocate a group of people who will be responsible for tax forecasting, developing and analyzing how to reduce the tax burden of the company.
If there is a doubt about the need and relevance of the organization of tax planning in the enterprise, it is worth keeping in mind that it is possible to engage in tax optimization in good, and in the bad periods for the company.
First, for real tax planning, aimed at optimizing the tax burden, does not affect the degree of tax burden of the company. Building a tax prediction system is possible even with the shortest amounts of payments. For these purposes, the entire arsenal of legal means of tax optimization is applied.
Secondly, to organize tax planning at the enterprise requires the creation of a specialized department, whose specialists will be engaged in all issues related to taxes: planning tax payments, interaction with auditors and the provision of necessary reports and others. The work of such a unit will depend not so much from the volume Tax deductions of the company, how much to finance its activities.
Nevertheless, the high level of tax burden does not mean that the company can build an effective tax planning system if the manual is not ready to allocate financial resources to ensure the work of the relevant Special Department.
Therefore, the preparation for tax planning in the organization should begin with the definition of the budget for the content of the tax planning unit and evaluate the payback periods and the profitability of these costs. Of course, in small companies in which only director and accountant are managed by the Office, and the rest of the state consists of simple employees, it makes no sense to create a tax planning department. In this case, it is easiest of all obligations to optimize the tax burden to transfer to the leadership. In large organizations in which special departments are engaged in financial management (accounting and financial service), It is necessary to either create a specialized division for tax planning, or transfer the functions of tax planning to one of the financial managers or accountants.
In this case, to build a system of prediction and various tax burden optimization schemes will also need to attract other employees of the company - lawyers, chief accountant, etc.
The functions of all participants in tax optimization are distributed as follows:
- the company's director assesses the need for certain activities for tax planning, gives the task of accounting and legal services to specific actions to reduce the tax burden of the company;
- the lawyer conducts an analysis of the legality of the planned activities, if necessary, consistent with partners and suppliers are all subtlety to implement the tax scheme;
- accountant Calculates the amount of tax payments to the budget in accordance with the new optimization scheme, considers the features of their reflection in the accounting and tax reporting companies;
- tax Planning Specialist analyzes all the data provided by the remaining optimization participants, and concludes how much it is possible to implement this scheme in the company's activities.
Basic Tax Planning Methods in Organizations
Method 1. Situation Tax Planning Method
This is one of the most popular and easy-to-implement methods. He assumes the organization of tax planning at the enterprise in the following order.
First, on the basis of the constituent documents of the company and the requirements of tax legislation, a list of taxes and fees payable, indicating the possible tax rates and tax benefits. Based on this information, the so-called tax field of the organization is created.
Next, taking into account the peculiarities of the company's activities, a list of typical economic operations and forms of contracts applied in the firm are drawn up their careful analysis and the choice of the most suitable tax optimization schemes. The complexity of the application of this method is that the more the organization, the greater the amount of activity scenarios needs to be considered. This requires the use of specialized software.
Method 2. Microbalans Method
The microbalans method implies an assessment of the company's work under the influence of various factors of the external and internal environment. For this, the organization of the organization is grouping on the blocks of economic operations, for each block, they prescribe the main accounting wiring And make up the balance. Based on the comparison of such microbalans, choose the most suitable option.
This method is based on the allocation from the entire set of economic operations of one of the main block and considering it as an independent journal of economic operations with the design of several options for posting and the preparation of several microbalans options. Their analysis makes it possible to choose the most effective in terms of cost ratio and financial results. If all the company's tax liabilities are included in the company's block operation, then microbalans allow you to choose a variant with minimal tax burden.
Method 3. Method of grafanalytic dependencies
The method of grafanalytic dependencies is based on the allocation of one or several main elements of the balance, affecting the amount of profit (losses) of the company. To do this, first form an enlarged block of economic operations, in which the selected balance element is involved. Further, based on the calculation of different embodiments of microbalans, at different values \u200b\u200bof the variable under study, the schedule is built, which reflects the dependence of the organization's profit from the values \u200b\u200bof this variable. As a result, on the basis of the analysis of such a graph, the most effective option is chosen.
Method 4. Matric-balanced method
The matrix balance method is an analysis method based on a variety of variables. It is used for large-scale studies and makes it possible to make profit predictions (losses), as well as find bottlenecks in the enterprise balance. The construction of matrices allows to determine strong and weak bonds between different accounting accounts and economic operations.
Method 5. Statistical Balance Method
The statistical balance sheet involves building an economic model based on the average parameter values \u200b\u200bobtained from accounting balances of several commercial organizations. If the indicators of a particular company differ from mean values, this indicates positive or negative trends in the company's activities.
Such economic model, built on average statistical values, can be used to generate tax planning tactics. The limitations of the statistical balance sheet is that in our country not all companies openly publish their accounting reportingnecessary to create a specific statistical base.
Method 6. Method for determining financial flows in a two-coordinate tax system
This method is based on the assumption that the company is in favor of the taxpayer only in two taxes: the income tax and VAT (excise taxes are sometimes added). All other tax payments are either not taken into account due to their small sizes, or using some assumptions are included in one of the listed taxes.
The following is a mathematical equation that reflects the share of tax deductions from the company's gross revenue in the two-coordinate tax system under consideration, which allows you to determine the direct link between the rates of indirect tax and tax on the profit of organizations with other macroeconomic indicators (values \u200b\u200bof property tax, size depreciation deductions, the volume of used enterprise own and borrowed money and the percent amount paid for their use).
Changing the values \u200b\u200bof these indicators using tax planning tools, a specialist can evaluate their influence on the size of the tax burden of an enterprise 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 appearance of the idea of \u200b\u200bthe organization of business, setting the goals and objectives of the Company's activities, the choice of tax regime, the study of the possibilities of applying tax benefits and reduce the tax burden by lawful ways.
Stage 2. The choice of the most profitable location of the production and office of the enterprise, including structural units, branches and subsidiaries.
Stage 3. Choosing the organizational and legal form of the future company (legal entity or IP), analysis of the tax burden in each case. For example, public joint Stock Company They are obliged to pay income tax, and there are no full partnerships.
The following stages relate to current tax planning, which should organically fit into the general enterprise management system.
Stage 4. Formation of the so-called tax field - a special table with a description of elements and details of each tax and collection. Based on this information, the company's experts analyze all possible tax breaks in the context of each tax and constitute a step-by-step plan of their application.
Stage 5. Development, taking into account the already formed tax field of the enterprise's contractual relationship. To this end, the main types of transactions are planned to enter into an organization: purchase and sale, rent, in a row, compensated provision of services, etc. Each type of transaction is analyzed from the position of tax liabilities that may arise after its conclusion.
Stage 6. Performing a chain of actions:
- the main economic operations that the organization will exercise are considered;
- different options are analyzed taking into account tax consequences, these are the most optimal, accounting and tax wiring are drawn up;
- based on the selected options, a log of typical economic operations is formed, which is the basis of accounting and tax accounting in the company;
- an assessment is to maximize the profit of the organization, taking into account potential tax risks;
- additional options for the company's accounting policy in the planning period are being developed.
Stage 7. Tax management. This stage involves building a tax accounting and control system in the organization. The basis of tax management is the minimization of the risks of errors when calculating tax liabilities through the implementation of the technology of internal control of tax payments, which makes it possible to maximally objectively make decisions in the tax sphere.
How tax accounting and tax planning in the organization
Tax planning is an integral part of management accounting in the company. The basic information used in the conduct of tax planning is taken from the financial statements, but some data comes from the documents of management accounting. In addition, the information necessary for planning payments for income tax is contained in tax accounting (they include information on income and expenses taken into account when calculating taxable profits).
The need to transition from tax accounting to tax planning occurs when creating a management accounting system at the enterprise and the introduction of budgeting. Budgeting is the practice of drawing up budgets in the context of the main activities of the Company and the analysis and control of their execution. In turn, the budget is a document that reflects all income and expenses of the unit or enterprise as a whole.
The relationship between tax and management accounting is most fully manifested in drawing up and analyzing 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 included in the company's overall budget, which also includes the balance sheet, the report on financial results and the budget of cash flow.
When drawing up a tax budget, planned and actual data on sales volumes, purchases, capital investments and other economic operations that are taken from the financial statements are used. In the future, the tax budget indicators (tax payments) are reflected in other reports of the company: the production budget and income statement.
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What features is tax control and tax planning organization
Tax control - This is one of the main tools of tax legislation, it represents the activities of authorized authorities for monitoring compliance with taxpayers, tax agents and payers of tax fees on taxes and fees in the manner prescribed by the Tax Code of the Russian Federation.
Staff tax authorities As part of their official powers, tax control is carried out: check the accounting and reporting data of taxpayers, receive explanations on the disposal moments of activity and economic operations taxpayers tax agents and collecting fees.
When conducting tax control Tax authorities are followed by compliance with all the requirements of the current legislation on taxes and fees, and also keep records of legal entities and individuals.
This uses various methods:
- Observation T.requires a general acquaintance with the state of the selected Tax Control Object. To illustrate the application of this method in practice, you can consider tax posts at enterprises involved in the production of alcoholic beverages or ethyl alcohol. Also, the observation method will include checking the presence of stamps on excisable goods and an assessment of compliance with the rules for the use of cash registers in trading enterprises.
- Checkthe main facts of the taxpayer's economic activity are made in order to identify signs of violation of tax legislation, eliminate their consequences and punishment of perpetrators. The verification that is carried out in the tax inspection is called cameral. In relation to legal entities and individual entrepreneurs, exit tax audits can be organized. Cameral checkit is based on the analysis of tax reporting provided by the taxpayer, and information about its activities. Cameral verification of legal entities is based on accounting balances regularly provided to the tax inspectorate. Exit Checkensures direct departure of tax authorities to the organization in order to verify the primary financial statements and other accounting documents reflecting the validity and need to exercise the cost of the organization, the correctness of the calculation of the tax base, the completeness of the reflection of the company's income, etc. Although exit CheckCompared to cameral, requires more time and resources for its holding, it is considered more objective and therefore is the main method of tax control.
- Survey It is carried out in order to fix the parties to the activities of the business entity, followed by the use of materials to clarify (adjustments) indicators related to its financial Regulations (yield), relationships with tax control subjects for taxes. For example, when examining the place of activity of a person engaged in the sewing of clothing, the actual presence of finished products and semi-finished products is fixed, and when the point of trading point, the goods are checked with compliance with the current conditions (the presence of excise, special brands, licenses, etc.), the compliance of the goods to the invoice and t. d.
- Analysis It is carried out on the basis of tax and accounting reporting, compiled with different periodicity (once a quarter or once a year), and implies the use of various analytical instruments. For example, for calculating the tax base, in the absence of the necessary documentation, the taxpayer is calculated by the average and relative indicators based on similar values \u200b\u200bof other companies in the industry.
- Revision It is carried out directly from the taxpayer ( legal entity or individual entrepreneur). It includes verification of primary documents, accounting registers, accounting and statistical reporting, actual cash availability.
Employees of tax control authorities are endowed with rather great rights. Legislation is allowed to check source documents Taxpayers, statistical accounting reporting, the actual cash availability at the checkout or at the current account. In extreme cases, they can seal warehouses, submit requests to banks and other organizations on the facts of the taxpayer's economic activity, to withdraw documents (based on the Protocol).
What risks is related to the implementation of tax planning in the organization
Any action within the framework of tax planning entail certain risks for the organization. Events to reduce the tax burden, even fully relevant to the requirements of current legislation are not welcome to the tax authorities. This is due to the fact that tax inspections Interested in maximizing payments entering the relevant budget.
The complexity of the application of various tax optimization schemes is also the fact that not in each situation there is an opportunity to prove that this method of reducing the tax burden is completely legitimate. IN existing legislation There are no clear criteria to estimate the legality of all applicable tax schemes. Does not make clarity in this issue and inconsistency judicial practiceAs part of which the same methods of reducing the tax burden may be considered illegal in one situation as illegal, and in the other - as fully relevant to legislation.
All listed factors lead to the following difficulties in the application of tax planning tools in practice:
- Business activity of organizations is constrained by the ambiguity of legislation requirements in minimizing tax burden.
- The inconsistency of tax standards and judicial practice in the field of tax optimization leads to the loss of confidence and reduce the authority of tax authorities in the eyes of taxpayers.
- Reduced investment attractive domestic companies due to the uncertainty of the borders of tax optimization.
Nevertheless, professional use in practice of all tax legislation requirements and the use of admissible tax benefits makes it possible to minimize risks when conducting tax planning in the organization. As a result, the positive results of such planning overlap potential tax risks.
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