Small business is an integral part of the Russian economy, therefore, in order to attract entrepreneurs to small business, the state is developing more convenient and attractive taxation systems than for other forms of management. Features of taxation of small businesses is one of the exciting topics for beginner businessmen.

The main points and distinctive features of this type of taxation will be revealed further.

Choosing the form of the tax regime

Small businesses are given the opportunity to independently choose taxation, thanks to which newly created enterprises have comfortable and affordable conditions for their functioning.

Small business, like any other legal business, is characterized by its versatility. In small enterprises, as well as in large ones, tax deductions to the state treasury have a significant share in the financial flows of the organization. Oversight of this side of doing business turns into big financial losses for the company. Therefore, if you are just starting to work or want to optimize your expenses, contact a good accountant, or rather become one yourself.

Of course, it can be recognized that the tax system in the Russian Federation is imperfect, but a reasonable selection of the optimal method of paying taxes is quite possible.

Today, when creating a small business, it is possible to choose one of several tax systems currently in force, the most suitable for the planned activities of the company.

General Mode

Taxation of enterprises of all forms of ownership and types is established by default in the form of a general regime - OSNO. Under this regime, the responsibility of the enterprise includes maintaining both accounting and tax accounting. If an organization works for OSNO, it pays the following taxes to the state:

• for added value,
• on organizations
• for profit (legal entities),
• on the income of individuals (individual entrepreneurs).

Benefits of OSNO

The advantages of this system include:

• the ability to engage in various activities, while not having a limit on the amount of revenue;
• reimbursement of VAT from the budget for various reasons;
• greater attractiveness for counterparties due to the reimbursement of their VAT;
• possession of any number of employees and others.

OSNO Disadvantages

The disadvantages of the general mode include:

• obligation to pay a large amount of taxes,
• the obligation to submit a large number of reports to the tax authorities and other state organizations,
• complex form of income and expenses management,
• collection and mandatory storage of all documentation related to the activities of the enterprise and others.

Small business in agriculture

Entrepreneurs whose activities include only the production of agricultural products, and who do not process it, have the opportunity to work under the ESHN system.

In this case, the collection of taxes from small businesses is greatly simplified, since the organization has the right not to pay the following types of taxes to the treasury:

• on property;
• for added value.

In the event that a company wants to work in this mode, it needs to show the share of all income from the sale of manufactured products in the total sales proceeds, and its share should exceed 70%.

Reporting is submitted every six months, the tax period is one year. Therefore, it should be remembered that by switching to the UAT it is impossible to change the taxation regime before the end of the tax year. However, under other systems, regime change is also difficult and is carried out only from the beginning of the year. Moreover, an application for changing the form of tax collection must be submitted in advance in a strictly defined period.

Patent taxation system

Previously, small businesses had the right to apply a simplified tax system, the payments of which were calculated on the basis of a patent. Today, the provisions of the legislation have changed significantly - since 2013, a new independent regime has been introduced - the patent taxation system. Therefore, now the features of small business taxation in terms of paying the cost of a patent are differentiated from the taxation of business entities operating in other regimes, since under the new system it is necessary to pay only the cost of a patent.

The total amount of the patent is calculated at the rate of 6% of the estimated annual income of the company. However, you should be aware that now it cannot be reduced, as before, by the amount of insurance premiums paid for compulsory insurance.

The application of this regime is possible only for individual entrepreneurs. In addition, patent taxation is applied only for certain types of activities - 69 of them are indicated in the law and this list is final. It should be remembered that when buying a patent for a period of less than 6 months, its full cost must be paid before the 25th day of the month after the start of its validity. With a longer term of the patent, you can first pay for its third, and the remaining two-thirds closer to the end of the expiration of its validity - but no later than 30 days before its termination.

Single tax on imputed income (UTII)

Taxes for small businesses changed significantly in 2013. Since this year, and also now, the transition to a single tax on imputed income has become voluntary. The calculation of UTII has also undergone a change - now it is calculated starting from the day of registration, based on the number of days that were actually worked out in a given month.

It is calculated according to the formula, which includes the value of the basic profitability established by the subject of the federation, coefficients that depend on the specifics of the enterprise and the tax rate. Online services will help you quickly calculate and pay tax.

The limit calculation of the number of hired personnel is calculated not as before, but from the average number of labor force. The number of employees, as before, should not exceed 100.

Advantages of UTII

Taxation of an enterprise's activities under UTII has the following advantages:

• exemption from the following taxes:
• for profit (legal entities);
• on the income of individuals (individual entrepreneurs);
• on property;
• for added value.

As noted earlier, the above taxes require fairly complex accounting and tax accounting. Accordingly, the replacement of the specified number of tax payments greatly simplifies accounting and reduces the workflow.

• ease of tax calculation;
• fixed amount of tax;
• a tax that does not depend on the actual revenue of the enterprise, allows you to legally conduct business with various turnovers without fear of the tax authorities;
• Ease of maintenance Ease of accounting for income and expenses.

Disadvantages of EVND

It is quite possible to calculate the tax burden even before the opening of your enterprise, so the statement that huge taxes unexpectedly crippled the business is not serious. With a properly drawn up business plan, taxes will become stable for the business.

In the event that the company is already operating, the way out of the confusing situation will be tax planning, in which timely tracking of all changes in legislation is mandatory.

The problems of taxation of enterprises are concluded, first of all, in the absence of highly qualified specialists, the cost of which is quite high. Entrepreneurs are often unwilling to spend their income on such costs. As a result, the opposite situation develops - high tax payments and fines reduce the efficiency of doing business. Therefore, in order to receive high profits, attention should be paid to optimizing the taxation of the enterprise and attracting professionals for this: either on staff, or work with specialists on outsourcing (an agreement with a third-party company).

Only in this case, the optimization of small business taxation will bring the enterprise as close as possible to success.

Yaroslavskaya Oksana Konstantinovna

Student of the Faculty of Transfer Specialties, Ulyanovsk State University, Ulyanovsk

Zabbarova Olga Alekseevna

scientific supervisor, Ph.D. economy Sci., Associate Professor, Department of Finance and Credit, Faculty of Economics, Ural State University, Ulyanovsk

For any state, the tax system is one of the most important regulators of economic development, the basis of the financial and credit mechanism of state regulation of the economy. Taxes, like the tax system in general, are a powerful tool for managing the economy. Depending on the taxation regime applied by the enterprise, the amount of taxes that are paid to the state budget depends, which in turn leads to the formation of certain costs for the enterprise associated with the need to fulfill tax obligations to the country's budget.

The tax is considered established only when the taxpayers and elements of taxation are determined: the object of taxation; the tax base; tax rate; taxable period; the procedure for calculating taxes; terms and procedure for payment of taxes.

There are 2 taxation regimes: the general regime and special tax regimes, which are entitled to be applied by certain categories of legal entities and individual entrepreneurs.

There are also 3 types of special tax regimes that can be applied by small businesses and individual entrepreneurs:

Simplified taxation system or USN;

· Single agricultural tax or ESHN;

Single tax on imputed income or UTII.

Individual entrepreneurs from 01.01.2013 can apply the patent system of taxation.

ESHN and UTII are more applicable to specific types of activities of organizations (for example, production or processing of agricultural products), and, moreover, the right to choose these tax systems is limited by law. For this reason, we have chosen the simplified taxation system and the general taxation regime that small businesses can apply subject to certain activity standards as the subject of study.

The correct choice of the taxation system does not always depend on the desire or unwillingness of the taxpayer, but is primarily determined by law. Despite the seeming severity of restrictions on the application of certain taxation systems, it is almost always possible to apply the most advantageous taxation system. By manipulating taxation systems, it is quite realistic to minimize the tax burden of an enterprise, and for individual taxes to reduce the amount of payment to zero.

The key factor that determines the most profitable taxation scheme is the total tax burden, but sometimes other components can play a significant role, for example:

· Accounting support, namely its cost and complexity, tax accounting;

Necessity of registration of primary documents;

the need to record transactions with fixed assets;

the procedure for taxation of dividends;

· Remuneration and provision of employees;

availability and effective application of legal ways to reduce the tax burden.

And so, when applying the general taxation regime, taxes are paid in accordance with the Tax Code of the Russian Federation. This system is suitable for those enterprises that are not subject to the law on UTII. This system of taxation allows:

carry out various activities without limiting the amount of revenue,

Reimburse VAT amounts from the budget, both on acquired fixed assets and on other grounds,

Unlimited number of employees

Other important indicators in the activity of the enterprise.

The general taxation regime is distinguished by its complexity, which lies in the need to maintain full accounting (accounting, tax).

Enterprises applying the general taxation regime in 2013 pay the following types of taxes and fees:

Value added tax (VAT) - is charged at three tax rates depending on the object of taxation 18%, 9%, 0%. the amount of VAT applied invoice.

Income tax - tax rate of 20%;

Property tax - tax rate up to 2.2%;

Other taxes in accordance with the composition of the property of the enterprise.

One of the disadvantages of the general taxation regime is that enterprises lose partners who apply the simplified tax system, because. the latter become in this case the final payers of VAT, and an enterprise that applies the general taxation regime loses the right to its VAT refund from the budget.

The Simplified Taxation System (STS) refers to special taxation regimes and is of a declarative nature.

This system is suitable for those organizations whose income at the end of the year did not exceed 60 million rubles, the residual value of fixed assets does not exceed 100 million rubles, the average number of employees does not exceed 100 people. In the authorized capital of an enterprise applying the simplified tax system, the share of participation of other organizations should not exceed 25%, it is important to know this for enterprises intending to apply this system.

According to paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation, organizations that have branches and (or) representative offices), as well as banks, insurers, investment funds, private notaries, lawyers, etc., do not have the right to apply the simplified tax system.

Since 2013, the deadline for submitting notifications of the transition to a simplified taxation system has been extended until December 31 of the year preceding the calendar year, starting from which organizations switch to paying the simplified tax system. For newly created organizations, the deadline for submitting notifications for the transition to the simplified tax system from January 1, 2013 has been increased from 5 to 30 calendar days from the date of registration with the tax authority.

The application of this system of taxation implies:

1. Replacing three taxes with one: exemption from income tax, property tax, VAT. The exception is VAT, which is payable when goods are imported into the customs territory of the Russian Federation.

2. The possibility of choosing the object of taxation by the taxpayer. If a rate of 6% is applied, then the object of taxation is the total amount of income received by the organization. The total income of the taxpayer, recognized at the time of accrual, in accordance with Chapter 25 of the NCRF includes revenue, advances, for trade enterprises operating under commission agreements - commission. The amount of expenses in this case does not reduce the taxable base and the organization should not document the expenses incurred.

If a rate of 15% is applied, then the object of taxation will be the difference between income and expenses.

3. Reduction of the volume of submitted reports and simplification of tax accounting.

4. Exemption of the organization from accounting. But the current procedure for conducting cash transactions and accounting for fixed assets, and providing statistical reporting, remains.

Let's carry out a comparative analysis of the tax burden of a conditional small enterprise when applying various taxation regimes.

For example, for the reporting period (quarter) of doing business, a small enterprise received the following results and indicators:

Sales proceeds (net) - 300,000 rubles;

Payroll fund - 50,000 rubles;

Fixed and variable costs amounted to - 70,000 rubles.

When applying the rate of 6%, the object of taxation is the income of the organization.

1. Personal income tax - 50,000 * 13% (personal income tax rate) = 6,500 rubles;

5. Single tax - 300,000 * 6% = 18,000 rubles;

According to the legislation, we can deduct a contribution to the pension fund from the single tax (but not more than 50% of the single tax amount, that is, no more than 9,000 rubles) 18,000 - 9,000 \u003d 9,000 rubles.

The total amount of taxes payable to the budget will be: 6,500+11,000+1,450+2,550+ 9,000=30,500 rubles.

Now let's calculate the amount of profit, after taxes, received by the organization: 300,000 - 70,000 - 30,500 - (50,000 - 6,500) = 166,000 rubles.

When applying the rate of 15%, the object of taxation is the income minus the expenses of the organization.

An example of calculating tax contributions under the simplified taxation system with a rate of 15% (we will take income minus expenses as the object of taxation).

Let's calculate what taxes the organization will pay in 2013 for the reporting quarter:

1. Personal income tax - 50,000 * 13% (personal income tax rate) = 6,500 rubles;

2. Contribution to the pension fund - 50,000 * 22% = 11,000 rubles; (not administered by the tax office)

3. Contribution to the social insurance fund - 50,000 * 2.9% = 1450 rubles; (not administered by the tax office)

4. Contribution to the compulsory medical insurance fund - 50,000 * 5.1% = 2550 rubles; (not administered by the tax office)

5. Single tax - 300,000 - 120,000 - 11,000 * 15% = 23,350 rubles;

The expenditure part for calculating the tax base includes various expenses in the amount of 120,000 rubles. (in the presence of actual payment) and contributions to the Pension Fund in the amount of 11,000 rubles. (the taxpayer has the right to include this amount in full if payment is made).

However, in this case, the amount of the single tax was less than the minimum tax of 300,000 * 1% = 30,000 rubles. 23350< 30 000 поэтому в бюджет следует уплатить сумму минимального налога.

The total amount of taxes payable to the budget will be: 6,500 + 11,000 + 1,450 + 2,550 + 30,000 = 51,500 rubles.

Now let's calculate the amount of profit, after taxes, received by the organization: 300,000 - 70,000 - 51,500 - (50,000 - 6,500) - 11,000 \u003d 124,300 rubles.

It should be noted that when taxing under the simplified tax system, the moment of formation of the tax base is the fact of crediting funds and actual payment, i.e., income and expenses are included only from the moment of full payment for the services provided (received) or sold (purchased) goods.

The general tax regime applies equally to all commercial enterprises, large, medium or small. In this mode, all accounting objects can be divided into two groups: the funds owned by the enterprise, or assets, and the second group is the sources of funds or liabilities. This system is suitable for all types of activities of enterprises that are not subject to the law on UTII.

To conduct a comparative analysis of taxation systems, we use a conditional enterprise that does not own land, real estate, vehicles. Assume that property and vehicles are leased.

Let's calculate what taxes the organization will pay in 2013 for the reporting quarter:

1. Personal income tax - 50,000 * 13% (personal income tax rate) = 6,500 rubles;

2. Contribution to the pension fund - 50,000 * 22% = 11,000 rubles; (not administered by the tax office)

3. Contribution to the social insurance fund - 50,000 * 2.9% = 1450 rubles; (not administered by the tax office)

4. Contribution to the compulsory medical insurance fund - 50,000 * 5.1% = 2550 rubles; (not administered by the tax office)

5. Corporate income tax - 300,000 - 120,000 - 15,000 * 20% = 33,000 rubles; The expenditure part for calculating the tax base includes various expenses in the amount of 120,000 rubles. and insurance payments to off-budget funds in the amount of 15,000 rubles. At the moment of determining the tax base for income tax, the taxpayer chose the accrual method, i.e. time of shipment, possible without payment.

6. Value added tax is determined as a percentage of the amount of proceeds received and will be 300,000 x. 18% (rate) \u003d 54,000 rubles.

LLC made other expenses in the amount of 70,000 rubles. Let us assume that the expenses are made by the LLC, taking into account the allocated VAT by the sellers (suppliers). Thus, in our case, the LLC did not actually pay the contractors-suppliers, but it has the right to present the budget with the amount of tax deductions for the received and credited values ​​and services. In our example, VAT deductions for purchased goods, works (services) amounted to 70,000 rubles. X. 18 \u003d 12600 rubles.

Thus, VAT payable will be: 54,000 - 12,600 = 41,400 rubles.

The total amount of taxes payable to the budget will be:

6,500+11,000+1450+2550+ 33,000 +41,400 = 74,400 rubles

In this case, due to the lack of property, land, vehicles, taxes will not have to be paid by the LLC.

Table 1.

Comparative analysis of the total amounts of taxes calculated under various taxation regimes

N p / p	Tax regime	Total amount The amount of taxes payable to the budget, rub.	Total amount of tax savings, rub.
	STS (income) - 6%
	STS (income-expenses) - 15%
	General tax regime

Based on the data in Table 1, we can conclude that the smallest amount of taxes payable to the budget for this conditional enterprise arises in relation to the simplified taxation system.

The conducted comparative analysis of taxation regimes confirms the necessity and effectiveness of tax planning and tax optimization in enterprises, allows to achieve certain tax savings and reduce the tax burden of the taxpayer.

Undoubtedly, the above advantages make the simplified taxation system very attractive for the taxpayer. But it should be noted that in order to assess the feasibility of its use, it is necessary to note the risks that arise when using the simplified tax system, as well as some limitations in its application:

· The probability of losing the right to use the simplified tax system in case of exceeding the amount of income received at the end of the year, the residual value of fixed assets and intangible assets and the average number of employees with the expansion of the financial and economic activities of the enterprise.

· Absence of the right to open branches and representative offices.

· Lack of the right to engage in certain activities (for example, banking, insurance).

· Inclusion in the tax base of advances received from buyers, which may later turn out to be erroneously credited amounts. Accounting as an expense of only paid costs (for example, unpaid wages).

· Lack of obligation to pay VAT can lead to the loss of VAT buyers. Companies that pay VAT are not interested in buying goods (works, services) from "simplistic" companies at a price similar to competitors' prices, which include VAT. After all, the amount of VAT that the supplier will present can be deductible, that is, reduce your own VAT payable to the budget by it.

Lack of the possibility of reducing the tax base by the amount of losses incurred during the period of application of the simplified tax system, as a result of the transition to other taxation regimes and vice versa, the impossibility of accounting for losses incurred during the period of application of other tax regimes in the tax base under the simplified tax system.

The disadvantages of this regime are that: there are also restrictions on the application of this taxation system, and also in the case of a high proportion of declared expenses, the taxpayer does not have the opportunity to minimize the tax to zero, in this case the taxpayer is obliged to calculate the minimum tax in the amount of 1% of the amount income received for the year.

When choosing the STS tax regime, small businesses must reasonably choose the object of taxation (income or income minus expenses) depending on the specifics of the business and its development prospects during the planned period of activity. This will make it possible to change the taxation regime in a timely manner and significantly reduce the tax burden on businesses.

The right approach to choosing the most profitable taxation system is the key to the successful development of an enterprise, and how competent the approach will be when choosing a particular taxation system, so the enterprise will be able to subsequently reduce its deductions to the budget, and therefore save additional funds that may subsequently be directed to enterprise development.

Bibliography:

1. Zhidkova E.Yu. Taxes and taxation: textbook; 2nd ed., revised. and additional M.: Eksmo, 2009. - 480 p.;
2. Kachur O.V. Taxes and taxation: a study guide. M.: Knorus, 2007. - 304 p.;
3. "Tax Code of the Russian Federation (Part Two)" No. 117-FZ dated August 5, 2000 (as amended on May 7, 2013)// Collection of Legislation of the Russian Federation, August 07, 2000, No. 32, art. 3340; "Collection of Legislation of the Russian Federation", 05/13/2013, No. 19, art. 2321
4. Accounting for taxpayers - [Electronic resource] - Access mode. - URL: http://www.nalog.ru/gosreg/reg_fl/ (accessed 04/01/2013).

Lavrukhina Natalya Viktorovna
Candidate of Economic Sciences, Associate Professor,
Associate Professor, Department of Financial Management, Kaluga Branch
Russian Academy of National Economy
and public service under the President of the Russian Federation
Theory and practice of social development
№12 2013

Abstract: in the current conditions of reforming the tax system, enterprises are given the opportunity to significantly reduce the tax burden, primarily by choosing the optimal taxation system. This article is devoted to the criteria for choosing the optimal taxation system. At the same time, tax optimization is considered not only as an optimization of the taxation system of an enterprise, but also tax risks associated with the chosen taxation system are taken into account.

In modern conditions, the optimization of taxation of economic entities, with the aim of achieving possible savings in financial resources by reducing payments to the budget and extra-budgetary funds, is an essential component of the financial management of enterprises.

Efficient organization of taxation and forecasting of possible tax risks provide significant assistance in achieving a stable financial position of enterprises, since they allow avoiding large losses in the course of their financial and economic activities.

Tax optimization should be understood not only as an optimization of the taxation system of an enterprise, but also as an assessment of the tax risks associated with the chosen taxation system.

The procedure for determining the optimal tax regime is a rather complex and responsible stage of tax and financial management, the results of which determine the structure and dynamics of subsequent financial flows associated with the implementation of tax payments. In doing so, the following factors must be taken into account:

• the degree of influence of VAT on the relationship of the enterprise with the main counterparties,
• the level of profitability of production,
• the ratio of expenses and income of the enterprise.

Considering the foregoing, we will consider the criteria for choosing the optimal taxation system using the example of comparing the simplified taxation system (hereinafter referred to as the simplified taxation system) and the general taxation regime for an enterprise. When comparing the tax burden of an enterprise for the analyzed taxation options, one should take into account tax liabilities for taxes and fees, the payment of which replaces the use of the simplified tax system. We are talking about the following taxes and fees - VAT, income tax, property tax and deductions to off-budget funds.

The mechanism for calculating the amount payable to the budget for VAT is defined as the difference between the amount of tax calculated from the taxable base and tax deductions. The following amounts of tax are subject to deductions: presented to the taxpayer when he purchases products, works, services and paid by him. Conditions for the application of these deductions: availability of invoices, goods must be credited and be of industrial use, fixed assets must be put into operation.

When calculating income tax, it should be borne in mind that income represents income reduced by the amount of expenses associated with obtaining income. Income received both in cash and in kind is taken into account.

When determining expenses for taxation purposes, they proceed from the position that they must be economically justified and documented. The costs associated with the production and sale are divided into material, labor costs, the amount of accrued depreciation and other costs. When choosing a depreciation method, the problem arises of optimizing the company's own sources of financial resources.

Corporate property tax is a tax that is calculated based on the residual value of the property.

Contributions to off-budget funds. The enterprise applies the established rates of insurance contributions to the pension fund, social insurance fund and medical insurance fund.

At the first stage of choosing the optimal taxation system, it is necessary to assess the level of the tax burden of the enterprise in the case of using the general taxation system and the simplified tax system (taking into account compliance with the restrictions established by the tax code of the Russian Federation for using the simplified tax system). If the calculations show that the amount of tax expenses does not differ significantly when using the compared taxation systems, then it is worth retaining the taxation system currently used at the enterprise.

An enterprise that applies the simplified tax system based on the minimum tax burden criterion is characterized by increased tax risks associated with the fact that it is not a VAT payer. Therefore, it is possible to lose customers using the general tax regime.

If the organization's clients are predominantly business entities that are under the general tax regime, then we should not forget that a number of clients may refuse the services of an organization applying the simplified tax system due to the inability to claim VAT for deduction. However, this situation should be analyzed much deeper.

Enterprises, switching to the simplified tax system, taking into account the current market situation, can either reduce prices due to VAT (by 18% or less), or leave prices at the same level, while submitting documents without VAT. In the second case, there is undoubtedly a high probability that customers will start looking for other suppliers who sell goods (works, services) with VAT, since it will be unprofitable to work with such a counterparty. In the first case, when the price is reduced by 18%, an enterprise using the simplified tax system has the opportunity to keep its customers if they try to explain to them that the amount of taxes payable to the buyer's budget will not change. Only the recipient of VAT will be not the supplier (contractor), but the budget. In this case, the VAT transfer will be made at a later period (according to the results of the quarter) than the payment to the supplier.

From this point of view, it is recommended to find a "golden mean" in order to reduce the price slightly and try to keep the largest number of regular customers. The most important criterion in solving this problem is the share of value added in the price. It is of fundamental importance when the majority of buyers are enterprises that are intermediate consumers - VAT payers. The higher the share of value added in the price, the lower the financial losses in the form of non-refundable VAT from an enterprise that buys goods, pays for work or services from a VAT non-payer, the smaller the possible price reduction.

Enterprises using the simplified tax system are not prohibited from issuing documents (invoices) including VAT (clause 5, article 173 of the Tax Code of the Russian Federation). At the same time, enterprises using the simplified tax system, in accordance with paragraph 5 of Art. 173 of the Tax Code of the Russian Federation are obliged to pay the received amount of VAT to the budget in full.

At the same time, buyers (clients) of this enterprise find themselves in a more “unfavorable” situation, since the tax authorities consider it illegal to present VAT for deduction on invoices received from persons applying the simplified taxation system.

In the event that the tax burden of the enterprise turns out to be significantly less when switching to the simplified tax system, and the enterprise is able to manage the resulting tax risks, it is necessary to proceed to the next stage of tax optimization and justify the choice of the object of taxation - 6% of the income received or 15% of the difference in income and expenses. In some cases, the choice of the object of taxation becomes quite a difficult task. To solve it, it is necessary to compare the tax costs that the taxpayer will bear when applying different objects of taxation.

The solution of this problem mathematically requires determining the share of expenses (P) in the income of the enterprise (D), at which the following equality will be observed:

0.06 x D = 0.15 (D - R)

The solution of this equation indicates that the equality of the tax burden for different objects of taxation is observed in the case when expenses make up 60% of the enterprise's income. Obviously, the use of the “income minus expenses” indicator as an object of taxation is economically feasible if the share of expenses in income exceeds 60% or the profitability of production does not exceed 40%.

At the same time, one should take into account the tax risks associated with the fact that the use of the simplified tax system is characterized by a limitation in the possibility of cost accounting. In particular, in terms of accounting for non-operating expenses.

The list of expenses to be taken into account when applying the simplified tax system is named in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation and is closed, which does not allow us to speak unambiguously about the legitimacy of accounting for certain types of expenses necessary for the financial and economic activities of the organization.

In some cases, in the absence of a direct mention of a particular type of expense in the list, it is recommended to consider the possibility of accounting for expenses incurred under other cost items.

For example, material expenses may include services for printing a newspaper and its delivery to readers, expenses of an organization engaged in translations from foreign languages, for paying for translation services of third-party organizations, etc. The clarifications of the Ministry of Finance of the Russian Federation state that other expenses can include expenses in the form of a membership fee, as well as contributions to the compensation fund paid upon joining a self-regulatory organization, expenses for paying a commission fee to a bank for the production of bank cards, expenses for preparing documentation and payment of a fee related to participation in competitive bidding, expenses in the form of amounts written off bad debts, payment for the services of a third-party organization management company, and more.

When applying the simplified tax system, there are often tax risks associated with the recognition of income that is not sales proceeds and is not recognized as non-operating income.

For example, according to the position expressed by the financial department, the amounts of tax overpayments returned from the budget are subject to inclusion in the composition of income taken into account for tax purposes when applying the simplified tax system; amounts of VAT in case of issuing an invoice with a dedicated VAT; the amount of compensation by tenants for the cost of utilities paid by the landlord; amounts of compensation for court costs and state fees received by the taxpayer by a court decision from the defendant, etc. The presence of these receipts may lead to an increase in the tax burden of the enterprise.

In addition to the considered tax risks, one should take into account the increased tax burden when the enterprise, if necessary, from the simplified tax system to the regular taxation system.

In conclusion, it should be noted that minimizing the tax burden of an enterprise is an essential factor in its market value and increasing competitiveness. At the same time, the choice of the optimal taxation system for an enterprise is a task that requires constant professional attention from specialists.

1. Taxes and taxation: textbook. allowance / ed. Shuvalova E.B., Razmakhova A.V. and other. M., 2005. S. 200.

2. Lavrukhina N.V. Improving the depreciation policy of an industrial enterprise in modern conditions // Bulletin of the Moscow State Technical University. N.E. Bauman. Specialist. Release. 2011. S. 264-269.

3. Razmakhova A.V. The concept of business taxation system as a factor of its value // Sat. scientific Art. SZAGS. SPb., 2006. S. 205-217.

As a result of the analysis of IP Sukhanova N.M. it was revealed that the enterprise spent 778.1 thousand rubles on taxes in 2009, 938.9 thousand rubles in 2010, and 1226.9 thousand rubles in 2011. For an entrepreneur, these are quite high taxes. Ways to optimize taxation for IP Sukhanova N.M. should be considered.

Tax optimization is a legal way to bypass taxes, but at the same time, the process is long and requires sufficient knowledge in the field of tax calculation and payment. Difficulties are added by Russian legislation, which provides for a large number of taxes and different ways of determining the taxable base. Aleksandrov I.M. Taxes and taxation: Textbook M., 2009. S. 64

However, at the same time, the tax legislation of the Russian Federation provides every opportunity to find ways to reduce tax payments, namely, the presence of tax incentives in the legislation, various tax rates, the presence of various sources of attribution of costs and expenses, etc.

To the main ways of minimizing tax payments for IP Sukhanova N.M. tax planning includes:

Accounting policy. Definition and competent application of accounting policy elements are an indispensable condition for effective tax planning;

Use of tax incentives. Tax planning is associated with the use of tax incentives provided by Russian legislation. Despite the reduction in the number of tax benefits in the course of the tax reform, there are quite a lot of them in the Tax Code of the Russian Federation;

Use of special tax regimes. This is primarily the application of: a simplified taxation system, a taxation system in the form of a single tax on imputed income for certain types of activities, a taxation system for agricultural producers (single agricultural tax);

The choice of the form of the contract and the validity of tax benefits for each transaction. It is necessary to choose a form of agreement that allows you to minimize taxes, as well as to check the validity of the application of tax benefits in the agreement;

Control over the timing of tax payments. Violation of the established deadlines for the payment of taxes entails the accrual of the corresponding amount of penalties.

In modern conditions, tax optimization is becoming an integral part of business, a type of financial and managerial activity. In addition, the optimization of taxation today should be focused not only and not so much on minimizing tax payments, but on increasing the efficiency of financial and economic activities.

The development of separate schemes for minimizing taxes in relation to a specific type of activity or a specific organizational and legal form will save tax payments. The released funds can be invested in the development of your business.

The following types of tax optimization for IP Sukhanova N.M. can be distinguished:

Optimization by types of taxes (VAT, income tax, personal income tax, etc.);

Optimization of taxation by an entrepreneur, depending on their belonging to a particular area of ​​financial and economic activity (the so-called sectoral optimization, which has features and characteristics inherent in a particular type of activity, for example, for banks, insurance organizations, trade organizations, etc.);

Let's consider some schemes used by taxpayers to optimize tax payments and insurance contributions to state non-budgetary funds.

These schemes can be divided into two groups:

- "simple" schemes, that is, schemes, the implementation of which does not require targeted costs, as well as the execution of special documents or contracts and the creation of any schemes.

- “complex” schemes that require material costs for their implementation, for example, for their maintenance, the preparation of special documents, contracts, with the help of which actually existing legal relations are replaced by others, which entails partial or complete avoidance of taxes and fees (replacement of wages by insurance lives of workers, etc.). This group also includes schemes for changing tax jurisdiction, that is, the use of offshore zones.

The issues of optimizing insurance premiums to state off-budget funds are no less relevant for the taxpayer than minimizing tax payments. The problem of deductions of payments to off-budget social funds is closely related to the problems of the correct calculation and payment of taxes on the income of individuals, both employed and entrepreneurs.

One of the methods of tax optimization can be considered "reducing the object of taxation", that is, reducing the size of the object subject to taxation. For example, IP Sukhanova N.M. may reduce its activity in generating income, seeking to avoid being subject to income tax at the highest tax rate.

There are two types of tax avoidance: legal and illegal. If a person refrains from receiving income in the forms with which the legislator associates the obligation to pay taxes, including at higher rates, then this does not contradict the law and can be used practically without restrictions. For example, Russian legislation establishes increased tax rates on profits received from intermediary operations on the basis of commission and commission agreements. If the taxpayer does not enter into these civil law relations and thereby reduces his tax payments, then there are no grounds to challenge the legitimacy of his actions.

Reducing entrepreneurial activity is not a method of tax optimization. A high tax rate may induce a person to abandon a business activity due to excessive taxation.

Thus, for IP Sukhanova N.M. the following tax optimization method should be considered - the use of special tax regimes, that is, optimization by type of tax. This tax optimization scheme is "simple". A decrease in entrepreneurial activity for IP Sukhanova is not considered, as it will lead to a decrease in profits, which is not desirable in this case.

For an individual entrepreneur, there is a wide choice of tax optimization. For example, an entrepreneur, engaged in wholesale and retail trade, can combine the general tax regime or USNO (wholesale) and UTII (retail).

Since the payment of UTII is mandatory and does not depend on the desire of the entrepreneur, when combining regimes, the tax amount will remain unchanged for any combination option. Therefore, we will consider the advantages and disadvantages of applying the general taxation system and the simplified taxation system.

For comparison, consider the main indicators of these taxation systems and present them in the following table 9.

Table 9. Advantages and disadvantages of the simplified taxation system compared to the general taxation regime from the point of view of an individual entrepreneur

Indicators		General Mode	Advantages or disadvantages of USNO
Basic taxes	Single tax, fixed contributions to the PFR	Personal income tax, VAT, fixed contributions to the PFR	A clear advantage in the number and amount of taxes
Number of submitted declarations (calculations) for main taxes per quarter	One declaration - for a single tax paid in connection with the application of the simplified taxation system	Two declarations - VAT
Number of declarations (calculations) at the end of the year	One single tax declaration, declaration on contributions to the Pension Fund of the Russian Federation, information on individual (personalized) accounting	Declarations on personal income tax, VAT, on contributions to the Pension Fund of the Russian Federation, information on individual (personalized) accounting	Indisputable advantage in the number of submitted declarations
tax accounting	Book of income and expenses	Book of income and expenses and business transactions	Advantage: it is much easier to maintain a “simplified” Book, since it only reflects financial transactions
Method of recognition of income in tax accounting	cash method	cash method
The procedure for recognizing expenses	Upon payment in accordance with the rules specified in Art. 346.16 and 346.17 of the Tax Code of the Russian Federation	Cash method in accordance with the Procedure for accounting for income and expenses, approved by order of the Ministry of Finance and the Ministry of Taxes of the Russian Federation of August 13, 2002 No. 86n / BG-3-04 / 430
Expenses taken into account when calculating the tax base	The list of expenses is given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation	Expenses are taken into account in accordance with Ch. 25 "Income Tax" of the Tax Code of the Russian Federation	The disadvantage is that the list of costs allowed under “simplified” accounting is very limited, in contrast to the general regime, in which the majority of reasonable and documented costs can be attributed to expenses. In addition, expenses can only be taken into account by entrepreneurs who pay the simplified taxation system, who have chosen income minus expenses as the object of taxation.
Invoices, purchase and sales books	Not issued, since organizations and entrepreneurs working for the USNO are not VAT payers	Issued (provided that the entrepreneur is not exempt from VAT)	Benefit: less "paper" work
Tax burden in the presence of employees		Personal income tax, contributions to the Pension Fund and the Social Insurance Fund in case of injury	Advantage: payment of insurance premiums (reduction of at least 12% of accrued wages) significantly affects the income of the entrepreneur. In addition, one less declaration

As can be seen from the table, for the main part of the indicators, the simplified taxation system has an advantage over the general taxation regime.

Entrepreneur Sukhanova N.M. as the analysis showed, it has a gross revenue not exceeding 60 million rubles. per year, so it can apply USNO.

For the calculation we use the following initial data.

Gross proceeds from sales - 5,983 thousand rubles.

Material expenses - 2,714 thousand rubles.

Staff salary - 2160 thousand rubles.

Other expenses - 687.9 thousand rubles.

We will calculate the taxes that an entrepreneur will have to pay under the general taxation regime.

Table 10. Calculation of tax under the general regime of taxation of IP Sukhanova N.M

	Tax calculation	Amount, thousand rubles
Calculation of insurance premiums from staff salaries
Let's determine the VAT accrued for payment to the budget. The taxable base for this tax is determined by shipment: Sales proceeds 5983 thousand rubles. (including VAT 912.6 thousand rubles); Settlements with suppliers 2160 thousand rubles. (including 329.5 thousand rubles).
Calculate the amount of personal income tax: 1) the amount of income: 5983-912.6 = 5070.4 thousand rubles; 2) the amount of actually incurred expenses (1830.5 + 2160 + 583 + 734.4) = 5007.9 thousand rubles, including: Material expenses: 2160-329.5 = 1830.5 thousand rubles; Other expenses: 687.9-104.9 \u003d 583 thousand rubles; Insurance premiums accrued on staff salaries 734.4 thousand rubles.	(5070.4-5007.9) x 13%
Let's determine the amount of insurance premiums for IP Sukhanov N.M. Contributions paid by the entrepreneur are calculated according to the following formula: Insurance premiums = minimum wage x TARIFF x 12, where - minimum wage = 4611 rubles The tariff for 2011 for individual entrepreneurs is PFR - 26%, MHIF - 5.1%, FSS - 2.9% (Total 34%)
Total taxes:

Thus, for the billing period, an individual entrepreneur, being on the general taxation regime, must pay taxes in the total amount of 1344.4 thousand rubles.

Based on the same data, we calculate the amount of the USNO that the entrepreneur would pay to the budget if the simplified taxation system was applied. Consider the case when the object of taxation is income (table 11).

Table 11 2011

Thus, when applying the simplified taxation system using the object of taxation, the entrepreneur will have to pay 345 thousand rubles. tax under the simplified taxation system and insurance pension contributions in the amount of 302.4 thousand rubles.

Let's calculate the simplified taxation system for the object of taxation, income reduced by the amount of expenses

Table 12 2011

Name of business transactions	Tax calculation	Amount, thousand rubles
Does not pay insurance premiums from staff salaries, but pays insurance pension contributions
Calculate the amount of the single tax 1) the amount of income - sales proceeds: 5983 thousand rubles; 2) the amount of actually incurred expenses, in total 5864.3 thousand rubles, including: Settlements with suppliers: 2714 thousand rubles; Salary: 2160 thousand rubles; Other expenses: 687.9 thousand rubles; Insurance pension contributions: 302.4 thousand rubles.	(5983 - 5864.3) x 15%
When applying the object of taxation, income reduced by the amount of expenses, the entrepreneur must pay the minimum tax if the amount of tax calculated in the general manner is less than the amount of the minimum tax, which is calculated in the amount of 1% of the tax base, which is income. Therefore, it is necessary to compare the amount of the calculated tax and the amount of the minimum tax.
Total taxes:

Thus, when applying the simplified taxation system using the object of taxation, income minus expenses, the entrepreneur will have to pay 77.6 thousand rubles. tax under the simplified taxation system and insurance pension contributions in the amount of 302.4 thousand. rub.

As a result of the calculations, we found out that under the same conditions, the entrepreneur will pay:

1. 1344.4 thousand rubles. under the general taxation regime;

2. 647.4 thousand rubles. with the simplified taxation system, the object of taxation is income;

3. 380 thousand rubles. with the simplified taxation system, the object of taxation is income reduced by the amount of expenses.

A visually produced calculation can be represented in the following form (Table 8).

Table 8. Summary calculation of possible options for taxation of IP Sukhanova N.M.

Type of taxation				Total taxes
Material costs	wage		Insurance premiums
General Mode

For an entrepreneur, it would be most beneficial to apply a simplified taxation system with the object of taxation of income reduced by the amount of expenses.

When choosing a taxation system, you need to pay attention to the following - one of the reasons why you should not rush to switch to the simplified tax system is the ability to pay VAT, since many potential customers who pay VAT prefer to work with the same payers. However, the main clients of IP Sukhanova N.M. are private buyers who do not pay VAT.

Thus, it is advisable for the company to switch to a simplified taxation system.

Organization and conduct of business in the field of trade and services Bashilov Boris Evgenievich

3.3. Analysis of tax regimes, selection of the optimal tax regime…

The multivariance of the taxation system, being an undoubted plus of tax policy, at the same time presents an undoubted difficulty, since when choosing the optimal taxation regime, it is necessary to answer two main questions:

1) which of the proposed systems is the most simple and convenient to use;

2) which of the proposed systems provides the greatest opportunities for minimizing tax payments to the budget.

At the same time, in relation to some types of activities, multivariance is illusory. For example, when carrying out retail trade, rendering household services to the population, providing public catering services and a number of other types of activities, there is no possibility of an alternative choice of taxation regime.

If the types of activities that are planned to be engaged in are transferred to the payment of a single tax on imputed income (UTII) in the territory of the constituent entities of the Russian Federation by the laws of the constituent entities of the Russian Federation, then there can be no talk of an independent choice of the taxation regime. Financial analysis and financial planning based on it must be carried out not on the basis of abstract conditional indicators, but on the basis of indicators that are as close as possible to the realities of the planned project. Only in this case it will be possible to say that the analysis has been made, and financial planning has been carried out in the proper way, is accurate and real.

For example, according to general conditions, it is usually more profitable to apply the simplified tax system, but there are exceptions to each rule. It would be unwise to take such general calculations as a basis, ignoring the specifics of the activities carried out and your data, and make the wrong choice. For example, it would be a mistake to plan the use of the simplified tax system, expecting to reach turnovers in excess of 40,000,000 rubles. per year, since the simplified tax system can only be applied with income up to 20,000,000 rubles. in year. This means that it is necessary either to split up the business, assuming the creation of two economic entities, the turnover of each of which will not exceed 20,000,000 rubles. per year or take into account in advance that other tax options will have to be applied.

We will calculate the tax burden when applying various taxation regimes in order to select the optimal taxation regime.

Let's say a citizen Elkin F.D. decided to organize a business in the provision of services - to open a recruitment agency LLC "Your Personnel". Indicators of financial and economic activity, which, according to his calculations, he will be able to receive for the quarter, are given in Table. 3.1.

Table 3.1

Planned indicators of financial and economic activity

LLC "Your Personnel" for the quarter

The amount of VAT on energy and communications, equal to 540 rubles. represents VAT paid to suppliers, i.e. "input" VAT, which is put by VAT payers as a reduction of VAT tax liabilities and is not an expense of the company paying VAT. Therefore, for the company we are considering - a VAT payer, the amount of expenses will be 105,000 rubles, and not 105,540 rubles.

Due to the fact that we need to calculate the total tax burden on an economic entity, i.e., to determine the total amount of all tax liabilities of the taxpayer, the tax liabilities necessary for calculating a single tax or income tax, excluding VAT amounts, are highlighted by us in a separate table . 3.2. The calculation of the impact of VAT on the magnitude of the tax burden will be given below in Table. 3.4.

Table 3.2

The tax liability of the taxpayer required for

calculation of a single tax or income tax excluding VAT amounts

When applying the simplified taxation system, the taxpayer does not pay UST, but is obliged to pay a contribution for compulsory accident insurance and contributions for compulsory pension insurance. In addition, the amount of contributions paid for pension insurance will reduce the amount of the single tax when the object of taxation is income. At the same time, the amount of tax cannot be reduced by more than 50% on insurance premiums for compulsory pension insurance.

Under the generally established taxation system, one can be a VAT payer, or, as we have already said, one can receive exemption from the obligation to pay VAT. In this case, as well as when applying the simplified tax system, the amount of VAT will increase the costs of an economic entity. But the volume of income (revenue) will not change. After all, if a certain level of prices has developed on the market, then the use of a more favorable taxation system, as practice shows, does not lead to a decrease in prices. Prices remain at the same level, bringing large incomes to a specific market entity.

The final planned indicators of the financial and economic activities of the company Vash Personnel LLC for the quarter are given in Table. 3.3.

Table 3.3

The results of financial and economic activities in the application of various

tax systems

The following tax rates apply:

Income tax - rate 24%;

The single tax at the object of taxation is income - the rate is 6%;

A single tax for the object of taxation is income minus expenses - a rate of 15%.

To determine the total amount of the tax burden on the company, we will compile a summary table in which we present the value of tax liabilities by types of taxes of Vash Personnel LLC when applying various taxation regimes (Table 3.4).

In mathematics, there is a rule that changing the places of the terms does not change the sum. If we make our calculation in a slightly different way, then the obtained values ​​\u200b\u200bshould not change either. Let's check the results of our calculations (Table 3.5).

Table 3.4

Summary table of tax liabilities when applied

various taxation systems

Table 3.5

Tax liability checklist

So, we get that in the case we are considering, when applying the generally established taxation system, tax liabilities to the budget are maximum, and minimum under the simplified tax system with the object of taxation is income (6% rate).

The use of this simplified taxation regime with the object of taxation - income (6%) is convenient, in addition, due to the simplicity of tax accounting. When the object of taxation is gross income, it is very easy to correctly calculate and justify the correctness of the calculation before the tax authorities. This is also very important.

When analyzing tax regimes to select the optimal one, it is important to take into account the peculiarities of Russian tax legislation that directly affect the applied taxation regime.

The calculations made are carried out without reference to a specific type of activity.

Note!

If the calculation was carried out in relation to retail trade, transferred to the payment of UTII, then the question of choosing the optimal taxation regime would not be before us.

In any case, a retail trade company will have to pay UTII. The same, for example, with companies providing personal services, catering services, passenger and freight transportation and other activities that meet certain criteria, according to which the need to pay UTII is legally established.

Example 3.1

It is planned to carry out retail trade on an area of ​​100 sq. m. In accordance with the requirements of tax legislation, retail trade will be subject to UTII based on the area of ​​the trading floor (in square meters), regardless of the amount of income received. The basic profitability for this type of activity is 1800 rubles. The coefficient K2, which takes into account the totality of the specifics of doing business, including the range of goods (works, services), seasonality, mode of operation, the actual period of time of carrying out activities, the amount of income, the specifics of the place of doing business, etc., established by the constituent entities of the Russian Federation for a calendar year in the range from 0.005 to 1 inclusive, in this example it is 0.33. The deflator coefficient K1 for 2006 is set at 1.132. The tax base will be equal to: 1800 rubles. H 100 sq. m. H 3 months. Ch 0.33 Ch 1.132 = = 201,722 rubles.

The single tax will be: 30,258 rubles. (2 017 229 rub. Ch 15%). This amount will need to be paid to the budget, regardless of the actual income received.

It is important to take these factors into account when planning to carry out activities that have been converted to UTII in a particular region.

At the same time, it will not be possible to apply UTII for the agency for the provision of personnel recruitment services, Vash Personnel LLC, which we consider as an example, and it will be necessary to choose a taxation regime that is more profitable to work with.

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