Many businessmen of Ukraine would like to reduce the current tax burden. There are many recommendations and methods for optimizing tax payments. But making a balanced choice, you need to consider some principles.
First of all, payment of taxes is mandatory for all business entities. If taxpayers do not comply with it, they will wait for punishment. However, legal methods are also available to reduce tax payments.
Of course, over time, some tax reforms make different optimization schemes ineffective. For example, since 2017, preferential conditions are no longer in effect for VAT payments for organizations involved in the agricultural sector.
However, many options for the legal optimization of payments to the budget, which are applied in different fields of activity, are still valid.
Actual methods of tax optimization in 2017
Working schemes of tax optimization can be divided into two groups:
- External - the use of schemes for the goods export and the funds transfer to States where a lower level of taxation is established;
Let us consider the last group in more detail. These approaches for optimization in 2017 largely depend on the goals of the organization. In this case, the following methods are often used:
- "Fragmentation" of business. The use of such an option in the field of view of fiscal services falls quite rarely. In this case, you reduce the tax burden on the most profitable part of the business by restructuring it. In fact, it turns out that simultaneously several business entities are registered with one owner;
- Funds transfer to firms that work under a preferential tax system;
- Funds transfer to companies that conduct business under a different tax system.
These options cannot be called universal, but they are quite popular. Each separate method of tax optimization is not considered a ready-made "recipe". These are just templates and ideas for application. At the same time, there are specific schemes that are relevant for a certain type of activity.
In general, analysts, based on the next possible changes in the Tax Code of Ukraine, agree that in 2017, the sought-after optimization methods on the inside market should not be particularly changed. And one of the new schemes can be attributed to the involvement of companies with so-called "tax holidays", that is zero tax rate.