Оптимизация налогов методы и схемы

Tax optimization methods and schemes

Optimizing taxes involves reducing payments to the state budget without fines from fiscal services. But it must be done competently; otherwise the minimization of some deductions can lead to an increase in others deductions or even to inspections and fines by the tax service (Internal Revenue Service).

All available optimization methods add up to whole optimization schemes. That is a single method is not a universal "panacea". It should be adjusted and supplemented taking into account the peculiarities of the business. So on its basis a scheme is developed for a specific company.

Common optimization methods

There are legitimate, semi-legal and illegal methods of tax optimization. Depending on the chosen method, the company expects its risks and benefits.

Here are a few popular optimization methods:

  1. Relations Replacement - for example, concluded contracts in which are not necessary tax payments instead of sale contracts and purchase contracts;
  2. Intermediary contracts - for example, one company buys goods from dealers, and the other as an intermediary sells it to customers. But at the same time it is necessary to carefully approach the registration of the contract, since the tax service (Internal Revenue Service) treats them with the utmost attention. It is necessary to indicate an adequate amount of agent's remuneration and control its payment of taxes;
  3. Cancellation of transactions for deferring tax payments and transferring to another reporting period;
  4. Business fragmentation - part of the volume of services is transferred to a separate company.

These and many other optimization schemes for each individual organization must correspond to several important criteria:

  • Reasonableness;
  • Legality;
  • reliability;
  • efficiency;
  • Harmlessness.

The company management must necessarily take into account the possible legal consequences of its decisions; think over the mechanisms for responding to the actions of fiscal services and draw up a competent strategy for achieving the goals. To do this, it is desirable to contact specialists who help to optimize taxes taking into account the specifics of a business.

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