Instruction
1
Since profit represents the difference between revenues and expenditures, therefore, to reduce it, either by lowering revenues or increasing the costs of the enterprise. However, as a result of such "games" the entrepreneur runs the risk of incurring tax, administrative and even criminal liability. Despite this, Russia is booming concealment "paper" profit. As practice shows, double accounting system, developed by L. Pacelli in Russia is triple, and even quadruple-entry bookkeeping. Negligent businesses never take cash checks, zero fiscal memory cash registers, are placed in the text of the contract underestimated the amount, etc. To this group of methods of tax optimization can be attributed to the registration of companies on the nominees, the organization of one-day firms, the application of the process of "cashing" the transfer of employees in the individual enterprises for the conclusion with them of contracts of civil nature. This is not a complete list of transactions, the use of which it is possible not to pay tax on the profit or significantly understate.
2
Affect the size of the tax base for tax on profit through the use of tax planning tools. St. 57 of the RF Constitution, article 8 of the tax code says that everyone is obliged to pay legally established taxes and fees. However, the entrepreneur has also the right to use methods permitted for the greatest possible reduction of tax liabilities to the budget.
3
Tax planning is the rational application of the tax legislation. Use tax incentives and pick the best taxation regime.
4
Use the appropriate options, tax calculation, fixed in the accounting policy of the enterprise. Use the right to defer the payment of taxes.
5
Consider the work of the company during the registration (re-registration) its in the offshore zone.
6
Make "educated" contracts and use transfer prices. Working with companies that use preferential tax regimes.Separate or replace relationships in transactions (pre-check contracts for legal risks).
7
Some of these methods are easy to understand and use, they do not require additional investments, while others, for example, working with offshore, require a substantial financial investment.