Файл: Разработка модели налоговой оптимизации на малых предприятиях.pdf

117 management expenses, increase in labor productivity, etc.); relative reduction of costs of production by increase of production capacity; carrying out basic market researches for the purpose of formation of competitive offers and involvement of new contractors formation at the enterprise of rigid financial discipline.
2. Choice of a form of activity. A person can carry out the activity as an individual entrepreneur or to be registered as a legal entity. The organizations can create a branch or to found a subsidiary (if it is planned to conduct activity outside a place of registration).
For the optimum choice it is necessary to pay attention to the main characteristic signs and requirements to each type of economic societies: responsibility of founders according to obligations of the enterprise, the necessary size of an authorized capital, the possibility of optimization of the tax load.
3.
Correct formation of accounting policies. Accounting policies are not the most effective instrument of tax optimization. Though the size and the order of tax payment depend on the chosen ways of account and taxation. Therefore it is worth paying attention to accounting policies which have been defined prior to the beginning of calendar year and are approved by the order of the director.
4.
Cooperation with the enterprises with privileges provided.
5. Change of the date for tax payment. The legislation allows to delay the tax payment if it can be used effectively in the work. Even if the penalties are unavoidable, - it does not mean that it is necessary to pay them as soon as possible and without any objections.
It is necessary to pay penalties also optimum, using possibilities of their reduction and a delay. 6. Correct signing of the contracts.
Correctly signed contracts allow to reduce a tax burden considerably. For example, the existing domestic legislation provides a number of privileges for performers of long-term contracts (contracts), namely: on tax discharge on profit and a value added tax.
7. The correct behavior with checking. It is not a secret that a proprietor can undergo dozens and scores of audits from various supervisory authorities, departments, funds and inspections. It is necessary to learn to deal correctly with the auditers in crisis situations and to try to protect the business from unexpected checks.
8. Tools (list of founders, replacement of the relations, processing "to be provided"). Participation in the list

118 of founders of foreigners complicates life tax to the optimizer.
It is better to avoid direct participation of foreigners (both physical, and legal entities) in authorized capital, and to compensate control and administrative functions through the contract of trust management of actions (shares) with simultaneous signing of the contract of pledge of actions in favor of the foreigner [10].
Generalizing the role of tax planning Balatsky A.S. and Tarasova V.F. say that tax planning is one of key instruments of increase in financial stability of the enterprise by using of all possible lawful ways of minimization of its tax burden.
High-quality creation of this process allows to receive the benefit not only at present, but also in the long term, including means of evolution of system of interactions with the external environment in which the subject of managing functions.
When using methods of optimization of a tax burden it is necessary to divide accurately the ways allowed by the legislation and aggressive tax planning which is offense and is pursued by law, up to the criminal proceeding.
The complexity of the tax legislation and dynamism of its changes cause importance of creation of optimization of tax load system as in its framework the maximum collecting and the analysis of all available information is carried out. The forecast of changes of the legislation can be constructed and the correct complex of actions is developed for preservation of a steady position of the organization in the conditions of economic instability and fierce competition.
Besides, presence of own experts in this sphere allows to minimize costs of the company for involvement of external tax specialists which services are one of the most expensive in this market. It also prevents casual or intended disclosure of confidential information on the applied methods of optimization of the tax load that otherwise can cause additional attention of taxing authorities and possible realization of tax risks of the enterprise [11].

1.2 Elements, stages, general scheme and methods of tax planning
Let's begin with an explanation of elements of tax planning.

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It is possible to present tax planning, as well as any administrative activity, in the form of the system including operational, tactical and strategic elements according to which the actions for planning of taxes change.
As fundamental link in the course of tax planning the operational level which is also often called the current internal tax control acts.
At the tactical level tax planning becomes a part of the general system of financial management and control, special preparation
(planning) of contract schemes of model, large and long-term economic treaties are made, in particular: forecasts of the tax obligations of the organization and consequences of the planned schemes of transactions which are considered when forming forecasts of financial flows of the enterprises which are the basic criterion of adoption of investment decisions. The schedule of compliance of execution of the tax obligations and change of financial resources of the organization are developed. The possible reasons of sharp deviations from average indicators of activity of the organization are predicted and the tax consequences of innovations or the carried-out transaction are investigated; the current and medium-term investment plans, including economy on taxes as one of financing sources are developed [6].
To elements of tax planning Pimenov N.A. refers the following items: the tax concessions provided by the tax legislation; a form of the contractual relations, optimum from a position of tax consequences according to the kinds of activity carried-out; the prices of the applied transactions; differentiation of the tax rates on types of tax; special tax modes and systems of the taxation; the privileges provided by agreements about avoidance of double taxation by both other international treaties, and agreements; the order of formation of a taxable basis" is approved by the author [2].
Viktorova N.G. defines the organization of accounting and tax accounting to be the important element promoting carrying out tax planning at the enterprise.
They are the chosen form, methodology, contents and ways of maintaining [5].
Explaining the stages of tax planning, Stepanenko V.V. claims that stages find the reflection in the general plan of development of the enterprise on prospect,

120 namely: the organizational and preparatory stage, the research and planned stage, and the main stage.
Within the stage of strategic planning there are found the following stages: creation of the operating managing unit; cardinal changes of operating conditions of the enterprise. The following directions are allocated in the course of the current activity of the enterprise: definition of the purposes and tasks of the organization, sphere of production and generalization, activity, the analysis of the tax concessions provided by the legislation; formation of tax accounting policies.
Within the stage of operational planning the next directions are allocated: calculation and management of tax bases, drawing up multiple tax models, rational placement of assets and profits of the enterprise, drawing up tax calendars.
In еру a framework of an evaluation stage of efficiency of tax planning the following directions are allocated: finding the deviation of the actual and the planned results, the analysis of the reasons; definition of system of the indicators characterizing the efficiency of the developed methods.
The key role in tax planning and optimization is played by an analytical stage of information processing for the development of administrative decisions arriving both from taxpayers and from official organs [6].
Yevstigneyev E. N. interprets the general scheme of tax planning as stages and gives the following sequence: formation of the tax field.
According to the status of the enterprise, the range of the main taxes is defined on the basis of its charter and acts in the field of the taxation which should be paid to the budget and off-budget funds.
After specialists of the enterprise analyze all privileges provided by the legislation on each of taxes regarding their use in practical activities.
According to the charter of the enterprise and the basis of the civil legislation the system of the contractual relations (the contractual field) is formed.
The current entrepreneurial activity planning of possible forms of transactions are performed in the form of a rent, a contract, a purchase or a sale, paid rendering services and others. Each transaction has to be estimated from the point of view of the arising tax consequences at the time of preparation of documents. Typical economic operations which the enterprise should carry out are selected.
Various situations taking into account tax, contractual and economic practices are developed.
The

121 best options made in the form of blocks accounting and/or tax transactions are chosen.
Then there is organized a set of optimal blocks formed from standard economic operations.
Having obtained the maximum financial result and taking into account tax risks, possible penalties are estimated. Then, the most rational placement of assets from the tax point of view and the profit of the enterprise is carried out.
Finally, alternative ways of accounting policies of the organization" are defined [6].
Ivanova Yu.B. gives the following logics in stages of process of tax planning: process of tax planning is carried out in a certain logical sequence.
Considering the logic of internal creation of process of tax planning,
the organizational stage is crucial while stating the system of tax planning in the company.
If an enterprise has the operating system of tax stages then the analytical-developmental and implementation stages step forward, but aspects of the organization of work should be improved.
The maintenance of the presented stages of tax planning can be formulated as follows.
The structure is formed at an organizational stage, the company process of tax planning is carried out further.
For the purpose of increasing the efficiency of tax planning in addition to own division there is invited an external qualified consultant specializing in tax consulting.
The organization of resource providing consists of three elements. The first one treats organizational actions for formation of system of tax planning, the second deals with the personnel to be involved in development and realization of actions of tax planning treat.
Tax planning at the enterprise can be carried out both by personnel or third-party consultants. It is important to concern the material resource development, necessary for providing and realization of actions of tax planning, including means and objects of the labor and money.
Information support represents the information massif involved in development and realization of actions of tax planning. The departments of the enterprise – supply, production, sale - treat internal sources of information. External information is a standard and legal base. It may be provided in the form of consultations of experts or arbitration practice.

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The second stage – analytical-developmental - organizes work on creation of the information base including the list of the taxes paid by the company, their taxation objects and an order of definition of tax base, privileges, rates, payment terms; kinds of activity; specifics of systems of supply, production, product sales, organization of financial activity. It provides information about the companies of large business partners; organizational structure of the company or the holding; location of the company and its separate departments; the prospects of development of the company, development of new types of production, entry into the new markets, the planned reorganization or structuring business and so forth.
The third stage is the implementation stage. At this stage the developed and optimized actions and schemes start. The stage is carried out in a certain sequence.
1. Coordination of accounts department and legal service.
2. Consultations with other services of the company.
3. Curriculum vitae of external professional consultants.
4. Preparation of the draft decision.
5. Approval of the decision.
6. Preparation of documents.
7. Introduction
8. Monitoring [7].
Let's consider methods of tax planning.
Kirina L.S. and Gorokhova N.A. provide the following list of methods of tax planning. A method of situational tax planning is the simplest and the most available way for an enterprise therefore it is most widely spread. The essence of the method consists in the following. The enterprise on the basis of the charter and other constituent documents according to the Tax code of the Russian Federation and statistical standards defines a range of the main taxes which should be paid, specifies rates and privileges.
Then the tax field of the enterprise is formed. Further typical economic operations in which the enterprise participates are selected, considering specifics of a kind of activity and complexity of production. Then the system of the contractual relations of the enterprise taking into account the created

123 tax field is created.
After that various situations taking into account already executed tax, contractual and economic practices covering the most various parties of economic activity of economic entity realized in several comparative options are developed.
On the basis of a comprehensive investigation of situations optimal variants are chosen.
In the analysis of various situations it is expedient to compare the received financial results with the possible losses caused by penal and other sanctions.
There are several methods used
:
numerical balance methods, method of microbalances, method of graphic-analytical dependences, matrix and balance method and statistical balance method.
The method of microbalances is estimating this or that option of economic activity of the enterprise in different conditions of managing for what the large blocks of economic operations including the main assignments are allocated.
These blocks are made out in the form of accounting transactions, then calculations of balances for each of them are carried out.
Comparison of the received microbalances allows to choose more favorable option.
The research by means of microbalances is based on allocation from all set economic one some defining block and on its consideration as independent magazine of economic operations with registration of several options of microbalances.
Their analysis will allow to choose the most economic one. If the block of economic operations joins all necessary fiscal charges, then microbalances allow to define also option with the minimum level of these payments.
The research by means of graphic-analytical dependences is based on allocation of one or several major parameters and balance which can exert decisive impact on financial results of work of the enterprise.
To define influence on financial result of activity of the enterprise of any of economic parameters, the large block of economic operations in which this participates is allocated.
Then by a number of consecutive calculations of microbalances at different sizes of the studied parameter we receive graphic or analytical dependence of financial result on this parameter.
On the basis of this dependence it is possible to choose an optimum ratio.
The matrix and balance method is applied to full and comprehensive investigations.
This is rather a simple multiple parameter method allowing to

124 predict financial results and to reveal critical places of balance. Methods of a research of matrixes allow to establish existence of strong and weak communications between separate accounts and economic operations.
The statistical balance method consists that on the basis of balances of a number of the commercial enterprises average sizes of parameters which can be used for comparison or for creation of settlement economic model are defined.
Deviations in this or that party of indicators of the concrete enterprise from average characterize positive or negative dynamics of its activity.
The economic average model put in an algorithm and complemented with concrete blocks of economic operations can serve the main basis for carrying out tactical tax planning and working off of different types of economic activity.
The method of definition of financial flows of the enterprise in the two-coordinate system of the taxation is bases on a presumption basis that works all two taxes, and nominal: indirect tax
(VAT, excises) and profits tax of the organization.
Other taxes are ignored owing to the insignificance or come down by means of certain iterations to one of these two taxes. Write down the equation which shows a share of these two types of tax.
Write down the equation which shows a share of tax assignments from the gross revenue of the enterprise in the considered two-coordinate taxation system and also allows to receive direct link between rates of indirect tax and the profits tax of the organizations with other macroeconomic indicators.
Changing these indicators by means of procedures of tax optimization, it is possible to estimate their influence on size of two main taxes, raised from economic entity [3].
"The tax legislation gives many opportunities to the taxpayer to decrease the amount of fiscal charges in svz with what it is possible to allocate the general and special ways of their minimization. It is possible to carry to the general ways of tax planning:
• adoption of accounting policies of the organization for the taxation;
• signing of the contracts and transactions, having lower tax burden;
• maximum use of various privileges and tax releases.

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Special methods of tax minimization can be also used by the organizations, but with only that difference that it has narrower scope of application. Treat special ways: method of replacement of the relations; method of division of the relations; method of a delay of fiscal charge; method of direct reduction of the taxation object.
Method of replacement of the relations. The same economic objectives can be achieved in various ways. The legislation practically does not limit economic entity in the choice of a form and separate terms of transaction the choice of the contractor, etc.
On it the method of replacement of the relations is also constructed: the operation providing burdensome taxation is replaced with other operation allowing to achieve the same objectives on at the same time to use more preferential tax treatment.
The method of division of the relations is based on a replacement method with only that difference that in this case it concerns not all economic operation but only a part of them, or economic operation is divided into several components.
Method of a delay of fiscal charge. The term of payment of many taxes is connected with the moment of emergence of the taxation object and the tax period.
A delay method, using other ways, allows to postpone the moment of a subject to taxation to the subsequent tax period. Thereby the delay of payment of fiscal charge in the budget allows to save current assets significantly.
Method of direct reduction of the taxation object. This method pursues the aim to get rid of a number of taxable operations or the assessed property, and at the same time not to exert negative impact on economic activity of the economic subject.
For example, minimizing the property tax of the organizations, reduction of cost of taxable property by carrying out inventory, revaluation of fixed assets at the expenses of the mutual arrangement with the enterprise, applying special tax regime become possible. Yevstigneyev E.N. and Viktorova N.G. suggest to use these methods of tax planning [4].
As a result it is possible to tell that while planning a tax burden of the organization one can minimize taxes within the current legislation when using all means in order that tax payments were maximum.
Also in the conclusion we will

126 note that it is necessary to apply the above-named methods of tax planning to achievement of the maximum positive effect in a complex.
For a definite economic entity under certain conditions the same methods can bring different results.
Use of these or those tools depends on a set of various factors: branch specifics of the enterprise, legal form and form of ownership, scales, complexity and variety of the directions it activity, branch specifics, a stage of financial; a manufacturing lead time on which there is an organization during the concrete time period (creation, reorganization, elimination) and also the legislation of that country in which it carries out the activity [12].