All businessmen try to increase company profits with minimal costs. However, in practice, large deductions are made in the form of tax contributions.

The work of fiscal authorities is carried out in the direction of improving the tax culture of payers. Therefore, many entrepreneurs are interested in the possibility of reducing the tax base by legal means. Tax optimization can be carried out in several ways.

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Many methods are legal. After all, enterprises have the right to independently resolve tax issues. At the state level there is no prohibition on minimizing tax contributions. Therefore, it is important to get acquainted with the main ways to carry out such activities in 2019.

Relevance of the topic

Tax optimization is the basis for drawing up a plan for a system of contributions to the state treasury. It is used by leading enterprises that seek to reduce the tax base and improve the results of their work.

The founders of LLCs, companies and individual entrepreneurs strive for a constant increase in profits in the course of their work. At the same time, they have obligations to make tax contributions. If you do not do this on time and according to the law, various sanctions may be applied.

Nobody wants to pay higher taxes. Therefore, firms try to optimize taxes in order to reduce them.

Evasion of payment is a criminal offense. But the use of legal schemes for optimization will not be considered an offense. Therefore, every entrepreneur can choose the most effective legal methods to reduce taxes and increase profits.

Minimizing payments

Financial management can set the company a goal of both optimizing taxes and minimizing payments. Although these concepts are often identified, they have different meanings. By minimizing payments, you can get an optimal financial result. However, not everyone manages to do this.

There is a classification of tax fees that can be used as an object of minimization:

• By reducing the amount of the unified social tax reflected within the cost price, the cost of the product itself can be reduced. But it is worth remembering that the tax base on profits will automatically increase.
• You can reduce the amount of tax beyond the cost price (VAT) by expanding the range of suppliers, the list of services and goods subject to VAT. This will allow you to receive the difference, which will not be paid. After all, it represents the value obtained by calculating the accrued tax and deduction.
• There is a possible option for minimizing income tax, which is located above. This can be done by reducing the tax base or reducing the rate. In the first case, taxes within the cost price (UST) should be increased. The second option provides preferential terms for paying this tax.

When the tax base decreases, the burden expressed in the form of deductions from the enterprise decreases.

In order to properly carry out optimization, it is necessary to develop schemes that will:

• effective;
• legal;
• reliable;
• without negative consequences.

The need for planning

Tax planning is an important part of making the most of available methods and minimizing losses.

In the case of long-term plans:

• the legislative framework is analyzed;
• a payment schedule is drawn up;
• the planning indicator is determined and analyzed.

As a result, not only tax payments are reduced, but also the company’s operating efficiency increases.

There are several areas of external tax planning:

It is possible to draw up a plan for internal optimization. In this case, the changes concern accounting. Provisions are created on the basis of accounting policies.

An accounting policy is a document that is developed for one year and confirms the legality of the interpretation of regulations.

Tax optimization based on it can be carried out in several ways:

• An enterprise can reduce the tax base on the basis of which income and property taxes are calculated. This is possible due to the revaluation of fixed assets, their...
• Legal optimization can be carried out when taxes are paid in a given period for the next reporting period. This is possible when signing contracts with partners.
• It is allowed to use government benefits provided to stimulate the economic activity of socially significant businesses.

Tax benefits include:

• minimum values ​​that are not taxed;
• providing the possibility of non-payment to certain categories of persons;
• rate reduction;
• targeted benefits for state programs;
• loans when paying taxes (installments).

Basic methods of tax optimization in 2019

Optimization can be carried out in various directions. There are general and special ways to reduce the company’s expenses on contributions to the state budget.

Common methods include:

• change of the organizational and legal form of the company;
• changes in the company's activities;
• selection of another tax authority in the subject;
• planning with maximum consideration of the opportunities provided by the state;
• signing agreements with partners;
• preferential tax methods.

You can also optimize taxes using special methods.

These include:

• substitution and separation of relationships;
• deferment of tax payments;
• reduction of the tax base;
• transfer of tax obligations to a satellite;
• use of benefits;
• change of jurisdiction.

Most often, enterprises focus on reducing VAT payments and.

VAT payment

There are several ways to optimize value added tax:

• Companies can purchase options, which can be sold at any time. If they are sold, VAT is not charged.
• Firms have the right to sell property to pay off debts to credit institutions. But in this case, VAT is charged. Then it is possible to form an additional company with deposits of funds that will not be subject to taxation.
• Taxation is not provided for the payment of a deposit confirmed by official documentation.
• To optimize, you can reduce VAT by 10% by using the services of a transport company or the seller’s movable property.
• You can reduce tax when purchasing goods using a loan. After the transfer, a netting agreement is signed. But tax authorities often consider such a scheme illegal.

It is important to choose the right way to reduce value added tax. Otherwise, the Tax Service will initiate an audit and will perceive the scheme as illegal.

Income tax

To reduce income taxes, many companies use four common methods.

In the first case, you can create a reserve for the repair of fixed assets involving large expenses. Savings are obtained by writing off money early for property restoration. Expenses can be contributed to the fund in equal parts on the reporting date of the tax period. If the tax is paid quarterly, profits will decrease every three months.

The amount of reserve funds is determined by the company itself. Deductions are calculated based on the number of replacements and repair estimates. They must not exceed the amount established for the last three years. Therefore, companies operating for less than three years are prohibited from creating a reserve.

The next optimization method is to use premium depreciation. When purchasing new objects, you can account for them as replacements for depreciation. In this way, it will be possible to reduce profit by 30% of the cost of the object (when replacing fixed assets of stages 3–7) or 10% (for groups 1,2, 8, 9, 10).

An exception to this rule is objects transferred free of charge.

Bonus depreciation is taken into account only when purchasing new property.

It is also available in the following cases:

• completions;
• retrofitting;
• reconstruction;
• modernization;
• rearmament;
• liquidation of part of the fixed assets.

To eliminate the possibility of disputes with the tax inspectorate, it is necessary to include the possibility of bonus depreciation in the accounting policy. In addition, the sale of such objects is prohibited for five years after commissioning. Then the bonus will be considered non-operating income.

An enterprise can create a reserve for doubtful debts. It is allowed to include obligations of other companies that were not repaid on time. Debt will be considered an expense that reduces profit. Every month or quarter a deduction of no more than 10% is made. It is impossible to create a reserve for overdue debts outside of sales.

Also, some debts exceed the 10% limit. Upon expiration of the period, they can be included in expenses in a lump sum after the planned inventory.

When creating a reserve, bad debts are necessarily written off using these funds. But the tax authorities cannot oblige the company to write off debts not related to sales.

Bad debts are confirmed using:

• contracts;
• acts;

After the inventory, a certificate and act indicating the amount of debt are created. In the absence of documentation, a court decision may not be in favor of the company. The write-off will be considered illegal.

The fourth optimization method is depreciation of property received free of charge. When transferring any objects by the founder with 50% or more of the authorized capital, the cost cannot be taken into account as income. Preferential conditions are provided for objects that are not sold within a year after the transfer.

In this way, the company can save money on the purchase of property, as well as reduce the size of the tax base. The authorized capital can only be increased at a general meeting by making a decision, amending the charter and registering them in the Unified State Register.

Advantages of black and white schemes

Many companies, when choosing options to reduce the tax base, also consider illegal schemes. In this case, black optimization can be carried out so that the inspection will not be able to detect violations. And white optimization is especially clearly visible in the course of the company’s work.

Taxpayers often create companies for one day. Such activities can lead to serious, including criminal, penalties.

Lately, we have often come across the same question from business owners and entrepreneurs: How can you legally not pay taxes, where can you get “cash”?

Taking into account the current economic situation and lack of funds, these are the most pressing issues for today. The state began to use all possible levers to bring “black and gray” salaries out of the shadows and legalize business income.

A significant share of Russian business is in the shadows in order to pay less taxes. To reduce their costs, many pay salaries “in envelopes”. This is fraught with liability not only under the articles of the Tax Code of the Russian Federation, but also under the Criminal Code of the Russian Federation (Article 199, 199.1).

Experts insist that it is necessary to fight wages in “envelopes” from different sides simultaneously:

• require banks to take into account only a person’s official earnings when making a decision on issuing a loan;
• change the rules for monitoring compliance with legislation at enterprises;
• toughen penalties for wage violations.

At the same time, control over the chain of counterparties is introduced. If earlier in the VAT declarations it was not visible from whom they bought and to whom they sold, the declarations contained impersonal amounts, but now the tax inspectorate sees the entire chain of counterparties and checks up to 6-7 links inclusive, and somewhere even further.

The use of ASK VAT-2 and the ongoing tax control measures are aimed exclusively at identifying the beneficiary (recipient of tax benefits) for transactions with so-called “fly-by-night” companies.

And the most unpleasant thing for businessmen will be that the claims of inspectors for violations of third parties will be brought against bona fide companies and, more likely, to the company that has something to take (property, transport, etc.). And even in cases where a bona fide company interacts with an equally bona fide company, and that, in turn, interacts with a “gray” or “black” company.

Consequently, the days when you could not pay taxes are gone. The state forces Russian businesses to operate legally. And a successful business will be one that begins to master difficult methods of legal work while simultaneously optimizing taxes.

So what should a business do? There is only one answer: come out of the shadows and properly organize accounting at the enterprise.

Optimization- this does not mean not paying taxes, it means knowing the legislation and skillfully using it.

Let's look at just a few possible options for tax optimization

1. The very first thing a business owner needs to do is to analyze his business for the composition of income and costs. Separately highlight suppliers and buyers with and without VAT (counterparties on special regimes, beneficiaries, etc.). It is reasonable to separate these flows by identifying a separate legal entity, which will lead to VAT savings.
2. Analyze the cost structure of your business. To do this, you need to reconcile your expenses and expenses that are recognized for tax purposes. IN Chapter 25 of the Tax Code of the Russian Federation It is written in detail what is recognized as an expense for corporate income tax purposes. Try to eliminate or minimize those expenses that do not fall under Chapter. 25 Tax Code of the Russian Federation.
3. Also, as a director, you can hire an individual entrepreneur who uses the simplified tax system of 6%. The fact is that the law on LLCs and JSCs does not make any distinction between an employee-director and an individual entrepreneur. There are savings on taxes paid from the director’s payroll to the budget, since the individual entrepreneur pays taxes for himself, this is 6% of income and fixed payments to the funds.
4. Remove all non-core personnel from the company. To do this, you can create an outsourcing (service) company. An outsourcing company can provide legal, accounting and other services. In this case, it makes more sense to open an LLC using the simplified taxation system (income-expenses), since individual entrepreneurs have fixed payments to funds that do not depend on whether they are active or not.
5. Outstaffing is nothing more than attracting third-party personnel through a specialized company. In other words, this is a “rent” of employees. But since 2016, legislation has become stricter, and now not every company will be able to engage in outstaffing. Only private agencies that have received special accreditation from the Federal Service for Labor and Employment will be able to provide staff for rent. Therefore, this scheme, of course, can take place, but with certain restrictions.
6. Determine the property on which property tax is paid. Property tax is not paid by organizations that apply the simplified taxation system (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). It is advisable to accumulate fixed assets into the ownership of a company that is on the simplified tax system. Then they are rented by a company that is on the general taxation system. Formally, the scheme has one limitation - the residual value of the company’s fixed assets using the simplified tax system should not exceed 100 million rubles. (Subclause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation).

   It is also worth considering that individual entrepreneurs, when working on the simplified tax system, are exempt from paying property tax for individuals. This benefit applies to buildings, structures, premises or parts thereof that:

   • are owned by an individual entrepreneur;
   • are used by him for business activities.
   Grounds - para. 1 clause 3 art. 346.11, art. 400, 401 Tax Code of the Russian Federation.

   From January 1, 2015, organizations and individual entrepreneurs using the simplified tax system are required to pay property tax if they own real estate, the tax base for which is determined as their cadastral value.

   Taxation of property for trade and office purposes based on cadastral value has been introduced in 28 constituent entities of the Russian Federation, which have adopted the specifics of determining the tax base, and also approved the corresponding lists of real estate objects (letter of the Federal Tax Service of Russia dated May 29, 2015 No. GD-2-3 /647@) .

   Thus, “simplified” people who own real estate in these regions need to study regional legislation regarding the need to pay property tax.

7. And, of course, it is imperative to maintain management accounting at enterprises. This is not provided for by tax legislation, but for business owners this is necessary accounting, since this accounting implies the operational management of the business. Every owner needs to know absolutely exactly how much he earns. To do this, you should plan a budget, draw up a budget of income and expenses (IB), plan your margin, draw up a budget for cash flows and, at the end of each reporting period, draw up a report on the actual income and expenses incurred. Unfortunately, based on my practical experience, I can say that not everyone has this accounting organized. Very often expenses (office expenses, household expenses, etc.) are made uncontrollably. The amounts seem to be small each time, but if they are recalculated into annual costs, the amounts can turn out to be significant and not always justified. It is necessary to regularly conduct an inventory at your enterprise in order to control and identify shortages. Otherwise, you can spend money “in cash” and at the same time, as they say, “under your own nose”, simply lose it thanks to unorganized accounting and control.

Of course, we can talk about legal optimization methods forever. It should be noted that there are still many legal ways to optimize taxation, but this is a subject for another discussion. Each business requires its own analysis and its own schemes.

And finally, I would like to remind you that recently the tax inspectorate is increasingly checking companies for the reality of operations and their business nature. The concept has come into use as "business purpose". At the same time, obtaining a tax benefit (reducing tax liabilities) cannot be considered as an independent business goal. And the absence of a business purpose may lead to the recognition of an unjustified tax benefit and, as a result, to a refusal to reduce tax liabilities as a result of the transaction.

Is it worth paying interest for cashing out?

While the author was writing this article, a letter arrived in the mail with the subject “Cash withdrawal services”, where they offer a complete package of documents, as they say, “turnkey” for an indecently low interest rate. Is it still worth paying interest to someone unknown for cash and bearing the risks?

Over the past two years, many cashing schemes have been identified, billions of rubles in taxes have been accrued, not to mention penalties and fines. Playing with “cash out” can lead to both administrative liability and criminal liability under article 199 of the Criminal Code of the Russian Federation, and cooperation with dishonest counterparties will bring only short-term positive results.

There are no more 100% ways to protect yourself and your business if your company is associated with “cash out” offices and “one-time companies”. Of course, you can win the arbitration court, but this will not relieve you of personal financial liability in connection with the passage of the law 401-FZ. Criminal prosecution is also very likely.

There is only one conclusion: the time has come for Russian business to completely change its way of thinking and come out of the darkness.

Let's take a closer look at the most common methods of tax optimization.

Use of tax regimes

This method is the most popular among all possible ones. It is effective when the company has buyers who do not need VAT - individuals or organizations or individual entrepreneurs using the simplified tax system.

How can taxes be optimized in this case? Distribute sales flows: either create a company that will apply the simplified tax system or UTII, or use the services of an individual entrepreneur with a patent. Then all contracts with buyers who do not need VAT will be transferred to another legal entity or individual entrepreneur, and contracts with large wholesalers or buyers who need VAT will remain on the main legal entity. As a result, it is possible to minimize both VAT paid on the markup and income tax.

It is worth considering that the constituent entities of the Russian Federation annually pass laws in accordance with which they provide reduced rates for certain types of activities to organizations and individual entrepreneurs on the simplified tax system.

Using a tolling scheme

This scheme involves the use of customer-supplied materials. Provided materials are those materials that are accepted by the processing organization from the customer-provider for their further processing or manufacturing of products, but without paying the cost of the materials and with the obligation to fully return the processed materials or finished products.

Regional legislation establishes for certain types of activities, in particular for production, a reduced tax rate levied in connection with the application of the simplified tax system. For example, the Tula region provides organizations engaged in production with a tax rate of 3% instead of 6%. At the same time, the right to reduce the tax by 50% at the expense of paid insurance premiums is retained. It turns out that the effective tax rate in this region is only 1.5%.

How can you use this method? For example, as follows: transfer all production acts to an organization that uses the simplified tax system. This can be done by separating, dividing the organization, or, if revenue allows, simply write an application to the tax office and start applying the simplified tax system.

What about buyers who need VAT? In this case, another organization is created, which will be located on the OSN. This organization will purchase raw materials with VAT. Transport costs with VAT and other costs that suppliers submit with VAT are transferred to it. After this organization acquires raw materials, it sends them to the production organization for processing. Then the organization located at the OSN receives finished products from production, which it subsequently sells to its customers. It turns out that all VAT that accompanies production activities (raw materials, transport, rent, marketing, etc.) is borne by the company using the SST.

Also, production, which is located on the simplified tax system, can sell part of the finished products to customers who do not need VAT. But to do this, you will have to clearly work out the processing agreement, which must be concluded with the simplifier, since the sample agreement from reference systems will not be suitable in this case.

The most important proof of the validity of fragmentation is the presence of a business goal that clearly answers the questions: what exactly changed after the reorganization and why the business could not continue to exist in its previous state? The answers in this case can be different: increasing the efficiency of the company, improving business processes, reducing costs, expanding the sales network, preventing bankruptcy, minimizing risks.

To justify the existence of a business purpose, you should draw up a written conclusion about the economic effect in connection with the division of the business and send a letter for this to the tax service, using the duties of the tax authorities specified in. It is worth remembering that the Federal Tax Service does not respond to messages that do not contain specifics and information about who is sending the request.

Proper division of business implies that the newly created payers are not interdependent, and the addresses of the organizations created as a result of fragmentation are different; the payers' accounts are not opened in the same bank; each taxpayer has a separate material base and its own labor resources; newly created organizations are financially independent; pricing policy can be justified; Document circulation is carried out competently.

Optimization of salary taxes

To minimize the financial burden on business, some organizations use schemes for optimizing personal income tax and insurance premiums.

One of these schemes involves the use of benefits and tax breaks that apply in a particular region.

Another tax optimization scheme that is widespread is concluding a civil contract with an individual entrepreneur instead of an employment contract with an employee. But this scheme can be recognized as legal if the individual entrepreneur receives money for services not only from your organization, and you, in addition to the individual entrepreneur, have full-time employees.

Finally, the third scheme is the individual entrepreneur. In this case, it is important that the amount of remuneration is justified, the fact of the actual provision of services is clearly visible (business trips, participation in meetings, etc.) and there are no signs of an employment contract.

To prevent the relationship from being recognized as an employment relationship during an audit by tax authorities, a number of conditions cannot be included in the texts of civil contracts with individual entrepreneurs. In particular, place of work, position in accordance with the staffing schedule, working hours and rest hours, salary, disciplinary liability, vacation, benefits, etc.

Ekaterina Kuznetsova, partner at PBU LLC, member of the Chamber of Tax Consultants, presenter of the webinar “”, tells more about this tax optimization scheme:

The term “tax optimization” implies the taxpayer’s activities aimed at reducing tax payments.

Essentially, it is choosing the best, optimal path to achieve a single goal - increasing profitability.

Taxes are a tool by which the state regulates market relations among business entities.

They are a way to fill the country’s budget, which is distributed for social and public needs.

From the point of view of businessmen and business owners, taxes are direct financial losses.

Many entrepreneurs try to compensate for such losses illegally, which leads them (at best) to even greater losses in the form of penalties and fines.

To avoid all this, enterprises use tax optimization

Russian tax legislation is not perfect or stable.

Amendments, by-laws, and regulatory documents are issued very often, and many of them cancel the previous ones, and some contradict previously adopted ones.

Only experienced financial analysts can understand this constantly moving stream.

They will help not only to understand the intricacies of tax legislation, but also, using legal tools, to optimize the financial flows of an enterprise in the direction of reducing the tax burden and increasing the profitability of business activities.

By and large, the law does not limit the ability of business entities to maneuver. It is possible and necessary to optimize taxation by using legal methods and the skills of perfect knowledge of the tax code of the Russian Federation.

Minimizing tax payments

Payment minimization is often confused with optimization. These are two different tasks facing the financial management of an enterprise.

Minimizing tax payments may be one of the ways to achieve optimal financial results, but not always.

Tax classification used in minimization:

1. , located “inside” the cost (UST – unified social tax). Reducing taxes in this group leads to a reduction in costs, but at the same time the tax base for calculating income tax increases;
2. Taxes “outside” the cost price (VAT). In this case, it is necessary, by expanding the range of suppliers (works, services) working with VAT, to reduce the difference payable to the budget. VAT is defined as the difference in values ​​between the amount of accrued tax and tax deductions, that is, the offset method;
3. Taxes “above” cost (organizational profit tax). This group is reduced only by reducing the tax base or lowering the rate. The basis can be reduced by increasing taxes within the cost price; the rate can be reduced by using preferential conditions for paying this tax.

Reducing the tax base or the amount of payments carries a temporary reduction in the tax burden

The most effective way to optimize tax payments is through a set of measures. For this purpose, tax optimization schemes are drawn up, the main criteria of which are:

• efficiency;
• compliance with legal requirements;
• reliability;
• exclusion of negative consequences of use.

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Tax planning

Tax planning plays a special role. Well-developed internal and external planning helps to make maximum use of all the nuances of tax legislation to minimize losses when paying taxes.

When planning, especially long-term, a full analysis of the legislative framework is necessary at the initial stage. Then, during the activity, the tax burden is monitored.

For more effective control, a schedule of tax payments is calculated (approximate values). As a result of tracking the actual situation, the planning indicator is determined.

Its analysis will help optimize the enterprise’s activities on a long-term level, and not only by reducing tax payments.

External tax planning, its main directions:

1. Replacement of tax subject. The organizational and legal form of the enterprise is changed to one in which a tax regime that is more convenient for the organization is used (property tax benefits for enterprises whose employees are disabled people);
2. Changing the type of activity. This implies a transition to activities that are taxed in a simplified form (special simplified tax systems for simplified taxation on income 6%, simplified taxation on profit 15%, UTII);
3. Replacement of tax jurisdiction. Re-registration of a company in a region that provides preferential taxation or lower tax rates (registration of an enterprise in offshore zones, with actual location in the territory of any region).

Internal planning is carried out by optimizing accounting

All provisions are prescribed in the accounting policy of the enterprise.

A document developed for one financial year and confirming the legality and validity of the interpretation of regulations is an accounting policy.

The following tax optimization methods are used in internal planning:

• Reduction of the tax base when paying income tax and property tax of organizations. It is carried out by revaluation of fixed assets on the balance sheet of the enterprise, or their accelerated depreciation;
• Transfer of tax payments (parts thereof) to the next period, or vice versa – payment in the current period without transfer. Regulated through contractual relations with partners. The payment schedule for one transaction should be optimized taking into account commodity and financial flows;
• The use of benefits provided by the state to stimulate certain types and areas of economic activity that are necessary for the state for social significance.

Most benefits are provided by local budgets. Tax benefits include:

• non-taxable minimum values,
• exemption from payment for a certain circle of persons or categories of payers,
• lowering tax rates,
• targeted tax benefits within the framework of government programs,
• tax credits (installment payments).

A set of measures aimed at reducing tax liabilities by using one of the available methods (schemes, methods) by the taxpayer. All actions related to optimizing the tax burden must not contradict the law.

Goals and types

The main goals of existing methods of tax optimization are:

• Reducing the amount of taxation.
• Reducing penalties to a minimum.
• Elimination of tax risks in the process of activity.
• Maximum deferment of tax payments and their transfer to a later date.

The main schemes for optimizing the tax burden include::

• Take action based on tax types.
• Optimization by categories of tax payers (LLC, individual entrepreneur).
• Tax treatment taking into account the type of organization - insurers, banks and others.

The most popular method of tax optimization is the use of preferential tax reduction systems. But this scheme is far from the only one. With the right approach, any company can resort to a number of other methods, including splitting the business, obtaining the services of an individual entrepreneur, applying tax benefits, and others.

Popular methods (schemes, methods) of tax optimization

Applying the correct tax regimes

The simplest way to optimize the tax burden is to apply the correct tax regimes.

This option works in the case when the company has buyers without the need for VAT (individual entrepreneurs on the “average” market). To implement this scheme, you can do the following:

• Create a company on UTII or simplified tax system.
• Separate implementation flows.
• Involve IP in the work on PSN.

In this case, all agreements with clients who do not require VAT are transferred to another entrepreneur or legal entity. As for the main company, it retains contracts with buyers and wholesale clients requiring VAT. When implementing this method, it is worth remembering that every year the constituent entities of the Russian Federation adopt new laws or make changes to existing norms regarding reductions in rates for certain work.

Tolling

An equally popular tax optimization scheme is tolling. The peculiarity of the method is that it is based on the use of customer-supplied materials. The gist of it is the following. The processing organization receives materials from the other party (customer). With their help, production of products is organized. The main feature is that there is no need to pay for the goods immediately after receipt. Payments are made in finished products or by returning materials in the same volume.

The tax rate depends on the region in which the company operates. In some areas, the percentage is almost halved. At the same time, the right to reduce tax payments due to the payment of insurance premiums remains unchanged. For example, in the Tula region the tax rate can be reduced in this way to 1.5%.

This scheme can be implemented in another way - through the transfer of assets of a production nature to a company operating on an average basis. This is done through the division or separation of an LLC. If you have decent income, you can go the other way - write an application to the Federal Tax Service and switch to the simplified tax system.

What about using this tax optimization method for clients who need VAT? In such a situation, a company is opened on a general form of taxation, which undertakes the purchase of raw materials. It is to this that transportation costs, as well as other costs, including VAT, are transferred. As soon as the “intermediate” company buys the raw material, it is transferred for processing. The finished product is transferred to the company at the OSN, which is sold to the end consumer. It turns out that VAT is “tied” to an organization operating on a common form.

Tax optimization through business division

Another way of tax optimization is business division (fragmentation). Despite its effectiveness, such a scheme is very risky and requires a careful approach from the performer. The method has gained popularity due to tax savings, the use of the simplified tax system or UTII, a reduction in insurance payments and the volume of personal income tax.