It is no secret to anyone that the tax authorities are fighting unprofitable companies in every possible way. If the company has shown a loss in the tax return, then it can safely wait for an on-site inspection and the accrual of various penalties. In this regard, many companies, agreeing with the requirements of the tax authorities, artificially remove part of the costs and reflect, thus, in the profit declaration. These actions lead to tax losses, so it is worth using other methods of adjusting the reporting.
Instructions
Step 1
Spread some of your expenses over multiple periods. These costs include: the cost of purchasing computer programs, the cost of paying for services for obtaining licenses; lease payments. The company has the right to write off these costs at a time, but it is better to remove the loss by accounting for them in future periods.
Step 2
Manipulate the date of signing the acts. Remember that according to clause 2 of article 272 of the Tax Code of the Russian Federation, income or expense is reflected in tax accounting by the date of signing the act of performing work or services. In this regard, if an enterprise acts as a customer, then it is beneficial for it to sign an act next year in order to thus reduce its loss. If the company is a contractor of services and works, then in order to increase profitability, it is necessary to accelerate the date of signing the act. You can also use the acts for the stages of work, which will reflect in the tax return only part of the profit or loss.
Step 3
Transfer the accrual of annual bonuses to the next year. At the end of the year, a certain amount of bonus is awarded to many employees of the enterprise. Issue an order for the accrual of these amounts at the beginning of the next year, and not at the end of the current one. This will remove part of the loss from the tax return. A similar procedure is carried out with external counterparties, who, according to the terms of the contract, are paid a certain amount of bonuses annually for the performance of work. Change the terms of the agreement and postpone the accrual of the bonus to the beginning of the next year.
Step 4
Take an inventory of all debts. According to clause 18 of article 250 of the Tax Code of the Russian Federation, increase the company's profit by writing off accounts payable, which is reflected in unrealized income. This does not lead to tax losses, since these amounts would sooner or later be included in the company's income. In terms of accounts receivable, it is necessary to delay the write-off process. According to the legislation, to reflect these debts, an appropriate order from the head of the organization is required, the signing of which can be postponed until next year.
