Representatives of the executive branch, initiating changes in the taxation system, traditionally influence the work of companies. Recently, difficulties have been caused by the procedure established by officials for calculating the value of net assets in joint-stock companies. Sometimes it is difficult to comply with it. Understand the ratio of assets and liabilities, correctly estimate your own capital in order to increase the desired indicator.
Instructions
Step 1
If your company is part of a group of enterprises, then you can improve the net assets of the target company by combining the two firms. Keep in mind that an increase in the organization's assets will lead to a rapid increase in its liabilities. You can avoid this if you transfer the property as a universal legal succession. Both forms of reorganization are equally acceptable: merger or acquisition.
Step 2
Legislatively, implementation is not the transfer of fixed assets or other property of an organization to its successor in the process of reorganizing this company, in accordance with subparagraph 2 of paragraph 3 of Article 39 of the Tax Code of the Russian Federation. As a result: the company, which received the property in the process of reorganization, does not contribute its value to income, in accordance with paragraph 3 of Article 251 of the Tax Code of the Russian Federation. The assignee may include in its expense item the costs and losses (incurred before the date of the reorganization and are not accounted for in the income tax base) of the reorganized units.
Step 3
The successor firm may claim to deduct the amount of VAT previously charged or paid by the reorganized firm. Please note that the amounts indicated should not be deducted by the reorganized company prior to the start of the reorganization. In addition, such amounts must be reimbursed by the reorganized company in accordance with article 176 of the Tax Code, but not returned until the start of the reorganization.
Step 4
The receiving organization will receive, in addition to the assets of the rebuilt company, its liabilities and will pay taxes and penalties to the latter. Therefore, before deciding to reorganize the company, assess the liabilities.
Step 5
Increase your assets by investing, but do it only when the society does not have enough own funds. Try to raise the share capital or get financial help from shareholders. An additional contribution of investors to the authorized capital in the form of property and money is considered an investment in terms of taxation. The transfer of property as an investment is not considered a sale in accordance with paragraph 4 of Article 39 of the Tax Code of the Russian Federation.
