Nobody wants to pay high taxes, so accountants and company managers have to look for methods of legal optimization of income taxation. However, tax controllers have long learned to recognize not entirely legal methods of avoiding such a tax. Such, for example, as a reward to a fictitious partner or transfer of funds under fictitious contracts. In order not to have problems with the tax, methods of reducing income tax must have economic justification and documentary evidence.
Instructions
Step 1
First of all, each organization can provide its customers with various discounts and bonuses. For example, a premium for the timely payment of goods or a discount subject to prepayment. According to article 265 of the Tax Code, expenses in the form of a bonus or discount paid by the seller to the buyer due to the fulfillment of certain conditions of the contract can be classified as non-operating expenses. At the same time, the selling company reduces the taxable base and at the same time attracts interest in its products.
Step 2
Also widespread is the method of inflating the cost of renting premises and the current activities of the company. Rent payments are currently very high, but they are still overstated, including the costs of maintenance and operation, repairs, maintenance and maintenance of fixed assets and property up to garbage collection and cleaning of premises.
Step 3
The next tax reduction method is marketing research carried out by third-party organizations or specialists. According to article 264 of the Tax Code, the costs of such research can be included in the composition of costs associated with the production or sale of products. However, in this case, the tax inspector will have to prove the validity of such costs and their relevance for the enterprise in the current period.
Step 4
You can save on branded overalls provided to employees free of charge or at reduced prices and then become the property of the employee. The costs of branded clothing and uniforms are included in labor costs, provided that the logo or trademark of the company is applied directly to the uniform and provided that there is a clause in the employment contracts with employees obliging the latter to wear such a uniform.
Step 5
Taxes are not paid on the costs of training and retraining of employees working in an organization under an employment contract. If the company liquidates part of its fixed assets, in connection with this circumstance, it is possible to write off part of the profit to the costs of liquidation, dismantling, disassembly, removal and disposal of this property, including the amount of underestimated depreciation.
Step 6
In the event that an organization has violated the terms of an agreement with a partner firm, it is also fashionable to classify expenses in the form of fines as non-operating expenses, thereby reducing the amount of profit. At the same time, in order to include penalties in the composition of expenses, the company that violated the contract must only recognize them.
