Enterprises and individual entrepreneurs who calculate taxes according to a simplified system and pay them to the budget can minimize the tax burden. To do this, you need to use the methods provided for by the Tax Code of the Russian Federation: offsetting overpayment, accounting for past losses, as well as other methods, which will be discussed below.
It is necessary
- - Tax Code of the Russian Federation;
- - declaration according to the simplified tax system;
- - accounting, tax reporting for previous periods.
Instructions
Step 1
Individual entrepreneurs, organizations that have switched to the simplified tax system, which previously paid taxes under this system, upon detection of an overpayment, have the right to accept for offset an amount in excess of the calculated tax. To do this, first contact the tax authority with a statement of reconciliation of mutual settlements. Then make a request for the amount of overpayments to be returned to your current account. After reconciliation, the amount that exceeds the accrued tax is credited to the company's account within a month. But there is a caveat, which is as follows. The overpayment is refunded if there are no arrears on other taxes.
Step 2
When calculating tax on the "income" object, be sure to take into account only those incomes that are included in this list. The income includes those amounts that are actually received by the company in a given period. That is, these are transfers received on the current account of the company. Moreover, the tax is reduced for the selected object by the amount of actually paid insurance premiums. But in this case, minimize the calculated tax by no more than 50%.
Step 3
When paying taxes on the simplified tax system, advance payments are also transferred during the year. You have the right to take tax advances into account, thereby reducing the tax burden. When paying the minimum tax, take into account the amount exceeding it and include it in expenses.
Step 4
If you receive losses in previous years, you can include them in the composition of expenses within 10 years from the date of receipt of a negative financial result. But you have the right to do this only if the calculated tax exceeds the minimum. Thus, the tax burden is reduced by the amount of losses. Moreover, you have the right to take into account negative financial results for previous periods only based on the results of a calendar year. Advances that are paid quarterly are not allowed to be minimized.
