Any company seeks to reduce tax payments. Profit is calculated as the difference between income and expenses, therefore, in order to minimize tax, it is necessary to lower income or increase expenses of the company. This can be done legally in several ways.
Instructions
Step 1
Transfer all fixed assets to an enterprise that applies a simplified taxation system. Enter into a lease agreement between the firms, the amount of lease payments for which should be higher than the amount of depreciation deductions that could be accepted as an expense. As a result, rent payments will allow you to reduce profits and therefore tax on them.
Step 2
Violate the terms of the agreement as agreed with the counterparty. According to subparagraph 13 of clause 1 of article 265 of the Tax Code of the Russian Federation, penalties for violation of debt and contractual obligations are included in unrealized expenses, which are taken into account when calculating income tax. At the same time, for accounting, it is enough to simply recognize such costs.
Step 3
Increase your company's expenses for resolving disputes with counterparties. Even if you have minor claims, then you can use the services of legal or consulting firms, the costs of which are reduced by income tax in accordance with paragraph 14, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. Thus, operations for transferring amounts to a third-party lawyer can be performed quite often. Also, such expenses can be attributed to the payment for services to marketers. However, such costs must be justified, i.e. aimed at expanding activities, studying the market, identifying potential customers, and more.
Step 4
Build reserves. According to chapter 25 of the Tax Code of the Russian Federation, an enterprise has the right to form reserve amounts for various needs (doubtful debts, vacation payments, annual employee benefits, etc.). Such costs are included in expenses of the current period and are taken into account when calculating profit.
Step 5
Transfer old losses to the future in accordance with the rules of Article 283 of the Tax Code of the Russian Federation. Losses of previous years identified in the current reporting period refer to unrealized expenses and thereby minimize income tax.
