Enterprises, organizations, individual entrepreneurs receive a certain profit based on the results of their activities, which is taxed. The financial structure of enterprises is working on how to reduce taxable profits. In this case, it is necessary not to violate the law.
It is necessary
accounting documents, documents of the personnel department, forms of the corresponding documents
Instructions
Step 1
The chief accountant and the head of the company decide where to direct the received profit. It is much more efficient for a firm to direct funds for its own needs than to pay taxes to the state budget. When submitting financial statements to the tax inspection of the accounting department of the enterprise, it is necessary to reflect in it the reserves for the next reporting year.
Step 2
If the organization decides to use the profit for the repair of fixed assets, the accountant submits to the tax authority a plan for current and major repairs for the next year, calculating the forthcoming costs.
Step 3
When the company has a large amount of funds on accounts receivable, the accountant should write off the profit to the reserve for doubtful accounts receivable. The tax service must provide a statement of buyers who did not pay for the goods received, as well as letters to these customers, where the head and lawyer of the company are urging to pay the debt.
Step 4
If an organization requires a qualified specialist, and it will take a lot of time and effort to find one, it is easier for a company to train an existing employee applying for a vacant position. The enterprise pays for refresher courses for such an employee. The accountant, in turn, can write off the profit under the item "personnel training costs", submit to the tax office documents confirming the fact of employee training, documents on the expenditure of funds in this area.
Step 5
When the employees of the company have a certain number of unused vacations, the accountant is recommended to write off the profit to the reserve for future vacations. The company submits to the tax authority a report of personnel officers on the number of unused vacation days and an accounting calculation for it.
Step 6
Thus, the company will be able to use the received profit for the development of its activities, and in the reporting period pay a lower amount of income tax.
