Разработка модели налоговой оптимизации на малых предприятиях
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Раздел ВКР, выполненный на иностранном языке Development of model of tax optimization at small enterprises Студент: Группа ФИО Подпись Дата 3БМ6В Акчелова Алена Олеговна Консультант ШИП (руководитель ВКР) Должность ФИО Ученая степень, звание Подпись Дата Доцент ШИП Горюнова Наталья Николаевна к. э. н., доцент Консультант – лингвист ОИЯ ШБИП Должность ФИО Ученая степень, звание Подпись Дата Старший преподаватель Лысунец Татьяна Борисовна 109 1.1 Role of tax planning For definition of a role of tax planning it is necessary to understand what tax planning is. There is a number of opinions in tax planning definition, for example, Polyak B.G. defines it as "Legal actions of the taxpayer for minimization of fiscal charges. For a taxpayer tax planning is a part of its financial and economic activity for the current period and prospect" [1]. Pimenov N.A. says that tax planning is a set of the planned actions of the taxpayer directed to increase the financial resources of the organization regulating the size and structure of tax base, influencing efficiency of administrative decisions and providing timely calculations with the budget according to the current legislation [2]. At the same time, Pimenov N.A. pays attention to the fact that tax planning assumes the choice of an optimum combination of creation of legal forms of relationship and possible options of their interpretation within the existing tax legislation. The latter provides various tax modes depending on the status of the taxpayer, the directions and results of his finance economic activities, a place of registration and organizational structure. Tax planning consists of development and deployment of various lawful schemes of decrease in tax assignments. Tax planning in the organization is a component of financial planning: managements of finance. Tax planning is carried out for optimization of fiscal charges, minimization of tax losses on a concrete tax or on set of taxes, increasing volume of current assets, increasing real opportunities for further development of the organization and the level of efficiency of its work. Tax planning can also be considered as a legal way of decrease in tax base, fiscal charges and minimization of tax risks. Tax planning is caused by the fact that each taxpayer has the right to use admissible the law of means, receptions and ways for the maximum reduction of the tax obligations. It is carried out on the basis of use of the privileges recorded in the Tax Code of the Russian Federation and also ways and the methods of accounting stated in laws and regulations, in standards of accounting" [2]. 110 Kirina L.S. and Gorokhova N.A. understand tax planning as the activity directed to reduction of fiscal charges, perceiving it through a prism of opposition of the taxpayer, on the one hand, and fiscal bodies on the other hand. At the same time tax planning is intended not only to reduce fiscal charges of the enterprise, and to optimize tax streams, but to become the regulator along with the plan of marketing and production of management of the enterprise. It is necessary to remember that corporate tax planning represents the integration process consisting of ordering of economic and financial activity according to the existing tax legislation and the development strategy of the enterprise. This process can also be defined as preliminary consideration, the assessment of decisions in the field of financial and economic activity of the organization taking into account the size of possible fiscal charges and the choice of the best decisions from the point of view of the purposes of the organization. Such interpretation of corporate tax planning assumes that any decision has to be estimated taking into account tax consequences" [3]. Evstegneev E.N. and Vikrova N.G think that the need of tax planning is put in the most tax legislation which provides these or those tax modes for different situations, allows various methods for calculation of tax base and offers taxpayers various tax concessions if they act according to directions of authorities. Besides, tax planning is caused by interest of the state in granting the tax concessions for stimulation of any sphere of production, category of taxpayers, regulation of social and economic development. Optimization is a wider concept which includes also minimization of taxes. Optimization assumes increase in financial results at economy of tax expenses; optimization can help to solve various financial problems: for example, receiving a considerable profit for involvement of creditors and shareholders in the tax period" can be solved [4]. Baraulin S.V. reveals the concept of tax planning following in the following way: tax planning is an integral part of general economic planning, so, the work in the field of tax planning has to consist of the same stages that find the reflection in the course of creating the general plan of development of the 111 enterprise in the prospect, namely: the organizational and preparatory stage, research and planning stage and the main stage" [5]. Mayburova I.A. represents tax planning as the introducing the system of actions and schemes of development directed to the maximizing the use of opportunities of the current legislation for the purpose of lawful optimization of fiscal charges that assumes reduction of the tax obligations both in an absolute value, and by postponement of tax payment for the future. The essence is in the recognition for each taxpayer of the right to apply all admissible laws of means, receptions and ways to the maximum reduction of the tax obligations" [6] Furthermore, it is necessary to outline the object, the subject, a subject, the purpose and factors influencing the tax planning, a basis and approaches of tax planning. Polyak G.B. says that subjects of planning are legal entities which can make impact on some elements of taxes for the purpose of regulation of the corporate or individual fiscal obligations [1], whereas Mayburova A. claims that the tax manager is the subject of tax planning at the enterprise whose main function is in the realization of tax policy for the purpose of maximizing net profit of the enterprise due to the reduction of fiscal charges acts. In practice, these are the finance director and the chief accountant who introduce the measures of tax planning actions. In small enterprises which management does not intend to use policy of budgeting or tax planning, the functions of the tax manager can be distributed between the finance director and the chief accountant. It is possible to allocate the common and private goals within the subjects of tax planning. The private purpose is the minimization of the tax streams proceeding and maximizing the tax streams entering the enterprise from the budgetary system. The c ommon goal is the improvement of the taxation system, increase in its economic efficiency and also the ensuring social and economic development of all economic entities [6]. Pimenov A. A. marks out the criteria of effective planning: they are the determination of the basic principles; analysis of problems and statement of tasks; 112 definition of the main tools which the organization can use; creation of the tax scheme; implementation of financial and economic activity according to the developed scheme [2]. Gorokhova N.A. says that tax planning in any economic entity is based on three main approaches to minimization of fiscal charges: 1. Use of privileges on tax payment. Decrease in a tax burden is connected first of all with the full use of all set of the tax concessions provided by the Russian legislation. 2. Development of accounting policies for the taxation. Definition and competent application of elements of accounting policies for the taxation is one of the directions of effective tax planning. The accounting policies accepted by economic entity are applied consistently from year to year and they influence significantly on the financial results of work of the enterprise. 3. Control of the deadlines for tax payment. Violation of the established deadlines involves penalties in the form of a penalty fee. T herefore it is necessary to use the tax calendar in tax accounting [3]. Shestovkova E. claims that the most important factor influencing the level of tax planning is the information support which can be reached through: • monitoring of standard and legal base and changes in the legislation; • analysis of explanations of the Ministry of Finance of the Russian Federation, tax inspections [8]. Vylkova E. S. claims that the lack of tax planning brings the economic entities into the position when they: • do not fully understand the possibilities of development of business in more favorable conditions; • appear in weaker position in comparison with other participants of market activity; • do not provide the system in the development; • can make serious mistakes in strategic development and realization of the mission [9]. 113 Also Vylkova E.S. lists advantages of tax planning: they are clearing of the arising problems, a possibility of the analysis and use of future favorable conditions, readiness of firms for changes in the external environment, stimulation of participants of tax planning to implementation of the decisions in further work, creation of prerequisites for increase in educational training of managers, ensuring more rational distribution and use of different types of resources of economic entity, increase in financial stability and importance of the enterprise [9]. Ivanova Yu.B. provides scenarios of the tax relations between the enterprises and taxing authorities: Conciliatory script of relationship. The company prefers not to enter a debate in the conflicts with taxing authorities concerning about the legitimacy of calculation and tax payment. The company, as a rule, agrees with any payments charged including those that do not agree with the legislation or positions of taxing authorities concerning correctness of calculation of taxes. As the result, all financial sanctions of tax audits are paid without any appeals. Quite often such position of the company decrease its profit, indicators of economic efficiency owing to excessively paid taxes or penalties. Circumspect script of relationship. The company finds it possible to enter a debate with taxing authorities concerning correctness of calculation tax, but only if they are sure in positive resolving of the situation. Decisions of the company in the tax sphere are based on observance of the tax precepts of law established by the legislation, the analyzed explanations of the Ministry of Finance, positions of taxing authorities and arbitration practice. Only considerable sums that do not undergo the laws are appealed. Aggressive script of relationship. The taxpayer is, as a rule, ready to act in the conflict with taxing authorities concerning calculation of taxes, even if there is no evidence of a favorable outcome of the conflict situation. The company is guided in the tax matters only by own interpretation of the legislation, ignores the incorrespondence to the Tax code or the explanation of the Ministry of Finance, a position of taxing authorities and negative arbitration practice. As a rule it appeals 114 any results of tax audits that in their opinion do not correspond with legislation. [7]. Mayburava I.A. and Ivanova Yu.B. set limits of tax planning which are designated as follows: first, evading taxes, the company violates the law, that goes beyond tax planning; secondly, holding events and introducing schemes that have the only purpose to reduce taxes and have no business purpose, the company also breaks the law and it goes beyond tax planning" [7]. Further we will consider the principles of tax planning. Pimenov N.A. says that: "The basic principles of tax planning can be defined following in the way: • observance of requirements of the current legislation at implementation of tax planning; • decrease in the cumulative tax obligations of the organization as a result of use of instruments of tax planning; • use of the opportunities given by the legislation and the tools available to the concrete organization which provide achievement of tax economy in a bigger size, than the expenses connected with their application; • consideration of several alternative options of tax planning with allocation of the most optimum of them in relation to the concrete organization; • timely adjustment for account in the shortest possible time of the changes made to the current legislation; • clearness and economic validity of the scheme as in general, and its one and all components" [2]. Stepanenko V.V. gives the following principles: - the principle of rationality means that "safety lies in the middle course". Application of rough and rash receptions will have only one consequence – the state does not forgive such kind of actions. The scheme of tax optimization has to be thought over thoroughly; any slightest detail must be taken into consideration. It is impossible to build a method of tax optimization using foreign experience of tax planning 115 and it is exclusive on gaps in the legislation. It is impossible to build the way of optimization of the taxation only on adjacent from tax branches of the right (civil, bank, accounting, etc.). - Principle of complex calculation of economy and losses. When forming this or that way of tax optimization all existing aspects of operation and also activity of the enterprise in general have to be considered. At the choice of a way of tax optimization with a high risk it is necessary to consider a number of political aspects: condition of the budget of the territory; a role which is played by the enterprise in its replenishment, etc. Choosing the way of tax optimization connected with attraction of a wide range of persons it is necessary to be guided by the rule of "golden mean": on the one hand, employees have to have a clear view of the role in operation, on the other hand, they should not realize its purpose and motives. Implementing tax optimization one should pay close attention to documentary registration of operations. When planning a method of tax optimization having no systematic nature of activity it is necessary to emphasize the single nature of operations. The principle of confidentiality which means that using methods of tax optimization observance of requirements of confidentiality is necessary. Dissemination of data on successfully carried out minimization of taxes can have a number of negative consequences. The principle of complex tax economy (the principle variety of the applied ways of minimization of taxes) [6]. Let's explain classification of tax planning. Differentiation of tax planning and the action of the process of tax planning into several types is intended not only to understand the essence of this economic design, but also to promote realization of tax planning at the enterprise from the evidence-based positions. It is possible to present the following classification of the tax planning: 116 • objects of management: external (founders, third-party consultants, representatives of public authorities, etc.), internal (executive bodies of the organization, its structural divisions); • jurisdiction (the territory of action): within the country (national), international; • duration of the period and character of solvable tasks: quick, tactical, strategic; • legitimacy of action of the taxpayer: lawful and illegal tax planning with illegal methods for reduction of fiscal charges applied; • stages of a financial manufacturing cycle: tax planning at the stage of creation of the enterprise, during its existence, at the elimination stage; • expectations assigned to tax planning: optimistic, pessimistic, realistic; • impact on the tax load: optimizing (directed to optimization and minimization of tax streams of the enterprise), classical (directed to calculation of future fiscal charges) [3]. Vinirovna A.V. and Ganbarova U.M. define the directions of tax planning as "1. Optimization of income and expenses of the enterprise. The taxation object of the profits tax depends on volume and structure of income and expenses for the corresponding tax period. It should be noted that at a stage of their planning the rule of the first event, and date of recognition of income and expenses is not considered any more. The legislation of the Russian Federation provides the maximum amount of contributions to social funds: no matter how high the salary is, the charges remain invariable. This moment can be used while paying the premiums to employees of the enterprise. Some types of social payments, life insurance of workers or benefits package also influence the amount of the tax which is subjected to the payment into the budget. It is also necessary to find an optimum ratio of income and expenses in the following ways: direct reduction of expenses of production due to search of internal reserves (reduction of 117 management expenses, increase in labor productivity, etc.); relative reduction of costs of production by increase of production capacity; carrying out basic market researches for the purpose of formation of competitive offers and involvement of new contractors formation at the enterprise of rigid financial discipline. 2. Choice of a form of activity. A person can carry out the activity as an individual entrepreneur or to be registered as a legal entity. The organizations can create a branch or to found a subsidiary (if it is planned to conduct activity outside a place of registration). For the optimum choice it is necessary to pay attention to the main characteristic signs and requirements to each type of economic societies: responsibility of founders according to obligations of the enterprise, the necessary size of an authorized capital, the possibility of optimization of the tax load. 3. Correct formation of accounting policies. Accounting policies are not the most effective instrument of tax optimization. Though the size and the order of tax payment depend on the chosen ways of account and taxation. Therefore it is worth paying attention to accounting policies which have been defined prior to the beginning of calendar year and are approved by the order of the director. 4. Cooperation with the enterprises with privileges provided. 5. Change of the date for tax payment. The legislation allows to delay the tax payment if it can be used effectively in the work. Even if the penalties are unavoidable, - it does not mean that it is necessary to pay them as soon as possible and without any objections. It is necessary to pay penalties also optimum, using possibilities of their reduction and a delay. 6. Correct signing of the contracts. Correctly signed contracts allow to reduce a tax burden considerably. For example, the existing domestic legislation provides a number of privileges for performers of long-term contracts (contracts), namely: on tax discharge on profit and a value added tax. 7. The correct behavior with checking. It is not a secret that a proprietor can undergo dozens and scores of audits from various supervisory authorities, departments, funds and inspections. It is necessary to learn to deal correctly with the auditers in crisis situations and to try to protect the business from unexpected checks. 8. Tools (list of founders, replacement of the relations, processing "to be provided"). Participation in the list 118 of founders of foreigners complicates life tax to the optimizer. It is better to avoid direct participation of foreigners (both physical, and legal entities) in authorized capital, and to compensate control and administrative functions through the contract of trust management of actions (shares) with simultaneous signing of the contract of pledge of actions in favor of the foreigner [10]. Generalizing the role of tax planning Balatsky A.S. and Tarasova V.F. say that tax planning is one of key instruments of increase in financial stability of the enterprise by using of all possible lawful ways of minimization of its tax burden. High-quality creation of this process allows to receive the benefit not only at present, but also in the long term, including means of evolution of system of interactions with the external environment in which the subject of managing functions. When using methods of optimization of a tax burden it is necessary to divide accurately the ways allowed by the legislation and aggressive tax planning which is offense and is pursued by law, up to the criminal proceeding. The complexity of the tax legislation and dynamism of its changes cause importance of creation of optimization of tax load system as in its framework the maximum collecting and the analysis of all available information is carried out. The forecast of changes of the legislation can be constructed and the correct complex of actions is developed for preservation of a steady position of the organization in the conditions of economic instability and fierce competition. Besides, presence of own experts in this sphere allows to minimize costs of the company for involvement of external tax specialists which services are one of the most expensive in this market. It also prevents casual or intended disclosure of confidential information on the applied methods of optimization of the tax load that otherwise can cause additional attention of taxing authorities and possible realization of tax risks of the enterprise [11]. |