VII Международная студенческая научная конференция Студенческий научный форум - 2015

As a result of the taxation the taxpayer "leaves" part of the income, he is objectively interested in decrease in tax payments or their delay. In this connection, there is a need to plan not only the activity and its results, but also that part of the income (profit), which it will be necessary to pay in the budget.

Tax planning is the actions of the taxpayer directed on reduction of his tax, made by it in a type of tax, collecting, duties and other obligatory payments. [4, page 11]

The tax code of the Russian Federation doesn't contain the concept "tax planning", doesn't affirm the right of the taxpayer for tax planning, at the same time on pages of the press, in the theory of the tax right, and also in a circle of the practicing lawyers there is an extensive discussion regarding the legal nature, the purposes, structure of tax planning. In economic literature various definitions of tax planning at the enterprise meet. Here some of them:

- use by taxpayers of all admissible the current legislation of means, ways and receptions for the maximum reduction of the tax obligations;

- extraction of additional benefits of the enterprise by flexible application of the existing tax law;

- art to exempt the capital from taxes, etc. [3, page 23] follows From these definitions that the basis of tax planning consists:

- in the fullest and correct application of all privileges allowed by normative legal acts, discounts, withdrawals, deductions, the accounting of a position of tax administration, and also in understanding of financial and investment policy of the state;

- in recognition for each taxpayer of the right to influence elements of the taxes established and regulated by the tax law.

The essence of tax planning consists in justification at the enterprises of the forthcoming strategic objectives of development and a choice of the best ways of their realization connected with the purposeful organization of tax production, accounting and tax accounting.

The main objective of tax planning which can be defined as specific area of administrative activity, is a forecasting and creation of an effective control system of the production, financial, registration activity providing an exception or decrease in an unreasonable overpayment of taxes and charge of penalties. [3, page 24]

Strategic objectives at the organization of tax planning in modern conditions are:

- optimization of tax payments;

- minimization of tax losses on a concrete tax or on set of taxes;

- increase of volume of current assets of the enterprise and, as result, increase in real opportunities for further development of the organization and increase of efficiency of its work;

- avoidance of bankruptcy due to commission of large tax offenses;

- leadership in fight against competitors;

- achievement of transparency of a financial and economic condition of the enterprise for owners, investors, creditors.

Efficiency of tax planning always should be correlated to costs of its carrying out. It is necessary to correlate the purposes of tax planning to strategic (commercial) priorities of the organization also. [5]

Process of tax planning consists of several interconnected stages which shouldn't be considered as accurate and unambiguous sequence of the actions which are surely guaranteeing decrease in tax obligations.

Depending on character and scales of the solved tasks tax planning can be subdivided into current (tactical) and perspective (strategic).

We will consider process of the organization of tax planning on the example of a limited liability company (LLC) «Niva» of the Teplo-Ogarevsky region of Tula region.

Tax planning in a limited liability company (LLC) «Niva» began with taxation positions even before registration and began its functioning. In essence, this strategic tax planning. Within such planning it is possible to allocate three integrated consecutive stages.

The first stage – emergence of idea about the organizations of business, a formulation of the purpose and tasks (cultivation and realization grain and leguminous), and also the solution of a question of possible use of the tax privileges provided by the legislator. In a limited liability company (LLC) «Niva» the activity connected with production of agricultural production on agricultural grounds and realization of this production was assumed. At the first stage possibility of transition to special tax regime in the form of a uniform agricultural tax (hl was considered. 26.1 Tax Code of the Russian Federation). Thereby in the future considerable decrease in taxes on legal grounds was provided.

The second stage – a choice of the most favorable location of productions from the tax point of view and office premises of the enterprise. The agricultural grounds used by a limited liability company (LLC) «Niva» for cultivation of production are located in a chernozem zone of Tula region, near the center of the Teplo-Ogarevsky area where office premises of the organization are located. Placement of office of the enterprise in the regional center facilitates interrelations with contractors. At a choice of the farmland in attention the land tax which has to be paid from them was also taken into consideration.

The third stage – a choice of an organizational and legal form of the legal entity (in our case of Limited liability company); definition of a ratio of various forms with the tax modes (possibility of application of a limited liability company (LLC) «Niva» of ESHN) arising thus.

The following stages belong to the routine tax planning which has to enter all control system of an economic entity organically.

In a limited liability company (LLC) «Niva» there is no position of the finance director, function of tax planning is carried out by the chief accountant. For the microenterprise it is optimum option though, as a rule, the chief accountant has a lot of current work. At the same time at redistribution of work between subordinates function of tax planning is effectively carried out also by the chief accountant.

Maintaining a limited liability company (LLC) «Niva» of tax planning means performance of the following main functions:

1. Optimization of the taxation - the new transaction, a new kind of activity are exposed to the analysis regarding tax optimization.

2. Tracking of terms of payment of taxes. This function is directly connected with previous. Taxes have to be paid in time, not later and not earlier than term.

3. Minimization of penalties and penalty fee - a solution lies in competent statement of the account at the enterprise, the organization of effective system of internal control, tracking of terms of payment of taxes. From the moment of registration of a limited liability company (LLC) «Niva» penalties and penalty fee weren't charged.

4. Tracking of changes of the tax law - allows to consider and exploit these changes in due time.

5. Planning of the sums and types of tax which are subject to payment. Within this function the chief accountant plans terms and the sums of the paid taxes.

The uniform agricultural tax is the first of all preferential taxation providing economy on tax payments. Nevertheless, there is a number of restrictions which allow to use this system. One of limiters is the indicator of a share of the income from realization of the made agricultural production, including production of its primary processing, in total income from realization of goods (works, services).

To keep the right of use of the preferential mode the indicator given above has to make not less than 70%. Employees of accounts department of a limited liability company (LLC) «Niva» during the reporting period analyze receipt of funds from realization of agricultural production in a section of total income from realization of goods (works, services). It allows the organization to apply special tax regime in the form of a uniform agricultural tax on date of registration in tax authority.

Main objective of planning of a tax on the income of natural persons are development of accurate personnel policy of the enterprise and planning of the taxation and risks. Also the purposes of planning are optimization of the taxation and forecasting.

In general planning of the personal income tax goes the following stages to a limited liability company (LLC) «Niva»:

1) planning of number of workers;

2) planning of number of workers which income is assessed at the rate of 13%;

3) planning of number of workers which income is assessed at the rate of 35%;

4) planning of the sums of taxes.

In a limited liability company (LLC) «Niva» it is applied time (tariff) and price-work systems of compensation of payment. It allows to plan quickly the size of salaries, the personal income tax and contributions to the state off-budget funds.

At minimization of insurance premiums, besides the correct calculation, it is necessary to know a number of payments which don't join at calculation of base for charge of insurance premiums. All of them are stated in Art. 9 of the Federal law N 212-FZ, and welfare payments, compensation and other payments are their part. [2]

The land tax has no considerable fluctuations that allows the organization to consider authentically its size at redistribution of money.

The increase in a transport tax occurred in connection with acquisition of vehicles and increase of rates of a tax. Now, when the transport park is almost completed, a limited liability company (LLC) «Niva» can authentically plan future payments in the budget for this tax.

It should be noted that for all the time of existence of a limited liability company (LLC) «Niva», at the organization of debt on taxes and fees wasn't, penalty fee and penalties for violation of the tax law weren't charged.

Specialists of accounts department annually attend the seminars held by third-party consultants as whom experts of auditor firm JSC Audit-Agro which provides services to a limited liability company (LLC) «Niva» act.

Besides, this auditor company in process of emergence of problem situations advises the enterprise for difficult questions of accounting and the taxation.

It is also necessary to pay attention that serious tax planning is interfaced to additional organizational expenses for taxpayers. Therefore before organizing tax planning at the enterprise, it is expedient to estimate the forthcoming organizational expenses on its statement and to compare them to the expected economy. Meanwhile, as a rule, costs of tax planning are significantly lower than the received economy on taxes.

Thus, complex application of strategic and operational methods in planning of the taxation of the agricultural enterprise will allow to optimize its tax burden and financial results.

REFERENCES:

1. The Tax Code of the Russian Federation: Federal law of 05.08.2000 №117-FZ (rus)

2. Federal law of 24.07.2009 N 212-FZ (rus)

3. Bolshukhina, I. S. Tax planning: manual // I. S. Bolshukhina. – Ulyanovsk. - 2013. – 122 pages. (rus)

4. Vylkova, E.S. Tax planning: The textbook for masters//E.S. Vylkova. – Yurayt-Izdat. – 2012. – 639 pages. (rus)

5. Yadrikhinsky, S. A. Theoretical and applied aspects of tax planning//Laws of Russia: experience, analysis, practice. – 2013. - No. 3. (rus)

Код для цитирования: Скопировать