current taxation system, types and application criteria are determined by constantly changing legislation, provide economic actors enough opportunities to optimize the size of payments to the budget, as well as the volume of the financial statements.Practice shows that many business owners are quite difficult to understand the legal intricacies of the issue, thus causing financial losses and problems with the tax authorities.What are the issues most often occur when entrepreneurs starting a business?
1. "simplified tax system", or a major mode?
This decision is made depending on the characteristics of the customer base.Assuming work with individuals and businesses, special tax regimes, it is necessary to switch to the simplified tax system, planning to cooperate with enterprises - VAT payers, it is advisable to stay on the overall system.Also "simplified taxation" can be applied to companies engaged in various kinds of service companies: cleaning, consulting, audit, technical services, etc.The main mode is indispensable for companies planning large wholesale deliveries, production activities, as well as the sale of expensive equipment, since it allows to provide its customers an invoice with VAT.It should be emphasized that the firms applying "simplified tax system" also has the right to submit documents to the VAT, but highlighted tax should be fully transferred to the budget.Thus, the use of the possibilities are almost meaningless because entails a significant increase in prices.
2. What if the company is working with a variety of clients?
In this case, the necessary professional consultation, during which experts studied characteristics of the enterprise and determine the most appropriate scheme of building a business.For tax optimization can be used any special tax systems, types and features of the application depend entirely on the specific activity.So, traders can arrange office retail department (not more than 150 m2).This will apply imputed tax system and the main mode.It is worth noting that retail sales are recognized, implemented retail contracts, regardless of the amount of delivery and payment method.
enterprises planning to buy an expensive property, you can open a subsidiary company that will be the "custodian".This company is transferred to the simplified tax system and acquiring fixed assets in their own name and then leases them to the main entity that allows you to not pay property tax, and include the cost of the lease payments.In addition, the "custodian" often transferred to work with clients who are not interested in a VAT deduction.Also, if necessary, it may be established by the company using UAT.
3. Which version of "simplified taxation" to choose?
application of the simplified taxation system, which views differ on how to tax calculation depends on the ratio of revenues and expenses of the enterprise.Firms with little cost advisable to select "* 6% of revenues."This mode is the easiest to date, since it does not require cost accounting, it is ideal for companies specializing in the leasing of property and providing other such services.The most frequently used in practice method of calculating the "Income - expenses * 15%" because it can significantly reduce the tax base by the amount of costs.It is worth emphasizing that taxpayers can make to the account only the costs specified in art.346.16 NK after their actual payment.
Of course, there are other nuances to consider when choosing a tax system.Forms and principles of tax regimes have a number of legal features, so competent to address this issue is to turn to an experienced accountant.
