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The vertical structure of the balance sheet liabilities in 2012 does not look as positive as in 2011. There is a decrease in the share of capital and reserves, which is not a positive trend, and accounts payable are also increasing;

in general, the property status of KSK LLC can be characterized as relatively stable;

the balance sheet for 2012 is absolutely liquid;

The current liquidity ratio corresponds to the standard value for the industry in question. But again, there is a decrease in this indicator;

in our situation we are observing a rare type of financial stability or absolute financial stability.

turnover is slowing down working capital, which is a negative point and requires additional working capital to maintain a stable financial position of the enterprise.

At the end of 2012, the company had fairly positive profitability indicators.

Based on the data obtained, we can judge the positive financial economic activity LLC "KSK" for the period of time under review.

Also, the results of the financial analysis presented allow us to offer some recommendations for optimizing and improving the financial and economic situation of the enterprise.

2.3 Assessment of taxation and tax burden of the organization

Tax payments have the most significant impact on the operation of the enterprise KSK LLC and, above all, on the final financial results that determine the financial condition of the enterprise in general. The mechanism of this influence is presented in Figure 2.1.

Rice. 2.1 The mechanism of influence of tax payments on the financial results of an enterprise

However, it must be borne in mind that taxes affect the financial result only if they are taken into account as expenses of the reporting period.

The assessment of expenses (taxes) as a factor shaping the financial result is made for the reporting period. The amount of income received in a given reporting period must correspond to the amount of expenses that were incurred by the enterprise to obtain this income. It depends on the cost accounting system used in which reporting period this or that cost item will affect the amount of accounting profit, that is, it will become an expense.

To reflect settlements of mandatory payments into the budget system, two main operations are used: the accrual operation and the payment (offset) operation. An accrual operation means that an enterprise has a tax liability for the amount of calculated tax.

Indicators of costs and expenses, which include tax liabilities, formed at different stages of the business activities of LLC KSK on the corresponding accounting accounts, take part in the calculation of the financial result. It is possible to assess the impact of individual tax liabilities on the financial position by establishing how a particular indicator of costs and (or) expenses participates in the formation of the financial result.

Let us present all taxes paid by enterprises in the form of four groups:

taxes arising when reflecting income, which include turnover taxes - VAT and excise tax, as well as export customs duties;

taxes recognized as separate expense items. This group includes property taxes - corporate property tax, transport tax, land tax, profit tax. In addition, wage accruals are taken into account;

taxes involved in the formation of financial results as part of commercial and administrative expenses;

taxes involved in calculating the financial result as part of the cost of products sold (work, services).

Let's consider the impact of value added tax on the financial condition of an enterprise.

The amount of value added tax is a negative factor for an enterprise when forming its financial result. VAT reduces the efficiency of an enterprise, the assessment of which is the financial result. The market price is determined for a specific type of product by the conditions of sale in a certain market (territory) and is a fixed value or varies within certain specified limits. The selling price of an enterprise and, accordingly, the amount of revenue depend on the market price and VAT rates applied in the sale of this type of product (work, service).

The value of the “revenue” indicator is determined based on the projected volume of sales of manufactured products, works, services, estimated at in physical terms, and the selling price of the enterprise, calculated on the basis of the market price.

An enterprise should take into account the impact of a group of turnover taxes, including VAT, in the following cases:

When forecasting income as the ratio of market and selling prices for products (work, services). The amount of actual income (revenue) received by the enterprise is lower than the potential income under the same conditions of economic activity, but in the absence of VAT;

When calculating the tax burden on an enterprise's cash flows. The amounts of turnover taxes that an enterprise actually pays to the budget are part of the enterprise's cash flows. These amounts should be taken into account when forecasting the budget Money for the coming period as transactions of expenditure (outflow) of funds for which tax legislation sets a deadline for payment.

For limited liability companies, net profit is the main criterion of investment attractiveness. In addition, the “net profit” indicator reflects the degree of success of the enterprise.

Corporate income tax directly affects the amount of net profit, since this indicator is determined by the difference between the amount of profit an enterprise receives from its activities and the amount of tax calculated at the appropriate rate.

Taxes of the fourth group contribute to an increase in the cost of products sold. In this regard, in order to cover costs and make a profit, enterprises are forced to increase the cost of products, but such a step leads to a loss of competitiveness and, as a consequence, a decrease in income.

All taxes paid by an enterprise, one way or another, worsen its financial condition; therefore, it is necessary to take measures to reduce the tax burden.

However, when implementing measures to reduce the tax burden, it should be borne in mind that reducing tax payments is not a goal, but a way to improve the financial condition and increase the investment attractiveness of an organization. Therefore, it is advisable to take measures to reduce taxes only if calculations show that this results in an increase in net profit. It is unacceptable to reduce taxes at the cost of deteriorating financial condition.

KSK LLC applies the general taxation regime. In this regard, it calculates and pays the following taxes to the budget: value added tax, corporate property tax, corporate profit tax, unified social tax, land tax, transport tax. Let's separate tax payments into a separate summary comparative table (Appendix 8).

In 2010, the “leading” tax is corporate income tax.

The increase in the amount of this tax in 2011-2012. amounted to 21.8%, 149.9%, respectively.

For almost all types of taxes, there is a tendency for tax payments to increase; this situation is unfavorable for the organization, since it is aimed at maximizing profit from activities, and the increase in tax payments reduces net profit, and the amounts of mandatory payments “divert” funds from circulation.

Rice. 2.2. Structure of tax payments of KSK LLC for the period 2010-2012.

Let's move on to calculating the tax burden of KSK LLC.

The category “tax burden” is interpreted differently. Some experts consider the concepts of “tax burden” and “tax burden” to be non-identical and propose to differentiate them. At the same time, the tax burden is proposed to be understood, on the one hand, as the relationship that arises between business entities and the state regarding the payment of mandatory tax payments, on the other hand, as a value reflecting the potential impact of the state on the economy through tax mechanisms, and the tax burden is an indicator characterizing actual level of exposure.

Other researchers, making their contribution to the development of economic science, offer their own interpretation of the concept of tax burden. So, V.R. Yurchenko defines the tax burden as the share of withdrawal of part of the income of an economic entity into the budget system and extra-budgetary funds in the form of taxes and fees, as well as other tax payments. In turn, I.N. Danina, based on systematization and assessment of existing approaches to determining the tax burden, defines it as the degree of influence of the current taxation system on the financial condition, nature and incentives for the development of enterprises.

The problem of calculating the tax burden at the level of a business entity is the most controversial. Russian science and practice have not developed a unified approach to this indicator.

Analysis of existing points of view on this problem allows us to focus on the following aspects. Most scientists propose not to include personal income tax in calculating the tax burden of an organization, since the organization in this case acts as a tax agent. The second key aspect is what taxes and fees (we are talking about indirect taxes) to include in calculating the organization’s tax burden. The third point is the indicator with which the absolute tax burden should be compared. As such an indicator, scientists consider revenue, added value and newly created value.

To get a more complete picture of the tax burden of KSK LLC, we will use various methods for calculating the tax burden of enterprises.

Calculation of the load in accordance with the methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation as follows:

STN = Total tax payments: Income x 100%, (2.14)

where SNN is the total tax burden.

Let's calculate the total tax burden of the enterprise:

SNN2010=27049.8:815557*100%=3.3%;

SNN 2011 =37618.9:1695925*100=2.2%;

SNN2012=87448.9:3007112*100=2.9%.

A significant drawback of this calculation is that it does not allow us to determine the impact of changes in the tax structure on the tax burden indicator. However, this indicator, although it reveals the share of taxes in sales revenue, does not characterize the impact of taxes on the financial condition of the enterprise, because does not take into account the tax structure of revenue. For effective economic analysis, an indicator is needed that would link the level of tax burden and the indicator of economic activity of the enterprise.

Methodology for determining the tax burden developed by M.N. Kreinina, involves a comparison of the tax and the source of its payment. Each group of taxes, depending on the source from which they are paid, has its own criterion for assessing the severity of the tax burden.

When determining the tax burden using this method, it is proposed to proceed from an ideal situation when an economic entity does not pay taxes at all, and compare this situation with the real one. This determines the severity of the tax burden.

To work with this technique, you must use the following formula:

NB = ((V-Avg-Pch):Pch)x100%, (2.15)

where NB is the tax burden;

B - sales revenue;

Ср - production costs of sold products (works, services) minus indirect taxes,

Pch is the actual profit remaining after taxes at the disposal of an economic entity.

Table 2.12. Calculation of the tax burden according to the method of M.N. Kreinina

Based on the results obtained, we can conclude that in 2011, per ruble of balance sheet profit, the tax burden amounted to 63 kopecks. or the share of taxes in the balance sheet profit amounted to 63.0%. The growth of this indicator compared to the value of 2010 was 112.0%. In 2012, it increased 1.2 times, so the tax burden per ruble of profit was 63.4%.

Another method for determining the tax burden of an economic entity is proposed by T.K. Ostrovenko, who divided the indicators characterizing it into particular and general ones.

The advantage of this methodology is that it allows one to calculate the tax burden with varying degrees of detail, depending on the assigned management task, and also that it can be used by economic entities in any sector of the national economy.

The general indicators characterizing the tax burden of an economic entity, according to this methodology, include the following indicators:

tax burden on the financial resources of the enterprise;

tax burden on pre-tax profits.

These indicators are calculated using the following formulas:

NBd = NI/Vr, (2.16)

NI - tax costs;

Вр - sales revenue;

NBf = NI/VB average year, (2.17)

where NBf is the tax burden on the financial resources of the enterprise;

VBaverage year - average annual balance sheet currency;

NBsk = NI/SC average year, (2.18)

Average year average - average annual amount of equity capital;

NBp = NI/P, (2.19)

where NBp is the tax burden on profit before tax;

P - profit before tax.

Table 2.13. Calculation of the tax burden using the method of T.K. Ostrovsky

Indicator name	2010, thousand rubles	2011, thousand rubles	2012, thousand rubles	Absolute deviation
Tax costs
Revenues from sales
Average annual balance sheet currency
Average annual amount of equity
Profit before tax



Tax burden on profit before tax, %

From the data in the table we can conclude that the tax burden on all indicators of financial and economic activity has a positive trend. On average, the indicators increased by 1.2 times. The greatest tax burden falls on pre-tax profits. The value of this indicator in 2011 was 16.6%, and in 2012 - 17.4%.

Let's calculate the coefficients characterizing the tax burden of an enterprise in accordance with the methodology of Yu.S. Tsygankova.

Tax intensity of products sold. This indicator allows you to determine the amount of tax payments per unit of volume of products sold; its decrease indicates a decrease in the tax burden:

where NPR is the tax intensity of products sold;

TN - accrued taxes (without personal income tax, but taking into account the unified social tax);

B - revenue from the sale of goods, works, services (without indirect taxes);

KN - indirect taxes (VAT, excise taxes, customs duties).

The income taxation coefficient (ITC) characterizes the share of tax payments levied on revenue (included in the price of products) in sales proceeds, determined by the formula:

where NV - taxes on revenue (included in the price of sold products (works, services);

B - revenue from the sale of goods, works, services (without indirect taxes).

The cost taxation coefficient (CTR) reflects the share of tax payments attributable to the cost price in the cost price; its increase indicates the insufficient effectiveness of tax policy in the direction of rationalizing tax payments attributable to the cost price. Calculated as:

where NS are taxes attributed to the cost price;

C is the cost of products sold (works, services).

Profit taxation ratio (PTR) - reflects the share of taxes paid from profits in the balance sheet profit.

where NP are taxes paid from the profit of the enterprise and attributed to the financial result;

P - balance sheet profit.

Tax effect coefficient (TEC). This indicator indicates the relationship between net profit, which is the main indicator characterizing the efficiency of financial and economic activities, and the total amount of tax payments of the organization. Calculated using the formula:

KNE=NN: PE x100%, (2.24)

where PE is net profit; TN - accrued taxes (without personal income tax, but taking into account the unified social tax).

Let's summarize the obtained indicators in a table

Table 2.14. Tax burden coefficients of the enterprise LLC "KSK"

So, based on calculations, in dynamics there is an increase in almost all coefficients characterizing the tax burden, calculated using the method of Yu.S. Tsygankova. The value of the profit taxation coefficient in 2011 increased compared to 2010, but decreased in 2012 compared to 2011 by 78.9%, this indicates a decrease in the share of taxes paid at the expense of enterprise profits. The tax effect coefficient increased in 2012 by 106.3%, and for the entire analyzed period by 3 times.

If the share of taxes paid by the organization does not exceed 15% of the organization’s total income, then the need for tax planning is minimal - the state of tax payments can be monitored by the chief accountant or his deputy. With a level of tax burden in the range of 17-35% in small and medium-sized companies, the work of a specialist is advisable.

Based on the analysis of the tax burden, in order to reduce the tax burden and improve the financial condition of the enterprise, management can recommend the measures presented in the next chapter.

Improving your financial condition by optimizing individual taxes

1. Reducing property tax payments.

An urgent task for the analyzed enterprise, since the share of this tax in the total amount of tax payments in 2012 constitutes a significant share in terms of payment amounts.

Most affordable way reduction of property tax - transfer of property to an organization that has a benefit on this tax. After this, the enterprises lease the property from him. The lessor organization will pay a small single tax on the rent received.

This solution allows you to save on other taxes. Income tax will be reduced due to the fact that the tenant's rent is included in expenses as it accrues, while the landlord's rent is taxed at lower rates, and only after payment.

The role of “custodian of assets” can also be played by a company paying UTII. She will not pay tax on property used for activities subject to UTII. For example, an enterprise’s existing fleet of vehicles can be transferred to a separate structure, which, for example, will provide it with road transport services for transporting grain.

Savings on this type of tax would amount to 5099 thousand rubles. for three years. The management of the enterprise is asked to use these funds to increase its own capital, since the values of all indicators characterizing the provision of own funds do not meet the standards. Also, these measures will reduce production costs and make greater profits at lower costs.

2. Optimization of income tax

The second place in terms of payment volumes is occupied by corporate income tax.

To optimize this type of tax, it is proposed to create reserves at the enterprise. No one tax inspector will not be able to question this method of optimizing income tax. With their help, you can legally postpone the payment of income tax to a later date or generally reduce its amount evenly throughout the year due to expenses that have not yet arisen. According to the financial statements of 2012, the company LLC KSK has accounts receivable of 62,578 thousand rubles. The presence of accounts receivable indicates a fairly low payment discipline of buyers. With the help of a reserve for doubtful debts, an organization can protect itself from late paying buyers (customers).

Uncollected debts have all the signs of doubtful ones:

If the debt arose in connection with the sale of goods, performance of work, provision of services;

If the debt is not repaid within the contractual terms and is not secured by anything (clause 1 of Article 266 of the Tax Code of the Russian Federation).

Any organization has the right to decide on the formation of a reserve for doubtful debts (clause 70 of the Regulations on accounting and financial reporting in Russian Federation).

In tax and accounting The rules for creating a reserve vary.

In accounting, an organization may decide to create reserves and classify these expenses as other expenses (debit account 91-2 credit account 63), which should be recorded in the accounting policy.

A reserve for doubtful debts for tax purposes can be created by those organizations that determine income and expenses on an accrual basis (clause 7, clause 1, article 265 of the Tax Code of the Russian Federation).

Based on clause 3 of Art. 266 of the Tax Code of the Russian Federation, the taxpayer has the right to create reserves for doubtful debts, contributions to which are included in other expenses (clause 7, clause 1, article 265 of the Tax Code of the Russian Federation). The reserve for doubtful debts is accrued at the end of the reporting (tax) period, which is confirmed by clause 3 of Art. 266 of the Tax Code of the Russian Federation, according to which the amounts of contributions to these reserves reduce the tax base for income tax.

In other words, by creating a reserve for doubtful debts, the organization optimizes income tax payments.

The amount of the reserve for doubtful debts is determined based on the results of the inventory of receivables carried out on the last day of the reporting (tax) period and is calculated as follows:

For doubtful debts with a maturity period of more than 90 days, the amount of the created reserve includes the full amount of debt identified on the basis of the inventory;

For doubtful debts with a period of occurrence from 45 to 90 days (inclusive) - the amount of the reserve includes 50% of the amount identified on the basis of the debt inventory;

Doubtful debts with a maturity period of up to 45 days do not increase the amount of the created reserve.

At the same time, the amount of the created reserve for doubtful debts cannot exceed 10% of the revenue of the reporting (tax) period, determined in accordance with Art. 249 of the Tax Code of the Russian Federation. In accordance with Art. 249 of the Tax Code of the Russian Federation, sales revenue is determined based on all receipts associated with payments for goods, works, services or property rights sold, expressed in cash and (or) in kind.

3. Optimization of transport tax

There is a logical and simplest rule for saving on transport tax. It is better for your company to register the vehicle at the beginning of the month.

However, it is better to deregister it at the end of the month.

The obligation to pay transport tax depends on the registration of the vehicle, and not on its actual use (Letters of the Ministry of Finance of Russia dated May 6, 2006 N 03-06-04-04/15, dated April 1, 2008 N 03-05-05 -04/05).

The tax is paid for the months when the vehicle was registered to the company.

In this case, the month of registration of the vehicle, as well as the month of its deregistration, are taken as full month(Clause 3 of Article 362 of the Tax Code of the Russian Federation).

It is also more profitable for KSK LLC not to buy a vehicle, but simply to hire an employee with a personal car. Consequently, they do not have any obligation to pay transport tax. The employee is paid compensation for using the car for business purposes. The amount of compensation is specified in employment contract. Please note that compensation payments related to the employee’s performance of labor duties are not subject to personal income tax and unified social tax. But this amount reduces the income tax base, but only within the limits established by the Government of the Russian Federation. The norm for passenger cars with engine capacity over 2000 cc. cm is 1500 rub. per month.

It is best to conclude a vehicle rental agreement with the employee. You can enter into a car rental agreement with an employee with or without a crew. In each of these cases, the employee is paid rent. It reduces the firm's taxable profits. In a rental agreement with a crew, an employee provides the company with a vehicle for temporary possession and use for a fee. He provides his own services for its management and maintenance. In the second case, the car is also provided to the employer for temporary possession and use, but the employee does not provide management services.

The company can reduce taxable income by the costs of operating the machine (gasoline, motor oil, etc.) and repairing it. If a company enters into a crew lease agreement with an employee, it will also have to pay unified social tax on the amount of remuneration to the employee.

Of the two agreements, it is more profitable to conclude a car rental agreement without a crew. In this case, in order to avoid claims from tax authorities, the car owner should not prepare advance reports and sign waybills. Another company employee can do this for him.

KSK LLC can save on transport tax, or rather, not pay it at all. If you do not have your own cars on your balance sheet, then you can avoid tax by concluding a rental agreement (leasing).

Let us remind you: to whom the vehicle is registered pays the tax (Article 357 of the Tax Code of the Russian Federation).

Please note: vehicles acquired by the lessor and transferred by him on the basis of a leasing agreement for temporary possession (use) are registered by written agreement of the parties with the lessor or lessee (Order of the Ministry of Internal Affairs of Russia dated January 27, 2003 N 59).

This means that if the vehicle is registered to the lessor, then he is the tax payer.

For example, if the vehicle is registered to the lessor, then for the duration of the leasing agreement it is possible to temporarily register the vehicle with the lessee. But even in this case, the taxpayer is the lessor.

A company that owns a car under a leasing agreement pays transport tax only if, by mutual agreement between it and the lessor, the car is registered only to this company (Letter of the Ministry of Finance of Russia dated June 30, 2008 N 03-05-05-04/ 14).

4. Transition to a simplified taxation system

The next type of tax optimization measures that falls within the competence of the enterprise itself is the choice of taxation system.

The company does not have any tax benefits, but it is possible to reduce them or, more precisely, replace them with a tax calculated using the simplified taxation system (STS), provided for in Chapter 26.2 “Simplified taxation system” of the Tax Code of the Russian Federation Tax Code of the Russian Federation Art. 346.11. The effectiveness of the simplified tax system is also evidenced by the fact that, according to the Russian Ministry of Finance, enterprises operating under the simplified tax system account for only 6% of the country’s tax burden.

When applying the simplified tax system in accordance with paragraph 1 of Art. 346.11 organizations are exempt from the obligation to pay corporate income tax, corporate property tax and unified social tax. Also, organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation. However, the enterprise retains the obligation to pay insurance premiums for compulsory pension insurance. Also, among the advantages of using the simplified tax system, one can highlight a simplified accounting and reporting procedure.

To apply the simplified tax system, an organization must meet certain criteria. For the convenience of analyzing the compliance of KSK LLC, we will compile Table 3.1:

Table 3.1. Compliance of KSK LLC with the criteria for applying the simplified taxation system.

Criteria for applying the simplified tax system	Data on LLC "KSK"	Compliance with the criterion, (+/-)
Income (according to Article 248 of the Tax Code of the Russian Federation) for 9 months no more than 45 million rubles.	Income for 9 months - 17850.5 thousand rubles.
The average number of employees is no more than 100 people	Average number of workers - 92 people
The residual value of fixed assets and intangible assets does not exceed 100 million rubles.	Residual value - 1481.0 thousand rubles.
Lack of branches and (or) representative offices	There are no branches or representative offices

From Table 3.1 it follows that KSK LLC meets the main criteria for applying the simplified tax system.

3.2 Impact of the proposed measures on the financial result of the organization

Let's calculate the impact of these measures on the financial condition of the enterprise.

1. Savings from optimization of income tax.

KSK LLC shipped materials to Stroyservis LLC on April 14, 2012. Products shipped for 2100 thousand rubles. (including VAT - 190.9 thousand rubles). According to the terms of the contract, the goods must be paid for within a month from the date of shipment (until May 14, 2012). However, within the specified period, funds were not received from the buyer to the company’s current account.

For tax purposes, KSK LLC uses the accrual method. It is assumed that the organization’s accounting policy stipulates the creation of a reserve for doubtful debts (both in accounting and tax accounting). The reserve is formed in accordance with the provisions of Art. 266 Tax Code of the Russian Federation.

On the last day of the quarter, June 30, 2012, KSK LLC conducted an inventory of accounts receivable. As a result, doubtful receivables from Stroyservis LLC were identified in the amount of 2,100 thousand rubles; their repayment period expired on May 14, 2012 (47 days before the end of the second quarter).

Accounts receivable from Stroyservis LLC fall into the second group. Therefore, 50% of this amount can be included in the reserve for doubtful debts in the second quarter. The amount of the reserve is 1050 thousand rubles.

For the first half of the year, the revenue of KSK LLC amounted to 25,300 thousand rubles. (without VAT). 10% of this amount is 2530 thousand rubles. Consequently, the amount of the reserve can be fully included in tax accounting in other expenses in the second quarter.

The calculation of the amount of savings on income tax is given in table 3.2

Table 3.2. Calculation of the amount of savings on income tax

The organization on September 30 includes in other expenses the amount of 2,530 rubles, which reduces the amount of income tax by 506 thousand rubles. By reducing the amount of income tax, the organization increases net profit, which is one of the main indicators of the financial condition of the enterprise.

We can conclude that it is most profitable to create a reserve for doubtful debts for organizations with which customers do not pay on time, since by using such a reserve, an organization can avoid significant losses in any one reporting period. An organization, without waiting for the statute of limitations to expire, can write off overdue receivables as expenses.

Since the formation of reserves for doubtful debts for tax accounting and accounting purposes is carried out independently of each other, reserves can be formed, for example, only in tax accounting, which does not contradict current legislation.

2. Savings from optimization of transport tax

Situation 1: car registration

It is better to register the car in early September, and not in the period from August 28 to 31. In this case, you will start paying tax in September. If you register your vehicle at the end of August, you will have to start paying tax this month. Which makes no sense, since essentially the car will not be used in August.

Situation 2: deregistration of a car

Let's say if you wanted to deregister your car in March 2009, it would be better to do this at the end of the month. The savings are obvious. In this case, you will be able to use the car for the entire month. If you deregister your car at the beginning of March, you will still have to pay tax for March.

Let's show with an example how to reflect rent.

Example. KSK LLC concluded with its employee Petrov I.V. rental agreement for a vehicle without a crew. The company pays the employee a monthly rent of 6,000 rubles. Payment is made on the last day of the month. On July 1, the driver was given 11,000 rubles on account for the purchase of gasoline. On July 10, the company carried out repairs in the amount of 3,000 rubles. On July 31, the driver gave an advance report. Attached to the advance report were receipts for the purchase of gasoline in the amount of 10,300 rubles.

The accountant of KSK LLC made the following notes:

Debit 71 Credit 50

11,000 rub. - money was given from the cash register to the accountant;

Debit 44 Credit 71

10,300 rub. -- the costs of purchasing gasoline are reflected;

Debit 50 Credit 71

700 rub. -- unspent money is returned to the cash register;

Debit 44 Credit 10

3000 rub. -- spare parts have been used up to repair the car;

Debit 44 Credit 73

6000 rub. -- rental expenses are reflected;

Debit 73 Credit 68, subaccount “Personal Income Tax Payments”,

780 rub. (13% x 6000 rub.) -- personal income tax is withheld from the rent;

Debit 73 Credit 50

5220 rub. (6000 -- 780) - issued from the cash register for rent.

Under a lease agreement for a vehicle without a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use without providing services for its management and use. technical operation(Article 642 of the Civil Code of the Russian Federation). The agreement is drawn up in writing. Rent when concluding a lease agreement with an individual for a vehicle without a crew is not subject to UST (Letters of the Federal Tax Service of Russia for Moscow dated April 20, 2007 N 21-18/340 and the Ministry of Finance of Russia dated July 13, 2007 N 03-04-06 -02/138).

3. Transition to a simplified taxation system

In the future, we will calculate two options for using the simplified tax system:

When income is chosen as the object of taxation;

And income reduced by the amount of expenses.

Different rates apply to them - 6% and 15%, respectively. Calculate the tax burden for each of them and, based on this, draw a conclusion about the use of one or another option.

Let's calculate the option in which income is chosen as the object of taxation. In this case, the tax rate will be 6%.

The tax amount is calculated as the product of income and the tax rate. N 20 12 = 299026*6% = 17941.56 thousand rubles. Let's create a table of tax payments for an enterprise:

Table 3.3. Tax payments of an enterprise when applying the simplified tax system, where income is chosen as the object of taxation, t. rub.

From table 3.3 it follows that the total amount of tax payments of the organization, compared to the application of the general taxation regime for the same period, decreased from 87,348.93 rubles. up to RUB 27,644.49 (by 70%).

DS=AOS+FOT+NP DS+PE (3.1)

where DS is added value;

AOS - depreciation of fixed assets;

Payroll - wage fund;

PE - net profit.

The tax burden on added value created at the enterprise is calculated using formula (3.2):

NNDS=(NP DS)/DS*100% (3.2)

NP DS - taxes paid from added value;

DS - added value.

DS USN1 = 237.0+21750+17941.56+ 221279.24 = 249989.45 t. rub.;

NN DSUSN1 = (17941.56) / 249989.45 *100%= 7.1%.

The calculations show that there was a decrease in added value compared to the general taxation regime for the same period, but at the same time the tax burden increased by 7.1%.

The transition to a simplified system according to the option when income is chosen as the object of taxation is, in this case, cost-effective, but one should consider and calculate the option in which income reduced by the amount of expenses incurred is chosen as the object of taxation. The tax base in this case is calculated as the difference between the income received and the expenses incurred.

Tax base = 299026 - 60940 = 238086 thousand rubles.

N 20 12 = 238086 * 15% = 35712.9 thousand rubles.

Let's create a table of tax payments for an enterprise:

Table 3.4. Tax payments of an enterprise when applying the simplified tax system, where income minus expenses is chosen as the object of taxation, t. rub.

From Table 3.4 it follows that the total amount of tax payments of an organization when applying the simplified tax system, where income minus expenses was chosen as the object of taxation, compared with the application of the general taxation regime for the same period, decreased by 51.9%.

The tax received on income as an object of taxation would be equal to 27644.49t. rubles, and when using income reduced by the amount of expenses incurred as an object of taxation, we obtain a tax equal to 36,692.6 thousand rubles, which is almost twice as much as in the first option when applying the simplified tax system.

Let's calculate the tax burden using formulas (3.1) and (3.2):

DS USN1 = 237.0+21750+35712.9+ 221279.24 = 278979.14 t. rub.;

NN DSUSN1 = (35712.9) / 278979.14 *100%= 12.8%.

The tax burden when applying the simplified tax system, where income minus expenses is chosen as the object of taxation, also decreased by 14.88% compared to the traditional form of taxation, and by 9.4% compared to the first version of the simplified taxation system.

An analysis of the application of special taxation regimes showed that the most effective for SKS LLC, based on the results of the analysis for the last year, is the use of the simplified tax system with the choice of income reduced by the amount of expenses incurred as the object of taxation.

Let's compare the tax burden in the second way - the share of tax payments levied under different taxation systems in gross revenue.

It is determined by formula (3.3):

NNvr = NP/BP*100% (3.3)

NP - taxes paid by the enterprise;

VR - gross revenue.

Let's make the calculations:

NNrs USN1 = 20921.28 / 3007112*100% =0.6%;

NNrs USN2 = 36692.6 / 3007112*100% = 1.01%.

Let us present various taxation systems in Fig. 3.1 and table 3.5, where we will select all three taxation systems as the object of study.

Table 3.5. Comparative characteristics taxation systems

Rice. 3.1 Comparative characteristics of taxation systems.

An analysis of the tax burden showed that when applying a simplified taxation system, an enterprise can actually reduce its tax burden. At the same time, the company’s costs will be minimal, and the company’s tax accounting system will be simplified.

Despite the existing advantages, closer attention should be paid to the problems and difficulties that arise when using the simplified tax system.

1. Due to the fact that organizations using the simplified tax system are not VAT payers, there is a risk of losing clients who apply the general tax regime.

2. The list of costs taken into account when applying the simplified tax system is limited and closed.

3. Taxpayers using the simplified tax system may have problems related to the recognition of income that is not sales revenue and is not recognized as other income.

The company will need to study guidelines on the application of the simplified tax system, make the necessary calculations for compliance with the criteria for the right to use the simplified system and then monitor compliance with these criteria, submit within the prescribed period an application for transition to the simplified tax system to the tax authority with which they are registered. These actions will help the company optimize the taxation system. I would especially like to note the shortcomings in the organization of accounting activities. There are no specialists with special tax education at the enterprise. As a result, there are no measures to analyze the tax payments of the enterprise, identify reserves to reduce the tax burden of the enterprise, or measures to optimize the tax burden of the enterprise. There is a lack of knowledge of tax legislation regarding the application of certain benefits and special tax regimes, which can actually reduce the tax obligations of an enterprise.

In October 2012, the company hired a specialist with a higher professional education as a chief accountant, so there is confidence that when he studies tax optimization issues, certain conclusions will be drawn and certain actions will be taken. Our analysis and calculations really show the possibilities of reducing the tax burden and simplifying the accounting system for tax purposes.

The use of tax planning and optimization measures, as one of its areas, requires additional qualifications and a serious approach from the organization, since errors in tax accounting can cause additional expenses for the enterprise in the form of fines and penalties. For 2011, the company was accrued 287 thousand rubles. tax sanctions, which ultimately reduced the net profit of the enterprise.

Also, these measures should be applied in combination, because there is no single scheme that would allow an enterprise to optimize the tax burden. Therefore, it is necessary for the management of the enterprise to pay attention to the qualifications of all specialists in the accounting and economic departments, organizing for them and themselves, first of all, advanced training courses. As experienced specialists rightly note, the greatest effect is achieved with a set of measures, even the most insignificant ones, while the enterprise is exposed to minimal risk of tax sanctions being applied by the tax authorities.

Conclusion

Transition Russian economy to market relations, radically changed the conditions of economic and financial activity of enterprises and organizations. Taxation problems have taken a leading place in the financial management system. Business entities have a need to quickly navigate in optimizing the taxation of their income, trying to reduce the tax burden and compensate for the financial risks of business activity.

The purpose of this thesis was the determination of the tax burden, the financial condition of KSK LLC and the development of measures to optimize taxation at the enterprise.

The analyzed period covers three years of operation of the enterprise from 2010 to 2012.

In this work, the financial condition of the enterprise is assessed using financial ratios, which are divided into the following groups:

Solvency;

Business activity;

Profitability, or profitability;

Financial (market) stability;

Balance sheet liquidity is defined as the degree to which an organization's liabilities are covered by its assets, the period of conversion of which into money corresponds to the period of repayment of obligations.

The values of all solvency ratios of the analyzed organization at the end of 2012 are within the standards, with the exception of the ratio of own working capital. For all three analyzed years, its value is negative, which indicates that the organization is not provided with a sufficient amount of its own working capital necessary to carry out its activities.

Financial stability indicators indicate that over the entire analyzed period the organization showed itself to be very independent of borrowed sources of financing and its position can be called stable. Almost all indicators are within the standard values, with the exception of the working capital ratio. At the enterprise under consideration, its own working capital during the analyzed period did not cover current assets at all.

The value of the financial independence coefficient (Kf.n.) is within the limits; the owners at the end of 2012 owned 41.3% of the value of the property.

An analysis of the financial position of the enterprise showed that the organization as a whole is stable and operates stably. Data from indicators of solvency and financial stability made it possible to assess the enterprise in 5 classes. The analyzed enterprise received class 2, i.e. an enterprise with normal financial condition.

Tax analysis of KSK LLC showed that in 2010-2012. the organization was a payer of the following main taxes: profit tax, value added tax, unified social tax, property tax, transport tax, land tax, contributions to compulsory pension insurance.

The volume of tax payments in 2011 compared to 2010 increased.

An increase in tax payments in 2010 was observed: for value added tax by 3113 thousand rubles, in 2012 the increase was 92.5%. The increase in the amount of property tax in 2011 amounted to 188.1% (from 780 thousand rubles to 2247 thousand rubles), a decrease in the amount of tax payable in 2012 by 7.8% was due to the sale of the forge building.

The amount of transport tax decreased by 10% in 2011, and in 2008 the decrease was another 7.8%. This can be explained by the fact that the head in the period 2010-2012. the equipment fleet was modernized. The ineffective technique was implemented.

In general, changes in individual taxes increased the amount of tax deductions in 2012 by 3627.3 thousand rubles, which amounted to 50.2%.

In 2011-2012 a significant share in the structure of the total amount of taxes was value added tax. The increase in VAT is due to the fact that sales markets have been found, but these organizations - buyers - charge VAT to the budget. Thus, in 2010-2012. The main taxes paid by KSK LLC were value added tax and property tax.

The calculation of the tax burden on an enterprise is made using various methods; therefore, the values of the indicator are different.

The value of the load, calculated in accordance with the methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation, increased 3 times over three years and amounted to 6.8% in 2012. However, a significant drawback of this calculation is that it does not allow us to determine the impact of changes in the tax structure on the tax burden indicator.

Based on the tax burden data calculated using the methodology of M.N. Kreinina, we can conclude that in 2011, per ruble of balance sheet profit, the tax burden amounted to 63 kopecks. or the share of taxes in the balance sheet profit amounted to 63.0%. The growth of this indicator compared to the value of 2010 was 112.0%. In 2012, it increased 1.2 times, so the tax burden per ruble of profit was 63.4%. Load analysis according to T.K. Ostrovsky allows us to conclude that the greatest tax burden falls on profit before tax. The value of this indicator in 2011 was 16.6%, and in 2012 - 17.4%.

In dynamics, there is an increase in almost all coefficients characterizing the tax burden, calculated using the method of Yu.S. Tsygankova. The value of the profit taxation coefficient in 2011 increased compared to 2010, but decreased in 2012 compared to 2011 by 78.9%, this indicates a decrease in the share of taxes paid at the expense of enterprise profits. The tax effect coefficient increased in 2012 by 106.3%, and for the entire analyzed period by 3 times.

Despite the fact that the values of the tax burden for different calculation methods do not coincide, they are united by the fact that in general, KSK LLC has a tendency to increase the tax burden. Therefore, the management of the enterprise is invited to take measures to optimize these taxes.

The following are proposed as the main directions for optimizing taxation:

Optimization of the tax policy of the enterprise.

Optimization of property tax will reduce the cost of production, this will also have a positive effect on the profitability of a unit of production; it is also proposed to use the released funds to increase equity capital. This will improve the values of financial stability indicators in the future.

Optimizing income tax by creating a reserve for doubtful debts increases the amount of net profit of the enterprise that can be invested in new production.

Transition to a simplified taxation system An analysis of the tax burden showed that by applying a simplified taxation system, an enterprise can actually reduce its tax burden. At the same time, the company's costs will be minimal.

Thus, we can conclude that tax optimization makes it possible to improve the performance of an enterprise and, accordingly, its financial condition.

Bibliography

1. Civil Code of the Russian Federation, part two of January 26, 1996 N 14-FZ (current edition) // http://www.consultant.ru/ popular/54824/

2. Tax Code of the Russian Federation Part II // http://www.consultant.ru/popular/znb/

Assessing the effectiveness of using government support

To assess the efficiency of using public funds, we will calculate indicators; the results of the analysis are shown in the table

The tax activity of an enterprise should be considered as part of its financial and economic activities. The position according to which it is believed that tax activity begins and ends with the payment of taxes and the preparation of appropriate declarations is incorrect. Throughout all financial and economic activity there is a continuous creation and movement of various types property and liabilities that form the tax base for calculating a particular tax. One of the main areas of tax activity at an enterprise is tax planning.

The object of tax planning is not only the actual objects of taxation, but also the processes of management activities that in one way or another influence their formation. The need for tax planning is inherent in the tax legislation itself, which provides for certain tax regimes for different situations, allows for various methods for calculating the tax base and offers taxpayers various tax benefits if they act in the directions desired by the authorities.

Despite the fact that “tax planning” is a fairly popular term, there is currently no single scientifically recognized definition of this concept in the economic literature. The entire set of definitions of tax planning can be divided into two main approaches. The first approach to defining tax planning is associated with its characterization as an activity aimed at reducing tax payments, i.e. the essence of tax planning is examined exclusively from a restrictive position, contrasting the taxpayer with the fiscal authorities. Another approach is associated with its interpretation as one of the elements of corporate tax management, as an integral part of its financial and economic activities. However, the concept of tax planning is broader and, as a type of management activity, should incorporate the entire set of actions related to the decisions made, since the organization is interested not only in the amount of taxes paid, but also in the effectiveness of the decisions made, their effectiveness.

The category of “tax planning” should be distinguished from concepts such as “tax evasion” and “tax evasion”. Currently, there are three main mechanisms for reducing tax payments: tax evasion, tax bypass, and tax planning. Despite the fact that all three mechanisms are actively used by taxpayers, presented in this sequence they represent not only an evolution from simple to complex, but also an evolution in the nature of the relationship between business and the state, a kind of history of their search for a reasonable compromise.

Summarizing the views of various economists, it seems possible to give the following definition of tax planning: tax planning is a tool for constructing optimal business parameters, based on legally defined methods of taxation and helping to increase the investment attractiveness of an enterprise.

Two aspects of tax planning at the level of business entities should be emphasized. The first aspect emphasizes its special role in the process of mobilizing internal investment reserves of economic entities, especially small businesses, whose financial capabilities are always more limited in relation to other categories of enterprises. The second aspect is expressed in obtaining additional competitive advantages of the enterprise by choosing optimal business parameters by optimizing the level of tax burden, which organically integrates the system of tax planning and tax optimization into the cost concept of business management.

From a theoretical point of view, the disaggregation of tax planning as an integral activity into individual components allows us to most fully study the design of this economic category. In the literature, when describing the process of tax planning at industrial enterprises, various approaches are used to determine its structural elements.

In the work in Fig. 3.1 presents a classification of optimization methods that allows us to highlight tax planning tools at both the macroeconomic and microeconomic levels.

The problem of tax optimization is still relevant for Russia today. However, in modern theory and practice of taxation, there has been a shift in emphasis from research on the problems of determining parities in a combination of systems of indirect and direct taxation at the state level to research on optimizing the tax burden within the framework of the functioning of an individual economic entity. It should also be noted that this problem has evolved over the past decade from issues of reducing the tax burden of an economic entity to the issue of identifying the most optimal business parameters within the framework of tax planning.

The evolution of approaches to the interpretation of tax optimization and tax planning is reflected in the development of methodological tools for assessing the tax burden of an enterprise.

The tax burden on business entities is a consequence of the state’s tax policy and a qualitative characteristic of the tax system. Today in Russia there is no generally accepted methodology for calculating not only the absolute, but also the relative value of the tax burden of economic entities, and there is no clear understanding of the meaning of these indicators. There is also no generally accepted definition of the concept of tax burden (tax burden) in foreign and domestic economic literature.

Rice. 3.1.

In the scientific literature one can find different methodological approaches to assessing the tax burden of business entities. Their difference is manifested in the interpretation of such key points as the number of taxes included in the calculation of the tax burden, as well as the determination of the integral indicator with which the amount of taxes is correlated.

In tax planning, it is necessary to use such a concept as a tax field. The tax field is a list and characteristics of taxes levied on the taxpayer, indicating the main parameters of the tax. It is customary to classify the tax fields of business entities depending on the form of business registration (legal entity or individual entrepreneur) and taxation regime. Changing the tax field is one of the effective ways to change the tax burden on an enterprise and create favorable conditions for mobilizing internal investment resources of a small enterprise.

The procedure for determining the optimal tax regime of an economic entity is a rather complex and important stage of tax management, the results of which determine the structure and dynamics of subsequent financial flows associated with tax payments. Therefore, there is an urgent need to use effective tools for analysis and management decision-making on this issue.

Optimizing the tax burden of a business entity requires taking into account a number of factors, which include the following: the degree of influence of VAT on the company’s relationship with its main counterparties, the level of profitability of sales, the ratio of expenses and income of the enterprise, the share of the wage fund in income, the share of contributions to the Pension Fund of the Russian Federation in income, the amount of payments for temporary disability. Each of these factors can have a differentiated impact on the final vector that forms the optimal choice of taxation regime for an enterprise.

It is proposed to select the optimal taxation regime for small businesses using the following algorithm (Fig. 3.2).

At the first stage of the algorithm, it is necessary to assess the existing level of tax burden of the enterprise under the general taxation system, and also carry out preliminary calculations related to the analysis of the tax burden during the transition to a special taxation regime. If preliminary estimates indicate that the amount of tax expenditures changes insignificantly, then it is worth maintaining the existing taxation system.

If the tax burden of the enterprise turns out to be significantly less when switching to the simplified tax system, you should move on to the second stage of optimization calculations.

To choose the optimal taxation regime, comparing the expected amount of tax deductions under the general regime and the simplified taxation system is not enough. Therefore, at the second stage of the analysis, it is necessary to track the impact of VAT on the relationship between counterparties.

The share of added value in the price is an important criterion for deciding whether to remain on the general regime and continue to pay VAT or switch to a simplified regime

Rice. 3.2.

taxation system. It is of fundamental importance when the majority of buyers are organizations that are intermediate consumers - VAT payers. It should be noted that the higher the share of added value in the price, the lower the financial losses in the form of non-refundable VAT from a company that buys goods from a VAT evader.

In table 3.1. shows the tax burden (TB) on small enterprises under simplified and general taxation systems, depending on the share of value added (VAD) in the income of the enterprise, taking into account the paid VAT included in the cost of purchased materials, provided that the VAT rate was equal to 18%.

Table 3.1 Distribution of the tax burden on small businesses under different taxation systems depending on the share of value added

An analysis of the influence of the share of added value on the level of the tax burden of an enterprise under various tax regimes allows us to conclude that it is not profitable for small enterprises with a large share of raw materials to use a simplified taxation system. Perhaps it is precisely this circumstance, as well as the loss of competitiveness when supplying products to VAT-paying enterprises, that are the main reasons for the small share of industrial enterprises in small businesses.

At the third stage of optimization calculations, provided that at the previous stages a decision was made to switch to a simplified taxation system, it is proposed to select an object of taxation. In some cases, choosing an object of taxation becomes quite a difficult task. To solve it, it is necessary to compare the tax expenses that the taxpayer will bear when using different objects.

One way to resolve this situation is to calculate the share of the single tax in income. The option in which it turns out to be less (i.e., a smaller part of the income is withdrawn in the form of a tax) will be preferable. The share of the single tax for the “income minus expenses” object is determined based on the expected level of profitability.

In this regard, at the fourth stage of the tax regime optimization algorithm, it is necessary to assess the degree of influence of the wage fund on the size of the single tax.

At the fifth stage, it is necessary to make a final decision on the choice of system and object of taxation and calculate the economic effect of tax optimization, which is expressed in the amount of mobilized domestic investment resources.

Thus, the approach to optimizing the tax burden from the point of view of the investment attractiveness of a small business allows us to reasonably approach the problem of choosing the most optimal business parameters and evaluate the investment effect obtained as part of tax planning.

Having analyzed the tax burden on the Elektrotekhsnab LLC enterprise, we can conclude that with the current trend towards reducing the tax burden on gross profit and net profit in general, the total tax burden on the Elektrotekhsnab LLC organization is quite high.

In these conditions, it is advisable to implement tax optimization. With an increase in revenue, VAT and income tax will automatically increase, and therefore the tax burden on income.

With an increase in payroll, the unified social tax will automatically increase, as well as the cost. Consequently, gross profit and net profit may decline if revenue growth is insignificant.

Accordingly, the tax burden on gross profit and net profit will increase. Therefore, it is advisable to consider possible taxation options that will minimize the tax burden on net profit.

Proposals to reduce the tax burden

Tax planning of Elektrotekhsnab LLC should be carried out taking into account the proposed alternative options for implementing the business concept. For the first option for implementing a business concept based on business development in Astrakhan, it is necessary to draw up 6 possible options for a tax plan (plan for upcoming tax payments) for 2009 and conduct a comparative analysis of the results obtained.

First option. The organization continues to apply general order taxation without using any tax optimization tools. The tax plan corresponding to this taxation option is reflected in table 3.2.1.

Table 3.2.1

Tax plan of Elektrotekhsnab LLC for 2009 without using optimization options (traditional)

	Indicators	Amount (thousand rubles)

	Revenue excluding VAT (For reference: VAT - 18%)
	Cost, total:

	- costs of renting premises (For reference: VAT - 18%)
	- salary for employees (For reference: number - 9 people.)
	Unified social tax

	Depreciation deductions
	- advertising costs (For reference: VAT - 18%)
	(For reference: VAT - 18%)
	- material costs (For reference: VAT - 18%)
	Other costs
	Gross profit
	Income tax (24%)
	VAT (18%) payable
	Property tax (2.2%)

The second option involves the use by the organization Elektrotekhsnab LLC of an element of tax optimization through the use of the right to exemption from the duties of a VAT payer. In accordance with paragraph 1 of Art. 145 of the Tax Code of the Russian Federation, Elektrotekhsnab LLC may qualify for exemption from the duties of a VAT payer in 2009. Based on this article, this benefit can be used if for the three previous consecutive calendar months the amount of revenue from the sale of services of Elektrotekhsnab LLC is excluding VAT did not exceed two million rubles in total.

The business entity's revenue from the sale of services provided for the entire 2008 did not exceed 560 thousand rubles. The projected revenue for 2009 is 950 thousand rubles, that is, the organization will not lose the right to be exempt from the duties of a VAT payer in 2009. The tax plan corresponding to this taxation option is presented in table 3.2.2.

Table 3.2.2.

Adjusted tax plan for 2009 for Elektrotekhsnab LLC, taking into account VAT exemption

	Indicators	Amount (thousand rubles)

	Revenue excluding VAT
	Cost, total:
	Costs of renting premises including VAT
	Salary for employees
	Unified social tax
	Insurance premiums against industrial and professional accidents. diseases (0.3%)
	Depreciation deductions



	Other costs
	Gross profit
	Income tax (24%)
	Property tax (2.2%)
	Total tax payments
	For reference: net profit

Third option. LLC "Electrotechsnab" exercises its right to use the cash method when calculating corporate income tax in 2009.

Article 273 clause 1 of the Tax Code of the Russian Federation determines that organizations have the right to determine the date of receipt of income (incurring expenses) using the cash method, if on average for the previous four quarters the amount of revenue from the sale of goods (work, services) of these organizations excluding VAT is not exceeded one million rubles for each quarter.

The economic indicators of the revenue of Elektrotekhsnab LLC, both actual and planned, satisfy these requirements.

For the purposes of ch. 25 of the Tax Code of the Russian Federation (clause 2 of Article 273), the date of receipt of income is the day of receipt of funds in bank accounts and (or) cash, receipt of other property (work, services) and (or) property rights.

Expenses are recognized as expenses after they are actually paid.

It is planned that by the end of 2009 the paid revenue will be not 950 thousand rubles, but 900 thousand rubles; the remaining 50 thousand rubles. - accounts receivable. In 2009, all costs will actually be paid.

The tax plan corresponding to this tax optimization option is presented in Table 3.2.3.

Table 3.2.3

Cash method in relation to the traditional tax plan of Elektrotekhsnab LLC for 2009

	Indicators	Amount (thousand rubles)
	Revenue excluding VAT (For reference: VAT - 18%)
	Cost, total:

	- costs of renting premises (For reference: VAT - 18%)
	- salary for employees (For reference: number - 8 people.)
	Unified social tax

	Depreciation deductions
	- advertising costs (For reference: VAT - 18%)
	- payment costs telephone conversations (For reference: VAT - 18%)
	- material costs (For reference: VAT - 18%)
	Other costs
	Gross profit
	Income tax (24%)

	Property tax (2.2%)
	Total tax payments
	For reference: net profit

The fourth option involves a combination of exemption from the VAT payer's obligation and the use of the cash method when calculating income tax.

The tax plan corresponding to this taxation option is presented in table 3.2.4.

Table 3.2.4

Cash method in relation to the tax plan of Elektrotekhsnab LLC for 2009, taking into account the exemption from VAT

	Indicators	Amount (thousand rubles)
	Revenue excluding VAT
	Cost, total:
	Office rental costs including VAT
	Salary for employees
	Unified social tax
	Insurance premiums for industrial accidents and occupational diseases (0.3%)
	Depreciation deductions

	Telephone call costs including VAT
	Material costs including VAT
	Other costs
	Gross profit
	Income tax (24%)
	Property tax (2.2%)
	Total tax payments
	For reference: net profit

Fifth option. Elektrotekhsnab LLC has the right to use a simplified taxation system, which was identified at the first stage of tax planning.

In this case, the taxpayer can choose one of two possible objects of taxation: “income” or “income reduced by the amount of expenses.”

The tax plan corresponding to the tax regime "Simplified taxation system" using the taxable object "income" is presented in table 3.2.5.

Table 3.2.5.

Tax plan of Elektrotekhsnab LLC for 2009, taking into account the application of a simplified taxation system (object of taxation - income)

	Indicators	(thousand roubles.)

	Expenses, total:
	Rental costs
	Salary for employees
	Telephone call costs

	Material costs



	other expenses

	Single tax (900 x 6% = 54; 54 x 50% = 27< 42; 54 - 27 = 27)
	Total tax payments
	Net profit

Sixth option. The tax plan corresponding to the tax regime “Simplified tax system” using the tax object “income reduced by the amount of expenses” is presented in table 3.2.6.

Having developed tax plans for the general taxation procedure using elements of tax optimization and tax plans for the special tax regime “Simplified Taxation System”, it is necessary to conduct a comparative analysis. In this case, it is necessary to pay attention to the structure of counterparties with whom the organization cooperates.

Table 3.2.6

Tax plan of Elektrotekhsnab LLC for 2009, taking into account the application of a simplified taxation system (object of taxation: income - expenses)

	Indicators	Amount (thousand rubles)


	Expenses, total:
	Rental costs
	Salary for employees
	VAT amounts for purchased services
	Telephone call costs

	Material costs
	Insurance contributions for compulsory pension insurance
	Insurance premiums against accidents and professional diseases (0.3%)
	other expenses

	Single tax (900 - 747.29 = 152.72; 152.72 x 15% = 22.91; 900 x 1% = 9; 22.91 > 9)
	Total tax payments
	Net profit

The organization Elektrotekhsnab LLC clients are individuals. For buyers - individuals, the factor of exempting the seller from fulfilling the obligations of a VAT payer is neutral.

In addition, when conducting a comparative analysis, it is necessary to pay special attention to such indicators as net profit and the tax burden on net profit.

Net profit and the tax burden on net profit are those economic indicators that are of interest to any business entity. Net profit is the final financial result that characterizes the efficiency of financial and economic activities. This indicator is determined even by those business entities that apply the special tax regime “Simplified Taxation System” and, in accordance with current legislation, may not keep accounting records. Determining the tax burden on net profit is necessary, since this indicator of the total tax burden on a business reflects the size of the share of the tax component in relation to net profit.

A comparative description of possible taxation options for Elektrotekhsnab LLC in 2009 is given in Table 3.2.7.

GRADUATE QUALIFYING WORK

Introduction

In the modern world, no state can do without taxes. Taxes are needed to ensure the economic activities of the state. According to this, the minimum tax burden is determined as the amount of state expenditures on the performance of its functions, such as administration, court, defense, law enforcement, healthcare. The more functions assigned to the state, the more taxes it must collect.

The essence of the tax is the withdrawal by the state of a certain part of the gross domestic product for the benefit of society, in the form of a mandatory contribution, which, in turn, is carried out by the main participants in the production of the gross domestic product. The economic content of taxes is expressed, firstly, by the relationships between the subjects that interact with each other, and citizens, and, secondly, the state, which forms public finances. Thus, taxes are expressed by the obligation of all legal entities, individual entrepreneurs and individuals receiving income to take part in the formation of state financial resources. Based on the foregoing, taxes are one of the most important parts of the state’s financial policy in modern conditions.

The topic of the final qualifying work is the tax burden and ways to optimize it using the example of BC Forest LLC. The relevance of this topic is due to the fact that the activities of any business entity are determined by the constant desire to extract the maximum possible profit. At the same time, maximizing the economic result can be achieved both by increasing income and by reducing expenses, which include mandatory payments to the budget.

The purpose of the work is to consider the features of tax payment by an enterprise, identify problems associated with their collection and develop measures to optimize the tax burden.

The set goal determines the solution of the following tasks:

consider theoretical and legal aspects of tax optimization;

analyze the economic indicators of the enterprise;

conduct an analysis of the current taxation system using the example of BC Forest LLC

The subject of the study is the content and practice of the relationship between the enterprise and the budget regarding the calculation and payment of taxes: corporate property tax and transport tax and determination of the tax burden. The object of the study is the financial activities of LLC "BC Forest"

In the process of completing the final qualifying work, general scientific methods and techniques were used: historical, modeling, grouping, forecasting, method of classification, ranking, tax structuring. As well as functional, tabular, index and average values, which made it possible to obtain reliable scientific knowledge and most fully organize scientific research to achieve the goal and solve problems.

The theoretical and informational basis of the study are:

Legislative and regulatory acts of the Russian Federation (Constitution of the Russian Federation, Tax Code of the Russian Federation, Civil Code of the Russian Federation, Federal Law “On Accounting”, etc.);

Legislative acts of the administration of the Bryansk region (Law of the Bryansk region “On the property tax of organizations”, Law of the Bryansk region “On transport tax”);

Works of Russian scientists related to the study of the theory and practice of public finance and budget, scientific articles, textbooks and teaching aids by such authors as: Grunina D.K., Dadasheva A.Z., Evstigneeva E.N., Krasnitsky V.A., Polyak G.B., Panskova V.G., Paskachev, Romanovsky M.V., Chernik D.G. and etc.

Constituent documents, tax and accounting statements of BC FOREST LLC; for 2010-2012

1. Theoretical aspects of tax optimization in an enterprise

.1 Tax planning and tax optimization

Adhering to the concepts of a scientific approach to the study of economic categories, it is necessary to briefly and comprehensively explain the distinctive features of the concept of “tax planning”. It is necessary to analyze the concepts of “tax” and “planning”.

The official definition of tax is given in the first part of the Tax Code of the Russian Federation. Tax is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and municipalities.

Tax planning has great importance in the financial planning of an organization, and is also one of the components of the financial planning of an organization. The essence of tax planning in an organization is to use techniques and methods permitted by law to maximize the reduction of its tax liabilities. Various definitions of planning are given in modern Russian and foreign literature. As a rule, it is presented as a future-oriented financial and economic decision-making activity. Planning consists of establishing the desired future state of an object and the optimal ways and methods of achieving this state in conditions of limited resources and the possibility of their alternative use in a certain period of time; as defining the tasks facing the organization, designing results and forming ways to achieve them.

The main goals of tax planning are to optimize tax payments, minimize tax losses for a specific tax or for a set of taxes, increase the volume of working capital of the enterprise and, as a result, increase real opportunities for the further development of the organization, to improve the efficiency of its work.

Depending on the period of time in which the legal tax reduction is carried out, tax optimization can be divided into prospective (long-term) and current.

Long-term tax optimization involves the use of such techniques and methods that reduce the tax burden of the taxpayer in the course of all his activities. Long-term optimization is carried out over several tax periods, and is achieved, as a rule, through the correct organization of accounting and tax accounting at the enterprise, and the competent application of tax benefits.

Tax planning and tax optimization consists of several stages:

.Determination and analysis of the organization’s current tax burden;

.Formation of tax accounting policy.

.Analysis of concluded contracts;

.Application of special tax regimes.

A well-designed accounting policy helps optimize tax payments using government methods.

The essence of tax planning is not only to minimize the tax burden, but also to ensure that problems do not arise from the tax authorities.

Tax planning refers to stages aimed at increasing the company’s financial assets and approaches to structuring the taxable portion of income. There are various solutions that will allow settlements with budgets of any level in such a way that it will be possible to make deductions and refunds. In addition, detailed planning should be carried out already at the planning stage, for example, of a transaction, and not after the tax period or after the implementation of business transactions.

The goal of correct and competent tax planning is to minimize tax payments by an enterprise. Tax planning is one of the components of the financial policy of any company.

In general, tax planning can be represented as a series of activities, including determining the amount of turnover taxes based on the results of economic activity, calculating the amounts of direct and indirect taxes for various taxation systems, and also calculating taxes in relation to each specific transaction.

Replacing the tax subject, the tax jurisdiction of the enterprise, and the type of activity can be included in the tax planning methods. Now let's look at each of these methods in more detail.

Replacement of a tax entity is when an organization chooses an organizational and legal form in which the legislation provides for the most favorable tax conditions. If you use this method of tax planning, the enterprise receives tax advantages, which, in turn, allow you to increase the efficiency of the enterprise’s financial activities.

Replacing tax jurisdiction is understood as monitoring the best place to register an enterprise, where there will be the most optimal tax conditions for a given type of economic activity.

Changing the type of activity of an enterprise implies choosing to carry out such economic activities in which the company's operations will be subject to taxes to a lesser extent.

Thus, we can conclude that the company independently chooses tax planning methods in order to minimize its taxes and achieve tax optimization.

Cumbersome tax planning schemes, involving the use of a number of friendly companies, preferential jurisdictions and complex financial flows, are not available to all organizations. But still, absolutely all companies can take advantage of the opportunities for optimization that legislation opens up.

Great opportunities for optimizing the tax burden are provided by the competent preparation of accounting policies for tax purposes or the execution of contractual relations with partners.

Also, the ability to obtain tax savings largely depends on how the relations of the parties are documented.

Let's consider internal ways to optimize taxes:

reduction of insurance premiums due to benefits or payments, due to which short time the maximum amount is exceeded (in 2013 - 568 thousand rubles);

qualification of transactions allowing the application of reduced VAT rates (including 0) or exemption;

advantageous method of separate accounting for value added tax or with simultaneous calculation of profit tax and a single imputed tax;

transfer of business to a region with a reduced rate under a simplified taxation system or the possibility of paying a single tax on imputed tax;

transition to quarterly payment of advances on corporate income tax;

0 percent rate on dividends received;

establishment different terms depreciation on parts of divided fixed assets;

revaluation of fixed assets.

As follows from practice, conservative methods of tax planning show high and stable results: the use of benefits and compensation to reduce the amount of insurance premiums and the transition to paying quarterly income tax payments.

When carrying out tax optimization, loans are also used. In practice, with the help of interest, companies save income tax, insurance premiums, and personal income tax. In addition, loans are one of the most common ways to return money or other property previously withdrawn from the company in the process of tax optimization.

Companies have developed many schemes using leveraged relationships. However, as practice shows, for their safe use the following must be observed: General terms Applications:

lack of interdependence of participants;

having a compelling business purpose other than tax reduction;

economic feasibility of raising funds and interest rate on a debt obligation.

1.2 The essence and content of the concept of tax burden of organizations

The goal of the economic activity of any enterprise or individual entrepreneur is to maximize profits. At the same time, both entrepreneurs and companies strive to minimize the tax burden on business. As long as there is a state, private property, the state will require financing from this property in the form of taxes, and enterprises will resist this by trying to reduce the tax burden. In accordance with the legislation of the Russian Federation, organizations must calculate and pay taxes established by the Tax Code of the Russian Federation.

The tax burden is the ratio of all company income to taxes paid. The load is calculated using four indicators:

interest receivable

Other income

amounts of taxes paid

Reasonable tax behavior is a tool that helps to find optimal ways for an organization or individual entrepreneur to fulfill their duties as a taxpayer, ensuring a reduction in tax payments in compliance with legal requirements and also allows harmonizing the relationship between the enterprise and the state.

To determine the tax burden of an enterprise, it is necessary to establish those mandatory payments paid by the enterprise to the country's budget system, which must be considered in the calculation.

Table 1 - List of mandatory payments taken into account when calculating the tax burden of an enterprise

Types of mandatory paymentsComposition of paymentsTaxes established by the tax legislation of the Russian Federation:Federal taxesVATExcisetaxIncome taxMining taxWater taxRegional taxesOrganizational property taxTransport taxGaming taxLocal taxesLand taxTaxes for special tax regimesUnified agricultural taxUnified tax on a simplified taxation systemUnified tax on imputed incomePatent tax systemCustoms payments, established new customs legislation of the Russian Federation. Peculiarities of collection are regulated by the customs legislation of the Russian Federation. Import customs duty Export customs duty Customs fees The procedure for collection is established by customs and tax legislation VAT levied when importing goods into the customs territory of the Russian Federation Excise tax levied when importing goods into the customs territory of the Russian Federation Contributions for compulsory medical social insurance , provided for by the federal law “On the Basics of Compulsory Medical Insurance” To the Pension Fund of the Russian Federation in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation” Contributions for compulsory pension insurance To the Social Insurance Fund of the Russian Federation in accordance with the Federal Law “On Compulsory Social Insurance” against industrial accidents and occupational diseases. Contributions for compulsory insurance of workers against industrial accidents. tax accounting accounting burden

The tax legislation of the Russian Federation provides for two types of mandatory payments - taxes and fees, lists of each type of payment applied on the territory of the Russian Federation, the procedure for their calculation and payment.

Fees can be considered as “payment” for services government agencies provided to the payer of the fee if it is necessary to contact them, therefore, when calculating the tax burden using the proposed methodology, only taxes are taken into account from the mandatory payments regulated by tax legislation.

The Russian Federation applies a general taxation regime and special regimes. Next, we will consider comparative lists of mandatory payments for various tax regimes.

Table 2 - List of mandatory payments for various tax regimes.

Types of taxesGeneral taxation regimeTaxation system for agricultural producersSimplified taxation systemTaxation system in the form of a single tax on imputed taxIndividual income tax++++Organizational income tax+Value added tax+Excise taxes+

For all these tax regimes, customs payments and compulsory social insurance contributions are mandatory.

Organizations must calculate their tax burden in order to understand the extent to which their activities and payment of taxes may attract the attention of tax authorities, who may decide to conduct an on-site tax audit.

Tax authorities, in turn, consider the tax burden as the ratio of the amount of taxes paid, which does not include insurance contributions to the Pension Fund and the Social Insurance Fund for “injuries,” as well as taxes that the organization withholds and transfers to the budget as a tax agent (personal income tax and VAT) to the revenue of organizations excluding VAT and excise taxes. The levels of industry average tax burdens are published in Appendix No. 3 to the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333 “On approval of the Concept of the planning system for on-site tax audits.”

1.3 Methods for calculating the tax burden

The methodology for determining the tax burden differs in the structure of taxes that are included in the calculation when determining the tax burden and in the indicator comparing the taxes paid.

Methodology 1. The Ministry of Finance has developed a generally accepted calculation procedure for determining the tax burden on an enterprise. It represents the ratio of all taxes paid to the organization’s revenue, including revenue from other sales.

This calculation characterizes only the tax intensity of manufactured products, works, and services, which, in turn, does not reflect the completeness of the taxpayer’s tax burden.

Methodology 2. This method for calculating the tax burden considers:

Firstly, the amount of taxes that must be paid by the organization, that is, the amount of accrued payments;

Secondly, it excludes personal income tax from the calculation, since this tax is paid by the organization’s employees, and the organization itself only transfers payments;

Thirdly, the amount of indirect taxes that are subject to transfer to the budget. They are considered because indirect taxes have a fairly significant impact on the financial stability of the organization;

Fourthly, the amount of taxes that correlates with the newly created value of the organization's products. The newly created product value is defined as the difference between value added and depreciation.

The absolute tax burden reflects the amount of tax liabilities of a business entity, but does not take into account the severity of the tax burden. To determine the level of tax burden, you can also use the relative tax burden indicator.

.1 Organizational, legal and economic characteristics of BC Forest LLC

Limited Liability Company "BC Forest" was established on the basis of the current legislation of the Russian Federation. The company is a limited liability company. Full corporate name: “Limited Liability Company “BK Forest”, abbreviated name: LLC “BK Forest”, location: 242820, Bryansk region, Kletnya village, st. Vokzalnaya, 26.

In accordance with the Law of the Russian Federation “On State Registration of Enterprises” No. 129-FZ dated 08.08.2001, BK Forest LLC submitted an application in form P11001 “On State Registration of a Legal Entity” to the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 5 for the Bryansk Region. The Tax Inspectorate registered BC Forest LLC and issued a Certificate of inclusion in the Unified State Register of Legal Entities, series 32 No. 000006826 dated 10/04/2002, main state registration number 2033242002682.

The authorized capital of the Company is 716,500 rubles. At the moment, the founder of the company “BC Forest” LLC is one individual.

According to the constituent documents, the main activity of the enterprise is the procurement and processing of wood, the manufacture of various types of woodworking products and furniture, and the implementation of foreign economic activity. The company produces solid pine furniture in the following range: kitchens, dining areas, wardrobes, beds. The general director acts as the sole executive body of BK Forest LLC.

Table 3 - Main - economic indicators of the activities of BC Forest LLC for 2010-2012.

Economic indicators 2010 2011 2012 2011 to 20102012 to 20112011 to 2010%2012 to 2011% Revenue (net) from the sale of goods, products, works, services, thousand rubles 205252019514955-330-524098.3974.05 Sebes cost sold goods, products, works, services, thousand rub. 6634.19 Net profit (loss) of the reporting period, thousand rubles. receivables, thousand rubles 203414851080- 549-40573.0172.72 Accounts payable, thousand rubles 551258146201302387105.48106.66 Average annual headcount, people 877261-15-1182.7684.72 Capital-labor ratio thousand rubles 44.1553.2485.869 0932.62120.58161.27

As can be seen from Table 3, revenue for 2011 decreased by 1.61% compared to 2010, and for 2012 decreased by 26% compared to 2011. The reason for the decrease in the cost of one unit of production in euros under executed contracts and the reduction in production was the fall in demand and purchasing power of the population. The company, by agreement of the parties, reduced the price of goods due to the economic crisis. In 2012, production volumes also decreased in quantitative terms. In 2011, the company's expenses decreased by 9.27% compared to 2010 due to a reduction in the number of workers, plant downtime, a decrease in the wage fund and a worsening economic situation. The same trend is observed in 2012 in comparison with 2011. Due to the decrease in production volumes, there is a low rate of cost reduction (the rate of decrease in revenue in 2012 is 74.05%, the rate of decrease in costs is 86.22%), which dramatically affects the financial result - the profitability of sales falls from year to year.

It is also clear from Table 3 that the company is increasing its fixed assets from year to year. Equipment and vehicles for production (manipulator, sawmill) are purchased in large quantities. In 2011, the company was forced to sell some fixed assets at the end of the year, including passenger cars, due to the difficult economic situation. The stock of goods - material assets - also increases due to a decrease in production volumes (there is an accumulation of raw materials in warehouses).

As can be seen from Table 3, the capital-labor ratio is increasing from year to year at BC Forest LLC. This suggests that new types of equipment with increased unit capacity and technological schemes that promote further mechanization of labor are being introduced into production on a large scale. Capital-labor ratio is a financial indicator characterizing the equipment of workers of enterprises in the sphere of material production with basic production assets (means). It is defined as the ratio of the cost of fixed assets of an enterprise to the average annual number of employees.

In BK Forest LLC, the capital productivity indicator tends to decrease compared to previous years and all this is due to a decrease in production output in 2012. Capital productivity is a financial indicator of the efficiency of using fixed assets, the inverse of capital intensity, calculated as the annual output divided by the cost of the fixed assets with which these products were produced. Capital intensity is an indicator characterizing the amount of fixed assets (funds, capital) required to produce a unit of output. At BK Forest LLC, this indicator is used to determine the need for fixed assets when developing long-term plans, choosing effective options for technical development, and to study the economic efficiency of existing production. Using capital intensity indicators, it is possible to trace the dynamics of the level of use of fixed assets, identify connections between productivity and capital-labor ratio, and evaluate the effectiveness of forms of intensive expanded reproduction. As can be seen from Table 3, this indicator doubled in 2012 compared to 2011 and 2010.

To fully analyze the activities of BK Forest LLC, it is necessary to analyze the most important financial indicators such as return on sales, return on equity. (Table 4)

Table 4 - Financial performance indicators of BC Forest LLC for 2010-2012.

Financial indicators 2010 2011 2012 2011 to 2010 2012 to 2011 Return on sales, thousand rubles 5,162,552.23-2.61-0.32 Return on equity, thousand rubles 27 ,5713.446.36-14.13-7.08 Current ratio 0.920.990.840.07-0.15 Accounts payable turnover 2.912.512.02-0.4-0.49 Accounts receivable turnover 10.0913.5913.853.50.26

At BK Forest LLC, sales profitability is declining due to a decrease in sales profits and a decrease in sales revenue. In 2011 and 2012, profitability of sales fell by half compared to 2010. Return on equity characterizes the efficiency of use of capital and shows how much net profit the enterprise has from the ruble advanced into capital. Profitability characterizes the profitability of a business for its owners. Despite the increase in fixed assets, in 2012 the profitability indicator decreased significantly due to a decrease in the organization's net profit.

IndicatorCalculation formulaRegulatory limitationCurrent liquidity ratio (Ktl) -Ktl = OA :KO, where OA - current assets excluding long-term receivables (line 1200 total of section II of the balance sheet asset), KO - short-term liabilities (line 1500 - total of section V balance sheet liability Ktl> 2

This ratio gives a general assessment of asset liquidity (solvency) and shows how many rubles of current assets account for 1 ruble of current liabilities (short-term payment obligations), as well as the company’s payment capabilities, subject to timely repayment of receivables, sales of finished products and material working capital.

The value Ktl> 2 is considered normal for the current liquidity ratio. As can be seen from Table 4, the liquidity ratio at the enterprise BK Forest LLC is below the norm.

Based on the above, we can conclude that the enterprise, despite all attempts to maintain production, was affected by the economic crisis in Russia. Production at the enterprise is reduced, resulting in a decrease in profits.

2.2 Organization of accounting and tax accounting at the enterprise

According to the Accounting Regulations PBU 1/08 “ Accounting policy organizations" and ch. 25 of the Tax Code of the Russian Federation “Tax on the profits of organizations” LLC “BC Forest” develops and approves the Accounting Policy for accounting and tax purposes for each year.

The accounting policy consists of the following sections:

1.Accounting for fixed assets;

2.Repair of fixed assets;

.Intangible assets;

Inventory accounting;

.Accounting for finished products;

.Accounting for income and expenses for the purpose of calculating income tax.

The first section describes that depreciable property includes fixed assets with a useful life of more than 12 months and a cost of more than 40,000 rubles.

Fixed assets are cheaper than 40,000 rubles. and term beneficial use less than a year are immediately written off as expenses after they are transferred to production, both for tax and accounting purposes.

From January 1, 2006, according to Art. 256 of the Tax Code of the Russian Federation when purchasing fixed assets - 10% of their cost must be attributed to expenses in the form of a depreciation bonus. According to clause 18 of the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01), approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26 N and Ch. 25 Tax Code of the Russian Federation Art. 259, the enterprise calculates depreciation using the straight-line method. For tax accounting, depreciation is also calculated using the straight-line method.

The useful life of an object of fixed assets is determined by the manager on the date of its commissioning, taking into account the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 without the use of accelerating and reducing factors. Property is accounted for at replacement cost. The assignment of an object to a specific depreciation group is made in accordance with Art. 258 Tax Code of the Russian Federation. (see appendix 2)

Tax accounting registers include:

.Primary accounting documents;

.Analytical tax accounting registers;

.Calculation of the tax base.

Analytical tax accounting registers are consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in a certain order. These registers systematize data from primary documents and serve as the basis for calculating the tax base. Entries in them are made on a cumulative basis from the beginning of the year. The tax registers of BC Forest LLC for fixed assets and depreciation are the same primary documents that are used for accounting purposes (fixed asset accounting cards OS-1, Zh/O No. 10, Depreciation Sheet, commissioning act, act of write-off of fixed assets). For the purpose of maintaining tax accounting, inventory cards of fixed assets are supplemented with the necessary information in accordance with the Tax Code of the Russian Federation. The procedure for maintaining accounting records of fixed assets is regulated by PBU “Accounting for fixed assets” PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26 no. And Methodical instructions on accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n. At BK Forest LLC, assets are accepted for accounting as fixed assets upon simultaneous fulfillment of the conditions established by clause 4 of PBU 6/01.

The costs of restoration, modernization and reconstruction of a fixed asset object after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard indicators of the functioning of fixed asset objects are improved (increased). BK Forest LLC is guided by the Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91 n “Methodological guidelines for accounting of fixed assets”. In accordance with paragraph 52 of these Methodological Instructions, during the actual operation of acquired (constructed) real estate objects for which certificates of state registration of the transfer (emergence) of ownership have not yet been received, the organization is given the right to decide independently how to keep records of such objects: on a balance sheet account 08 “Investments in non-current assets”, until the receipt of a certificate of state registration, or on balance sheet account 01 “Fixed assets” from the moment of commencement of operation. Depreciation on such objects, in accordance with the same paragraph of the Methodological Instructions, in both cases is accrued in the generally established manner - from the month following the month of the start of actual operation.

The first appendix to the Order on accounting policies is a working chart of accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting (Appendix 2):

Accounting for calculations of taxes and fees is kept on account 68 “Calculations for taxes and fees”. Credit turnover on account 68 shows the accrual of the enterprise's debt to the budget for taxes. Debit turnover indicates the payment of taxes to the budget. The credit balance at the end of the reporting period in account 68 reflects the enterprise's debt to the budget, and the debit balance reflects the budget's debt to the enterprise. Analytical accounting is carried out by types of taxes and various payments to the budget. Subaccounts for types of taxes have been opened for account 68: subaccount 68.07 - property tax, subaccount 68.10 - transport tax and others. The enterprise maintains accumulative statements for each subaccount of account 68. To make calculations for all types of taxes, the enterprise maintains calculation cards with a budget by type of tax. The cards indicate the balance at the beginning of the year, turnover during the reporting period, the amount of payment or debt of the enterprise. This information is entered into the card based on the accumulative sheet. Maintaining such a card allows you to track the accrual and payment for each type of tax. Cards are maintained electronically. In addition, the accounting department of the enterprise reflects the calculation for each type of tax, based on the accrued base and interest rate. Synthetic accounting for account 68 “Calculations for taxes and fees” is carried out in the current balance sheet, where balances and turnovers from the turnover sheet for analytical accounts are recorded. The results of the turnover sheet for analytical accounts are compared with the results of the corresponding synthetic account - they must be equal. At the enterprise, accounting and tax accounting of fixed assets is carried out in parallel. The same transaction is recorded simultaneously in the accounting and tax registers.

The second appendix to the Order on Accounting Policy is the Document Flow Schedule. Document flow in BC Forest LLC is the movement of documents in the enterprise from their creation or receipt from other organizations to acceptance for accounting, processing and transfer to the archive.

The work on drawing up a document flow schedule is organized by the chief accountant. The document flow schedule was approved by order of the head of the enterprise.

Document flow, organized according to a schedule, allows you to speed up the passage of each primary document all the way - from registration and verification to processing, promotes an even distribution of accounting work throughout the entire working time, increases the productivity of accountants, helps to strengthen the control functions of accounting, as well as improve the level of mechanization and automation of accounting work. The document flow schedule at the enterprise is drawn up in the form of a diagram, it indicates through which authorities (workplaces) and in what sequence the document passes, and what processes are carried out to process the document and accounting records based on it.

Document flow at the enterprise under study meets two conditions:

.For each document, the shortest path is established, i.e. the minimum number of workplaces through which it must pass without unnecessary and repeated trips;

.Each document has a minimum processing time.

In order to ensure the reliability of accounting and reporting data, BC Forest LLC carries out an inventory of property and liabilities in accordance with the Law “On Accounting” dated November 21, 1996, 129-FZ. With the help of inventory, the correctness of current accounting data is verified, and errors made in accounting are identified. At the enterprise under study, an inventory of fixed assets is carried out once a year. To carry out the inventory, a special inventory commission is created, approved by the head of the organization and consisting of: representatives of the organization’s administration, employees, the chief accountant, his deputy and other specialists. Upon completion of the inventory, inventory lists are compiled.

BK Forest LLC uses a journal-order computer form of accounting. Based on these primary documents, journals are compiled - orders for recording business transactions in accounting accounts. They record the basis for the transaction, the corresponding accounts and the amount. The order is certified by the signature of the chief accountant. Grand total logbook equal to the totals of debit and credit turnover on accounts.

As you can see, the accounting policy adopted by the organization is applied consistently from one reporting year to another, does not change significantly, and ensures the completeness and timeliness of reflection of all facts of economic activity in accounting and financial statements. Additions to the accounting policy are made when accounting and tax legislation changes.

2.3 General characteristics of the enterprise taxation system

The tax legislation of the Russian Federation distinguishes:

) general taxation regime.

) special tax regimes (should be distinguished from preferential regimes).

The general taxation system involves maintaining full accounting records (filing balance sheets and other financial statements) and paying all general taxes (VAT, income tax, property tax).

The use of special regimes replaces the payment of several main taxes with the payment of a single tax, the amount of which is calculated in a simplified manner. Other taxes are paid in accordance with the general procedure.
In accordance with Art. 18 of the Tax Code the following special tax regimes may be established: . Taxation system for agricultural producers (single agricultural tax ) .
2. Simplified taxation system. . Taxation system in the form of a single tax on imputed income for certain types of activities.

Taxation system for the implementation of production sharing agreements.

To switch to a simplified taxation system, the taxpayer, from October 1 to November 30 of the current year, submits a corresponding application to the tax authority.

BC Forest LLC is subject to the general taxation regime and pays the following taxes and fees. (Table 5). The company does not use special regimes.

Table 5 - Types of taxes paid by BC Forest LLC

No. Federal taxes Regional taxes 1 NDSTtransport 2 Organizational income tax Organizational property tax 3 NDFL 4 Insurance contributions

LLC "BC Forest" is a VAT payer. The company sells goods both in the Russian Federation and for export.

The object of VAT taxation at BK Forest LLC is the sale of furniture, lumber, birch logs in the Russian Federation and for export under contracts.

When a taxpayer applies different tax rates when selling goods, works, and services, the tax base is determined separately for each type of goods, works, and services taxed at different rates. When applying the same tax rates, the tax base is determined in total for all types of transactions taxed at this rate. Consequently, in order to comply with these requirements, LLC “BC Forest” maintains documented separate records of sales of goods, works, and services taxed at different rates of 18% and 0%.

BC Forest LLC determines revenue from the sale of goods, products, works, and services in accordance with PBU 9/99 “Income of the Organization.” Revenue from sales of products indicated in the VAT return coincides with the revenue reflected in Form No. 2 “Profit and Loss Statement”. BK Forest LLC issues an invoice for each shipment of goods, which is registered in the sales book. When selling within the country, a VAT rate of 18% is applied, when selling for export - a rate of 0%.

When determining the tax base, proceeds from the sale of goods, works, and services are determined based on all income of the taxpayer associated with settlements for payment for these goods, works, and services received by him in cash and in kind, including payments in securities. The indicated income is taken into account if it is possible to estimate it and to the extent that it can be estimated.

When importing goods, the tax base is determined as the amount:

customs value of these goods;

subject to customs duties;

excise taxes payable

BK Forest LLC keeps analytical records of revenue in the journal - order No. 11, in the statement, and also draws up invoices for goods sold and maintains a sales book. The tax base is determined separately for each group of goods of the same name, type and brand imported into the customs territory of the Russian Federation.

The tax return for value added tax is submitted to the tax authorities at the place of registration no later than the 20th day of the month following the expired tax period.

Thus, for 2012, BK Forest LLC calculated value added tax and filed tax returns with the following indicators:

for 1 sq. payable to the budget - 94,669 rubles,

for 2 sq. for reimbursement from the budget - 103,128 rubles,

for 3 sq. payable to the budget - 77,154 rubles,

for 4 sq. for reimbursement from the budget - 93,628 rubles.

LLC "BC Forest" is a payer of income tax. The object of taxation for income tax is the profit received by the taxpayer.

The corporate income tax rate is 20%. Income tax is credited to budgets at the following rates: to the federal budget - 2%; to the regional budget - 18%.

The income of an organization for profit tax purposes is divided into two groups:

income related to the sale of goods, works, services, both own production and previously acquired, as well as property (including securities) and property rights;

non-operating income is income that is not related to revenue from the sale of goods, work, and services. A complete list of such income is given in the Tax Code of the Russian Federation

LLC "BC Forest" in its income tax return for 2012 indicated income of 14,954,577 rubles.

Non-operating income - 1,247,320 rubles.

When calculating profits, it is important to correctly determine the amount of expenses. This is due to the fact that not all expenses actually incurred are subject to inclusion in the expenses taken into account when taxing profits.

Expenses for tax purposes are recognized as justified and documented expenses, and in cases provided for by the Tax Code of the Russian Federation, losses incurred by the taxpayer.

There are two groups of expenses taken into account when determining the tax base when calculating income tax:

expenses associated with the production and sale of products, works, services;

non-operating expenses.

Costs associated with production and sales are subject to grouping in accordance with their economic content - material costs, labor costs, amounts of accrued depreciation, and other costs.

BC Forest LLC showed in its tax return for 2012:

expenses that reduce the amount of income from sales - 15,056,589 rubles, including direct expenses related to sold products - 14,697,184 rubles, including labor costs 3,353,379 rubles, the amount of accrued depreciation - 1,148 244 rub.

in indirect expenses - 359,405 rubles, including taxes and fees - 104,247 rubles, depreciation bonus - 255,158 rubles.

non-operating expenses - 867,354 rubles.

The deadlines for payment of tax and advance payments of tax calculated based on the results of the reporting period are paid no later than 28 days from the date of its end. Monthly advance payments due during the reporting period are paid no later than the 28th day of each month of that reporting period. The tax amount calculated based on the results of the tax period must be paid no later than March 28 of the year following the expired tax period.

According to Tax Code of the Russian Federation, at the end of each reporting and tax period, BC Forest LLC submits a tax return for corporate income tax.

Table 6 - Calculation of income tax using the example of BC Forest LLC

No. 2010 2011 2012 1Tax base 16751008102002779542Amount of calculated tax335020162040555913Amount of calculated tax, including to the federal budget335021620455594Amount of calculated tax, including to the regional budget3015 1814583650032

BK Forest LLC is a tax agent for personal income tax. The enterprise keeps records of income received by individuals in the audited period, in the form established by the Ministry of the Russian Federation for Taxes and Duties, in accordance with tax legislation.

By order of the Ministry of Taxes of Russia dated October 31, 2003, Form No. 1-NDFL “Tax Card for Accounting for Income and Personal Income Tax” was approved. In the enterprise under study, tax cards for accounting for income and personal income tax are maintained in accordance with the approved form. Objects of taxation with personal income tax by the tax agent - LLC "BC Forest" are determined in accordance with clause 2 of Art. 209 of the Tax Code of the Russian Federation. Objects of taxation include wages, temporary disability benefits, and vacation pay.

The tax base of income received by individuals includes income in cash and in kind.

The personal income tax rate applied by BC Forest LLC is 13%; no other rates were applied in the period under review.

When determining the tax base for personal income tax, an enterprise applies standard tax deductions - tax deductions in the amount of 400 rubles. for all employees until they reach a total income of up to 40,000 rubles, tax deductions in the amount of 1,000 rubles. for each month of the tax period for employees with children. The specified tax deductions are valid until the month in which the total income did not exceed 280,000 rubles. Since 2012, the tax deduction for an employee has been abolished, the tax deduction for each child is equal to 1,400 rubles, for the third and subsequent child it is equal to 3,000 rubles. These tax deductions are provided to individuals upon their written applications accompanied by documents confirming the right to this deduction.

For 2012, the company submitted to the tax office income certificates in Form 3 - personal income tax for 82 people. The total amount of total annual income was 3,353,379 rubles, the taxable amount was 2,540,720 rubles, and the personal income tax accrued and withheld for 2012 was 325,223 rubles.

BK Forest LLC, in relation to payments made to individuals, was a single social tax payer until 2010.

Individual cards for recording the amounts of accrued payments and other remunerations, the amounts of accrued unified social tax, insurance contributions for compulsory pension insurance (tax deduction) were created for each employee in accordance with Order of the Ministry of Taxes of Russia dated July 27, 2004 No. SAE-3-05/443

On January 1, 2011, the Federal Law of November 29, 2010 No. 326-FZ “On Compulsory Health Insurance in the Russian Federation” came into force. Article 17 of this Law cancels registration in territorial compulsory health insurance funds for all categories of insurance premium payers. Control over the registration and deregistration of these insurers is now carried out by the territorial bodies of the Pension Fund of the Russian Federation. Also, in accordance with Article 37 of this Law, the conclusion of compulsory medical insurance agreements for working citizens between employers and medical insurance organizations is cancelled. To obtain a Compulsory Medical Insurance Policy, working citizens (in person or through their representative) must independently contact the insurance companies. medical organizations.

The amount of tax payable to the federal budget was reduced by the enterprise by the amount of insurance contributions accrued by it for compulsory pension insurance for the same period, i.e. insurance contributions for compulsory pension insurance were a tax deduction.

If in the reporting period the amount of the tax deduction applied exceeds the amount of the insurance premium actually paid for the same period, such a difference was recognized as an understatement of the tax amount. The object of taxation of insurance premiums and the basis for calculating insurance premiums were payments and other remunerations accrued in favor of individuals for all types of activities.

For 2012, BC Forest LLC calculated and paid the unified social tax:

to the Federal Budget - 187,060 rubles,

to the Social Insurance Fund - 47,982 rubles,

to the Federal Compulsory Medical Insurance Fund - RUB 159,000,

The tax base for the year amounted to RUB 3,117,660.

Tax deduction (paid by SV for OPS) - 494,042 rubles.

BC Forest LLC also pays regional taxes, namely corporate property tax and transport tax.

The enterprise is not a payer of land tax, since the land plots are leased for up to 20 years and BC Forest LLC pays lease payments to the Kletnyanskoe municipality.

In the period 2010-2012. the enterprise was not held liable for taxation for violating tax laws regarding compliance with tax payment deadlines and submission of tax returns.

3. Analysis of the tax burden and ways to optimize it using the example of LLC"BC Forest"

3.1 Analysis of the tax burden in the organization

For optimal tax planning, an organization needs to calculate the tax burden on its activities every six months. Having calculated such an indicator, the organization can decide, for example, to optimize taxation using benefits provided by law. Here we will look at one of the methods for calculating the tax burden, which is recommended by official bodies.

Tax authorities calculate the tax burden as the ratio of the amount of taxes paid according to the reporting of tax authorities and the turnover (revenue) of organizations according to Rosstat.

Table 7 - Calculation of the tax burden on LLC "BC Forest"

Types of taxes 2010 2011 2012 Corporate income tax RUB 335,020 RUB 162,040 RUB 55,591 Transport tax RUB 60,895 RUB 66,895 RUB 73,136 Organizational property tax RUB 74,087 RUB 84,344 RUB 90,060 VAT RUB 505,857 RUB 497,723 RUB 368,579 RUB Total RUB 975,859 811002 RUR 587366 RUR Revenue 205 25000 RUR 2019 5000 RUR 14955000 RUR Tax burden% 544

The industry average is 5 to 6 percent.

3.2 Optimization of property tax and transport tax in the organization

LLC "BC Forest" is a payer of corporate property tax.

To calculate the property tax of organizations, BC Forest LLC uses the following documents for synthetic and analytical accounting of fixed assets.

The tax base when calculating the property tax of organizations is determined as the average annual value of property recognized as an object of taxation. When calculating the tax base, the residual value of property is determined on the 1st day of each month as the difference between the sum of balances recorded in accounts 01 “Fixed assets” and 03 “Income-generating investments in tangible assets”, and the sum of balances reflected in accounts 02 “Depreciation of fixed assets” assets" and 010 "Depreciation of fixed assets" (for fixed assets not subject to depreciation). The amount of the organization’s costs for objects that will subsequently be accepted for accounting as fixed assets or profitable investments in material assets, recorded on account 08 “Investments in non-current assets”, do not participate in the formation of the tax base for the property tax of organizations.

The method of calculating depreciation is linear, chosen by the organization independently and approved by an order on accounting policies.

According to clause 18 of PBU 6/01, fixed assets worth no more than 20,000 rubles. per unit or other limit established in the accounting policy based on technological features, as well as purchased books, brochures and similar publications are allowed to be written off as production costs (selling expenses) as they are released into production or operation. Consequently, when calculating the tax base for property tax, the cost of these fixed assets will be equal to zero.

Thus, the provisions of the organization’s accounting policies for accounting purposes directly affect the determination of the tax base for property tax.

To calculate the tax base, the BC Forest LLC company has installed the 1C accounting program, where a report on fixed assets is generated. According to this report, the book value of fixed assets is visible by type: buildings, structures, tools, machinery and equipment, vehicles and other fixed assets, depreciation accrued on them, as well as the residual value of fixed assets, which is the object of taxation. (Table 8)

Table 8 - Calculation of the tax base for property tax in BC Forest LLC for 2012

Period Book value of property (rub.) Accrued depreciation according to accounting (rub.) Residual value of fixed assets (rub.) As of 01/01/20127132128-563299227-553832901 As of 02/01/20127132128-563388402-663743726 As of 01. 03.20127132128-563475231-033656898 As of 04/01/20127132128- 563562059-343570069 As of 05/01/20127132128-563648887-543483241 As of 06/01/20127132128-563735482-453396646 As of 07/01/20127202365-8538 22077-363380288 As of 08/01/20127202365-853914075-143288291 As of 09/01/20127202365-854001927-013200439 As of 10/01/20129683721-784087453- 015596269At 01.11.20129683721-784207459 -175476263 As of 12/01/20129683721-784327465-335356256 As of 01/01/20139683721-784447471-295236250

Table 8 shows that the tax base for property tax is growing every quarter due to the acquisition of fixed assets: from 01.06.2012 to 01.07.2012, fixed assets were purchased in the amount of 70,237 rubles, from 01.09.2012 to 01.10 .2012 in the amount of RUB 2,481,356.

Benefits are complete or partial exemption from taxation for certain categories of taxpayers (legal entities or individuals) provided by the norms of the current legislation on taxes and fees. Tax benefits may be provided for one or more taxes and fees. The norms of legislation on taxes and fees that determine the grounds, procedure and conditions for applying tax benefits and fees cannot be of an individual nature. The taxpayer has the right to refuse to use the benefit or to suspend its use for one or more tax periods, unless otherwise provided by the Tax Code of the Russian Federation. LLC "BC Forest" does not enjoy tax benefits for the organization's property tax, since it does not belong to the number of organizations exempt from tax and does not have the above-mentioned preferential property.

The procedure for calculating tax is the procedure for determining the amount of tax payments for a specific type of taxation. It is one of the main elements of taxation, which must be defined in the act of legislation of the Russian Federation on taxes and fees in order for the tax to be considered established. The taxpayer independently calculates the amount of tax payable for the tax period based on the tax base, tax rate and tax benefits. Currently the rate is 2.2%.

With the introduction of Chapter 30 of the Tax Code of the Russian Federation, the procedure for calculating property tax for organizations has changed significantly. In Art. 382 of the Tax Code of the Russian Federation establishes:

general procedure for calculating property tax for organizations (paragraphs 1-3);

procedure for calculating advance tax payments (clauses 4-6).

The amount of property tax for organizations is calculated based on the results of the tax period as the product of the corresponding tax rate and the tax base determined for the tax period. The tax period for corporate property tax is a calendar year. At the end of the tax period, the tax base and the amount of tax to be paid are determined.

The reporting forms for corporate property tax are:

After the expiration of the reporting periods, if they are established by the law of the subject of the Russian Federation - tax calculations for advance payments, subject to submission no later than 30 days from the date of the end of the corresponding reporting period;

Upon expiration of the tax period, a tax return must be submitted no later than March 30 of the year following the expired tax period.

The legislator of a constituent entity of the Russian Federation does not have the right to establish other forms of reporting for the property tax of organizations, as well as to approve these forms or delegate the right to approve them to another government body. Forms for tax calculations for advance payments and tax returns for property taxes must be approved by the Ministry of Finance of Russia.

Tax returns of BC Forest LLC were submitted to the Interdistrict Inspectorate of the Federal Tax Service of the Russian Federation No. 5 for the Bryansk Region:

until April 30 - for the first quarter and an advance payment in the amount of 20,355 rubles is accrued;

until July 30 - for the first half of the year and an advance payment for the second quarter in the amount of 19,693 rubles was accrued;

until 30.10 - for nine months and an advance payment for the 3rd quarter in the amount of 20,432 rubles was accrued;

annual declaration - 03/30/12 and 29,580 rubles were accrued. tax (see appendix 16)

BC Forest LLC provides declarations via telecommunication channels, in forms approved by order of the Ministry of Taxes of Russia No. SAE -3-21/224 dated March 23, 2004 “On approval of the tax return form for the property tax of organizations (tax calculation for advance payments ) and instructions for filling it out" for 2010, 2011 and by Order of the Ministry of Finance of the Russian Federation dated February 20, 2008 No. 27-"On the procedure for drawing up a tax return for the property tax of organizations" for 2012.

Section 1. “Amount of tax (amount of advance payment of tax) payable to the budget” indicates the KBK, OKATO and the amount of tax payable under this declaration.

Section 2. “Calculation of the tax base and the amount of tax (advance tax payment) in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices” provides a calculation of the average annual value of property for the tax (reporting) period and calculation tax amount (advance tax payment).

The average annual value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained by adding the residual value of property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months in the reporting period, increased by one.

Thus, in accordance with the procedure for calculating property tax to determine the average annual value of property:

for the first quarter - you should add up the value of taxable property on the 1st day of each month from January to April and divide the resulting amount by 4;

for six months - add up the value of the property on the 1st day of each month from January to July and divide the resulting amount by 7;

for 9 months, add up the value of the property on the 1st day of each month from January to October and divide the resulting amount by 10;

for the year - add up the value of the property from January to January and divide the resulting amount by 13.

The amount of tax payable is paid (transferred) by the taxpayer within the established time frame. Payment of property tax was made in non-cash form by payment orders No. 15 of 04/15/2012, No. 29 of 07/09/2012, No. 46 of 10/16/2012, No. 06 of 01/26/2013.

Let's calculate the property tax at BC Forest LLC for 2012 (Table 9)

Table 9 - Data for calculating property tax at BC Forest LLC for 2012

Date Residual value of fixed assets (RUB)01.01383290101.02374372601.03365689801.04357006901.05348324101.06339664601.07338028801.08328829101.09320043901. 10559626901.11547626301.12535625631.125236250

Advance payment for the first quarter of 2012

3743726+3656898+3570069/ 3+1 = 3700899 rub.

Payable for the 1st quarter: 3700899 * 2.2%*1/4=81420*1/4=20355 rub.

Advance payment for half a year:

3743726+3656898+3570069+3483241+3396646+3380288/6+1= 3580538 rub.

Payable for half a year: 3580538*2.2%*1/4= 19693 rub.

Advance payment for 9 months:

3743726+3656898+3570069+3483241+3396646+3380288+3288291+3200439+5596269/ 9+1=3714877 rub.

Payable for 9 months: 3714877*2.2*1/4=81727*1/4=20432 rub.

payable for 2012:

/12+1=4093657 rub.

*2.2%=90060 rub. - annual amount of property tax.

Payable: 90060-20432-19693-20355=29580 rub.

Every year there was an increase in the amount of property tax as a result of an increase in the tax base for property tax.

In the period 2010-2012. the enterprise was not held liable for taxation for violating tax laws regarding compliance with deadlines for paying corporate property taxes and submitting tax returns.

As a result of the acquisition of equipment and vehicles, property taxes increased.

Transport tax is levied in accordance with the provisions of Sec. 28 of the Tax Code of the Russian Federation, introduced on January 1, 2003. Vehicles registered in the prescribed manner in accordance with the legislation of the Russian Federation are recognized as objects of transport tax. The procedure for determining the tax base is established by Art. 359 of the Tax Code of the Russian Federation. The features of its formation depend on the type of vehicle. The amount of power is indicated in the technical documentation of the vehicle. Specific transport tax rates in each region of the Russian Federation are established by the laws of the constituent entities of the Russian Federation.

During the period under study, BC Forest LLC was a transport tax payer. In 2012, the company registered KAMAZ vehicles - 2 units, GAZ-53, 6601 - 3 units, URAL - 2 units, passenger cars - 4 units, UAZ - 2 units, tractors and other self-propelled vehicles - 6 units. Total 19 units. Let's calculate the tax for 2012 (Table 10)

Table - 10 Calculation of the tax amount for each vehicle in BC Forest LLC for 2012.

Vehicle make Tax base, hp Tax rate (in rubles) Calculated tax amount (in rubles) GAZ 3110130.6018.002350 UAZ 315112790.007.00630 UAZ 31591285.007.00595 Chevrolet Niva 80.007.00560 URAL 4320210,0050,0010500URAL 4320210 ,0050,0010500 KAMAZ (2 pcs.)210,0050,0021000GAZ 6601115,0050,005750GAZ-53120,0050,006000EO 332382,0015,001230Tractor (4 pcs.)81,0020,00648 0Loader65,0020,001300GAZ 28182 “Valdai”119, 0020.002380 Log transport vehicle KAMAZ-43118210.0050.003465 HELI forklift 48.0025.00396 Total: xx73136

In BC Forest LLC, transport tax was calculated for 2012, based on the rates established in the Law of the Bryansk Region “On Transport Tax”.

The tax base (vehicle engine power in horsepower) is determined by the taxpayer in accordance with Art. 359 of the Tax Code of the Russian Federation: according to vehicle passports.

BC Forest LLC calculates the amount of advance tax payments at the end of each reporting period - quarter in the amount of one-fourth of the product of the corresponding tax base and tax rate. The amount of tax payable to the budget at the end of the tax period - year is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

For 2012, BK Forest LLC calculated and submitted to the tax office tax calculations for advance payments of transport tax for the 1st quarter - 04/30/2012 in the amount of 17,318 rubles, for 6 months. - 07/31/2012 in the amount of 17,318 rubles, for 9 months. - 02.11.2012 in the amount of 17,320 rubles, and a tax return for transport tax for 2012 on 01.02.2010 in the amount of 21,180 rubles. The total amount of transport tax for 2012 was 73,136 rubles.

The transfer of transport tax in 2012 was carried out by payment orders No. 16 of 04/15/12, No. 30 of 07/09/2012, No. 47 of 10/16/2012, No. 5 of 01/26/2013.

The organization did not declare transport tax benefits during the audited period. The amount of transport tax payable is calculated for the tax period. The tax period is a calendar year. The reporting periods are the first, second and third quarter.

We will track the payment of transport tax over 3 years.

Over the course of three years, the amount of transport tax paid did not change significantly, due to the stability of tax rates and a slight increase in the tax base.

The reporting forms for transport tax are a tax return and a tax calculation for advance payments. LLC "BC Forest"

submits a tax return no later than February 1 of the year following the expired tax period. BK Forest LLC provides declarations via telecommunication channels. Tax return forms and the procedure for filling them out were approved by order of the Ministry of Finance of the Russian Federation dated April 13, 2006 No. 65-n.

The transport tax return includes:

title page;

Section 1. The amount of tax to be paid to the budget;

Section 2. Calculation of tax amounts for each vehicle.

Tax calculations for advance payments are submitted no later than the last day of the month following the reporting period.

In the period 2010-2012, the company was not brought to tax liability for violating tax laws regarding compliance with deadlines for paying transport tax and submitting tax returns.

To reduce the tax burden on transport tax at an enterprise, it is necessary to conduct an inventory of vehicles, write off and deregister obsolete vehicles that are not used at the enterprise.

The goal of taxpayers in modern conditions regarding issues of paying taxes and fees is to optimize them within the framework of current legislation. In this regard, today concepts such as tax planning in an enterprise and budgeting of business processes have become widespread.

To maintain the financial stability of the enterprise and maintain the directions of its activities, one cannot approach the issue of optimizing taxation for individual taxes and fees. Since optimization must be systemic in nature, since, in an effort to reduce payments for one tax, one can come to increase payments for other taxes. In this sense, it is impossible to consider a group of regional and local taxes and fees in isolation from federal taxes and non-tax payments. A systematic approach is needed to solving the problem of optimizing taxation at an enterprise, connecting all elements of taxes paid by the enterprise with the norms and rules of accounting established by the accounting policy, in accordance with current laws and legal acts.

To analyze the possibility of optimizing regional taxes paid by an enterprise, it is necessary to determine the potential opportunities for optimization of each of the taxes, in order to identify similar tools and schemes, with the subsequent formation of a unified system of optimization measures. All regional taxes are calculated by finding the product of the tax base and the tax rate. Therefore, all measures to optimize taxation can be reduced to two groups - reducing the tax base, with a constant or decreasing tax rate, or reducing the tax rate, with a constant or decreasing tax base. In some cases, the tax base may be reduced to zero if the taxpayer is able to take advantage of certain tax benefits.
When considering the property tax of organizations, the object of taxation is movable and immovable property, recorded on the balance sheet as fixed assets, in accordance with the established accounting procedure. The tax base is defined as the average annual value of property recognized as an object of taxation, formed in accordance with the established accounting procedure approved in the accounting policy of the organization. The tax rate established for the Bryansk region is the same for all enterprises and is 2.2%. In addition, according to the Tax Code of the Russian Federation, it is possible to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation. These norms of the Tax Code of the Russian Federation are not used in the region. Thus, for the property tax of organizations, there are only two areas of optimization - this is reducing the tax base or using the benefits provided for by the Tax Code of the Russian Federation and the Law of the Bryansk Region “On the Property Tax of Organizations”. It should be noted that although the list of benefits is quite wide, it is being reduced every year, including for government organizations. Reducing the tax base, in the form of the average annual value of property, is possible in the following ways:

) application by the enterprise of accelerated depreciation rates for permissible groups of fixed assets. This requires an analysis of existing fixed assets, analysis and changes in the accounting policies of the enterprise;

) use of leased fixed assets. For example, you can lease the necessary fixed assets if the lessor does not pay property tax (he may be on a simplified taxation system). This method is preferred for new businesses;

) registration of an enterprise on the territory of the Russian Federation with “softer” conditions for paying tax, since the tax is paid at the place of registration of the enterprise.

When considering transport tax, the tax base is the characteristics of the vehicle (VV) indicated in its passport, which is not subject to change during the entire period of use of the vehicle (for example, horsepower). The tax rate for transport tax is established by the laws of the constituent entities of the Russian Federation within the limits established by the Tax Code of the Russian Federation; they can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but no more than five times the established value. The tax rate is differentiated depending on the capacity and type of vehicle. The Bryansk Region Law “On Transport Tax” defines a list of benefits for which either the tax rate changes (for individuals) or the taxpayer is exempt from paying tax. Thus, for an enterprise with a vehicle, there are three ways to optimize transport tax:

Firstly, the possible use of tax benefits, which is not always possible, since the enterprise must meet certain stringent requirements, for example, on the main type of its activity;

Secondly, the sale of your own vehicles and the use of leased vehicles, for example, from individuals enjoying benefits, or the use of a vehicle under an agreement with another enterprise that is exempt from paying transport tax;

Thirdly, registration of an enterprise on the territory of the Russian Federation with “softer” conditions for paying tax, since the tax is paid at the place of registration of the vehicle, and the vehicle must be registered in the region where the enterprise is registered.

As mentioned above, the tax base for property tax is the residual value of fixed assets according to accounting data. Therefore, the amount of tax directly depends on the depreciation method that the organization uses in accounting.

Typically, accountants, trying to synchronize accounting, opt for the linear method. However, you can reduce tax payments if you use the reducing balance method (using a multiplying factor). From January 1, 2006, accelerated depreciation can be used for any fixed assets of the company (clause 19 of PBU 6/01).

The essence of the method is as follows. First, the annual depreciation rate is calculated:

Am = OS*N*K,(1)

where Am is annual depreciation;

OS - residual value of fixed assets at the beginning of the reporting year;

N is the depreciation rate, calculated based on the useful life of the object;

K is the increasing coefficient established by the organization.

The monthly depreciation amount will be equal to ½ annual amount.

The maximum value of the increasing coefficient is 3. The organization must independently establish the specific value of the coefficient in its accounting policies.

The advantage of the declining balance method is that in the first years of operation, most of the original cost of the fixed asset will be depreciated. This is what allows you to save on property taxes.

The reducing balance method has the following feature. Since the amount of depreciation charges decreases from year to year, in most cases the residual value of the fixed asset will never reach zero. An organization can develop its own approach and consolidate it in its accounting policies.

There are two options.

Option 1. In the last month of the useful life, the residual value of the object is completely written off to the credit of account 02 (in fact, depreciated). Since, firstly, logically, by the end of its useful life, the fixed asset should be completely depreciated. And secondly, the organization can recognize costs as expenses of the reporting period if their amount is not significant. The materiality criterion must be established in the accounting policy. An amount may be insignificant if its ratio to the total of the relevant data for the year is less than 5%. With the declining balance method, the residual value of an asset at the end of its useful life is typically less than 1% of its original cost. Therefore, the accountant can take this amount into account as expenses.

Option 2. Paragraphs 21 - 22 of PBU 6/01 say that depreciation must be charged until the cost of the fixed asset is fully repaid or it is written off from accounting. On this basis, an organization can depreciate an item using the reducing balance method until it is written off due to obsolescence or physical wear and tear.

When choosing a reducing balance method with an acceleration factor, you need to comply with some restrictions:

Depreciation can be calculated using the reducing balance method for a group of homogeneous fixed assets or for all fixed assets (clause 18 of PBU 6/01).

According to paragraph 18 of PBU 6/01, within a homogeneous group of fixed assets, a single method of calculating depreciation must be used and it cannot be changed. Therefore, for objects that have already been put into operation, the previously selected method must be used.

Let's consider this optimization method using the example of the GS-523 planing and molding machine, which was newly put into operation at BC Forest LLC in January 2012.

The book value of the machine is 678,378 rubles, it belongs to the third depreciation group, the service life is determined to be 3 years and one month, that is, 37 months.

The monthly depreciation amount using the linear method is 18,225 rubles. (678378: 37). The annual depreciation amount will be 218,700 rubles.

Table 11 - Tax base for property tax on the GS-523 planer-moulder using the straight-line depreciation method in the first year

Period Initial cost (rub.) Amount of depreciation (rub.) Residual value (rub.)01.01.126783781822566015301.02.126783783645064192801.03.126783785457562370301.04.12678378729 0060547801.05.126783789112558725301.06.1267837810935056902801.07.1267837812757555080301.08.1267837814580053257801.09.126783 7816402551435301.10.1267837818225049612801.11.1267837820047547790301.12.1267837821870045967831.12.12678378236925441453

Total average annual property value is:

rub.: 13=550803 rub.

Property tax in the first year of operation will be 12,118 rubles.

(RUB 550,803 * 2.2% = RUB 12,118)

For comparison, we calculate the depreciation of this object using the reducing balance method, while the depreciation rate calculated based on its useful life increases by an acceleration factor of 2.

225 rub.*2=36,450 rub. - monthly depreciation amount using the reducing balance method.

Table 12 - Tax base for property tax when calculating depreciation using the reducing balance method in the first year of operation of a fixed asset

Period Initial cost (rub.) Amount of depreciation (rub.) Residual value (rub.)01.01.126783783645064192801.02.126783787290060547801.03.1267837810935056902801.04.1267837814 580053257801.05.1267837818225049612801.06.1267837821870045967801.07.1267837825515042322801.08.1267837829160038677801.09.126 7837832805035032801.10.1267837836450031387801.11.1267837840095027742801.12.1267837843740024097831.12.12678378473850204528

The average annual cost is

RUB 501,964: 13 = RUB 423,228

Property tax with this method of calculating depreciation in the first year of use of a fixed asset will be:

228 rubles * 2.2% = 9,311 rubles.

The difference between the amounts of property tax in the first year is 2,807 rubles. (with the linear method 12,118 rubles - with the reducing balance method 9,311 rubles).

Thus, the difference is visible after the first month of using the reducing balance method. Further comparisons of these depreciation methods are presented in tables 13,14,15.

Table 13 - Tax base when calculating depreciation using the straight-line method in the second year of operation of the fixed asset

The period of the first price (rub.) The amount of depreciation (rub.) Residual value (rub.) 01.01.1067837823692544145301.06.1067837825515042322801.067837827337540500301.067837829160038677801.05.01.01.01.05 067837830982536855301.06.1067837832803035035035035032801.07.1067837834627533210106.1067836450031387801.09.10678378382529565301.106783784ATOA9 5027742801.11.1067837841917525920301.12.1067837843740024097831.1067837845625222753

The average annual cost will be:

317,339 rub.: 13=332,103 rub.

Property tax in the second year: 332,103 rubles * 2.2% = 7,306 rubles.

Table 14 - Tax base in the second year of operation of an asset using the reducing balance method

Period Initial cost (rub.) Amount of depreciation (rub.) Residual value (rub.) as of 01/01/1067837847385020452801.02.1067837851030016807801.03.1067837854675013162801.04.106783 785832009517801.05.106783786196505872801.06.106783786561002227801.07.10678378678378001.08.1067837801.09.1067837801.10.10678 37801.11.1067837801.12.1067837831.12.10678378

The average annual cost is: 680,418 rubles: 13 = 52,340 rubles.

Property tax in the 2nd year: 52,340 rubles * 2.2% = 1,151 rubles.

The difference between the amounts of property tax in the second year is 6,155 rubles. (RUB 7,306 - RUB 1,151)

Table 15 - Tax base for property tax when calculating depreciation using the straight-line method in the third year of operation

Period Initial cost (rub.) Amount of depreciation (rub.) Residual value (rub.)01.01.1167837845562522275301.02.1167837847385020452801.03.1167837849207518630301.04.11678378 51030016807801.05.1167837852852514985301.06.1167837854675013162801.07.1167837856497511340301.08.116783785832009517801.09.11 6783786014257695301.10.116783786196505872801.11.116783786378754050301.12.116783786561002227831.12.116783786743254053

Average annual cost: 1,474,239 rubles: 13=113,403 rubles.

Property tax: 113,403 rubles * 2.2 = 2,495 rubles.

The amount of accrued property tax for three years using the linear depreciation method is equal to: 2,495 rubles + 7,306 rubles + 12,118 rubles = 21,919 rubles.

The amount of property tax for three years when calculating depreciation using the reducing balance method: 1,151 rubles + 9,311 rubles = 10,462 rubles.

The difference is: 11,457 rubles. (52.3%)

We can conclude that using the reducing balance method of calculating depreciation is more profitable than using the linear method for optimizing property taxes.

Another way to minimize property tax in BC Forest LLC is the purchase of new fixed assets or the construction of fixed assets in an economic way, accounted for in account 08 “Investments in non-current assets”, since property tax is not charged to this account.

We will consider this method using the example of accounting for a KAMAZ sortiment truck purchased in 2012.

BK Forest LLC purchased this car on September 10, 2012 and immediately registered it after putting it into operation. Useful life is set at 85 months

The following entries were made in accounting:

Dt 08 Kt 60 - 1,338,983 rub. - purchased a car from a supplier,

Dt 01 Kt 08 - RUB 1,338,983. - the vehicle was put into operation.

Table 16 - Property tax on this fixed asset for 2012:

Period Initial cost (rub.) Amount of depreciation (rub.) Residual value (rub.)01.10.12133898315753132323001.11.12133898331506130747701.12.12133898347259126021831.12.12133 8983630121244465

The tax base is 5,135,390 rubles: 13 = 395,030 rubles.

Property tax amount: 8690 rub. (RUB 395,030 *2.2/ 100).

If this fixed asset is transferred from account 08 “Investments in non-current assets” to account 01 “Fixed assets” from 01/01/2010, then the property tax savings would be 8,690 rubles.

In cases where the alienation of property is subject to state registration, the acquirer's ownership rights arise from the moment of such registration, unless otherwise provided by law. Thus, a real estate object, the right of ownership, which is not registered in the Unified State Register, cannot be accepted for accounting as fixed assets and, accordingly, be subject to taxation under property tax. This method can be offered to BK Forest LLC for a newly constructed production building.

The next way to optimize property tax in BC Forest LLC may be to reduce the object of taxation by conducting an inventory. In accordance with the Methodological Guidelines for Inventory of Property and Financial Liabilities, an inventory is required before each annual accounting report. In turn, conducting an inventory at the initiative of the enterprise is possible at any time. Often, taxable property includes objects that are not involved in the activities of the enterprise. These may be outdated fixed assets, faulty vehicles.

When carrying out an inventory, you can see that on the balance sheet of BK Forest LLC, they are taken into account by type of OS “Structures” - P18 rails, which are assigned inventory number No. 00000024, with an initial cost of 51,000 rubles, on which depreciation is charged and property tax is charged. These fixed assets were taken into account when dismantling a section of the railway track owned by the enterprise.

The calculation of property tax for this fixed asset is presented in Table 16.

The average annual value of property is 431,953 rubles: 13 = 33,227 rubles.

Property tax RUB 33,227. * 2.2 / 100 = 731 rub.

These fixed assets are not involved in the production process and by selling them you can get a double benefit: receive income and not pay property tax in the amount of 731 rubles. in year.

Table 17 - Tax base for property tax on P18 rails in 2012

Period Initial cost (rub.) Depreciation amount (rub.) Residual value (rub.) 01/01/1251 00025394846101.02.1251 00050784592201.03.1251 00076174338301.04.1251 000101564084 401.05.1251 000126953830501.06.1251 000152343576601.07.1251 000177733322701.08.1251 000203123068801.09.1251 000228512814901 .10.1251 000253902561001.11. 1251 000279292307101.12.1251 000304682053231.12.1251 0003300717993

Optimization of taxation by placing taxable objects under a preferential tax regime may be associated with the organizational and legal characteristics of certain categories of enterprises, that is, criteria that allow them to receive significant tax benefits. The following have the right to receive significant tax benefits:

.Organizations carrying out the creation of new, reconstruction, modernization of existing production facilities and implementing investment projects in accordance with the Law of the Bryansk Region “On investment activities, tax incentives and guarantees to investors in the Bryansk Region” - for the period from the moment associated costs arise until the end of the period implementation of the investment project, but no more than five years from the date of commencement of financing the investment project;

In BC Forest LLC, to receive benefits, you should develop investment project construction of a line for the production of laminated veneer lumber, which is relevant for the construction of houses and summer cottages, which is in high demand.

Property of folk arts and crafts organizations;

You can offer an enterprise that has many professional woodworkers and artists to create a workshop for folk crafts, such as Gorodets painting, inlay, and wood carving.

To optimize taxation with transport tax, it is advisable to remove old cars that are not in use due to complete wear and tear from registration with the State Traffic Safety Inspectorate due to disposal. To prepare the necessary documents for disposal, it is necessary to prepare an order for the liquidation of vehicles, fill out the necessary lines on liquidation in the inventory card, and fill out a card on the disposal of fixed assets. This concerns the UAZ 315912 car, registration number X662 EE. It has been established that the car is not in use, waybills are not issued for it, fuel is not refueled, and there is no residual value. However, the transport tax calculated in 2012 for this vehicle is 510 rubles. After deregistration with the traffic police, in connection with disposal, documents confirming this fact, with a written application, must be submitted to the tax authority.

For some vehicles that have been in use for a long time, the company does not have a vehicle passport (PTS), but only a vehicle certificate. So, for example, for a UAZ car - 3151127, registration number X 590 BB 32, the company pays transport tax for 90 horsepower. The lifespan of this vehicle is 18 years. There is no title for this vehicle, only the vehicle certificate has been preserved.

If you turn to the Power Directory for the most common brands and models of vehicles, then for similar UAZ brands the engine power varies from 77 to 85 horsepower. Due to this,

BK Forest LLC should contact the traffic police with an application to determine the engine power. If the traffic police information base contains information on similar vehicles, it will be possible to determine the engine power by reflecting this information in the vehicle passport. If the registration authority does not have data (refusal to confirm capacity), the taxpayer must conduct an examination by an independent expert and submit a conclusion to the tax authority for tax recalculation.

To summarize possible methods optimizing taxation on regional taxes paid by enterprises, we can conclude that the most effective tools are the use of benefits either by the enterprise itself or by another legal or individual entity that enjoys benefits and can lease property, vehicles and land. In addition, registering an enterprise in a territory with reduced tax rates or a preferential tax regime and acting on its behalf in any other region of the Russian Federation, as well as the use of special tax regimes, will allow it to optimize taxation.

Conclusion

Taxes play a significant role in strengthening Russia's economic position. Taxes have an important place among the economic levers with which the state influences market economy. With the help of taxes, the relationships of entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations are determined. With the help of taxes, foreign economic activity is regulated, including attracting foreign investment, and self-supporting income and profit of the enterprise are generated.

The analytical work done allows us to make the following generalizations and conclusions. The system of taxes and fees, like the tax system as a whole, needs to be improved. It is required, on the one hand, to provide financial resources to the needs of local governments and government bodies of the constituent entities of the Russian Federation, and on the other hand, to serve as an instrument of socio-economic policy aimed at achieving the tasks of stabilizing the economy and the most important structural changes, while combining the discipline of implementing laws and freedom of action. The importance of taxes and fees for the formation of the revenue side of the subject’s budget is great, since they guarantee financial support for such important social decisions for the region as the maintenance of police and fire protection, housing stock and social and cultural facilities, the organization of advertising activities, as well as free trade and others.

The corporate property tax and transport tax are established by the Tax Code and the laws of the constituent entities of the Russian Federation, are put into effect in accordance with the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation, and from the moment of entry into force are required to be paid on the territory of the corresponding constituent entity of the Russian Federation.

In recent years, the financial performance of BK Forest LLC has been declining, so revenue from product sales decreased from 20,525 thousand rubles. in 2010 by 20,195 thousand rubles. in 2011 and up to 14,955 thousand rubles. in 2012 due to a decrease in the cost of one unit of production in euros under executed contracts, a reduction in production due to a drop in demand and purchasing power of the population. The company, by agreement of the parties, reduced the price of goods due to the economic crisis. In 2011, the company's expenses decreased by 9.27% compared to 2010 due to a reduction in the number of workers, plant downtime, and a decrease in the wage fund due to the economic situation. The same trend is observed in 2012 compared to 2011. Due to the decrease in the rate of production volume, there is a lower rate of cost costs (the rate of decrease in revenue in 2012 is 74.05%, the rate of decrease in costs is 86.22%), which dramatically affects the financial result: profitability of sales falls from year to year from 5.16% in 2010 to 2.55% in 2011 and to 2.23% in 2012.

The company received a net profit of 1,059 rubles in 2010, 515 thousand rubles in 2011, and 333 thousand rubles in 2012.

Analysis of the structure of cash expenses shows that the largest share in the structure of cash expenses was occupied in 2010, 2011, 2012 by expenses for the purchase of goods (68%, 66% and 63%, respectively). In 2010, tax and fee expenses amounted to 4.8%, in 2011 - 4.4%, in 2012 - 3.9%.

In total, calculations for taxes and fees from 2010 to 2011 decreased by more than 68.83%. And in connection with the proposed optimization methods, it is planned to reduce the tax burden at the enterprise to an even greater extent.

In 2010-2012, cash flow was mainly due to cash proceeds from sales (100%).

BK Forest LLC is a payer of taxes such as value added tax, profit tax, personal income tax, property tax and transport tax, and the company calculates these payments in accordance with the legislation of the Russian Federation.

In 2012, the enterprise transferred 762 thousand rubles to all levels of the budget and extra-budgetary funds, including property tax in the amount of 83,848 rubles was transferred to the budget of a constituent entity of the Russian Federation. transport tax in the amount of 34,819 rubles, which is a significant expense.

And since the company is increasing its fixed assets from year to year: it buys equipment and vehicles in large volumes, plans to expand production, and get out of the crisis situation, the question of optimizing settlements with the budget for property tax and transport tax arises.

Optimization of settlements with the budget for taxes on BC Forest LLC is associated with the use of such financial instruments as the choice of a more economical depreciation method, the formation of an optimal accounting policy, the disposal of old cars, the purchase of cars with a smaller engine capacity and thus less power, introduction certain types of activities for which benefits and other methods are applied.

Thus, the analysis and assessment of tax relationships and settlement transactions of BC Forest LLC with the tax budget, identification of areas for optimization of taxation and assessment of their effectiveness allow us to draw the main conclusion: the goal of the diploma has been achieved and the problems have been solved.

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