Optimal ways to save on simplified taxation system and VAT.

So, let’s start with the simplified taxation system, which is the most popular with small businesses. The USN mode “Income” has a rate of 6% of revenue from all receipts from the sale of goods, works and services. The “Income minus expenses” type pays 15% on the difference. The simplified tax system can be applied when the number of staff is maximum 100 people and the annual revenues do not exceed 164 million rubles. If you exceed the second indicator up to 219 million rubles, the tax rate rises to 8 and 20% respectively.

Let’s highlight the main ways of saving on the simplified tax system.

The first

– is concluding an agency contract rather than a sale contract. If you sell some goods under the contract of sale for 100 thousand rubles, the object of taxation is the revenue of 6%, that is 6 thousand. And when the client is prepared to conclude an agency agreement, payment is made from the amount of remuneration. For example, it is 30 thousand, as a result the simplified tax will be reduced to 1800 rubles.

The second

– the transition to the regime for the self-employed with the payment of NAP (tax on professional income). This method is suitable for sole proprietors without employees, with revenues not exceeding 2.4 million rubles a year and working with individuals. In this case, there is no need to use an online cash register and submit reports, and instead of 6%, the business entity will pay 4%.

The third

– is to reduce the amount of accrued simplified tax by insurance premiums paid for themselves and their employees. Not a lot of novice entrepreneurs are not aware of this rule.

The fourth

– involves participation in a tax vacation program or registration in a region with a reduced rate of the simplified tax system. Both tools to attract and stimulate business are applied by regional authorities. Some of them set lower rates instead of 6% – down to 1%.

Finally, the fifth way to optimize the simplified tax

– is using the patent system of taxation (PSN). For retail trade and other activities instead of UST you can pay a patent, which does not depend on revenues and tends to 1%. However, the Federal Tax Service has a negative attitude to those individual entrepreneurs who use the simplified tax system and assign the income to the simplified tax system, reflecting in their statements the proceeds from the cooperation with legal entities. Entrepreneurs do not pay 6% for the simplified tax system, but about 1-2% for a patent, in order to save money. Tax officials do not like this, and they demand additional accruals. It is noteworthy that the courts tend to side with the business, since the law does not prohibit using a patent when receiving revenue from contracting legal entities.

How do IE and OOO save on VAT, which is the most administrated tax by the Federal Tax Service? To optimize, it is necessary to choose the necessary option based on the type of activity. But even in this case, each method works for a certain quarter and cannot be used constantly. Otherwise will cause questions from the fiscal authorities.

The first way of saving is possible only with contractors who work for the simplified tax system or a patent, i.e. who do not need incoming VAT. We are talking about reducing the wholesale price for customers: instead of the conditional thousand rubles we sell the goods for 950 rubles and charge 50 rubles as penalties and fines. As a result, 50 rubles will not be subject to VAT. This method should preferably be used irregularly, so as not to arouse the suspicions of tax inspectors.

The next method is not safe and consists in the registration of several legal entities and individual entrepreneurs. They can work on the common system of taxation, the simplified taxation system or a patent. In the first case with customers who need input VAT. Those who do not need it work with the simplified taxation system. Here there is a risk that both input VAT and profit tax will be charged on all the turnover that was missed without VAT. The result is that savings can turn into headaches. Such a scheme must be approached with caution and with the development of a business purpose. Another relatively risky scheme – the sale and purchase of goods through a chain of resellers, some of whom may be on the preferential simplified tax system. Here, it is also important to justify to the tax authorities the economic sense and business expediency of transactions with their confirmation of the relevant documentation.