What are the ways to optimize taxation for small businesses within the framework of the current tax legislation of the Russian Federation, and how do tax authorities control the legality of the application of tax benefits and deductions by organizations and individual entrepreneurs?
Small business is the foundation of our country's economic growth and development, providing employment for the population and creating conditions for innovation and competition. However, many entrepreneurs face the problem of a high tax burden, which reduces competitiveness and hinders business development. That is why the issue of tax optimization is becoming relevant, which makes it possible to legitimately minimize taxes and increase the efficiency of the enterprise.
Ways to optimize taxation
For example, there are a number of legal ways to reduce the tax burden for small businesses within the framework of Russian legislation.:
The Simplified Taxation System (STS)
is the most common regime among small enterprises. It is used in two versions:
- Income minus expenses (the tax rate is 15%);
- Income (the tax rate is 6%).Entrepreneurs choose this mode due to the simplicity of calculating taxes and reducing the administrative burden.
Patent Taxation System (PSN)
It is ideal for individual entrepreneurs engaged in certain types of activities (for example, car repairs, hairdressing services). An entrepreneur acquires a patent for a period of one month to one year and is exempt from paying a number of taxes (personal income tax, VAT).
In addition to special regimes, small businesses also have the right to take advantage of various tax benefits and preferences provided for by federal and regional legislation.
Control by the tax authorities
To prevent abuse and fraud, the State establishes strict control over the application of tax benefits and deductions by small businesses. The main control tools include:
- Desk check: It is carried out automatically immediately after the taxpayer submits the declaration. The correctness of filling out documents, timely payment of taxes and compliance with legal regulations are checked.
- On-site inspection: Conducted on the territory of the taxpayer. The purpose of the audit is a detailed study of the business activities of an organization or sole proprietor in order to identify violations of tax legislation.
- Monitoring compliance with the conditions for the application of special tax regimes: For example, when applying the tax system, the company must comply with restrictions on the number of employees and the amount of income.
- Analysis of transactions and transactions: The tax authorities verify the legality of the business operations carried out, the availability of documentary evidence of expenses and the validity of the applied tax benefits.
Tax optimization for small businesses is possible and necessary, but it is important to remember that the use of all legitimate opportunities must be accompanied by full compliance with the requirements of the law and regular state control. This will allow small businesses to develop successfully and contribute to the economy of our country.