Guide
1
Discover the Tax Code of the Russian Federation.According to his tax-exempt income of the taxpayer, which is equal to the difference between the total profits of the enterprise and expenditure.In the Tax Code establishes a list of expenses that are taken into account when calculating the tax payments.Write down the list separately, as it is it will help you to legally reduce the tax base of the company.
2
Take the opportunity to make expenditures on social payments to employees of the enterprise, for the formation of provisions for doubtful debts and provision of securities.This method will not lead to a reduction in taxes, but will allow to defer tax payments for a certain time.
3
offer discounts and bonuses to clients companies.
Use current losses of the company relating to vnerealizovannym costs.This method allows you to transfer losses to the future for 10 years after the end of the tax period in which there was the fact of loss.
4
overstate the value of lease payments and maintenance of facilities, repair and maintenance of the means of production, cleaning industrial premises and garbage removal.Expect amortization, including dismantling and disposal of the failed equipment.Tax Code established that these expenses relate to costs associated with the implementation and production, ie,taken into account when calculating the tax base.
5
Order and pay for market research or consulting services.In this case, we need proof of the necessity of such measures to reduce tax payments.
6
use of a trademark.Spending on its use and fees for registration of intellectual property rights contribute to a reduction of income tax.
7
change clothes with staff in special uniforms.Branded clothing should be issued to employees free of charge or at reduced prices, while it goes into the property payment.Expenses for introduction of uniform also included in the calculation of tax payments.
8
send employees with whom a contract of employment, retraining, training or refresher courses.These expenses are classified as related to the implementation and production of the company, so used to reduce tax payments.