How to reduce costs in an enterprise. Three ways to increase your cost with a tax benefit

The fundamental indicator when setting prices for products is their cost price. The profit of the organization directly depends on this value. That is why it is important for any organization to know how to reduce cost price.

You will need

• report on the analysis of the available assortment
• enterprise cost analysis report

Instructions

Ensure your production process runs smoothly and continuously. Only constant updating of products, development of new technologies, automation of the production process and other components will make it possible not only to improve the creation process products, but also reduce it cost price.

Expand your specialization or increase your sales volumes. For those enterprises that produce products in batches, cost price finished goods lower than those who produce goods individually.

Increase worker productivity. This can be achieved by motivating employees with both moral and material incentives. Labor productivity can also be increased through production automation. Greater productivity will lead to minimal costs per unit of goods, and, accordingly, to lower costs.

Reduce material costs. As you know, a good effect in reducing costs is achieved by saving materials, raw materials, electricity or fuel. Material costs can also be reduced by reducing transport costs and costs of maintaining the supply chain (from manufacturer to consumer).

Reduce production maintenance or process management costs. This event is a direct step towards reducing costs. Control the costs of the enterprise and improve it manufacturing process- this means to correct cost price products to a lesser extent. Cost price products should become the object of analysis, the result of which will be the formation of recommendations or goals for the further activities of the enterprise.

Cost price today is a question of the success of any enterprise. She decides everything. And this is not an exaggeration. The higher the competition in the market, the less chance of survival for enterprises with high costs.

Instructions

Start by collecting information: take data for the last several periods on all the costs that your business incurs.

Divide expenses into semi-fixed and semi-variable. Group data by types and areas of expenses. For example, articles fixed costs in accounting: wages of accounting employees - accruals for wages of accounting employees - expenses for stationery for accounting - depreciation of equipment located in accounting - expenses for mobile communications chief accountant, etc.

Outline a plan to reduce costs by reducing each type of expense (cost planning). Reduce costs by using resources sparingly. Calculate wages based on the results of the work of a workshop, department, or team. Use new types of materials, new technologies.

Monitor the implementation of the planned plan to reduce production costs and motivate employees for the results achieved.

Implement a budgeting system at the enterprise - this will improve the efficiency of resource management and reduce costs.

note

Increasing production volumes does not provide a permanent effect of reducing costs by reducing the load of fixed costs. At a certain level of volume growth, you may encounter an increase in this type of cost. Therefore, with the help mathematical model determine the optimal production volume at which fixed costs per unit of production are minimal. In addition, fixed costs can and should be reduced by strictly saving all resources used in management.

Divide the cost data for a certain calendar period for the volume of products, goods, services, works produced - find out the unit cost. Determine the level of direct costs per unit and the level of fixed costs for the period. This will make it possible to adjust the price, dropping to the level of direct costs, neglecting constant (irrelevant in in this case) expenses. This path of competition in the short term can be recommended for enterprises just entering the market or releasing new types of products.

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Why do many people still use fly-by-night accounts? How not tax expenses turn into tax

An increase in the cost of goods, works and services directly affects the company's tax obligations. An increase in tax expenses reduces taxable income. And if transactions subject to VAT are used to increase expenses, the amount of deductions for this tax simultaneously increases. Thus, with tax point From the company's point of view, it is beneficial for the cost of its products to approach the selling price or even exceed it.

However, with financial point It is obvious that the company does not benefit from any increase in costs. After all, an organization cannot have the goal of reducing taxes at any cost, even as a result of real financial losses. Therefore, in most cases, it makes no sense to spend a real ruble just to save 20 kopecks in income tax and 18 kopecks in VAT. Therefore, any activities tax planning by artificially increasing costs should not lead to financial losses.

Such restrictions are fully satisfied the following types costs:

— fictitious “paper” expenses;
— expenses incurred as part of intragroup transactions;
- expenses that were actually incurred, but for some reason cannot be fully or partially taken into account for taxation without additional tricks.

Other types of costs are unlikely to be suitable for tax planning purposes, so there is no point in considering them within the framework of this article.

Fly-by-nights are still the most popular method of increasing costs

This group of expenses is associated with forgery of documents, creation and use of organizations that do not carry out real activities (fly-by-night companies). All these actions are illegal and are fraught not only with tax and administrative, but also criminal liability. Therefore, the author under no circumstances recommends using them in practice.

At the same time, these methods are the most primitive. They require a minimum of effort from the performer, and also professional knowledge and skills. This is why ephemera are still so popular in tax planning.

In practice, the organizer of the scheme achieves an increase in cost with the help of fly-by-night companies by integrating such a controlled fictitious organization into his own real one. economic activity. As a result, this auxiliary company can perform the functions of a supplier of goods, be a reseller (agent, commission agent), create costs by providing fictitious services or carrying out work for the organizer of the scheme, optimizing its tax obligations.

For example, a one-day company takes the position of a supplying (purchasing) organization. That is, all raw materials, materials and goods begin to flow into the company through it. The fly-by-night acquires this property at the market price, and sells it to the organizer of the scheme at the price he needs to effective reduction amounts of income tax and VAT. Naturally, by inflating the cost of goods purchased by the organizer of the scheme, the one-day company does not pay from the amount it has formed tax base taxes either completely or in a significant proportion.

Partial payment of taxes makes it possible in practice to delay the detection of the scheme by tax authorities, and to use a fictitious legal entity longer and safer to minimize taxes. Which, naturally, does not make this method of tax planning legal and acceptable (FAS resolutions West Siberian dated 04/09/13 No. A45-20678/2012, Ural dated 04/29/13 No. F09-3274/13 No. A60-26096/12 And dated 04/29/13 No. Ф09-3216/13 , Volgo-Vyatsky dated 02.13.13 No. A79-5630/2011 And Povolzhsky dated 03/11/13 No. A65-15309/2012 districts).

A fly-by-night company purchases goods at the market price and sells them to the organizer of the scheme at the price he needs to reduce income tax and VAT

Based on similar principles, a one-day company can play the role of a commission agent for the organizer of the scheme. In this case, artificial increase in cost occurs using commission, from which the one-day company also does not pay taxes. There is an opinion that this option is safer than integrating one-day transactions into the purchase and sale chain, since in this case the purchase or sale of goods is carried out according to market prices.

Fly-by-night companies are also often used by unscrupulous tax optimizers to provide fictitious services. For example, services related to organizing the trade process, management, attracting financing (credits, loans), transport services and forwarding, loading and unloading, storage services, warehouse processing of goods, operation, maintenance and maintenance premises, merchandising, marketing and advertising.

In practice, other options for artificially creating costs are also used. For example, sublease or license (franchise) payments, payment for the provided collateral or guarantee, additional fee for an increased volume or period of warranty.

Same as with services reseller(agent, commission agent), the main problem for the organizer of the scheme in this case is to prove the reality of the services provided, the direction of the expenses incurred to generate income and use them in activities subject to VAT. In practice, this is not always possible to do (FAS decisions Moskovsky dated 03/07/13 No. A40-24312/12-90-109 , West Siberian dated December 23, 2013 No. A70-2439/2013 And North-West dated November 12, 2013 No. A26-10206/2011 districts).

Due to the need to prove the reality of the operation, one of the most safe ways using a one-day loan means paying interest on a loan to it. Such a shell company, violating the law, does not pay taxes on the interest received, and the organizer of the scheme receives interest, taking into account the restrictions established Article 269 Tax Code of the Russian Federation are included in tax expenses. However, this method has serious drawbacks.

The Presidium of the Supreme Arbitration Court of the Russian Federation noted that in the absence of documents, the amount of the expected tax benefit and costs is determined based on market prices applied for similar transactions

First of all, to obtain significant sum of money from a one-day loan, this amount must first somehow appear to such an unscrupulous counterparty. That is, the organizer needs to develop another auxiliary money scheme. In addition, borrowing relationships are not subject to VAT, so payment of interest will only affect the borrower’s income tax.

Whatever role is assigned to the one-day company in the economic activities of the optimizer company, all financial relationships with it are fictitious. That is, all costs of paying for goods, works, and services received from it are unrealistic. In practice, this means that the actual listed ephemeral cash according to some auxiliary schemes that do not entail additional tax burden, are returned to the optimizer (cash out, loans, deposits into authorized capital and so on.).

Another option is to pay off the debt not with money, but with some kind of “candy wrappers” - papers that have no real value (for example, bills of exchange, unnecessary property, etc.), or no payment will be made at all. That is, the organization has on its balance sheet accounts payable to a shell company that no one is going to repay. After the law eliminated the requirement of payment to obtain a VAT deduction, the latter option began to be used much more often.

Also made life a lot easier unscrupulous companies adoption by the Presidium of the Supreme Arbitration Court of the Russian Federation of a landmark resolution of 07/03/12 No. 2341/12 regarding the company’s expenses for transactions with dubious counterparties. Let us recall that the essence of the resolution is that if documentary evidence of disputed transactions is absent or contains significant defects, the amount of the expected tax benefit and costs incurred by the taxpayer when calculating corporate income tax should be determined based on market prices applied for similar transactions. Previously, when courts considered similar cases, companies risked losing the entire amount of disputed expenses.

At the same time, there is one difficulty, since, based on the literal interpretation of the position of the Supreme Arbitration Court of the Russian Federation, said decision applies only if it is proven that the disputed business transactions were carried out in reality. This position of the Supreme Arbitration Court of the Russian Federation is enshrined in the following decisions (FAS resolutions Volgo-Vyatsky dated 03.13.13 No. A11-13062/2011 , East Siberian dated 05.13.13 No. A19-18119/2012 , Povolzhsky dated 04/12/13 No. A06-3469/2012 And North-West dated 04/19/13 No. A66-3676/2011 districts).

However, as already mentioned, in the case of one-day events this presents certain difficulties. In addition, this approach cannot be used for the purposes of calculating other taxes, in particular VAT. For defects documentary evidence deductions for this tax are likely to be lost.

Costs can be increased through intra-group optimization of the tax base

More cautious companies try not to use fly-by-night products to increase costs. After all, the reduction tax obligations company, albeit not so significant, can be achieved with the help legal ways. For example, you can create a group of companies that includes low-tax entities. By this term we mean companies that are completely legally may pay tax on more than low rates than the company on general mode needing to optimize their tax obligations.

Such companies use special regimes (STS, UTII, Unified Agricultural Tax) or have various types of tax benefits and residents in low-tax or offshore jurisdictions. True, managing a group of companies is a much more difficult task than falsifying documents on behalf of a shell company and requires much more highly qualified personnel. In addition, when creating a group of companies, it is worth remembering that such a step must have a business purpose not related to tax optimization. For example, optimization of business processes, spinning off non-core businesses, entering new markets. IN otherwise Tax authorities have the right to consider the total tax benefit received by a group of companies as unjustified ( Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53).

However, if the business split has a clear business purpose, no one has the right to consider it a scheme. According to the Presidium of the Supreme Arbitration Court of the Russian Federation, even if auxiliary companies on a special tax regime created on the basis of existing business processes, to determine possible tax abuses, it is necessary to evaluate not only the resulting tax savings, but also other factors ( Resolution dated 04/09/13 No. 15570/12).

In addition, in practice, very often the presence of a group of companies is not advertised. Optimizers try to avoid the slightest sign interdependence of group members. This allows you to exclude many things in advance. tax claims and don’t invent legends about business purpose, however, it seriously reduces both business manageability and control over cash flows.

Some companies increase the cost of goods according to the “one pocket” principle - money is transferred from the company’s pocket to the pocket of its owner, his relatives or other persons indicated by him

In general, low-tax entities in a group of companies are used in the same way as shell companies. That is, the tax base of the company using it is artificially transferred to them. common system taxation. But unlike fly-by-night companies, low-tax entities pay everything legally established taxes. They just do it at lower rates. In addition, the same “one pocket” principle is used here, when expenses seem to have actually been incurred, but the recipient of the money is a company controlled by the same persons as the payer. That is, funds are essentially transferred from one pocket to another, simultaneously reducing the total tax payments the whole group.

For example, a friendly company that applies a simplified taxation system with an “income” base becomes a trading and purchasing agent of the company under the general regime. As a result, the entire trade margin goes to such a “simplifier” in the form of remuneration and is taxed single tax at rate 6 instead of 20% income tax. However, such optimization will not affect VAT, since the simplified agent does not pay this tax. This drawback occurs with any integration of special regime agents into the economic activities of the organizer of the scheme, be it the provision of any other services or procurement activities. That is why companies using special mode, in a group of companies is often used not to increase the cost of the scheme organizer, but to reduce his income. This allows, in addition to transferring the tax base for income tax, to reduce VAT charges.

Another disadvantage of using friendly companies that use the simplified tax system, UTII or unified agricultural tax is the rules established for them legal restrictions by the amount of revenue, the composition of the founders, the volume of property, the number of personnel and types of activities. Companies that use income tax or VAT benefits are not exempt from this kind of disadvantage.

That is why the average and big business often uses offshore or low-tax companies as a group entity. As a result, interest on loans, license fees, and various types of payments were paid in their favor consulting services subject to certain conditions allow to reduce Russian tax profit to almost zero.

Why pay out of net profit if you don't have to?

The third group of methods for artificially increasing costs is, in essence, a transfer of expenses carried out for tax purposes from net profit, in the category of expenses that reduce taxable income. That is, these expenses are really necessary for the company or its founders, but are not aimed at generating income (do not meet the criteria clause 1 art. 252 Tax Code of the Russian Federation).

As a rule, such a transfer also allows you to receive a VAT deduction. Despite the fact that the condition for deduction is not the economic justification of the expense, but the use of goods, work, services in transactions subject to VAT ( clause 2 art. 171 Tax Code of the Russian Federation), there is a very close relationship between the validity of the expense and the legality of deducting VAT in relation to it.

An example of such a transfer of costs is the acquisition personal car, yacht or apartment for the company owner. IN general case To purchase all this, the owner must first receive dividends from the company. And they are paid after paying income tax and are not included in tax expenses ( clause 1 art. 270 Tax Code of the Russian Federation). In addition, dividends are subject to personal income tax at a rate of 9% ( clause 4 art. 224 Tax Code of the Russian Federation). After this, the individual can already spend the money received from the company for his own consumption.

It’s even worse if the company simply pays for the purchase of the property the owner needs at the expense own funds. Such expenses cannot be taken into account when taxing profits, since it is almost impossible to prove their economic justification. The right to deduct VAT is also questionable, while personal income tax rate will no longer be 9, but 13% ( clause 1 art. 224 Tax Code of the Russian Federation).

However, if instead of paying dividends or paying other people's expenses, the company acquires necessary for the owner property as fixed assets capable of generating income (rental to the same founder), then expenses in the form of depreciation and VAT deduction will be justified. That is, the company will get rid of income tax, reduce VAT, and the individual will not pay personal income tax.

In this case, the “one pocket” principle already described above applies. Money is transferred from the pocket of the company to the pocket of its owner, his relatives or other persons indicated by him, which, of course, cannot be considered a real financial loss.

The same principle is used when increasing costs by paying salaries to the owner of the company instead of dividends or to other persons instead of payments from net profit. The disadvantage of this method is that the personal income tax rate is higher than when paying dividends - 13 instead of 9% (clause 1). However, if the company applies a general taxation system, then the amounts of wages and insurance contributions can be taken into account as expenses (Art. 255, p. and art. 264 of the Tax Code of the Russian Federation).

Thus, replacing dividends (payments from net profit) with a salary will be beneficial in the aggregate for both the individual and the company if the salary amount significantly exceeds the limit on insurance contributions. Thus, it is possible to ensure that the amount of insurance premiums paid is less than the income tax savings due to increased costs.

In practice, this is about 120,000-150,000 rubles. per month. In addition, being an employee, the founder of the company will be able to receive from it various compensations not subject to insurance contributions ( clause 3 art. 217 Tax Code of the Russian Federation and Art. 9 Federal Law dated July 24, 2009 No. 212-FZ). And also receive various property for use in official purposes(car, laptop, tablet, smartphone), spend money on entertainment needs, study and go on business trips at the company’s expense.

Photos on the topic

If, as a result of some transaction, an organization does not want to declare too high a profit, there are ways to visually increase the cost of goods. How can I do that?

Just follow these simple step-by-step tips and you will be on the right track in your business.

Brief Step-by-Step Business Guide

Step - 1
If, for example, you decide to change your supplier to one whose prices are much lower, but you don’t want to pay extra income tax, increase the cost of the goods on paper using changes material costs: Increased transportation costs or increased labor costs. In this case, the external difference between former and present profits will be insignificant and the issue of taxes will not arise. Having done this, move on to the next steps.

Step - 2
If, for example, you purchased a product at a very low price, and you want to sell it at market prices, so as not to arouse suspicion among future customers, increase the cost of production by deducting amounts in social funds And transport costs. After increasing the cost in this way, the profit may be less, but unjustifiably low price will not make you doubt your honesty. Having done this, move on to the next steps.

Step - 3
Increasing the cost is also beneficial if your company is a subsidiary. High costs for production lead to an increase in financial flows from the owner-investor, and this is a chance to increase own income. In effective ways increases in cost are an increase in other expenses (consulting and agency services), increasing salaries for employees and administration, purchasing more expensive raw materials. A skilled accountant can greatly improve the well-being of your enterprise, but still try to maintain moderation. Having done this, move on to the next steps.

Step - 4
Please note that all such actions are contrary to Tax Code RF and can lead to complications in relations with law enforcement agencies, in particular the department for combating economic crimes. Try to achieve your goals in the most legal ways possible, without chasing excessive profits. Sometimes it is better to lose a small amount than to be involved in a criminal case malicious non-payment taxes.
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