Why does leasing save on taxation? Selecting a source of financing for capital investments. All examples are approximate and are provided for informational purposes only. **The real benefit of leasing is determined by the specific leasing transaction

Goal: compare methods of acquiring fixed assets and choose the most profitable one. How to proceed: consider the terms of the transaction, compare the costs and benefits of various financing instruments, calculate the effective interest rate.

Credit and leasing are the two most accessible and common ways of acquiring property through debt financing. The conditions for attracting him using these tools are largely similar. In both finance leases and bank loans, the borrower must pay part of the cost of the property - usually 10 to 30 percent - himself or put down a deposit. When attracting bank financing, this is called “participation with own funds”, and when leasing, it is called “advance”. Both the leasing company and the bank will require to insure the property that is the subject of the transaction, which in the first case is the property of the lessor, and in the second, as a rule, acts as collateral.

If we talk about the main expenses, then in both cases they will include payment of the principal debt, interest and bank commissions, since the leasing company will also receive a loan to purchase equipment. However, being, in essence, an intermediary between the bank and the client, the lessor will add its margin to the cost of services.

As for taxation, in the case of concluding a leasing transaction, the company applies an accelerated depreciation rate, thereby reducing the amount and timing of payment of property tax, while when attracting bank financing, fixed assets will be depreciated, reducing the income tax base. When leasing, income tax savings are achieved due to the fact that all payments are included in the cost price. A significant difference between financial leasing and lending is that VAT is charged on leasing payments. And with a loan, payment of the principal, interest and bank commissions is not subject to this tax; it is paid by the borrower when purchasing property and is credited after putting the fixed asset into operation.

Leasing margin and tax effect

Typically, the choice of financing instruments is made based on a simple calculation of costs and the amount of savings in property taxes and income taxes. All other things being equal, preference is given to the cheapest way to attract financial resources. Comparing absolute expenditures and tax savings is a simplified approach that does not take into account a number of important points. But the main difficulty when comparing bank lending and financial leasing is that lessors offer their clients only the final payment schedule for consideration and, as a rule, do not disclose the internal cost of financing and the size of the margin that is included in leasing payments. Therefore, the author proposes to determine the most profitable way to purchase property based on the effective interest rate. But first, let’s compare leasing and lending by simply calculating the amount of payments and comparing the tax effect. This is helpful to understand the lease payment structure and tax implications of the two financing options. The initial data are shown in Table 1. They approximately correspond to the average market conditions for bank loans and leasing transactions.

Table 1. Conditions for financing a transaction for the purchase of equipment

Basic conditions	Credit	Leasing
Cost of equipment including VAT, thousand rubles.	11 800
VAT, thousand rubles	1800
Depreciation group	5
Useful life, months.	85
Repayment of principal	Monthly, in equal installments	-
Interest rate, %	13
Leasing margin, %	-	4
Property tax rate, %	2,2
Participation with own funds / advance, %	20
Financing term, months	29
Accelerated depreciation rate	-	3

To simplify calculations, a number of assumptions are made in the conditions:

• the cost of attracting credit resources for the organization and the leasing company is the same;
• The leasing margin is given as an example. In practice, it is usually not disclosed. Often the margin is more than 4-5 percent, especially in retail transactions (for example, financing the purchase of vehicles);
• the advance payment in case of acquisition of fixed assets using credit resources and leasing is the same;
• The loan is repaid by the borrower monthly in equal payments;
• the costs of insuring the leased item are also the same, but in the calculation example they are not taken into account;
• the period was chosen based on the full depreciation of equipment during leasing for 29 months, taking into account the use of an accelerated depreciation coefficient equal to 3. While in practice it is often lower, and for property of the first or third depreciation groups it is not applied at all (in this regard leasing property belonging to the first or third depreciation groups is usually more expensive than a bank loan, unless the leasing company is given a discount from the supplier (this is how the marketing ploy “Leasing at 0 percent”) develops.

In our calculations, we assume that the lease payment (excluding VAT) is equal to the loan payments, increased by the leasing company’s margin and the amount of property tax (we assume that it is paid by the lessor). In other words, the task comes down to comparing what tax preferences give us and what the leasing margin “takes away”. The following results were obtained (calculations are presented in Tables 2 and 3). Property tax savings in case of purchasing equipment under a leasing scheme during the leasing period will amount to 175 thousand rubles, over 85 months (depreciation period) - 513 thousand rubles. The difference in income tax savings for 29 months will also be in favor of the leasing scheme and will amount to 1212 thousand rubles, and the total effect, taking into account the deduction of the margin, will be 915 thousand rubles. Once the lease agreement expires, there will be no income tax savings. At the same time, depreciation continues to accrue on the loan, and eventually (at the end of the depreciation period) the saving effect will be reduced to 33 thousand rubles.

table 2. Calculation of annual income tax savings for loans and leasing, rub.

Year	Credit					Leasing
	Redemption main debt	Pay percent	Depreciation	Tax on property	Saving tax at a profit ((2 + 3 + 4) × 20%)	Leasing payment without VAT	Incl. margin	Incl. tax on property	Saving tax at a profit (6 × 20%)
	1	2	3	4	5	6	7	8	9
1	3 906 207	994 816	1 411 765	204 471	522 210	6 785 630*	305 986	174 483	1 357 126
2	3 906 207	485 478	1 411 765	173 412	414 131	4 029 009	149 738	83 448	805 802
Total in 29 months	9 440 000	1 533 278	4 235 294	440 971	1 241 909	12 271 111	472 000	265 833	2 454 222
3	-	-	1 411 765	129 412	308 235	-	-	-	-
4	-	-	1 411 765	98 353	302 024	-	-	-	-
5	-	-	1 411 765	67 294	295 812	-	-	-	-
6	-	-	1 411 765	36 235	289 600	-	-	-	-
7	-	-	1 411 765	6902	24 910	-	-	-	-
Total in 85 months				779 167	2 462 489			265 833	2 454 222

*In the first year an advance is included.

It would seem that the benefits of using a leasing scheme are obvious, especially if discounting is applied. But on the other hand, the situation looks somewhat different, because we not only do not take into account the time value of money, but also lose sight of the moment of VAT refund.

table 3. Calculation of the effect of using a leasing scheme in comparison with a loan by year, rub. (simplified approach)

Year	Tax savings on property Art. 4 Tab. 2 - Art. 8 Tab. 2	Tax savings at a profit Art. 9 Tab. 2 - Art. 5 Tab. 2	Effect* Art. 10 + Art. 11 - Art. 7 Tab. 2
	10	11	12
1	29 988	834 916	558 917
2	89 963	391 671	331 896
Total for 29 months.	175 137	1 212 314	915 451
3	129 412	-308 235	-178 824
4	98 353	-302 024	-203 671
5	67 294	-295 812	-228 518
6	36 235	-289 600	-253 365
7	6902	-24 910	-18 008
...	...	...	...
Total for 85 months.	513 333	-8267	33 067

* Total savings on property tax and income tax minus the leasing company's margin.

Construction of cash flow and calculation of EP

Leasing companies usually offer the borrower a final payment schedule for consideration, which includes all costs for purchasing property - bank interest and their own margin, but without details. The financial director of an enterprise can easily compare the conditions for purchasing property in several leasing companies, taking into account payments and the size of the advance, but comparison with a loan offer is difficult for the reasons mentioned above.

To solve this problem, you can use the effective interest rate (EIR). This is a value that allows you to compare different cash flows. It should be noted that EPS is not a rate of return and does not indicate how much interest the borrower will pay for a loan or lease. But with its help, you can compare different financing methods and conclude which one is more expensive and which one is cheaper.

When determining the size of the effective interest rate, the Central Bank of the Russian Federation previously recommended using the financial function of the Microsoft Excel program CHISTVINDOH (in the English version - XIRR). The methodology for calculating EPS is given in the Microsoft Excel Help.

Let's compare loans and leasing using the effective interest rate using a conditional example, using data from the same table 1.

To calculate EPS, it is necessary to take into account all income and expenses by type of financing. The procedure is as follows. First, schedules of expenses are drawn up - payments for leasing and loans, taking into account advances and payments for property tax. Then the income is summed up (receiving a loan or paying for equipment with the help of a leasing company), and adjustments are added - income tax savings and VAT reimbursement. The difference between income and expenses is the cash flow, on the basis of which the effective interest rate is calculated. Next, the Microsoft Excel function NET INDEX is applied, and the results obtained are compared. The financing method with which the effective interest rate is lower is selected. EPS can take completely different values, including negative ones, but it is important for the company to compare them and choose the smallest one.

When calculating the cash flow of the first month (see Table 4), income is taken into account, which means the amount of financing in the amount of 9,440 thousand rubles.

table 4. Calculation of cash flow taking into account savings on income tax and VAT refund, monthly, rub. (extract) *

Month	Credit			Leasing
	Expenses borrower	Saving on tax at a profit	Monetary flow	Expenses leasing recipient	Saving on tax at a profit	Test (possibly tion) VAT	Monetary flow
1	-2 360 000	-	8 880 000	-2 360 000	-	360 000	7 440 000
2	-444 608	47 348	-397 261	-502 930	99 035	76 718	-327 176
3	-444 161	47 258	-396 903	-500 630	98 646	76 367	-325 617
4	-437 221	45 870	-391 351	-490 669	96 957	74 848	-318 864
5	-436 418	45 710	-390 708	-487 949	96 496	74 433	-317 020
6	-432 486	44 923	-387 563	-481 538	95 410	73 455	-312 673
7	-423 136	43 053	-380 083	-468 734	93 239	71 502	-303 992
...	...	...	...	...	...	...	...
86	-108 **	23 551	23 443	-	-	-	-
			5,72%	Effective interest rate			4,39%

* All expenses (for a loan - participation with own funds, repayment of the principal debt, interest, property tax, for leasing - advance payment, lease payment with VAT) are calculated in strict accordance with the payment dates. Receiving a loan - 9440 thousand rubles, offset (reimbursement) of VAT on the loan - 1800 thousand rubles.

** The lease agreement has expired - lease payments are not paid, and in the case of a loan, property tax payments and income tax savings due to depreciation continue, which will be included in the calculation of the effective interest rate.

In the example given, the effective interest rate on cash flows is 5.72 percent for a loan and 4.39 percent for a lease. This means that in this case, raising funds from a bank will cost the company slightly more than leasing financing. If the leasing company’s margin is more than 4-5 percent, then a financial lease will be more expensive than a loan. In other words, under given conditions (20% advance, term - 29 months), property leasing is unprofitable if the difference between the interest rate on the loan and the cost of financing from the lessor (lending rate + margin) exceeds 4-5 percent.

Let's change the initial conditions and calculate the effective interest rate to evaluate the same methods of acquiring property belonging to the seventh group with a depreciation period of 181 months. The total funding amount remained the same. As a result of the calculations, the following data were obtained: for bank lending, EPS will be 13.34 percent, for leasing - 12.38 percent. Thus, a finance lease of equipment for 60 months under the newly specified conditions is more profitable than a loan, since the effective interest rate is lower.

Comparison of financing instruments based on the effective rate can be applied to the wide variety of lending and leasing conditions that exist in the market. The calculation results may be different, but there are no standards for the value of EPS, so you need to take into account the ratio of indicators, and not their specific value. In addition, when choosing a method for attracting credit resources, non-financial conditions are also taken into account, such as efficiency, flexibility and customer focus of the lending bank or leasing company.

table 5. Initial data for the purchase of equipment

Attached files

Available to subscribers only

• Excel file with payment schedules, expense and effective interest rate calculations.xlsx

Management requires chief accountants to save every penny. But old optimization methods are losing their relevance. We need new ideas that are not yet closed. We have collected new ways of tax optimization.

Take out a loan to pay taxes and fees on time

What is the idea: pay interest on the loan instead of penalties

• Important article:

From October 1, 2017, penalties have doubled if a company delays taxes and contributions for more than 30 days (Clause 4 of Article 75 as amended by Federal Law No. 401-FZ of November 30, 2016). If a company does not have enough funds for taxes, then it is worth considering what is more profitable - to delay payments to the budget or pay them through a loan.

Since October, penalties depend on the number of days of delay. If a company has not paid tax within 30 days, it will pay 1/300 of the key rate, or 12.17 percent per annum (1/300 × 10% × 365 days). But for delays of more than 30 days, penalties doubled - 1/150 of the rate, that is, 24.33 percent per annum (1/150 × 10% × 365 days). Rates on commercial bank loans average 16-20 percent per year.

Take costs into account in your calculations. The company does not have the right to write off penalties (clause 2 of Article 270 of the Tax Code of the Russian Federation). But interest on the loan can be included in expenses (subclause 2, clause 1, article 265 of the Tax Code of the Russian Federation).

Security measures. Such tax optimization methods are safe if the company does not have free money in its accounts. Therefore, if a company takes out a loan, it is safer for the account balance to be zero. Otherwise, inspectors will consider that the loan was unnecessary and the expenses are unreasonable.

Write off more losses

What's the idea: sell goods virtually to reduce losses from previous years

What you can save: income tax

Starting this year, the company has the right to reduce the tax base for profits and losses by no more than 50 percent. If at the end of the year the company goes into negative territory, then losses can be reduced.

The goal is to carry the expenses forward into the next year. You can sell the remaining goods to a friendly counterparty, having completed the transaction last year. Sales will need to be included in income. This year the company will buy back the same goods and sell them again. Then there will be no losses last year or the company will reduce them to a minimum. And this year, the company will write off the costs of goods in full after they are sold to a real counterparty.

Security measures. It is safer to buy goods with a small markup so that inspectors do not compare two transactions. Otherwise, they will demand to recalculate last year’s income and the company will incur losses, which can only be transferred half to the current year.

Transfer the property to the “daughter” in a simplified manner and reduce property taxes

What is the idea: transfer the building to a subsidiary that will pay tax at a lower rate

What you can save: property tax

Companies that pay property tax on cadastral value can transfer assets to the authorized capital of a subsidiary under a simplified procedure. To then use the property, it is enough to conclude a lease agreement. The new owner of the building will pay a simplified tax on rental income, and will calculate the property tax less on the cadastral value than the former owner.

Regions themselves set property tax rates, including cadastral value. In some regions, rates differ depending on which regime the company applies - general or simplified.

For companies in special regimes, rates are lower. Accordingly, if the property is owned by a simplified company, then the overall tax burden in the holding will decrease.

This method has a disadvantage - the owner is obliged to restore VAT from the residual value of the asset (subclause 1, clause 3, article 170 of the Tax Code of the Russian Federation). A simplified organization will not be able to claim a deduction, since it is not a VAT payer (Clause 11, Article 171 of the Tax Code of the Russian Federation). Therefore, such tax optimization methods will be beneficial if the residual value approaches zero.

Security measures. Transfer the asset at market value, which will correspond to the cadastral value. The value of all assets of the new owner should not exceed 150 million rubles. Otherwise, he will lose the right to simplification (subclause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation). Additionally, justify why the company transferred the assets and leased them again.

It’s cheaper to get an extract from Rosreestr

What is the idea: give the employee reports so that he himself can check the ownership of the seller or lessor

The company can save money if it gives the employee money to report and asks him to order an extract from Rosreestr. For example, an extract is needed to verify the owner who is renting or selling the premises. A document for a “physicist” costs almost three times less than for companies (Order of the Ministry of Economic Development of Russia dated May 10, 2016 No. 291). Physicists can order an electronic statement for 250 rubles, and companies can order it for 700 rubles.

Security measures. Expenses must be supported by documents. In the application for the issuance of accountables, ask the employee to write for what purposes he takes the money. After the employee receives the statement, he will draw up an advance report and attach to it a payment receipt or a bank card statement (Clause 49, Clause 1, Article 264 of the Tax Code of the Russian Federation).

Vouch for the counterparty and receive remuneration for services

What is the idea: enter into a guarantee agreement and write off expenses

What you can save: income tax

The company can attract a friendly counterparty and pay him to become a guarantor. The guarantor does not take into account the remuneration in income, and the borrower has the right to write off the payment as expenses (Article 270, subparagraph 55, paragraph 1, Article 251 of the Tax Code of the Russian Federation).

Security measures. Remuneration for services must not only be calculated, but also transferred to the guarantor. Agreements with banks must state that they have the right to write off money from the guarantors’ accounts, and the numbers of these accounts must be specified. This will show that the guarantor has risks for the obligations.

It is safer for the borrower and the guarantor to have different founders. Otherwise, the inspectors will deduct remuneration costs, and you won’t be able to defend yourself even in court (resolution of the Arbitration Court of the West Siberian District dated 03.08.16 No. F04-3309/2016). Tax security assessment

Methods for tax optimization at online cash registers

What is the idea: sign a contract for a year and connect several cash desks with one operator

What you can save: working capital

The inspectorate registers only new online cash registers. To transfer information about settlements to the inspectorate, companies enter into an agreement with fiscal data operators.

It is more profitable to conclude an agreement with the operator for a year at once and transfer money a year in advance. If you choose an annual plan, the service will be cheaper than if the company pays every month or quarter. If you connect all cash desks to one operator at once, you can get a discount.

Security measures. The company has the right to write off expenses and claim a deduction only after the operator has provided the service. Operators send a report once a month or quarter. Therefore, it is risky to claim all expenses at once.

One of the advantages of car leasing, which makes it attractive to business owners, is the ability to receive a car immediately and pay for the purchase in stages. The cost of the car and leasing interest are repaid during the contract, the term of which - from 1 to 5 years - is determined jointly with the leasing company. Our expert, in his column, told how to make buying a car as profitable as possible.

Promotional leasing

Leasing companies and automakers periodically launch joint promotions that last for several months. Promotional offers are special conditions for leasing cars of a certain brand or model that are most attractive and comfortable for lessee clients.

As part of the promotions, we can talk about discounts on cars, a simplified leasing procedure, expanded service capabilities and premium customer service for the entire period of the contract. An additional benefit for entrepreneurs is the ability to arrange leasing with a slight increase in price, and even without an increase in price. Often, promotional leasing allows you to create a schedule in which the amount of the first payment, monthly payments and redemption payment is equal to the cost of the car at the dealership - that is, the client does not overpay for leasing.

Automakers are interested as a sales channel and provide leasing companies with various preferences (including price), which they convert into improved offers for customers. Against the backdrop of a contraction in the car market, the importance of joint shares is growing. For example, of the total array of transactions concluded by CARCADE in 2015, the share of “promotional” leasing is about 60%.

Customers can find out about current promotional car leasing offers at the representative offices of leasing companies, on their websites or directly at car showrooms or dealership centers.

Tax benefit

An additional benefit for lessees working under the standard tax system is the opportunity to receive tax savings for the period of car leasing.

According to the law, payments under a leasing agreement are taken into account in the form of current expenses, which are fully included in the cost of services or products. The result is a reduction in the tax base for income tax by the corresponding amount.

In addition, VAT is distributed over the entire leasing period with subsequent reimbursement from the budget - this is another benefit for clients of car leasing companies. This procedure applies regardless of whose balance sheet the vehicle is accounted for - the leasing company or the client. The benefit to the lessee due to VAT refund and income tax savings, as a rule, amounts to 32–40% of the cost of the car.

For large organizations that act as clients of car leasing companies, receiving all the tax preferences due is not a big problem - various accounting departments deal with this issue. It’s a different story for small companies, which often do not have lawyers or accountants on staff. This category of lessees is intended to be assisted by the customer support services of leasing companies. Before concluding a leasing agreement, always check whether you can receive unlimited consulting on property, legal and accounting aspects of leasing without additional payment.

And now in numbers

Let's consider a specific example of obtaining possible benefits when purchasing a specific vehicle.

Car: two-seater Jaguar F-TYPE S roadster, worth RUB 2.893 million. The British sports car, capable of accelerating to 100 km/h in less than 5 seconds, is popular among business owners as a “weekend car”.

So, what can you save on when leasing a stylish Jaguar F-TYPE S?

1.Promotional offer

In 2015, our leasing company and the importing company are implementing a joint promotion “Absolute Maximum” - lessees are provided with the most expanded parameters for Jaguar and Land Rover car leasing. Thus, as part of the promotion, a leasing configuration is possible in which the client can lease a Jaguar F-TYPE S with a zero increase in price.

A zero price increase works out as follows. The first payment is 50%, the last payment is 1%, the lease agreement term is 12 months. That is, already a year after the conclusion of the leasing agreement, ownership of the car passes to the client.

It is important that the amount of monthly payments is gradually reduced. Payments from the 2nd to the 4th month amount to 212 thousand rubles, from the 5th to 7th - 148 thousand rubles, from the 8th to 11th - 85 thousand rubles, 12th - 29 thousand rubles.

2. Tax savings

With this schedule, the additional benefit of lessees working under the standard tax system will amount to 922 thousand rubles. VAT refundable from the budget - 441.3 thousand rubles. + savings on income tax 490.3 thousand rubles. In total, tax preferences amount to 32.2% of the cost of the car.

>Conclusion: the cost of purchasing a Jaguar F-TYPE S can actually be reduced to 2/3 of its cost at a dealership. Similar savings are possible when leasing other car models, regardless of their cost.

The financial conditions of car leasing are more or less comfortable for a large number of entrepreneurs. By analyzing the market, you can always get additional benefits, even if you purchase an expensive car.

Before thinking about ways to optimize taxation, an accountant should read the Criminal Code. Art. 372 says that for falsifying documents you can go on vacation for a couple of years to places not so remote. Therefore, when optimizing, you should immediately exclude any forgery of accounting and reporting documentation. The truth, the truth, and nothing but the truth.

Is LLC registration required? Only our specialists guarantee saving time and money when creating a new LLC.

However, an experienced accountant will always find a way to save his company a certain amount through absolutely legal means.

Method one: choosing a tax system

Legal entities and individual entrepreneurs have the right to calculate taxes according to a general and simplified scheme; this fact is not at all new. Simplification provides a number of benefits:

• simpler forms of accounting reporting;
• there is no need to pay VAT, income and property taxes;
• the ability to choose between USN6 and USN15;
• reduction of the tax base for the cost of acquired property at the time of placement on the balance sheet.

However, the strict requirements that apply to enterprises when switching to the simplified tax system limit the ability to use this benefit. In this case, it is quite legal to divide the business into two separate legal entities. So, you can separate a branch into a separate company, or transfer some of the employees to another company, outsourcing the work they perform. The full list of restrictions that prohibit the transition to the simplified tax system is prescribed in Art. 346 Tax Code of the Russian Federation.

Method two: leasing

This form of property acquisition is gaining momentum, its benefits for entrepreneurs are obvious:

• there is no need to pay property tax, Art. 381 Tax Code of the Russian Federation;
• leasing payments are immediately written off as expenses, there is no need to wait for depreciation sub. 10 p. 1 art. 264 Tax Code of the Russian Federation;
• leasing payments are written off with accelerated depreciation, clause 7 of Art. 259 of the Tax Code of the Russian Federation.

All this makes a lease purchase much more profitable than a bank loan, since there is no need to pay a deposit; the property itself is a guarantee of timely payments.

Method three: turn employees into agents

If the company employs highly paid employees, they can be transferred to the status of hired agents performing work under an agency agreement. For small salaries, this method is ineffective; for large amounts, the difference in payments to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund will be significant. If an enterprise deducts 30% of fees plus 13% of income tax for an employee, then an individual entrepreneur pays a fixed amount for himself (just over 23,000), plus 1% from the amount of income above 300,000 rubles. And the income tax under USP is only 6%.

Using this opportunity, the company will be able to save up to 20% of the payroll and reduce the base by the amount of payments for the provision of services. Another option is to include employees as founders, but the State Tax Inspectorate really does not like enterprises with a large number of founders, legitimately suspecting an attempt to reduce costs.

Method four: registering property in regions with preferential treatment

Here you need to be careful, since the Tax Code prescribes the use of property in the region where it is registered. However, this problem is easily solved by opening a separate company that provides property for rent.

Naturally, the tenant will be an affiliated person. This is not a direct contradiction to the Tax Code, but the State Tax Inspectorate inspectors also do not really like this scheme.

Method five: airbag

An excellent and completely legal way to prepare for a tax audit visit is to create a safety net in the State Tax Inspectorate account and overpay taxes. Even if a violation is revealed during the control visit, the inspector will not be able to bring charges of payment evasion. Yes, there will be punishment for incorrect documentation, but fines and penalties for non-payment of funds to the budget can be avoided. The overpayment can be taken into account in the next tax period, as stated in Art. 78 and 79 of the Tax Code of the Russian Federation.

These simple methods will help you save significant money without being in conflict with the Law. Every accountant needs to know and remember the covenant of the great Ostap Suleiman Bender Bey: “I honor the Criminal Code.”

Creating a company with a preferential tax regime, for example, one that has switched to a simplified system, will help reduce income tax, since these companies do not pay income tax, VAT, or property tax. If part of the profit is transferred to the accounts of a company that has switched to a simplified taxation system (STS), this will reduce taxes within two companies.
Let's consider an example: the company Tekhnoprof LLC, engaged in retail trade, sold goods worth 5.9 million rubles in 2009. (including VAT - 900 thousand rubles). Their cost amounted to 2 million rubles. (when purchasing goods, the company paid VAT to suppliers in the amount of 360 thousand rubles).
If the company Tekhnoprof LLC operates under the usual taxation system, then in this case the amount of income tax will be 600,000 rubles. (5,900,000 - 900,000 - 2,000,000) x 20%.
If you create a company that uses the simplified tax system, for example, Prodvest LLC, which pays tax on revenue (taxable object “income”) at a rate of 6%, and sell it goods from Tekhnoprof LLC with a minimum markup for 2.596 million rubles. (including VAT - 396 thousand rubles). In the future, Prodvest LLC resells the goods for the same 5.9 million rubles. In this case, the amount of income tax paid by Tekhnoprof LLC will be 40,000 rubles. (2,596,000 - 396,000 - 2,000,000) x 20%. In turn, Prodvest LLC will pay only 6% of the revenue, while its tax amount will be equal to 354,000 rubles. (RUB 5,900,000 x 6%). Thus, the total amount of payments from two companies will be 394,000 rubles. (40,000 + 354,000). This is 206,000 rubles. (600,000 - 394,000) less than in the first option.
However, there are disadvantages to this income tax optimization scheme. Such a scheme may attract the attention of tax authorities; they will want to prove the fact that the company was created under the simplified tax system for the sole purpose of tax evasion. If they succeed, all taxes will be recalculated based on the rules of the general taxation system, and penalties and fines will be assessed. It is also possible that a criminal case will be opened; this is possible if taxes are underpaid on a large or especially large scale.
To minimize the likelihood of negative consequences, a number of conditions must be met. First, the two firms must have different and unrelated founders and managers. Secondly, the “simplified” company must conduct real business activities and be geographically separate from the main company. Thirdly, the prices at which a company applying the simplified tax system receives goods from the main company should not differ significantly from market prices for the same products with similar delivery conditions, for example, in terms of quantity and payment terms.
It is also possible to save on income tax payments due to consulting services provided by the “simplified”. Under this scheme, an agreement for consulting services is concluded with a company operating on the simplified tax system and paying a single tax at a rate of 6%. In accordance with paragraphs. 15 clause 1 art. 264 of the Tax Code of the Russian Federation, consulting services are classified as other expenses associated with production and sales. Profit tax savings are determined by the difference in the rates of profit tax (20%) and “simplified” tax (6%), which amounts to 14 percent of the cost of services. It should be noted that the topic of consultations should be closely related to the main activities of the company. There are fewer problems with consultations on technological production issues. To confirm the reality of consulting costs, it is advisable to document the results of consultations in writing and in sufficient detail.
When checking the validity of costs for consulting services, the tax inspector must make sure that the report on the provision of consulting services, on the one hand, is reliable, and on the other hand, is applicable in the economic activities of the taxpayer, that is, it requires a very serious study of the subject of the study. Please note: it is quite easy for inspectors
the fact of conducting a fictitious study is established, for example, if a report on the provision of consulting services is prepared on the basis of materials posted on the Internet and legal bases. Identifying such borrowings is not particularly difficult at present.
Another mechanism for saving on income tax is possible with the help of an organization using the simplified tax system, when a company using the general taxation system enters into a commission agreement with a company using the simplified system, under which it undertakes to sell the goods of the “simplified” principal on its own behalf, but for his account. Thus, the company, as before, will sell the same goods to the same customers, but not all the proceeds from the sale will be sold, but only part of it in the form of a commission. The rest of the proceeds will be taxed by the principal. Profit tax savings are achieved due to the difference in tax rates. In trade, “simplified” traders, as a rule, apply a rate of 15 percent of the “income minus expenses” base. The savings in this case will be 5 percent (20% - 15%).
It should be noted that concluding a commission agreement is a common practice of companies. Questions may arise from tax inspectors if they discover an interdependence between a company on a common system and a simplified company. At the same time, Federal Tax Service employees pay the greatest attention to the correctness of drawing up the commission agent’s reports.
In general, any option of using “simplified” means non-payment of VAT on transactions carried out using the simplified tax system. On the one hand, this is tax savings, on the other hand, there are tax losses in the case when goods that were previously purchased by a VAT payer organization pass through the “simplifier”. After all, having input VAT and carrying out activities subject to VAT, the organization accepts VAT for deduction, but in the case of “simplification” there is nothing to accept for deduction, so savings on income tax can be crossed out by VAT losses. In this case, the taxpayer may face a problem in selling the goods, since buyers will most likely not want to buy the goods without VAT or will require a discount that will reduce the tax benefits. Therefore, such a scheme is convenient in cases where buyers are not interested in input VAT, for example, when goods are sold directly to the public.
Let's consider a scheme for saving income tax on marketing services provided by a simplified company. In this case, a contract for marketing services is concluded with the “simplified”. The income tax savings, as in the case of consulting services, is 14% of their cost. Marketing expenses are not directly named in Chapter. 25 of the Tax Code of the Russian Federation, however, in essence they can be classified as consulting or information services, the costs of which are taken into account as part of other expenses on the basis of paragraphs. 14 clause 1 art. 264 Tax Code of the Russian Federation. In addition, according to paragraphs. 27 clause 1 art. 264 of the Tax Code of the Russian Federation, other expenses also include expenses for ongoing study (research) of market conditions, collection of information directly related to the production and sale of goods, work or services. In this case, marketing services are justified by the company's plans related to the development of new products or entering new markets.
A scheme is also possible when fixed assets are purchased using a “simplified” plan. This method is used by companies that are planning to purchase an expensive fixed asset with a long useful life. To do this, a new company is registered, which is immediately transferred to pay the simplified tax system, then the company is issued a long-term loan in the amount of the cost of the required fixed asset. If it was intended to purchase equipment through a bank loan, then the company can act as a guarantor for this loan, which will be received by the “simplified”. A new company buys a fixed asset, puts it on its balance sheet and transfers it to the company under a lease agreement. Since rent is significantly higher than depreciation, the cost of the fixed asset will be transferred to expenses in the form of rent much faster than it would happen through depreciation.
If the company has provided a loan to the company, then the rent is counted towards its repayment. After the debt is paid off, the company begins to transfer the rent in real money. The decrease in profit is achieved due to the difference between the amount of rent charged to expenses and depreciation charges, which the company would have charged to expenses if it had capitalized the fixed asset on its balance sheet. Profit tax savings depend on the “simplified” tax rate. If its expenses, including depreciation, are less than 70 percent of income, then it is advisable to apply a rate of 6 percent of income, but if the share of expenses is higher, then it is more profitable to use a rate of 15 percent of income minus expenses.
It should be noted that the creation of a company using the simplified tax system in this scheme can be justified by the uniqueness of the equipment, the specifics of its maintenance, and the lack of necessary specialists in the company. At the same time, the new company must hire at least a small service staff. In turn, the rationale for leasing equipment is set out in writing in advance, so that when checking this document is always at hand, this can be done in the form of a business plan or a memo addressed to the manager.
Let us analyze the scheme for saving income tax by transferring separate divisions to a simplified taxation system. In this case, the company is reorganized, as a result of which one or more separate divisions become independent legal entities. These new companies are immediately transferred to the simplified tax system. Income tax savings are achieved due to the difference in tax rates. Typically, in such cases, the “simplified” tax rate is 15 percent of the “income minus expenses” base, and savings can be increased by inflating the cost of purchased goods, works and services.
The need for reorganization can be confirmed by increasing labor productivity, improving economic indicators, creating healthy competition between departments, and more efficient use of production potential. To confirm the latter, it is necessary that, in addition to the company itself, the new firms have other clients. The need for reorganization is usually justified in a business plan.

More on the topic Saving on income tax payments with the help of an organization or individual entrepreneur using the simplified tax system:

1. Choosing a form of business organization - individual entrepreneur or legal entity
2. 2.4.36. Costs for accounting services provided by third parties or individual entrepreneurs