The complexity of the Russian tax system and accounting organization requires a special approach to contract work. The main role is played by the correct legal qualification fixed by the contract, as well as the necessary set of contract terms. On this depends the efficiency of the transaction. To obtain the maximum economic benefit, you must create an effective legal construction contract, which allows to realize the legal schemes reducing the tax burden. The process of concluding the contract should be divided into two phases: – Planning Agreement – registration (approval and signing) the contract.
The first is a simulation of the treaty Construction: – Selection of types of obligations (qualified) agreement – the determination of the resulting tax liabilities – choose the legal form of contracting – the definition of the possibility of using tax benefits and tax treatment (general or special tax treatment) – methods of accounting for assets and liabilities recorded in the order of your organization's policy – the definition of minimum and maximum amounts transaction. In the planning phase contract identifies inefficient contractual schemes and developed (upgraded) more efficient. Optimization of the tax burden is as follows: – split transactions – For example, the acquisition of fixed assets, which include the initial cost of their care, should be divided into two contracts – a contract of sale and service agreement, resulting in reduced valuation of the object and decreasing the property tax – the selection of the parties, and their activities depending on the status of the counterparty: natural or legal person (whether a contractor vat, there is an obligation for the calculation of vat, income tax and personal income tax) – the definition of essential terms of the contract – to determine the date of the transaction under a contract that specifies the transfer of rights ownership of the property, as well as the time of recognition of income and expenses in accounting and taxation. – Determine the pricing (setting prices for each type of goods, works and services, currency rates, application conventional units; match the contract price at market prices) – an analysis of tax incentives. At this stage it is necessary to use methods of tax optimization (replacing relations, tax deferral, the direct reduction taxation; adoption of accounting policy) with maximum use of opportunities to reduce the size of tax payments. Worked out contract scheme should form the basis of the draft treaty proposed counterparty to agree.