Documents change. Regular tax changes

Documents change. Regular tax changes

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Director of Communications for Megaconsult Daria Gretskaya talks about how entrepreneurs and accountants should prepare for the next innovations in the reporting rules

With the new year, according to tradition, we are waiting for a number of changes in tax legislation. Among them are the following: the abolition of the sum differences in accounting and tax accounting; cancellation of taxation; introduction of new grounds for the suspension of operations on the accounts of taxpayers; changes in taxation of securities and; increase in the personal income tax rate on dividends from 9% to 13%. However, none of these innovations will change the conduct of business in our country as those relating to the value added tax. What have the authorities prepared for us? How to prepare for change and stay afloat? What steps should the accounting department take so as not to be under the watchful eye of the tax authorities? We will conduct a brief audit of tax innovations.

What is the essence of the upcoming changes in legislation?

There are many changes and they are different, but those that really change the rules of the game are related to the value added tax. In July 2013, amendments were made, according to which, from January 1, 2014, all taxpayers are required to file a VAT return in electronic form. This amendment applies even to companies applying the simplified taxation system (STS). All other companies on the main taxation system, from January 1, 2015, will have to upload all the information from the books of purchases and sales into the electronic declaration. And even if your books of purchases and sales contain a million lines - all of them will have to be unloaded from the accounting system into a declaration. How the system itself will work on processing such a huge amount of data is not yet known. One can only guess how much time it will take for the tax authorities to process such arrays of information.

It does not take long to make it clear that if all VAT payers are now obliged to share this information with the tax authorities, then the tax authorities will get almost unlimited opportunities to carry out cross-checks of all your counterparties.Moreover, this means that if there are inconsistencies, they will be detected automatically and the tax authorities may request primary documents confirming the validity of transactions with VAT.

To say that it changes the rules of the "game" in the conduct of business is to say nothing. This event turns the business world upside down. The way the document flow was conducted earlier is becoming a thing of the past and becomes history. We are waiting for a new reality with new rules.

Why make these changes to the law?

Changes in federal legislation are mainly aimed at combating fraud and tax evasion.

First, taxes are an important element in replenishing the federal budget and the state, like no one, is interested in getting this money where it belongs. Based on the increasing control over VAT, it can be judged that this tax is one of the priorities for the state, and it decided to fight fraud with all its might, so that this budget money would not fall into the pockets of citizens and certainly not leave the country .

Secondly, such changes inevitably lead to “whitewashing” of the business. The state seeks to make business transparent and understandable, both for itself and for potential investors.

All steps taken by the state in this area can be called “tightening the screws” and tightening control over the document flow.

Who will these changes affect in the first place?

First of all, this change will affect (and can be fatal) companies with questionable suppliers or even questionable operations that may attract the attention of tax authorities. Those companies that have bad workflow and poor-quality accounting, also fall into the category of the most vulnerable in times of change.

It is worth mentioning that the Federal Tax Service is expanding the rights to conduct cameral tax audits. All the same law made changes to the rules for inspection during out-of-office audits. From January 1, 2015, tax services will be able to conduct inspections of not only commercial, warehouse, but also any other premises. Moreover, they will be able to conduct inspections of "documents and objects." As you know, any tax audit is a stress for the entire organization and a significant loss for the business itself.

What should entrepreneurs do?

Changes are inevitable and will come very soon.It remains only to prepare for them to meet with them fully armed. The statistics collected by our company shows that per 100 businessmen only 15 take the coming changes seriously. Most entrepreneurs believe that there will be no global change.

It is not clear how everything will actually happen, but there are no doubts that these are global processes affecting various areas of normal business operations.

Companies that previously managed to lower the amount of value-added tax in various ways will no longer be able to do this - they will have to pay several times more VAT. The new legislation will not allow anyone to evade.

But one should not think that “everything is the end” and wonder “how to do business now!?”. It's time to remember about the remaining legal methods for optimizing taxation. Such tools include accounting policies that, if properly applied, can save the company money. These include: the choice of methods of organization, assessment of reserves, the creation of reserves, the recognition of the moments of occurrence of expenses, the procedure for writing off general business expenses.And now, ask yourself, are you sure that your accountant is fast enough and flexible enough to quickly rebuild a changing reality? Of course, the application of new optimization schemes requires knowledge of the law, accounting rules, as well as the ability to predict the consequences of certain actions. This raises a logical question, described below.

“Does your company need VAT?”

To answer this question, you need to look closely at your business. To begin with, you should consider in detail all of your counterparties and how you work with them. After such a thorough analysis, it is worth considering whether it is beneficial to cooperate with them? Will you have additional problems because of them?

One of the ways to avoid problems from future changes is to switch to a simplified tax system. If a company falls under the main criterion - it has incomes of no more than 60 million rubles a year, and there are no other obstacles, then it is worth thinking about switching to a different tax system. If the company can do this, then it is better to take this opportunity from the state.First, as soon as you switch to the simplified taxation system, you automatically cease to be the payer of these 18% to the state, and this in itself is a kind of optimization. Secondly, tax authorities are less closely controlling those companies that do not pay VAT. Of course, such a decision must be made, taking into account all the nuances and possibilities of your business.

However, one should not forget that there are those who cannot switch to the simplified tax system - they will have to think through new affordable ways to optimize taxation.

How to prepare for change?

First of all, it should be remembered that such changes complicate the lives of businessmen and force accountants to work hard. In order to preserve the profits that existed before the changes, it is necessary to make the most effective use of existing optimization methods, to extract all of the possibilities of accounting policies.

We advise you to take another look at your business and think about changing the tax system. Also, it is worth refusing from unreliable or doubtful counterparties, perhaps, to change the scheme of work with existing ones. This will avoid additional checks by the tax authorities.

It is worth noting that there is nothing to fear from those who have excellent workflow and well-established accounting. If one of these points is in doubt, then there is still time to put things in order and prepare for change, because, as you know, “A person who has felt the wind of change must build not a wind shield, but a windmill”.

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  • Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes

    Documents change. Regular tax changes