Tax benefits for legal entities - assistance in using tax preferences from the RUSTAX company in Moscow.

Why are tax breaks needed? It would seem that from the point of view of the state it is unprofitable to provide taxpayers with any relief. This is not entirely true. Tax benefits fulfill important government tasks:

business motivation, growth of economic development of certain industries or types of activities throughout the country or in certain regions;
elimination of double taxation;
optimization of the tax burden on taxpayers;
attracting national and foreign investments into the economy;
material compensation and assistance to certain categories of socially vulnerable citizens and persons affected by man-made disasters;
implementation of the principles of tax legislation established in Article 3 of the Tax Code of the Russian Federation.

PROCEDURE FOR PROVIDING TAX BENEFITS

State tax preferences are provided in the manner prescribed by the Tax Code, separately for each type of tax. To receive a benefit, the taxpayer, if there are grounds, must declare this by submitting an application or declaration to the tax office indicating the preferences applied in the reporting period. They must be documented, otherwise the Federal Tax Service will charge additional amounts of unpaid tax along with penalties for late payment. If a deliberate understatement of the tax base is proven, then, depending on the amount and circumstances of the case, the guilty person may be brought to administrative or criminal liability.

Tax benefits can be provided in the following forms:

Tax exemption. It is established in the form of lists of subjects or objects that are exempt from the need to pay a particular tax. This also includes tax holidays. A separate category of benefits is associated with conducting a certain activity or registration in a specific territory. For example, organizations engaged in medical and educational activities are exempt from income tax (Clause 1.1, Article 284 of the Tax Code of the Russian Federation). Benefits based on the territorial principle are received by residents of special economic zones, territories of special economic development, participants in regional investment projects, etc.
Tax withdrawals. Exclusion of certain objects from taxation. For example, alimony, pensions, state benefits, scholarships, and material assistance to victims of natural disasters are not subject to personal income tax.
Reduced tax rate. Application of a reduced tariff to revenue from the sale of certain categories of goods and services. For example, for transactions involving goods for children, a reduced VAT rate of 10% is established.
Tax deduction. The ability to exclude certain income, property and expenses from the tax base. This category of benefits includes deductions in the amount of input VAT, as well as standard, property, social and professional deductions when calculating personal income tax.
Installment plan, deferment, investment tax credit. These forms of preferences allow the taxpayer to reduce the tax burden by deferring tax payment to a later date without applying sanctions. The categories of entities that can apply for their receipt are indicated in paragraph 2 of Art. 64 and paragraph 1 of Art. 67 Tax Code of the Russian Federation.
Transferring losses to future periods. The benefit is relevant when calculating income tax. It allows a taxpayer who suffered a loss in previous periods to take it into account in the current or future periods and thereby reduce the tax base.

Need help with tax benefits? Just leave us a request!

Small business in 2022: definition criteria

Before you understand what benefits you can count on, you need to make sure that the business meets the criteria by which it can be classified as an SME.

Income limits for SMEs are established in Government Decree No. 265 dated 04/04/2016.

To understand whether a company meets the criteria for a small business or not, you need to take into account not only sales revenue (criterion before August 1, 2016), but all income from business activities.

In 2022, small companies include those that:

fit within the income limit of 800 million rubles. and a staff size of 100 people;
meet the requirements for the share of participation of other companies in the authorized capital: for government entities, public and religious organizations and foundations - no more than 25% in total; for ordinary legal entities, including foreign ones, no more than 49% in total; There are no restrictions for legal entities that are themselves small and medium-sized businesses.

Since August 1, 2016, the Unified Register of SMEs has been operating, using reporting data. This resource can be accessed on the Federal Tax Service website. The register allows you to verify the availability and correctness of the entered data about a specific business. To use it, just enter the INN, OGRN, OGRNIP, company name or full name of the individual entrepreneur.

The register is important because the presence of information about the enterprise in it guarantees the possibility of receiving certain benefits that are entitled to small businesses. Therefore, if the register does not contain information about your business or you find out that the information that is available is incorrect, do not be lazy to send an application and provide the correct information.

FEDERAL AND REGIONAL TAX BENEFITS

Federal tax benefits apply throughout Russia and are established by the Tax Code:

on the profit of the organization;
according to VAT;
on the property of organizations;
on excise taxes;
according to personal income tax;
according to mineral extraction tax;
SEZ residents.

Regional ones, accordingly, apply only within specific regions of the Russian Federation and are established by local authorities. The most striking example is the provision of tax benefits to investors who have concluded an investment agreement with regional authorities. Under the terms of this document, the taxpayer can receive:

reduction of the property tax rate down to 0% in relation to objects acquired or created for the implementation of an investment project;
reducing the rate of income tax paid to the local budget to 13.5%;
exemption from payment of transport tax;
reduction of the land tax rate to 0%.

To receive these preferences, the investor is required to invest his own or borrowed funds in the creation, reconstruction or modernization of production facilities in the manufacturing industry of the region. The period for granting tax benefits is usually tied to the payback period of the investment project.

Tax holidays

For the first time, registered individual entrepreneurs can “go” on a tax holiday in 2022. This support measure arose in a timely manner, right at the height of the economic crisis - from January 1, 2015. Tax holidays, according to officials, should become an incentive to start a business against the backdrop of an unstable situation in the economy.

Federal Law No. 477-FZ dated December 29, 2014 establishes the period during which registered individual entrepreneurs can apply zero tax rates - until January 1, 2024. Entrepreneurs who meet a number of requirements can take advantage of this opportunity:

they use simplified taxation system or PSN;
their activities are related to production, social or scientific spheres;
the share of services, works or goods subject to a 0% tax rate is at least 70% of total income.

It is worth considering that tax holidays are valid for no more than two tax periods from the moment of registration of an individual entrepreneur. Regions have the right to independently determine the types of activities that are eligible for tax benefits and set the duration of the holidays. In some regions, individual entrepreneurs receive two full preferential years, in others - only a year. Additional limits may also be established in the form of restrictions on the average number of employees or income limits.

In any case, the issue of applying tax holidays requires clarification locally. For example, in the Moscow region, the tax holiday period was initially set until 2022. However, by Law of the Moscow Region No. 227/2021-OZ they were extended until December 31, 2023. The benefit can be used by individual entrepreneurs carrying out business activities in production, social, scientific spheres, as well as in the field of social services for the population.

In addition, the adopted law extends until December 31, 2023 the effect of a reduced tax rate of 10% for taxpayers who have chosen “income reduced by the amount of expenses” as an object of taxation and who carry out activities in priority areas for the Moscow region - production, social or scientific .

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In paragraph 14 of the “Review of the practice of consideration by courts of cases related to the application of Chapters 26.2 and 26.5 of the Tax Code of the Russian Federation in relation to small and medium-sized businesses” it is clarified that the right to a tax rate of 0% under the simplified tax system and special tax system, provided for for the first time registered individual entrepreneurs, also applies to citizens who previously terminated their individual entrepreneur status and who have completed their business activities, but who decide to resume them. That is, if you register an individual entrepreneur not for the first time, but again, then you can also take advantage of tax holidays.

FOR WHICH ORGANIZATIONS ARE TAX BENEFITS APPLIED?

The tax legislation of the Russian Federation provides for a number of tax benefits for companies operating in certain sectors of the economy. Let's list some of them.

Benefits in the field of oil production

This category of tax preferences applies to companies extracting desalted, dehydrated and stabilized oil from the subsoil. The main tax paid by oil producing enterprises is the mineral extraction tax. The Tax Code provides for the possibility of taxing extracted minerals at a rate of 0% (0 rubles) in the following cases:

in the amount of standard losses of extracted petroleum products;
when extracted from a deposit in a subsoil area located within the boundaries of the territorial sea, internal sea waters, on the continental shelf of the Russian Federation or in the Russian part of the bottom of the Caspian Sea. Relevant subject to the conditions of depletion of deposits and the absence of mineral reserves in the state balance sheet in accordance with subparagraph. 20 clause 1 art. 342 of the Tax Code of the Russian Federation.

Oil and oil transportation companies pay VAT at a rate of 0% on services for the transportation and transhipment of oil when exporting.

Benefits for IT companies

From 2022, IT companies can apply the following tax benefits:

exemption from VAT on the sale of computer programs and databases, if they are included in the unified Russian register;
reduction to 3% of the income tax rate (instead of 20%) for organizations operating on the general taxation system;
reduction in insurance premiums to 7.6% (instead of 15%).

To take advantage of the benefits, the company must:

obtain accreditation from the Ministry of Digital Development;
include your software in the Unified Register of Russian Computer Programs and Databases;
meet the criterion of at least 90% of revenue from the sale of software and databases;
have at least seven employees.

Don't know whether your business should qualify for tax breaks? Just leave us a request!

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Benefits for payers working on a patent

The patent taxation system (hereinafter referred to as PSN) is applied by individual entrepreneurs along with other taxation regimes in relation to the types of activities provided for in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. For example, in relation to:

public catering services provided through public catering facilities that do not have a customer service area;
services for slaughter, transportation, distillation, grazing;
production of leather and leather products;
production of dairy products;
production of bakery and flour confectionery products;
services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
repair of computers and communications equipment.

The laws of the constituent entities of the Russian Federation may establish a tax rate of 0% for taxpayers - individual entrepreneurs registered for the first time after the preferential laws of the constituent entities of the Russian Federation came into force (clause 3 of Article 346.50 of the Tax Code of the Russian Federation). At the same time, the activities of the individual entrepreneur must be carried out in a certain area: production, scientific, social, and the share of profit received from the implementation of this activity must be at least 70% of the total total income.

For example, the Law of the Republic of Bashkortostan dated April 28, 2015 No. 221-z provides for tax holidays for individual entrepreneurs on a patent for the period from May 11, 2015 to December 31, 2020. Tax holidays are also provided for individual entrepreneurs registered in Moscow and carrying out certain types of activities in the period from March 25, 2015 to December 31, 2020 (Moscow Law of March 18, 2015 No. 10).

The essence of the service

RUSTAX will select tax benefits for legal entities and individual entrepreneurs for all types of payments to the budget, and will also help realize the possibility of using them.

Income tax. We will reduce the rate to 0%. We will help in registering a business in free economic zones (FEZ), special economic zones (SEZ), territories of priority socio-economic development (PSED). We will help you obtain benefits for medical, educational, social, agricultural and IT organizations.
MET. We will determine whether a business has the right to enjoy preferences. For example, a participant in regional investment projects has the right to apply a reduction factor for the mineral extraction tax in the amount of 0 to 0.8. Residents of the Arctic zone can reduce the amount of tax calculated for the extraction of certain types of minerals by the amount of the tax deduction.
Property tax. Let's find out what benefits are established by regional legislation for business. For example, in the form of the opportunity not to pay tax, or to pay it in a smaller amount for various categories.
VAT. We will help you get a preferential rate. We will determine the list of transactions exempt from VAT for persons who are not payers.
Personal income tax. We will help you take advantage of the right to receive tax deductions (property, standard, social, investment), and determine income that is not subject to taxation (income of certain categories of foreign citizens, income not related to income from sources in the Russian Federation).

Implementation of results

RUSTAX clients will receive all the benefits they are entitled to by law, which can be applied in the relevant field of activity. If necessary, we will select a favorable tax regime or a subject of the Russian Federation with the most favorable tax climate.