State and corporate tax management. Tax management

Tax payments make up a significant share in the financial flows of organizations. Often from a competent, professional decision made taking into account tax consequences, depends on the fate of the business, the possibilities of its growth and development. Underestimation of this side financial activities organizations that make mistakes in tax calculations with the budget result in heavy financial losses. Russian realities are such (high taxation of business, instability of tax legislation, etc.) that the results of clearly organized corporate management cannot be compared with the results of the general economic and even financial management. Today, it is almost impossible to conduct business without calculating how much profit this or that transaction will bring and how much taxes will be required to pay. The problems of taxation, accounting and tax management are comparable in importance, perhaps, only with problems that arise directly in the course of production or any other business activity. This significance is expressed in specific amounts that are given to the state. Tax payments, covering all production and economic activities of organizations, entering into all elements that determine the composition of the price, affect production efficiency, and are also the most important factor in making a business decision.

Taxes ideally should not influence the choice of economic decisions of an enterprise; they should not significantly change the business philosophy. In practice, taxes, being the most powerful instrument of economic regulation, invade the sphere of strategic decisions, often forcing a radical change in the company’s tactics. Major decisions are never made without considering taxes and their management. Enterprises should always have internal and external specialists, whose main functions are to analyze and support the activities of a given enterprise from a tax point of view. Even if taxes do not determine the main strategy of the enterprise, someone must calculate them in a timely and correct manner, as well as take measures to optimize them. The well-known position of taxpayers “if it becomes impossible not to pay taxes, then you should pay as little as possible” is based on the right of all business entities to reduce their tax obligations by any means not prohibited by law.

Corporate tax management like a view management activities at the enterprise, is increasingly becoming part of the practice of economic life in Russia, and the tax manager of the organization (expert, tax consultant) is becoming an increasingly significant figure. Recently in Russia, corporate tax management has become the subject of activity of many auditing and consulting firms working on a contractual basis with taxpayers.

Corporate tax management – is a system for managing tax flows of a commercial organization through the use of scientifically based market forms and methods and the adoption management decisions in the field of tax revenues and tax expenses at the micro level.

Corporate tax management as a link whole system tax management has the same functional elements, but with its own characteristics:

organizing the process of managing tax flows at the enterprise;

corporate tax planning;

corporate tax regulation;

corporate tax control (self-control).

Organization of corporate tax management in in a broad sense is a collection organizational forms and methods of tax planning, tax optimization and tax self-control; in a narrow sense, it is the preparation and creation of conditions for optimizing tax flows. To organize the management of tax flows at enterprises, it is used organizational structure financial management.

The management of tax payments at most Russian enterprises is carried out either by a specialist finance department(services), or (which is undesirable) accounting. Less common, but still encountered, is external tax management. It is rational when at an enterprise, in its financial service (and in large holding structures - in a specially created tax service) tax flows are handled by specialists - tax managers. Their responsibilities include: participation in the development of the company’s regulatory documents, charter and various regulations; development and justification for the application of an effective tax regime; creation and maintenance of an information base on tax legislation; participation in the justification of the system of agreements and contracts; development of corporate tax policy and tax budget; implementation of corporate tax planning, forecasting and budgeting; development of corporate tax regulation; implementation of internal tax control, analysis of company taxation; ensuring the implementation of external tax control (timely and complete submission of documentation to the tax authorities); implementation of tax proceedings: timely registration with the relevant authorities and re-registration, development of a tax calendar and regulation of payments for individual taxes, interaction with local tax and financial authorities on tax benefits and others tax issues; performing organizational and methodological work in the field of taxation in your organization; and other questions.

The processes of planning and regulation at an enterprise are very closely interrelated, intertwined, and when considering the processes of tax management at an enterprise, it is quite difficult to separate them. Therefore the main methodological directions tax planning and regulation are considered together as a single whole, as tax optimization, i.e. optimization of corporate tax revenues, tax expenses and tax profits through tax budgeting and other forms and methods of corporate tax planning and regulation.

Corporate tax control is a systematic activity aimed at organizing self-control (observation, verification by managers of the correctness of accrual and payment of taxes, the movement of incoming and outgoing tax flows, the efficiency of using tax profits, as well as identifying and eliminating tax errors before inspection by the tax authorities.

Organization and implementation of the elements of full-fledged corporate tax management creates the opportunity for business entities to solve a number of problems that cannot always be solved within the framework of other types of management and types of management:

– obtain additional tools for using current and future favorable tax, financial and other conditions,

– take changes into account more fully external environment,

– to stimulate tax management participants taking into account the results of management decisions made, to create prerequisites for improving the quality and qualifications of managers,

– ensure more rational distribution and use various types resources of an economic entity,

– increase with minimum costs financial stability and enterprise value.

An important criterion The solution to the question of the need for an economic entity to organize corporate tax management is the level of the tax burden. If specific gravity taxes do not exceed 15% of the net added value of the enterprise, then the need for tax planning and optimization is minimal; at higher levels of tax burden, the organization of full-fledged tax management is necessary. The higher the tax burden, the more effective the costs of the business entity in organizing tax management will be, the higher the price of the adopted management tax decisions(subject to their effectiveness).

1. Concept, tasks and main forms of tax management. Tax management – a system of state and corporate management of tax flows through the use of scientifically based market forms and methods in decision-making in the field of managing tax revenues and tax expenses at the macro and micro levels in order to optimize tax flows by the state and enterprises and increase the efficiency of decisions on the selection and rationalization of forms and methods of taxation, tax planning, regulation and control. Subjects of tax management- the state represented by legislative and executive bodies authorities, as well as taxpayers themselves – legal entities(enterprises, organizations). Object of tax management are tax flows that make their movement as a result of taxes performing their functions (the total equivalent of the value of state services, fiscal, regulatory and control), as well as the tax process at the macro and micro levels. Tax management involves taking effective solutions, identifying ways to reduce risks. The state faces risks of not receiving planned tax revenues, and enterprises face risks of loss of income in the form of punitive tax sanctions as a result of making ineffective management decisions and actions.

Tax management in the context of the functioning of the state and enterprises in a market environment should be considered in two ways: as a process of making management decisions and as a management system.

Functions of the subject of tax management: organization of the tax process, tax planning (forecasting), tax regulation and motivation, tax control. Functions of a tax management object : total equivalent value of public goods, fiscal, regulatory and control.

Tax management tasks: providing tax revenue sources for the activities of the management entity; efficient use tax revenues and tax profits; optimization of incoming and outgoing tax flows; ensuring growth of tax profit (the difference between tax revenues and tax expenses) with acceptable level tax risks; minimizing tax risks for a given amount of tax profit; achieving financial stability and solvency of the management entity; introduction of tax planning and budgeting systems into management practice; increasing the efficiency of tax regulation and control measures.

Organizational principles of tax management: relationship with the general system of economic and financial management; complex and strategic nature of management tax decisions; dynamism of tax administration; multivariate approaches and management decisions; taking into account the risk factor when making decisions.

According to division common system finances for public finances and finances of enterprises (organizations or corporations) must be allocated two links (levels) of tax management:

– macro level – state tax management;

– micro level – tax management of enterprises (organizations) or corporate tax management.

2. Tax forecasting and planning. Planning is the process of developing development plans for objects at different levels. Forecasting, unlike planning, is a proactive reflection of the future. Forecasting - view cognitive activity, aimed at determining trends in the dynamics of a particular object or event based on an analysis of its state in the past and present. Tax forecasting – reasonable assumptions based on real calculations about the directions of development of the tax system, possible states of tax payments in the future, ways and timing of achieving these states. Tax forecasting is part of the budget process, the basis of tax and budget planning.

The forecast is based on: 1) careful study of information about the state of the tax system on this moment; 2) definitions in accordance with identified patterns different options achieving expected tax targets; 3) finding as a result of analysis the best option development of tax relations.

Tax forecasting focuses on finding an optimistic solution to problems, choosing the best possible options. In the process of tax forecasting, we consider various options state tax policy, different concepts for the development of the tax system, taking into account many economic and social, objective and subjective factors operating at different levels.

To make forecasts, they are used two approaches:genetic and regulatory target. With the genetic approach, forecasting is carried out from the present to the future based on establishing cause-and-effect relationships; with normative-target - the future goal and guidelines for moving towards it according to standards are determined, possible events and measures that need to be taken to achieve a given result in the future are examined. The basis for tax forecasting is forecasts of the socio-economic development of the country, its regions for the corresponding period of time and statistical information on main macroeconomic indicators.

Analysis of options allows us to determine three possible models economic development: under the most favorable, average and worst conditions. These models are taken as the basis for forecasts, during the development of which the most likely option for the development of socio-economic processes in the forecast period is selected. At the same time, measures taken by the state to regulate the economy, stimulate production, etc. are taken into account. Forecasts make it possible to correctly assess the development trends actually emerging in society and possible consequences implementation of state target programs.

The main task of tax planning and forecasting– it is economically justified to ensure qualitative and quantitative parameters and the ratio of tax charges from the taxpayer and budget plans and long-term programs for the socio-economic development of the country based on the tax concept developed and adopted by law.

Forecasting is the first stage of planning. The approved forecast becomes a plan. Tax planning is carried out in order to focus on the maximum high level mobilization of taxes and fees in budget system and is carried out taking into account the strategic and short-term guidelines of budget and tax policy in accordance with the general goals and objectives of the state’s economic policy. Tax planning – a process based on forecast parameters for determining the most effective directions of movement and optimizing the volume, composition and structure of incoming and outgoing tax flows for the coming year and (or) the future by the state and economic entity. The state strives to plan as much tax revenue as possible for the budget and extra-budgetary funds, and the enterprise - already in the planning process, outline ways and methods for reducing tax liabilities. That's why the purpose of state tax planning is the optimal financial support in terms of volume, composition and structure for the expenditure powers of government bodies at all levels within the framework of the implementation of the concept of state economic, financial, social and tax policy. The purpose of corporate tax planning is the optimization of tax flows by an enterprise as part of the implementation of its economic, financial and tax policies.

Types of tax planning:

- With strategic – long-term planning for achieving strategic goals, i.e. planning tax flows for the long term based on the strategic parameters of tax policy;

– tactical (current or operational) – This is planning at the level of individual taxpayers.

Tax management processes:tax forecasting; strategic and tactical tax planning, consolidated tax planning (development of the tax policy concept); results-based tax budgeting; rational use income received to finance effective expenses.

Tax planning (forecasting) methods: balance sheet, coefficients, from achieved, normative, regression-correlation, forecast extrapolation using trend models.

Thus, planning and forecasting in taxation are special elements of the system of development and decision-making in the field of tax relations between the state and taxpayers. On the one hand, forecasting and planning tax and fee revenues is one of the economic functions of the state. On the other hand, forecasting and planning of tax obligations by the taxpayer is an element of cash flow management when developing a financial strategy that ensures that the organization achieves a stable position in the market and financial stability.

3. Tax regulation and tax control. Tax regulation – component tax management process, the activities of people to use the regulatory capabilities of taxes, which can be used with varying efficiency within the framework of accepted tax tasks and tax concepts. This is the process of detailed development of methods for implementing tax plans, forming and introducing new and adjusting existing tax regimes aimed at implementing the pricing, fiscal, regulatory and control purposes of taxes, reflected in budgetary tax assignments, targets and tax concepts for a specific period of time. The main purpose of tax regulation – balancing public, corporate and personal economic interests. The practice of tax relations shows that today, among the functions of taxes, only the fiscal function is actually performed, while the regulatory one works poorly in practice.

Tax control– a process that ensures the achievement of set goals, objectives and planned parameters, including through the application of tax sanctions. Control involves identifying deviations in the results actually achieved over a certain period of time from the planned ones, as well as taking measures aimed at eliminating the identified deviations. The need for such a control function is due to the fact that the control object, due to unforeseen influences from the external environment, failures within the object itself, may deviate from the line of behavior (plan) intended for it. At the control stage one of possible solutions there may be a revision of the original goals and objectives due to the impossibility of their implementation due to changed circumstances.

Main tasks of tax control: correct guidance financial documents; timely and proper filling of tax reporting registers, declarations, intermediate calculations of tax payments; ensuring the reliability of accounting and tax accounting.

Types of tax control:

A) by direction :

– external(tax services exercise control over ensuring the completeness and timeliness of taxpayers’ payment of taxes and fees provided for by current legislation);

– internal (self-control)(tax managers monitor the correct and timely fulfillment of tax obligations by enterprises in order to minimize sanctions for tax violations);

b) by subjects of control :

– state tax control– state influence on business entities, obliging them to correctly form the tax base and calculate the payments due on it;

– corporate tax control– systematic activities of the taxpayer in organizing tax accounting at the enterprise, self-monitoring of the correctness of tax calculations, identifying and eliminating tax errors before inspection by the tax authorities.

Principles of tax control:

– compliance with the interests of the state and economic counterparties;

– availability of tax control results for analysis by state tax and customs administrations and banks;

– analytical and meaningful tax control report to establish patterns of cash flow.

4. State and corporate tax management. State tax management – organ management system state power tax flows within the framework of established procedures and elements of the tax process, market-oriented forms and methods in order to financially support production and provide the required volume and quality of public goods (benefits, services). Object of state tax management are incoming and outgoing tax flows that move within the established tax process from taxpayers to the budget system (the system of budgets and extra-budgetary funds of all levels) in order to fulfill tax obligations and are used to increase public goods, stimulate economic growth in the country and tax administration. Subjects of state tax management bodies of state legislative and executive power, directly managing potential and actual tax flows, i.e., involved in the tax process. The purpose of state tax management is to ensure sustainable tax balance, long-term balanced implementation by taxes of all their functions (monetary equivalent of the value of public goods, fiscal, regulatory and control) based on the rationalization of procedures and elements of the tax process, optimization of incoming and outgoing tax flows. A central place in the structure of state tax management is given to optimizing tax flows by making effective management decisions in the field of tax revenues, tax expenses and the use of tax profits.

Objectives of state tax management:

– analysis and assessment from a tax perspective of indicators of economic growth, financial condition of taxpayers, government revenues and expenses;

– ensuring an optimal balance of the total tax burden with the volume and quality of public goods provided, rationalizing the structure of the tax burden and government spending;

– development of a tax concept and tax policy priorities in the fiscal, regulatory and control-fiscal areas, ensuring functional tax balance;

– making long-term, strategic tax decisions in the area of ​​determining optimal parameters and the structure of the tax system, making decisions on replacing or changing individual types and (or) elements of taxation of individual taxes;

– making strategic decisions to select the most effective forms and methods of taxation and tax regulation that provide the necessary fiscal and regulatory effect;

– development of the medium-term and current tax budget on the revenue and expenditure side, management of its implementation and monitoring;

– other functions related to protecting against risks of tax revenues, reducing tax arrears, creating an internal control system and information support etc.

State tax management in general and tax decision-making is carried out within the framework of the established tax process and its elements (tax law, tax system, tax system, tax policy, tax mechanism).

Corporate tax management– a system for managing tax flows of a commercial organization through the use of scientifically based market forms and methods and making management decisions in the field of tax revenues and tax expenses at the micro level. Features of corporate tax management are: organizing the process of managing tax flows at the enterprise; corporate tax planning; corporate tax regulation; corporate tax control (self-control).

The management of tax payments at most enterprises is carried out either by a specialist in the financial department (service) or (which is undesirable) by the accounting department. External tax administration is less common. It is rational when at an enterprise, in its financial service (and in large holding structures - in a specially created tax service), tax flows are handled by specialists - tax managers.

The processes of planning and regulation at an enterprise are very closely interrelated. Therefore, the main methodological directions of tax planning and regulation are considered together as a single whole, as tax optimization, i.e. optimization of corporate tax revenues, tax expenses and tax profits through tax budgeting and other forms and methods of corporate tax planning and regulation.

The organization and implementation of corporate tax management creates the opportunity for business entities to solve a number of problems:

– obtain additional tools for using current and future favorable tax, financial and other conditions;

– take into account changes in the external environment more fully;

– to stimulate participants in tax management, taking into account the results of management decisions made, to create prerequisites for improving the quality and qualifications of managers;

– ensure a more rational distribution and use of various types of resources of an economic entity;

– increase the financial stability and value of the enterprise at minimal cost.

The criterion for deciding the need to organize corporate tax management is the level of the tax burden. If the share of taxes does not exceed 15% of the enterprise’s net added value, then the need for tax planning and optimization is minimal; at higher levels of tax burden, the organization of full-fledged tax management is necessary. The higher the tax burden, the more effective the costs of a business entity in organizing tax management will be, and the higher the price of management tax decisions made.

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Tax payments make up a significant share of the organization’s financial flows. Often, the fate of a business and the possibilities for its growth and development depend on a competent, professional decision made taking into account tax consequences. Underestimation of this side of the organization’s financial activities and mistakes made in tax calculations with the budget result in heavy financial losses. Russian realities are such (high taxation of business, instability of tax legislation, etc.) that the results of clearly organized corporate tax management cannot be compared with the results of general economic and even financial management. Today, it is almost impossible to conduct business without calculating how much profit this or that transaction will bring and how much taxes will be required to pay. The problems of taxation, accounting and tax management are comparable in importance, perhaps, only with problems that arise directly in the course of production or any other business activity. This importance is expressed in specific amounts that are given to the state. Tax payments, covering all production and economic activities of organizations, entering into all elements that determine the composition of the price, affect production efficiency, and are also the most important factor in making a business decision.

Taxes ideally should not influence the choice of economic decisions of an enterprise; they should not significantly change the business philosophy. In practice, taxes, being a powerful tool of economic regulation, invade the sphere of strategic decisions, often forcing a radical change in the company’s tactics. Major decisions are never made without considering taxes and their management. An enterprise should always have internal and external specialists, whose main functions are to analyze and support the activities of this enterprise from a tax point of view. Even if taxes do not determine the main strategy of the enterprise, someone must calculate them in a timely and correct manner, as well as take measures to optimize them.

Corporate tax management as a type of management activity at an enterprise is increasingly becoming part of the practice of economic life in Russia, and the tax manager of an organization (expert, tax consultant) is becoming an increasingly significant figure.

Tax management covers that part of finance that relates to mandatory and non-equivalent payments. Relationships arise regarding the organization of the tax system and the implementation of cash flow to budgets of different levels, which can be viewed through the prism of budgetary relationships. In this case, several subjects of financial relations can be distinguished; Of course, two of them play a key role - the state and taxpayers. This is due to the fact that taxes are primarily an expression of property relations, and the economic processes of the state are not identical to the interests of taxpayers.

From these positions, it is necessary to distinguish between tax management at the state level and at the level of economic entities. However, the concept of tax management as a differentiated whole, that is, an organic unity of two opposing types of tax management, is applicable here. In other words, tax management can primarily be characterized in organizational terms.

Corporate tax management is a system for managing the tax flows of a commercial organization through the use of scientifically based market forms and methods for making management decisions in the field of tax revenues and expenses.

Currently, corporate tax management is limited by the goals and objectives of state budget and tax policy. This is expressed in the legal regulations of the organization’s income and expenses, methods of forming the tax base for basic taxes, pricing of raw materials, and so on.

In number general functions management inherent in any socio-economic system includes analysis, planning, organization, accounting, control and regulation. Therefore, corporate tax management covers three interacting areas:

1. organizing the process of managing tax flows at the enterprise;

2. tax forecasting (planning);

3. tax regulation;

4. tax control (self-control).

The organization of corporate tax management in a broad sense is a set of organizational forms and methods of tax planning, tax optimization and tax self-control; in a narrow sense it is the preparation and creation of conditions for optimizing tax flows. To organize the management of tax flows at enterprises, the organizational structure of financial management is used.

The management of tax payments at the Antey Plus LLC enterprise is handled by the accounting department. Her responsibilities include:

Development and justification for the application of an effective tax regime;

Creation and maintenance of an information base on tax legislation;

Development of corporate tax policy and tax budget;

Implementation of corporate tax planning;

Implementation of internal tax control, analysis of taxation of the organization;

Timely and complete provision of documentation to tax authorities;

Carrying out tax proceedings (timely registration with the relevant authorities and re-registration, development of a tax calendar and regulation of payments for individual taxes, etc.).

State control is the basis of state tax policy; its goal is to generate budget revenues, optimize the two main sources of revenue (taxes and loans), as well as ensure the solution of set socio-economic problems.

Corporate tax planning is carried out as part of the development of both strategic decisions and tactical plans (business plan, budgets); its goal is to optimize finances, including by reducing taxes. Tax planning is designed not only to reduce tax payments of an enterprise, but also to optimize tax flows, to become a regulator, along with a marketing and production plan, of the enterprise management process. Optimizing the tax burden of organizations lays the foundation for the growth of tax revenues into the budget system in the future.

Corporate tax planning is an integration process consisting of streamlining economic and financial activities in accordance with current tax legislation and the enterprise development strategy. This process can also be defined as a preliminary consideration, assessment of decisions in the field of financial and economic activities of the organization, taking into account the amount of possible tax payments and selection from them the best solutions from the perspective of the organization's goals. This interpretation of corporate tax planning assumes that any decision, for example, investing funds, creating a branch, entering new market and the like must be assessed taking into account the tax consequences. It should be noted that at the enterprise level, such functional elements of corporate tax management as tax planning, tax regulation and tax control are inextricably linked and occur as a single process, resulting in the impression that only tax planning takes place at the enterprise, although tax regulation and control retain their relative independence as part of corporate tax management.

The overall purpose of tax regulation is to balance public, corporate and private economic interests. Achieving this goal is ensured by a combination various methods tax regulation (tax credit, tax deferment, tax payment in installments), as well as their synthesis with all methods government regulation economy (pricing, tariffs, regulation money circulation and other).

As part of the overall goal special meaning have tax benefits And tax sanctions. The right combination These two systems provide tax flexibility and, as a result, the efficiency of tax policy.

It is characteristic that methods of tax regulation must necessarily take into account legislative provisions defining various aspects of tax proceedings and responsibility for their violations. In addition, this includes a wide range of methods of indirect influence on the conduct of taxation subjects, stimulating their adoption of decisions that are useful to society (for example, through the use of a simplified taxation system).

Tax control is a systematic activity aimed at organizing self-control (observation, checking by managers the correctness of calculation and payment of taxes, the movement of incoming and outgoing tax flows, the efficiency of using tax profits, as well as identifying and eliminating tax errors before inspection by the tax authorities). Tax control is carried out as government agencies, as well as auditing firms, accounting and financial services of enterprises. State control as an element of influence on business entities obliges them to correctly form the tax base and accurately calculate the amount of tax liability. Control at Antey Plus LLC is designed to ensure the reliability of accounting for taxable objects paid to the tax budget. As well as high-quality preparation of tax calculations and reports.

Corporate tax management is an integral part of financial management economic entity; This is the development and evaluation of management decisions based on the organization’s goals and taking into account the magnitude of possible tax consequences. One of its main goals is to optimize taxation by using all the features of tax legislation.

Corporate tax planning is a necessary component of the financial and economic activity of an entity; This legal way bypassing taxes using benefits provided by law and techniques to reduce tax liabilities. The main goal of the taxpayer should not be to counteract the state’s fiscal system, but to actually release assets for their further use in economic activity.

In their activities, business entities, including Antey Plus LLC, always strive to maximize their income and profit. And this may coincide with minimizing tax deductions. But in general, subjects are not interested in the amount of taxes paid in itself, but in the final financial results. From this perspective, the main task is to choose a tax payment option that allows you to optimize the taxation system.

An important criterion for deciding whether an economic entity needs to organize corporate tax management is the level of the tax burden. If the share of taxes does not exceed 15% of the enterprise’s net income, then the need for tax planning and optimization is minimal; at higher values ​​of the level of tax burden, the organization of full-fledged tax management is necessary. The higher the tax burden, the more effective the costs of a business entity in organizing tax management will be, the higher the price of management tax decisions made (provided they are effective).

The tax burden of Antey Plus LLC for the previous 3 years averages 16% of the organization’s net income. So, in 2006 it was 16%; in 2007 - 17%; in 2008 - 16%, that is, the share of taxes in the total share of profit is distributed almost evenly.