Business opportunity left to get away from taxes

Tax Code puts an end to the many schemes of tax optimization, although, of course, does not cover everything. Legal entities on a common system of taxation, before working with uproschentsami, looking for workarounds. This writes Basil Huditsky in the latest issue of the "Mirror of the week. Ukraine. Key provisions of the Code come into effect the first of April 2011. Since January single tax payer can not be a VAT, a businessman in the simplified tax system becomes twice as unprofitable contractor for the majority of businesses. >> Scheme tax evasion, eliminated in NC As the popularity of earlier tax minimization schemes do not work anymore, legal entities are counterparties and schemes of tax optimization. As potential participants in such schemes may be considered enterprises are exempt from paying the tax code for profit. "It must be an entity created in accordance with the law after the first of April 2011, a company whose annual revenue over the previous three years (or for all prior periods, if from their inception less than three years) declared in amount not more than 3 mln. and the average number of employees during this period did not exceed 20 people. If a company meets one of these criteria, it may qualify for tax holidays - exemption from tax on profits from the first April 2011 th to January 1, 2016 "- said the author of the article. This benefit will not be able to take advantage of the enterprise engaged in the production and wholesale sales of excisable goods, fuel and lubricants, security management, foreign trade activities, the activities in the field of accounting, engineering, offering services to entrepreneurs engaged in operations with real estate, wholesale trade and mediation in wholesale trade, and other activities. "It should be noted that the limitations in dealing with uproschentsami provided p.139.1.12. NC, do not apply to work with entrepreneurs who provide services in the field of information. Therefore, we can provide for an increase in the number of entrepreneurs in the single tax, working in this field. A uproschentsev advising on matters of information, can also be assumed by new contractors Ukrainian enterprises ", - says the author. Developers code and left some opportunities for continued cooperation with entities uproschentsami - NC has no objection to a law firm on a single tax. That is, until 2016 actually allowed for legal entities, operating on a single tax: the gross expenditures of the acquisition of goods, works and services to entrepreneurs - individuals. To preserve the natural persons - entrepreneurs business relationships with contractors - legal entities they have to register a legal entity on a single tax, which would mean paying a single tax rate of 6% + VAT or 10% of the proceeds. Of course, this incurs additional costs, but is the best way out of the vicious circle. The same entity in a single tax can base and a large enterprise, shifting it all cooperation with uproschentsami.