Налоговые риски бизнеса. В каких ситуациях велики риски претензий налоговых органов? Как избежать доначисления налогов

В книге рассмотрены ситуации, встречающиеся в хозяйственной практике многих компаний и вызывающие вопросы у налоговых органов в рамках проводимых ими мероприятий налогового контроля. Риски, возникающие при работе с физлицами (предпринимателями, самозанятыми, налоговыми резидентами и не являющимися таковыми) в рамках договоров гражданско-правового характера. Нюансы налогового учета разного рода выплат работникам в рамках трудовых взаимоотношений (премии, материальная помощь, компенсации, выходные пособия). Спорные ситуации, связанные с ценообразованием, сделками со взаимозависимыми лицами, реорганизацией (риски претензий по дроблению), уступкой прав, налоговым учетом операций с ОС и НМА.

Автором проанализированы нормы законодательства, рассмотрены официальные разъяснения Минфина России и ФНС России. Особое внимание уделено обобщению судебной практики — постановлений Верховного Суда РФ и арбитражных судов различных округов.

При подготовке книги учтены изменения законодательства на 2024 и 2025 гг.

Книга адресована бухгалтерам, аудиторам, налоговым консультантам, юристам, руководителям организаций всех форм собственности.

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Tax Risks of Business: Identifying High-Risk Situations and Avoiding Tax Assessments

Navigate the complex world of tax compliance with confidence. This comprehensive guide, "Tax Risks of Business," provides practical insights into common situations that trigger scrutiny from tax authorities and offers strategies to mitigate potential risks and avoid tax reassessments.

Book Overview and Main Themes

This book delves into a wide range of scenarios encountered in the day-to-day operations of many businesses, focusing on areas that frequently attract the attention of tax authorities during audits. Key themes include:

• Risks associated with engaging individuals (entrepreneurs, self-employed individuals, tax residents, and non-residents) under civil law contracts.
• Nuances of tax accounting for various types of employee payments within labor relations (bonuses, financial assistance, compensation, severance pay).
• Controversial situations related to pricing, transactions with related parties, reorganization (risks of fragmentation claims), assignment of rights, and tax accounting of transactions with fixed assets and intangible assets.

Target Audience and Reading Level

This book is designed for:

• Accountants
• Auditors
• Tax consultants
• Lawyers
• Business leaders of all ownership forms

The content is presented in a clear and accessible manner, suitable for professionals with a solid understanding of accounting and tax principles.

Key Features and Benefits

• Comprehensive Analysis: The author analyzes relevant legislation and examines official clarifications from the Ministry of Finance of Russia and the Federal Tax Service of Russia.
• Practical Guidance: Gain actionable insights into identifying and mitigating tax risks in various business scenarios.
• Judicial Practice Review: Special attention is paid to summarizing judicial practice, including rulings from the Supreme Court of the Russian Federation and arbitration courts of various districts.
• Up-to-Date Information: The book incorporates legislative changes for 2024 and 2025.

Why Readers Should Choose This Book

In today's complex regulatory environment, staying ahead of potential tax risks is crucial for business success. "Tax Risks of Business" provides the knowledge and tools you need to:

• Proactively identify and address potential tax issues.
• Minimize the risk of costly tax reassessments and penalties.
• Ensure compliance with current tax regulations.
• Make informed decisions that protect your business's financial interests.

Invest in your business's future by equipping yourself with the expertise to navigate the complexities of tax compliance. Order your copy of "Tax Risks of Business" today!