Abstract
The article is devoted to the problem of analysis of factors substantiating reasonableness of providing tax benefits for business activities of taxpayers in order to enable transition and application of special tax regimes that give taxpayers significant advantages reducing the size of the tax burden and exempting from payment of basic taxes within the framework of the general taxation system. The study of the issues of unreasonableness of giving tax benefits in the transition and application of special regimes by taxpayers shows that forms of business organization and tax planning should be chosen by the taxpayer in terms of his or her real economic participation in civil transactions with the most favorable tax implications for taxpayers.
Highlights
The article is devoted to the problem of analysis of factors substantiating reasonableness of providing tax benefits for business activities of taxpayers in order to enable transition and application of special tax regimes that give taxpayers significant advantages reducing the size of the tax burden and exempting from payment of basic taxes within the framework of the general taxation system
The study of the issues of unreasonableness of giving tax benefits in the transition and application of special regimes by taxpayers shows that forms of business organization and tax planning should be chosen by the taxpayer in terms of his or her real economic participation in civil transactions with the most favorable tax implications for taxpayers
Если налогоплательщик заключает договор простого товарищества или доверительного управления, чтобы прекратить применение спецрежима или в условиях его применения возместить НДС в силу имеющихся в Налоговом кодексе исключений, то, как правило, налоговым органом доказывается отсутствие у сторон такого договора условий и намерений в его заключении с целью порождения правовых последствий; отсутствие фактического исполнения данного договора; направленность действий налогоплательщика на создание условий для получения налоговой выгоды
Summary
Статья посвящена актуальной проблеме анализа признаков обоснованности налоговой выгоды при планировании предпринимательской деятельности налогоплательщиков в целях возможности перехода и применения специальных налоговых режимов, дающих налогоплательщикам значительные преимущества в снижении размера налогового бремени и освобождении от уплаты основных налогов в рамках общей системы налогообложения.
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