| Stage |
Content |
| Setting the goal of the tax strategy |
Define a list of tax strategy goalsDecomposition of goals into tasksBuilding a financial model of a tax strategy |
| Equity |
Study the Charter, including the procedure for generating net profit, distributing net profit, and paying dividendsDetermining the real value of a business |
| Tax planning structure |
Collecting information for tax planningInventory of assets and liabilitiesAnalytical sectioning of actual current activitiesMicroeconomics of each individual process of economic lifeAlgorithm for building the tax planning structureCalculating the financial model of a tax strategy |
| Tax optimization channels within planning |
The calculation of the tax burdenAlgorithm for generating information for the ownerSearch for explosions in business processesDefinition of non-core activitiesIdentifying gaps in the revenue and expenditure budgetThe choice of optimal ways of forming objects of taxation in the accounting policyTax risk analysis |
| Compliance with tax criteria for selection for on-site tax audit |
Analysis of the organization's activities according to 12 criteria of the "on-site tax audit Regulations"Calculation of forecast values based on the tax strategy model |
| Implementation of tax planning activities |
Development of a flowchart of the action plan for the implementation of the developed channelsDevelopment of a package of internal regulations on tax planningBuilding paper and electronic document flow based on implemented eventsDevelopment of internal regulations for the business process of tax optimization and its periodic review |
