Tax risks at implementation of expenses on personnel

In article tax consequences of realization by taxpayers - the organizations of some aspects of corporate social responsibility which allow to determine tax risks. Offers on decrease in tax risks when carrying out separate operations in tax accounting are given. Tax consequences of payment of the salary and food in a natural form are considered. The problems arising at confirmation of validity of tax deductions on a value added tax at implementation of separate economic operations are analyzed. An assessment of correctness of execution of invoices, accounting of the performed works and the rendered services is given. The most effective options of action of the organization for decrease in tax burden are given. A certain procedure for identification of conscientious contractors with whom at signing of the contracts there will be no tax risk is offered. The basic rules according to which it is recommended to check contractors for confirmation of validity of tax benefit for decrease in number of lawsuits are selected data of judicial practice and explanations of public authorities which can affect degree of tax risk Are used. The bases allowing to reveal to tax authorities unreasonable tax benefit are given. Research writing purposes: to define the main tax risks arising at employers at implementation of payments in favor of employees and to allocate less risky. The conclusions received during the research: the directions of decrease in tax risks connected with motivation of personnel are allocated.

taxes, tax burden, tax risks, tax obligations