Jargon is a type of speech. Youth slang as a social type of speech

With the development of the tax culture of taxpayers, such terms as “tax planning”, “tax avoidance”, “tax avoidance”, “tax optimization”, “minimization”, etc., increasingly began to appear in tax terminology. Many people confuse the concept of planning, minimization and optimization.

Tax optimization methods apply not only to legal entities, but also to individuals. Differences in their application depend on the taxation system, type of activity, etc.

To characterize the tax burden, not only the quantity, but also the structure of taxes paid is important. The most "difficult" are tax payments, calculated regardless of the income received and only partially passed on to the final consumer. These are taxes paid as deductions from turnover and property taxes.

There are several methods for calculating the tax burden for an enterprise.

1. The method of replacing relations. As a rule, the same economic goal (acquisition of property, income generation, etc.) can be achieved in several alternative ways. The current legislation practically does not restrict an economic entity in choosing the form and individual terms of a transaction, choosing a counterparty, etc. An individual has the right to independently choose any of the acceptable options, taking into account the efficiency of the operation, both in economic terms and in terms of taxation. This method is based on two criteria:
- - replacement of an operation with more stringent taxation for another operation with a preferential taxation procedure;
- - achievement of the goal that existed before the replacement of the operation or the achievement of the goal as close as possible to it. An example is the replacement of the operation of free transfer (donation) of goods by one entrepreneur to another.
2. The method of separation of relations. It is based on the method of replacing relations, but a certain part of the transaction is replaced, or one business transaction is replaced by several others. This allows you to reduce the total amount of tax liabilities.

For example, in order to reduce income tax, a work contract with an individual for the performance of work from the contractor's materials can be replaced by two contracts: a contract for the provision of services and a contract for the sale of materials.

3. The method of delegation of taxes to the enterprise-satellite. It consists in the transfer of the object of taxation to another entity entrepreneurial activity controlled by the taxpayer. This method is associated, as a rule, with the placement of "tax-intensive" activities on other entrepreneurs or enterprises controlled by the taxpayer.

Entrepreneur on a single tax, manufactures leather products. In order to reduce the tax burden, he partially sells his products through another private entrepreneur on a single tax. At the same time, the unit operator remains controlled by the entrepreneur-manufacturer. This method allows the manufacturer of products to reduce the volume of sales so as not to exceed the maximum set for one-stop shop. Otherwise, he will either have to switch to the general taxation system (which will significantly increase the tax burden) or open a legal entity.

4. Method of deferred tax payment. Based on the use of elements of other methods. Its use allows you to transfer the moment of occurrence of the object of taxation to the next tax period. As an example of the application of this method, the tax base of an entrepreneur on the general taxation system can be used to use a commission agreement with the involvement of an intermediary instead of concluding a supply agreement, which allows you to delay the moment of increase.
5. Method of preferential entrepreneur. One of the widely used methods of tax optimization, which consists in transferring objects of taxation or types of activities under a preferential taxation regime associated with the special tax status of certain business entities. For example, a special tax status for small businesses that apply a simplified taxation system; agricultural producers, etc. An example is the sale of products through an entrepreneur on a single tax.
6. The method of using accounting policies. Based on the interdependence of tax and accounting and lies in the fact that by changing the accounting policy, the size of the tax bases can be changed. This method may be relevant only for entrepreneurs on the general taxation system.
7. Accession of a loss-making firm. A company with a stable profit takes over a loss-making firm. As a result of the merger, all losses are transferred in full to the successor and reduce his taxable profit. Moreover, in accordance with paragraph 5 of Article 283 of the Tax Code of the Russian Federation, these losses can be carried forward to subsequent tax periods. This method is especially relevant, given the struggle of the Federal Tax Service with unprofitable firms.

Like any other reorganization, the merger must be based on purely business reasons: obtaining new sales markets or raw materials, creating a new line of business, or even eliminating an inconvenient competitor. The version of the business goal should be justified in a special business plan. In addition, the goals and objectives of the reorganization can be mentioned in the minutes of the founders, drawn up when making a decision on the reorganization and subsequent registration of changes in the constituent documents.

8. Method of replacement of tax jurisdiction. It consists in registering an organization in a territory that provides preferential taxation under certain conditions. The choice of the place of registration (territory and jurisdiction) is important given the heterogeneity of the territory. When each region of the country is empowered to form local legislation, and in this field the subjects have some freedom, each territory uses this freedom in its own way. Hence the differences in the amount of tax deductions. The development of a company's development strategy implies the possible organization of affiliated structures in external zones with a minimum tax burden (offshore).

When choosing a place of registration, they are guided not only by the size of tax rates. At low tax rates, legislation usually establishes an expanded tax base, which can eventually lead to the opposite effect - an increase in tax payments. If a small tax rate is rigidly tied to a unit of the result of activity, then tax planning becomes practically impossible.

Thus, we conclude that the tax burden is understood as a generalized quantitative and quality characteristic the impact of mandatory payments to the budget system on the financial position of enterprises - taxpayers.

In our opinion, the methods developed by such authors as M.N. Kreinina, E.A. Kirov, M.I. Litvin and others, discussed earlier, establish the relationship between the amount of taxes paid by the taxpayer and the income received by him.

Several methods for assessing the tax burden were considered and compared. In our opinion, the methods developed by such authors as M.N. Kreinina, E.A. Kirov, M.I. Litvin et al., establish the relationship between the amount of taxes paid by the taxpayer and the income he received. The differences in the indicators used are, first of all, in different estimates of determining the income of an economic entity. In addition, the indicators of this tax burden differ in the number of taxes included in the calculations.

There are several methods for calculating the tax burden for an enterprise:

1. The method of replacing relations.
2. The method of separation of relations.
3. The method of delegation of taxes to the enterprise-satellite.
4. Method of deferred tax payment.
5. Method of preferential entrepreneur.
6. The method of using accounting policies.
7. Accession of a loss-making firm.
8. Method of replacement of tax jurisdiction.

The tax burden on an enterprise is largely determined by the very mechanism of tax collection. But all discussions about the tax burden on enterprises will remain pointless until an agreement is reached on the method of calculating a composite indicator that characterizes this burden.

The purpose of the economic activity of any business unit is to maximize profits. Therefore, both companies and entrepreneurs often seek to reduce the tax burden on businesses. However, under certain circumstances, tax minimization becomes illegal, as a result, the taxpayer may face serious fines, penalties and even criminal liability.

In the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53 “On the assessment by arbitration courts of the validity of obtaining a tax benefit by a taxpayer”, one can find a definition of dangerous ways to optimize (minimize) the tax burden. Tax optimization cannot be considered justified if received by the taxpayer outside of the real business or other economic activity.

Problems will also arise if the tax authority proves that the activities of the taxpayer, its interdependent or affiliated persons are aimed at making transactions related to tax benefits, mainly with counterparties that do not fulfill their tax obligations. In other words, if the taxpayer entered into a number of transactions with enterprises that violated tax laws and did not pay taxes.

It is important! Meanwhile, the taxpayer’s right to minimize the tax burden is also enshrined in the Constitutional Court of the Russian Federation (hereinafter referred to as the Constitutional Court of the Russian Federation) (Resolution No. 9-P dated May 27, 2003 “On the case of checking the constitutionality of the provision of Article 199 of the Criminal Code of the Russian Federation in connection with complaints from citizens P.N. Beletsky, G. A. Nikova, R. V. Rukavishnikov, V. L. Sokolovsky and N. I. Talanova”). However, the Constitutional Court of the Russian Federation supports only legal methods, that is, it recommends choosing legal tax benefits, deferrals, installment plans, the most profitable forms of entrepreneurial activity, organizational and legal form, tax regime, etc.

Speaking of legal rights taxpayer, we will immediately name the ways of tax optimization permitted by law - tax incentives for various taxes and fees. For example, a zero VAT rate is set for organizations using a simplified taxation system. The 0% VAT rate is also given to enterprises that provide services for the carriage of passengers and baggage, provided that the point of departure (destination) of passengers and baggage is located outside the territory of the Russian Federation, when registering transportation on the basis of unified international transportation documents. Or, for example, in 2011, small businesses, agricultural producers, organizations that use the labor of disabled people, IT companies, individual entrepreneurs - residents of the technology-innovative special economic zone and universities (Federal Law dated October 16, 2010 No. 272-FZ “On Amendments to the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Fund health insurance and Territorial Compulsory Medical Insurance Funds" and Article 33 of the Federal Law "On Compulsory Pension Insurance in the Russian Federation"").

In addition to direct tax benefits, taxpayers may receive some tax breaks on certain period(Chapter 9 of the Tax Code of the Russian Federation):

changing the tax payment deadline in the form of a deferral or installment plan;

investment tax credit.

In the analysis of the economic activity of any organization, an important role is played by the assessment of tax liabilities, which allows you to determine how burdensome the existing tax system is for an economic entity and what share of resources are attracted by payments to the budget, that is, to determine the tax burden of an enterprise.

Note! The tax burden is the estimated total amount of funds payable in the form of import customs duties and contributions to state off-budget funds (excluding contributions to the Pension Fund of the Russian Federation) by an investor implementing an investment project (Federal Law No. 39-FZ of February 25, 1999 “On investment activity in the Russian Federation, carried out in the form of capital investments”; as amended on 07/23/2010).

This definition is used when assessing the tax burden on a specific investment project and has a number of disadvantages:

1) when assessing, only quantitative value, absolute value, excluding correlations with other indicators of financial and economic activity;

2) deductions to the Pension Fund of the Russian Federation are excluded from the calculation, although at the moment they make up a significant share in the expenses of the enterprise and are the largest payment accrued from the payroll fund. Thus, this definition For its full application, it needs some clarification and adjustment.

It is important! Organizations must calculate the tax burden in order to understand how much their activities and payment of taxes attract the attention of the tax authorities, which may decide to conduct an on-site tax audit.

Assessment of the tax burden

There is no single methodology for calculating the tax burden. The assessment of the tax burden is made using various techniques and approaches.

It is interesting! In general, the methods for determining the tax burden of a taxpayer differ in the set of taxes and contributions used. An important role is also played by the base indicator, to which it is possible to “link” the calculated indicators, that is, to compare the total amount of taxes for the billing period with it.

The main source of information in determining the level of the tax burden are tax and accounting data. It should be noted that they are based on various regulatory legal frameworks: accounting is carried out in accordance with federal law dated November 21, 1996 No. 129-FZ “On Accounting” (as amended on September 28, 2010), accounting regulations, guidelines, accounting policy; the tax one is based on the Tax Code of the Russian Federation and orders of the Ministry of Finance of Russia and the Federal Tax Service of Russia, explaining certain rules. As a result, discrepancies are possible that give rise to permanent or deferred tax liabilities and assets.

The reflection of obligations for taxes and fees payable to the budget and extra-budgetary funds occurs on accounts 68 “Calculations on taxes and fees”, 69 “Calculations on social insurance and security”, 19 “Value added tax on acquired values” (Plan accounts of financial and economic activities of the organization, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n; as amended on November 8, 2010).

The credit of accounts 68 and 69 reflects the amounts of taxes, fees and social contributions accrued by the organization for a certain period. The debit of accounts 68 and 69 will reflect the amounts actually paid for the period, as well as tax deductions that are provided for certain types of taxes. Explanations to account 68 indicate that analytical accounting for this account is carried out by type of tax. The final credit balance on these accounts shows the organization's debt to the budgets different levels and off-budget funds on a certain date. This debt is formed at the expense of the enterprise. To summarize information, tax accounting registers are used.

The change in the tax burden occurs under the influence of tax planning methods. Let us consider their theoretical connection and influence in the form of specific tax optimization measures (Table 1).

Table 1. Relationship between tax optimization methods and tax risk levels

Optimization method for taxation	Impact on the tax burden	Nalo new risk
Use of the non-linear depreciation method (Article 259 of the Tax Code of the Russian Federation)	Redistribution in time: decrease in the current period, increase in the future period	Short. Possible unreasonable use of increasing coefficients
Recognition of interest on loans using obligations with comparable conditions (clause 1, article 269 of the Tax Code of the Russian Federation)	Decrease by reducing income tax	Average. There are problems in clearly defining comparable liabilities
Creation of reserves: for the repair of fixed assets (Articles 260, 324 of the Tax Code of the Russian Federation), for the payment of holidays, the payment of annual remuneration for length of service (Articles 255, 324.1 of the Tax Code of the Russian Federation)		Average. Possible unreasonable excess of reserves
The method of replacing relations: the sale of property by its preliminary contribution to the authorized capital and the further sale of this share (subclause 12, clause 2, article 149 of the Tax Code of the Russian Federation)	Reducing the tax burden by reducing VAT	Medium or high. Depending on the amount of the transaction, there may be a suspicion of the economic inexpediency of the transaction, and additional VAT may be charged
Holding method: separation of structural units into separate legal entities (one of the options)	The decrease in the tax burden is due to the fact that if newly created enterprises are under special tax regimes, it will be possible to reduce the amount of deductions from wages to non-budgetary funds, reduce the taxable base for property tax	Short. Possible problems that traditionally arise in relations with subsidiaries and affiliates

Methods for calculating and optimizing the tax burden

The calculation of the tax burden may have another important goal for the organization - forecasting the tax burden for the future period. For large enterprises, it is important to provide for the tax burden in future periods. It is important to assess how much taxes the organization will have to pay, for example, by expanding its activities.

Additionally, you can calculate the share of taxes in revenue, profit, payroll taxes in the wage fund, etc. All this should help the organization in tax planning of deductions to the budget. At the same time, it is also important to foresee various tax risks that may affect the increase in the tax burden.

The tax authorities consider the tax burden very simply and on an average basis by dividing all tax deductions by the taxpayer's revenue. But there are other methods as well. For example, you can refine the methodology of the Federal Tax Service of Russia and get a more advanced formula:

Tax burden \u003d The amount of taxes paid according to reporting data during the year × 100% / The amount of accounting revenue for the year excluding VAT and excises.

When applying each method, a lot of controversial issues arise. For example, whether indirect taxes or personal income tax should be included in the tax burden.

Let's try to highlight some interesting techniques.

Method 1. The generally accepted method for determining the tax burden on organizations is the calculation procedure developed by the Ministry of Finance of Russia, according to which the level of the tax burden is the ratio of all taxes paid by the organization to revenue, including revenue from other sales:

HH \u003d (NP / (V + VD)) × 100%,

NP - the total amount of all taxes paid;

B - proceeds from the sale of products (works, services);

VD - non-operating income.

Unfortunately, this calculation does not allow us to determine the impact of changes in the tax structure on the tax burden indicator. The tax burden calculated using this method characterizes only the tax intensity of products (works or services) produced by an economic entity, and does not give a real picture of the tax burden of the taxpayer

Method 2. There is a different methodology, which was proposed by E. A. Kirova in the article "Methodology for determining the tax burden on business entities", according to which:

the amount of taxes paid and payments to off-budget funds is increased by the amount of tax arrears. In other words, the tax burden is determined not by the taxes paid by the organization, but by the amount of taxes that must be paid, that is, the amount of accrued payments;

the amount of taxes does not include personal income tax, since it is paid by the employees of the organization, and the organization itself only transfers payments;

the amount of indirect taxes to be transferred to the budget is included in the tax payments when calculating, since they have a significant impact on the financial stability of the organization;

the amount of taxes correlates with the newly created organization's cost of production, which is defined as the difference between value added and depreciation. According to Kirova, the tax burden is divided into absolute and relative. The absolute tax burden is the sum of tax payments and payments to off-budget funds to be transferred by the organization, and is calculated as follows:

ANN \u003d NP + VP + ND,

where ANN is the absolute tax burden;

NP - tax payments paid by the organization;

VP - paid payments to off-budget funds;

ND - arrears on payments.

However, the absolute tax burden reflects only the amount of tax liabilities of a business entity and does not take into account the severity of the tax burden. To determine the level of the tax burden, Kirova proposes to use the indicator of the relative tax burden, which is calculated as the ratio of the absolute tax burden to the newly created value. In other words, the amount of tax payments is correlated with the sources of their payment.

The newly created value of the organization's output is determined as follows:

VSS \u003d B - MZ - A + VD - BP

VSS \u003d FROM + NP + VP + P,

where VSS is the newly created value;

B - proceeds from the sale of products, works or services (including VAT);

MZ - material costs;

A - depreciation;

VD - non-operating income;

VR - non-operating expenses (excluding tax payments);

FROM - wages;

NP - tax payments;

VP - payments to off-budget funds;

P is the profit of the organization.

In this case, the relative tax burden is determined by the following formula:

ONN \u003d (ANN / BCC) × 100%.

On the positive side, the following can be mentioned: the amount of newly created value is not affected by taxes paid. In addition, all tax payments paid directly by the organization are included in the calculation. At the same time, the objectivity of the calculation does not depend on industry specifics or on the size of the company.

However, when using this method there is no way to qualitatively predict changes in the indicator depending on changes in the number of taxes, their rates and benefits.

Method 3. Another interesting way to calculate the load is offered by M. I. Litvin in the article “Tax burden and economic interests of enterprises”. The methodology includes such indicators as the number of tax payments, their structure and collection mechanism. The amount of tax payments includes all taxes paid by the organization, including personal income tax.

HH = ( SUM(NP + VP) / SUM IP) × 100%,

where SUM(NP + VP) - the amount of accrued tax payments and payments to off-budget funds;

SUM IP - the amount of the source of funds for paying taxes.

Lytvyn proposes to calculate the tax burden for the above groups of taxes in relation to the corresponding source of payment. A common indicator for all taxes is value added (VA), which is calculated as follows:

DS \u003d B - MZ

DS \u003d OT + NP + VP + P + A.

This method of calculating the tax burden has practical significance, since it allows you to determine the share of taxes in the organization's revenue, profit and wages, depreciation, taxes and net profit in each ruble of created products. The negative point is that personal income tax is included in taxes, although the organization acts as a tax agent.

There are also more complex methods, but, according to the author, the load should be calculated first of all as advised by the tax authorities, and only then, for the purposes of, for example, internal audit, take into account more detailed indicators.

Method 4. The following methodology allows you to determine the tax burden as a function of the type of production, which varies depending on fluctuations in the cost of material resources, wages or depreciation. In this case, the tax burden is defined as a share of the added value given to the state, and taxes are correlated with the source of their payment. The value added is calculated according to the following formula:

DS \u003d A + (FROM + SV) + VAT + P,

where DS - value added;

A - depreciation;

FROM - wages;

CB - insurance premiums;

VAT - value added tax;

P - profit.

Revenue is defined as the sum of value added and material costs according to the formula:

B \u003d DS + MZ.

This technique involves the use of the following structural coefficients:

- the share of wages in value added (including payroll), calculated by the formula:

K from = (OT + insurance premiums) / DS;

— share of depreciation in value added, calculated by the formula:

K a \u003d A / DS;

— share of value added in gross revenue, calculated by the formula:

K o \u003d DS / V.

Under the current taxation system, the organization pays the following main taxes:

— VAT (calculated at a rate of 18%):

VAT \u003d (DS / 118%) × 18% \u003d 0.153DS;

- insurance premiums:

Insurance premiums = (DS / 134%) × 34% × K from = 0.254DS × K from;

- personal income tax:

personal income tax = 0.13 × (1 - (0.356 / 1.356)) × K from × DC = 0.096DS × K from;

- income tax:

N pr \u003d 0.20 × (1 - VAT - K from - K a) × DS \u003d 0.20DS × (0.847 - K from - K a).

The sum of the main taxes paid by the organization makes it possible to determine the tax burden as the share of value added spent by the organization on tax payments, according to the formula:

HH = VAT + Insurance premiums + Np + Npr.

Thus, according to this method, the amount of taxes is correlated with the value added, that is, with the source of income, but the calculation includes the tax on personal income and does not take into account the impact of property tax, payments for the use of natural resources, land tax.

Method 5. There is a technique that is a modification of the previous one. Its main principles are as follows.

The calculation includes all tax payments to be transferred by the organization to the budget and extra-budgetary funds, that is, the amounts of not made, but accrued payments, since the determination of the tax burden on the amounts of taxes actually paid reduces the actual level of the tax burden due to a possible discrepancy for one reason or another of the accrued and actually transferred according to the ownership of tax payments.

Personal income tax is not included in the calculation as not related to the tax burden on the organization, since it is a tax agent.

The added value of products, calculated by the formula:

DS \u003d B - MZ,

is the common denominator against which tax payments are related.

In addition to the above coefficients (wage and depreciation), in this methodology, additional structural coefficients are introduced:

the share of taxes attributable to the cost of production, with the exception of insurance premiums (since they are already included in the wage rate), in value added, calculated by the formula:

K o \u003d H ss / DS,

where H ss - the amount of taxes related to the cost of production;

- the share of taxes related to non-operating expenses and reducing the organization's profit before tax (property tax, advertising, etc.), calculated by the formula:

K npr \u003d N pr / DS,

where H pr - the amount of taxes related to non-operating expenses.

The calculation of VAT and insurance premiums is carried out similarly to the previous method using the formula:

VAT \u003d (DS / 118%) × 18% \u003d 0.153DS,

Insurance premiums \u003d (DS × K from / 134%) × 34% \u003d 0.254DS × K from.

The formula for determining corporate income tax should be adjusted for the amount of taxes attributable to the cost of production and paid from the profit of the organization:

N pr \u003d 0.20 × (DS - VAT - (OT + insurance premiums) - A - N ss - N pr).

By applying the above structural coefficients, the formula for determining corporate income tax can be transformed as follows:

N pr \u003d 0.20 × DS × (0.847 - K from - K a - K ncc - K npr).

The total tax burden is determined as the amount of taxes payable according to the formula:

HH \u003d VAT + Insurance premiums + N pr + N ss + N pr.

For the reasons stated above, personal income tax is excluded from the calculation.

In addition, this methodology also assumes the use of a cash withdrawal coefficient, which is the ratio of accrued tax payments to the financial resources actually received by the organization, which is calculated by the formula:

NN \u003d (NP / DS - KB) × 100%,

where NP - accrued tax payments to the budget and off-budget funds (excluding income tax);

DS - the amount of money received by the organization for the reporting period;

CB - borrowed funds (credits) attracted by the organization in the reporting period.

For optimal tax planning, an organization needs to calculate the tax burden on its activities at least once every six months. Having calculated such an indicator, an organization can decide, for example, to optimize taxation using the benefits provided by law. This article discusses one of the methods for calculating the tax burden, which is recommended by the authorities.

Let us determine the impact of taxes paid by the organization on the efficiency of Agrotorgservis LLC.

EXAMPLE

To assess the tax burden in Agrotorservis LLC, we will conduct a comparative tax analysis. The tax analysis will be carried out in two stages.

First step tax analysis is the analysis of the absolute tax burden on Agrotorgservis LLC.

To do this, consider the dynamics of the amounts of taxes and fees of Agrotorgservis LLC for 2009-2010. (Table 2).

Table 2. Taxes paid by Agrotorservice LLC in 2009-2010

As can be seen from Table. 2, the total amount of taxes paid in 2010 amounted to 7082 thousand rubles, which is 1581 thousand rubles. more than in 2009 Growth rate total amount taxes amounted to 128.7%. The highest growth rates are noted for income tax - 172.4% (or 473 thousand rubles), as well as for personal income tax - 170.9% (or 502 thousand rubles).

The increase in income tax is due to the increase in the volume of activities and the growth of taxable profit. The personal income tax increased due to the growth of the payroll fund and the reduction in the number of staff.

Table 3. Structure of taxes of Agrotorgservis LLC in 2009-2010

As can be seen from Table. 3, the largest share in the structure of taxes is occupied by VAT. Its share in 2010 is 34.1% of all payments of the enterprise, which is 5.7% less than in 2009.

The share of the unified social tax (insurance contributions) in 2010 is 26.3%, which is 2.1% less than in 2009. The share of income tax in 2010 increased by 4% and amounted to 15.9%. Personal income tax in 2010 also increased by 4.2% and occupies a share of 17.1%.

Property tax occupies the smallest share in the structure of tax payments and in 2010 is 6.7%, which is 0.4% less than in 2009. Thus, in 2010 compared to 2009, the increase in the amount of tax on income from individuals and income tax led to an increase in these taxes in the structure.

Based on the first stage of the tax analysis, it was possible to find out that the enterprise bears the greatest burden by paying VAT, as well as the unified social tax.

Second stage comparative tax analysis is the analysis of the relative tax burden on the enterprise.

To do this, we group the taxes paid by the enterprise by types of sources of payment of tax funds (Table 4).

Table 4. The structure of the tax burden of Agrotorgservis LLC depending on the source of payment of taxes and fees in 2009-2010

As can be seen from Table 4, the structure of the tax burden, depending on the source of tax payment, is represented by 4 groups.

The largest share is occupied by taxes included in the cost. Their share in 2010 was 43.3%, which is 2.2% more than in 2009. The share of indirect taxes is 34.1%, which is 5.7% less than in 2009.

The calculation of the structure of the tax burden depending on the source of payment of taxes and fees is necessary to calculate the analytical coefficients of the tax burden. Let's calculate these indicators (Table 5).

Table 5. Analytical coefficients of the tax burden of Agrotorgservis LLC in 2009-2010

Tax	2009	2010	Change
Tax	2009	2010
The ratio of the amount of all indirect taxes and fees to sales proceeds
The ratio of the sum of all direct taxes and fees to sales proceeds
The ratio of the amount of corporate income tax to sales proceeds
The ratio of income tax and property tax to the amount of balance sheet profit
The ratio of the amount of taxes and fees levied on net profit to the amount of net profit
The ratio of the amounts of taxes and fees included in the cost of production to the value of the cost
The ratio of the amounts of all taxes and fees to sales proceeds × 100

The obtained analytical coefficients are stable quantitative characteristics, the dynamics of which allows us to draw conclusions about the trends that have developed in the system of taxation of the enterprise. As can be seen from the table, the ratio of indirect taxes to revenue in 2010 decreased by 6.9% (100% - 93.1%). This trend is also observed in relation to the amounts of taxes and fees levied on net profit. For the rest of the coefficients, there is an increase in the tax burden in 2010 compared to 2009.

On the basis of the calculated coefficients, it can be concluded that, in general, the tax burden in 2010 increased. This can be explained by a decrease in the enterprise's debt on taxes and fees from 204 thousand rubles. up to 29 thousand rubles (line 624 of the balance sheet liability). The overall tax burden on revenue shows that for every 100 rubles. taxes in 2010 accounted for 3.167 rubles. sales revenue. Moreover, the data in the table show that in 2010 the tax burden on revenue increased by 108.7%. Thus, based on the calculated data, it can be concluded that, in general, the tax burden in Agrotorservice LLC has an acceptable level.

Minimization of tax payments

So, as noted above, tax optimization involves minimizing tax payments (in the long and short term for any issue), as well as avoiding penalties from the fiscal authorities, which is achieved by the correct calculation and timely payment of taxes.

Tax minimization is a misleading concept. In reality, of course, the goal should not be to minimize (reduce) taxes, but to increase the profit of the enterprise after taxation.

The goal of minimizing taxes- not a decrease in any tax as such, but an increase in all financial resources of the enterprise. Optimization of the company's tax policy makes it possible to avoid overpayment of taxes at any given time, albeit not by much, but, as you know, today's money is much more expensive than tomorrow's. In conditions of high tax rates, incorrect or insufficient accounting of the tax factor can lead to very adverse consequences or even cause the bankruptcy of the enterprise. The situation when an enterprise pays taxes “on the forehead”, that is, following the letter of the law formally, without reference to the peculiarities of its own business, is becoming less and less common and indicates that no one has worked on taxes at the enterprise.

The reduction of tax payments only at first glance leads to an increase in the size of the profit of the enterprise. This dependence is not always so direct and immediate. It is quite possible that the reduction of some taxes will lead to an increase in others, as well as to financial sanctions from the regulatory authorities. Therefore, the most effective way to increase profitability is not to cut taxes mechanically, but to build an effective enterprise management system. As practice shows, this approach provides a significant and sustainable reduction in tax losses in the long term.

As mentioned above, the state provides many opportunities to reduce tax payments. This is due to the tax incentives provided for in the legislation, the presence of various taxation rates, and the existence of gaps and ambiguities in the legislation, not only because of the low legal qualifications of legislators, but also due to the impossibility of taking into account all the circumstances that arise when calculating and paying a particular tax. .

The main methods of reducing the tax burden of an enterprise

All methods used in practice to reduce the tax burden can be divided into two main groups depending on the nature of their occurrence:

1. legal, due to the presence of tax benefits, the legally granted right to the taxpayer to choose various taxation options, the presence of conflicts in tax legislation, as well as the unsettledness of certain taxation options;

2. economic, based on changes in the financial and economic indicators of the enterprise, such as the volume of products, revenues, profit margins, payroll, etc.

The division into these two groups is caused by the dual nature of the functioning of the enterprise taxation system.

Brief description of economic and legal methods tax burden minimization view in table 1

Table 1.3 - Comparative assessment of methods for reducing the tax burden

№	Indicator	Methods to reduce the tax burden
Legal	Economic
	Cause	- availability of tax benefits; – legislative provision to the taxpayer of the right to choose various taxation options; existence of conflicts in the tax legislation; specific taxation options not regulated by tax legislation	Taxing different economic elements with separate taxes at different rates
	Possibility of application	Limited	Not limited
	Produced effect	Reducing the amount of tax liabilities and postponing the time of their occurrence	Reducing the amount of tax liabilities
	Basic Methods	- optimization through the development of an order on accounting policies; – optimization through the contract; - through the replacement or separation of relationships; – application of benefits; – offshore method or preferential enterprise method	– change in profitability; – change in the cost structure
	Efficiency	Theoretically up to 100%	Up to 20%
	The risk of application of measures of responsibility by the state	Significant	Is absent
	Countermeasures from the state	– filling in “gaps” in tax legislation; - presumption of taxability; – the right to appeal by tax and other authorities; - the doctrine of "being over form"; - business purpose doctrine.	Changes in the composition and structure of the tax system of the state

Currently, the peculiarities of domestic tax legislation allow enterprises to apply the following main methods of reducing the tax burden :

1. Method of optimization through the development of an order on scientific policy;

2. Method of optimization through the contract;

3. The method of minimizing taxation through the replacement or separation of relations;

4. Method of deferred tax payment;

5. Method of direct reduction of the object of taxation;

6. Offshore method;

7. Application of benefits or a method for choosing the optimal taxation regime.

Let us consider in more detail the above methods of reducing the tax burden.

Optimization method through the development of an order on scientific policy

The essence of this method lies in the fact that when developing an order on accounting policy, the enterprise has the right to choose various conditions taxation such as:

· the choice of the procedure for recognizing income and expenses on a cash basis or an accrual basis, which affects the procedure for determining the tax base for corporate income tax;

· choice of depreciation method for fixed production assets. The use of the accelerated depreciation method increases the amount of depreciation and, therefore, increases the amount of expenses, which ultimately reduces taxable income.

Methods for reducing the tax burden by developing an order on accounting policies are most common in domestic enterprises. The right to choose the accounting policy of the enterprise is granted by the legislator and, therefore, the use of this technique is the safest for enterprises. The main provisions of the method of optimizing the tax burden through the development of an order on accounting policies are presented in table 1.3.1

Table 1.3.1 - The impact of accounting policy elements on the taxation of an enterprise

№	Elements of accounting policy	Alternative Accounting Methods	Influence not taxation
	Valuation of stocks and calculation of the actual cost of material resources in production	a) at full cost b) according to the FIFO method; c) by the LIFO method; d) at the cost of a unit of purchased resources
	Depreciation on fixed assets	a) linear method; b) non-linear method
	Creation of reserves for future expenses and payments	a) the creation of reserves for the payment of vacations, based on the results of work for the year, for the repair of fixed assets; b) lack of reserves
	Accounting for the cost of repairing fixed assets	a) inclusion of costs in the cost of the reporting period; b) creating a reserve for future costs to include them in different reporting periods; c) accumulation of costs as part of deferred expenses without creating a reserve
	Method for determining the proceeds from the sale of products for tax purposes	a) cash method; b) accrual method

Note

– increasing the impact of taxation;

– reducing the impact of taxation;

– the equidirectional nature of the impact on taxation.

Relationship replacement method

As a rule, the same economic goal (acquisition of property, income, etc.) can be achieved in several ways. The current legislation does not restrict an economic entity in choosing the form and individual terms of a transaction, choosing a counterparty, etc. Due to the discretion of civil law, the parties may conclude any contract containing any conditions, if it does not contradict the general meaning of civil law. The entrepreneur has the right to independently choose any of the acceptable options, taking into account the efficiency of the operation, both in purely economic terms and in terms of taxation.

The method of replacing relations is based on this: an operation that provides for onerous taxation is replaced by an operation that allows you to achieve the same or as close as possible goal, and at the same time apply a more preferential taxation procedure.

Any civil law contract contains essential conditions that make it possible to distinguish this type of contract from another. In addition, each contract is characterized by its special order of execution. In this regard, it should be specially noted that it is the legal relations (the whole range of rights and obligations) and all the essential terms of the contract that should be replaced, and not just the formal side of the transaction (for example, the name of the contract). That is, the replacement should not contain signs of pretense or fictitiousness. The entire contract is subject to replacement, and all the actual actions of the parties must testify to the execution of this particular contract.

The following examples illustrate the effect of the replacement method.

1. Replacement of the contract for the sale of fixed assets
for a financial lease. Tax optimization in this case is achieved in the following way. Instead of acquiring a fixed asset under a sale and purchase agreement, it is acquired under a finance lease agreement. Moreover, the fixed asset should be accounted for on the balance sheet of the lessee. As a result, the latter has the right:

- apply a multiplying factor of 3 to the depreciation rate;

- Lease payments directed to the purchase of a fixed asset should be included in the expenses taken into account for tax purposes.

Under the normal scheme, only depreciation can be taken into account as expenses.

1. Replacement of the fixed asset purchase and sale agreement with a lease agreement. This scheme is in some way a derivative of the first one, but at the same time it can have independent meaning. It can be used when a natural person is a party to the contract. The fact is that from January 1, 2002, in connection with the entry into force of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation, it is possible to include in expenses and, accordingly, reduce profits by the amount of payments for renting property from individuals. This is due to the fact that, in accordance with paragraph 10 of Article 264 of the Tax Code of the Russian Federation, rental (leasing) payments for leased (accepted for leasing) property are taken into account in expenses. Previously, in accordance with the provisions of the Regulations on the composition of costs, the cost included the cost of renting fixed assets, not property.

2. Replacing one-off incentive payments with a performance-based bonus
work provided for by the systemic position of the enterprise.

Very often, enterprises pay their employees personal and one-time bonuses to wages based on the production results of the enterprise's work on individual orders of the head in the absence of systemic provisions on wages. There are also payments that are not related to the production activities of the enterprise at all, for example, bonuses for birthdays, anniversaries, special bonuses for non-smokers, etc.

It should be borne in mind that these payments are not subject to attribution to expenses taken into account in income taxation. Also, the considered payments are included in full in the base for calculating the unified social tax on the basis of Article 236 of the Tax Code of the Russian Federation.

Thus, bonuses based on the results of the enterprise’s work that are not provided for by the current system provisions, and bonuses not related to the production activities of the enterprise, are paid from the net profit and are subject to inclusion in the base for calculating the unified social tax.

These payments can be quite simply replaced by bonuses paid according to the results of the enterprise, provided for by the system provisions. To do this, it is necessary to adopt the appropriate provisions on bonuses, or to prolong all the current Regulations for a year when approving the order on accounting policies.

In this case, the premiums paid are subject to deductible expenses.

Relationship Separation Method

The relationship splitting method is based on the replacement method. Only in this case, not the entire business transaction is replaced, but only part of it, or the business transaction is divided into several. The separation method is used, as a rule, in cases where a complete replacement does not allow achieving a result that is closest to the goal of the original operation.

The application of the separation method can be illustrated by the following examples.

1. Separation of the operation for the reconstruction of the building into the actual reconstruction and overhaul.

According to Article 257 of the Tax Code of the Russian Federation, the costs of the enterprise for the reconstruction of depreciable property increase the initial cost and are taken into account for tax purposes through depreciation. At the same time, capital repairs are taken into account for tax purposes in the reporting period in which they were made (Article 257 of the Tax Code of the Russian Federation).

As a rule, during the reconstruction of industrial premises of medium and small businesses (offices, shops, etc.), the premises acquire completely different characteristics. In this case, it is impossible to completely replace the contract for the reconstruction of the premises with a contract the subject of which is a major overhaul, since it will be very difficult to prove to the tax authorities the "current repair" nature of the work performed.

But the division (partial replacement) of the reconstruction into the actual reconstruction and overhaul, subject to the general conditions for attributing costs to the cost price, will allow including part of the costs incurred in the cost of products (works, services).

Two independent contracts are concluded with the construction organization - for reconstruction and overhaul. It must be taken into account that the objects of the work performed must be different. For example, for rooms 1, 2, 3, converted into a trading floor (it is planned to demolish internal partitions, replace floors, etc.), a contract for reconstruction is concluded. For rooms 4, 5, 6, which will be used as offices for employees, a contract for a major overhaul is concluded.

2. Separation of the contract for the sale of property into the actual contract of sale and the contract for the provision of information and consulting services.

When acquiring property, it is possible to divide the payment amounts into payments on two grounds, for example, 80 percent of the cost is paid under a sale and purchase agreement, and 20 percent - under an agreement for the provision of information and consulting services on the main production activities of the enterprise.

In this case, the amount paid under the contract for the provision of information and consulting services is credited at a time to the cost of products (works, services), VAT paid to the seller of services is credited to budget settlements.

The effect of such an operation can be achieved as follows:

- the value of the property and, accordingly, the property tax decreases;

- in terms of services, expenses are reduced at a time, and not through depreciation over a number of years;

- if the property is purchased for capital construction and is accounted for on account 08 "Capital investments", then the VAT amounts (in terms of services) will also be written off immediately, and not after the facility is put into operation.

At the same time, it should be understood that there is a danger of recognizing this transaction as imaginary. However, if the seller and service provider are different legal entities, or contracts of sale and provision of services will be significantly separated in time, it will be difficult to prove the connection between these two transactions. In any case, this operation requires careful and correct execution.

offshore method

The offshore method (tax haven) or the preferential enterprise method, which allows to reduce the amount of tax liabilities for the whole enterprise, through the use of a simplified taxation system, registration of an enterprise in regions of preferential taxation, etc.

The offshore method is understood as a set of methods that basically use the transfer of the object of taxation under the jurisdiction of a milder taxation regime. There are several categories of ways to transfer the object of taxation:

Territorial offshore method. This method is based on the use of offshore in the traditional sense and consists in transferring the object of taxation (individual operations, activities in general, property, etc.) to a territory that has a more preferential taxation regime.

The legal basis for the functioning of territorial offshore mechanisms is the principle of territorial tax residency adopted by the legislation of the Russian Federation (limitation of the effect of tax legislation to a certain territory - the territory of the Russian Federation, the territory of a subject of the federation, the territory subordinated to local authority authorities).

1. Transfer of profits to an offshore company through a commission or commission agreement.

An enterprise located outside the offshore zone (hereinafter referred to as the Company) instructs an offshore company (hereinafter referred to as the Company) on its own behalf, but at the expense of the Company, to sell certain goods (a commission agreement is concluded).

The amount of the Company's remuneration as a commission agent is set in the amount of the maximum possible part of the profit from the sale of goods.

Since the Company's costs for the execution of the order are minimal (in fact, the company can sell the goods without the participation of an intermediary), the entire amount of remuneration will be the Company's profit taxed at the minimum rate.

2. Transfer of profits to an offshore company through the conclusion of a contract for the provision of consulting services.

The contract for the provision of information and consulting services is one of the most effective tools tax optimization.

An agreement for the provision of consulting services is concluded between the Enterprise (customer) and the Company (executor). The enterprise, subject to all the requirements of the legislation on the basis of sub. 15 p. 1 art. 264 of the Tax Code of the Russian Federation will attribute the costs of paying remuneration to the contractor as expenses, and the VAT paid for settlements with the budget. It is almost impossible to control the fact of provision and content of information and consulting services, therefore, the Company's costs for the provision of services can be minimized. The amount of remuneration will be the profit of the Company taxed at the minimum rate.

3. Transfer of objects of taxation by creating an offshore dealer company.

The use of an exclusive dealer who purchases the company's products at prices close to the cost price and sells them in transit at market prices, leaving the dealer with almost all the profit, is widely used to "pump out" funds from the company. However, this scheme can also be used for the benefit of the enterprise - by establishing a dealer in an offshore zone. In addition to profit tax optimization, in this scheme, in terms of the dealer's margin, VAT, user tax are reduced highways and local taxes, the object of taxation of which is the volume of sales.

A rather complicated issue of applying all offshore schemes is the way to "extract" accumulated funds from an offshore company. Legal and reasonable ways of using these funds are interest-free lending to the Company, payment of dividends to the founders of an offshore company who are the founders of the Company "concurrently", placement of funds on bank deposits, etc.

Dividend scheme

One of the popular varieties of "earning" schemes is the registration of payments to employees in the form of dividends, which allows you to pay personal income tax at a rate of 9% (clause 4 of article 224 of the Tax Code of the Russian Federation), and UST is not paid at all (clause 1 of article 236 of the Tax Code of the Russian Federation).

In a simplified version, such a scheme looks as follows. A new firm is created, in which the employees of the company acquire shares at a low nominal value. The profits from the parent company are then transferred to the newly created firm and distributed as dividends to employee shareholders.

As a rule, when using a dividend scheme, profits distributed as dividends are earned by those organizations that have switched to a simplified taxation system at a rate of 6% or pay a single tax on imputed income (UTII). In such a situation, the amount of taxes paid on profits that will be distributed as dividends will decrease and the scheme will become even more effective.

Bonus Scheme

The bonus scheme is similar to the dividend one. It can be used in the event that among the founders of the organization in which the employees are registered, there is a company that owns a share in the authorized capital of the organization of more than 50%. This parent company transfers funds to the company free of charge to finance its activities. Such an operation for the company - the recipient of funds does not entail an additional obligation to pay VAT (Article 146 of the Tax Code of the Russian Federation) and income tax (clause 11, clause 1 of Article 251 of the Tax Code of the Russian Federation). The company distributes the money received among its employees in the form of gratuitous financial assistance (preferably based on the decision of the general meeting of participants).

These payments are subject only to personal income tax (PIT) at a rate of 13%. UST is not paid, since formally these payments are gratuitous financial assistance, and not wages (Article 236 of the Tax Code of the Russian Federation). To avoid problems with the tax office, it is better to make a decision on issuing financial assistance to employees at a meeting of the founders (shareholders) of the company.

But this scheme is effective when the parent company's profit tax rate is low (in particular, a foreign offshore company can act as the latter; a company using a simplified taxation system or paying a single tax on imputed income).

The bonus scheme, as a rule, is used in cases where the income tax is an insignificant amount (for example, if the founder is a foreign organization registered in an offshore zone, or a company that has switched to a simplified taxation system or pays a single tax on imputed income).

As can be seen from the above diagrams, the competent use of the opportunities provided by tax legislation will optimize payroll taxes and reduce the tax burden.

percentage scheme

The point of interest schemes is to pay most of the income to employees in the form of interest on bills or bonds.

In a simplified version, the diagram looks like this. In addition to the main company "A", a company "B" is created. The new organization issues its own interest-bearing bill to firm A and receives money from it in the amount of the face value of the bill. Firm A then enters into an agreement with the employee to purchase and sell the promissory note at face value. After the expiration of the period for which the bill was issued, the employee presents it for redemption to the company "B" and receives the face value of the bill and interest. After that, the employee pays the company "A" for the bill.

Interest income is taxed at the employee at a rate of 13%, and UST is not paid (such payments are not remuneration for labor or for the provision of services). In addition, the amount of interest reduces (within the limits established by Article 269 of the Tax Code of the Russian Federation) the taxable profit of the company "B". Consequently, the tax burden when using the percentage scheme consists only of the amount of income tax and is equal to 14.94%.

Scheme steps:

1) The DF issues its promissory note (interest) to the SC as security for the loan;

2) the employee buys this bill from the ledger with a deferred payment;

3) the employee, within the period established by the promissory note, presents it for repayment of the DF (nominal value of the promissory note + interest);

4) the employee pays the face value of the GK bill.

Effect: interest income is subject to personal income tax at a rate of 13%, and UST is not paid. In addition, the DF has the right to reduce the amount of interest within the limits of Art. 269 of the Tax Code of the Russian Federation its taxable profit.

Chapter 1 Minimization of the tax burden as a direction for improving the taxation system of an enterprise

Each language as a system has its own structure, consisting of the so-called language subsystems. A language subsystem is a kind of language (a form of existence of a language), which has its own speakers, scope of use and performs a certain set of social functions. For example, traditionally the following subsystems are distinguished in the national language: literary language, territorial dialects, urban vernacular, social and professional jargons, styles. Some researchers distinguish colloquial speech as an independent subsystem of the language. Language subsystems form the national language. The set of linguistic subsystems used in a given language community is in a relationship of functional complementarity and is an element of the corresponding social and communicative system. Usually, each native speaker knows several language subsystems [Dictionary of sociolinguistic terms, 2006, p.215].

Speaking about the subsystems of the national language, we are faced with the concept of "sociolect". The concept of a sociolect as a subsystem of the national language appeared in sociolinguistics in the middle of the 20th century. The term "sociolect" itself is formed from two parts - "socio-", indicating the attitude towards society, and the second component of the word "dialect"; it is, in essence, a one-word contraction of the phrase "social dialect".

A sociolect is a set of linguistic features inherent in any social group - professional, class, age - within one or another subsystem of the national language. Examples of sociolects are the speech features of soldiers (soldier jargon), schoolchildren (school jargon), criminal jargon, hippie slang, student slang, the professional “language” of those who work on computers, various slang.

The term "sociolect" is convenient for designating diverse and dissimilar language formations, which, however, have a common feature that unites them: these formations serve the communicative needs of socially limited groups of people.

Sociolects do not represent complete systems of communication. These are precisely the features of speech - in the form of words, phrases, syntactic constructions. The basis of sociolects - vocabulary and grammar - usually differs little from that characteristic of a given national language.

Vocabulary foreign words edited by N.G. Komleva gives the following definition: “Sociolect - (lat. socius - comrade, companion + dialectos - dialect) - a linguistic variant linguistic usage characteristic of a particular social group and speech situation; sociolects make up professional and other socially conditioned types of language differences, as well as age, gender and other ( for the most part lexical)” [Komlev, 2006, p.145].

Accordingly, the social dialect (sociolect) includes such varieties of language as

1) professional jargon

2) various group jargons.

In our work, we touch on one of the varieties of sociolects - jargon.

There are several different views on the problem of defining social varieties of speech called jargons. So, the Modern Explanatory Dictionary of the Russian Language by T.F. Efremova defines the word "jargon" as the speech of any social or professional group, containing a large number of words and expressions peculiar only to such a group, including artificial, sometimes conditional [Efremova, 2010, p.132].

Let us turn to the definition of the word "jargon", given in the Explanatory Dictionary of the Russian Language, edited by S.I. Ozhegov.

Zhargomn (fr. jargon) - sociolect; differs from the common language in specific vocabulary and phraseology, expressiveness of phrases and the special use of word-formation means, but does not have its own phonetic and grammatical system. Slang words or expressions are called "slang".

Jargon is a narrower term for a type of sociolect. Jargon is interpreted as a kind of language, a social dialect that differs from the national language in a special way. lexical composition, phraseology. Essential feature jargon is that it is used by certain social, professional or other groups united common interests.

Jargon as a variant of the national language always has a limitation from the point of view of its speakers. So, the carriers of youth jargon are “united” by their age; jargon speakers programmers - a profession. From here, we can say that the language of the Magic players is jargon, as it unites the players according to the principle of the hobby they are engaged in (Playing Magic).

It is obvious that the language of Magic players is characteristic of a certain social group (group of players) and is used in certain speech situations(situations of communication between players during the game and outside of this process). Also, the language of Magic players is distinguished by specific vocabulary (in English these are the words "tobounce" (« bounce", raise a card from the field to its owner's hand), "cantrip"(play a card that allows you to draw another card from your library), "manacurve" - « mana curve”) and expressiveness of turns ( English sentence "My Karn will eat your island, reducing it"s loyalty to three."). Therefore, the language of Magic players is jargon.

Chapter 1 Conclusions

The concept of "game" is used in various fields: psychology and pedagogy, sports, game theory, military affairs. When used in each of these areas, the word "game" takes on different connotations.

There are many classifications of games based on different approaches to their study. One of major classifications games by external and internal features is presented in this study, describes the structural features of the collectible card game "Magic: theGathering" and a certain position in the system of games. "Magic: theGathering" is a competitive non-utility intellectual board strategy game that belongs to the type of collectible card games.

The game is the source of active functioning jargon. In this regard, the work considered various definitions concepts of "sociolect" and "slang" and established the relationship between these concepts. A sociolect is a subsystem of the national language that serves the communicative needs of socially limited groups of people. Jargon is a kind of sociolect. It is used in speech by certain social, professional or other groups.

The language of Magic players is characteristic of a certain social group (group of players) and is used in certain speech situations (situations of communication between players during the game and outside of this process). Also, the language of Magic players is distinguished by specific vocabulary and expressiveness of turns. Based on this, it was concluded that the language of Magic players is jargon.

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The history of youth jargon goes back far from decades, and not even centuries, but millennia. Study of ancient Russian monuments makes us come to the conclusion that even in those distant times, when the Russian language was just emerging, jargon already existed. To begin with, let's define what it is all the same - jargon, slang, youth slang? The explanatory dictionary of the Russian language gives the following definition: "jargon is the speech of some social or other group united by common interests, containing many words and expressions that are different from the general language, including artificial, sometimes conditional." The "Universal Encyclopedia of Cyril and Methodius" gives a different interpretation: "jargon - (French jargon), social variety speech, which differs from the national language in specific vocabulary and phraseology (cf. slang). Sometimes the term "jargon" is used to refer to distorted, incorrect speech. "The university textbook on the modern Russian language gives a third interpretation. As you can see, the answer to this question is far from unambiguous.

As already mentioned, jargon existed in ancient times, when the actual "literary" speech was just beginning to take shape. These were also buzzwords - cabals, understood only in certain groups(blacksmith jargon, for example), and apt expressions that now live in the form of sayings and proverbs. Interesting examples can be found in the Life of Archpriest Avvakum. The language of this work can generally be considered a unique example of a living spoken language. Ancient Russia. Here, for example, is how he figuratively describes the sudden "conversion" of one of the libertines: the light is our breadwinner!" And I resisted that: "Wonderful! just now he was a son of a bitch, but now he was a father! Greater in Christ, this is a sharp shelepuga: your husband soon obeyed!" Figurativeness, accuracy are given to the characterization by such examples of jargon as "whore's son" (decoding is not required), "big" - "probably should be", "shelepuga" - " whip".

Even in those distant times, the main "producer and supplier" of jargon was the youth. At all times, it was important for young people to have "their own language", incomprehensible to the uninitiated. Language served as an identifier - your own or someone else's? Can you trust or should you beware? In addition, when a child grew up and was actively involved in the life of society, he began to actively learn professional jargon, depending on the case in which he was engaged.

As the language changed, so did the jargon. New professions, new household items appeared, people spent their leisure time in different ways, respectively, they united in groups in different ways. Now, probably, it is impossible to list all the existing types of jargon: starting from groups that are traditionally "outside society" (thieves' jargon, jargon of drug addicts, prostitutes, criminals, etc.), and ending with "cream of society" (jargon of musicians, writers , politicians, etc.). youth slang

Interest in the study of youth slang arose as early as the jargon itself. Work on the analysis of "colloquial" (namely, linguists attributed jargon to this style of speech) was carried out back in the 19th century. For the first time, an attempt to describe and classify jargon was presented in Mikutsky's dictionary. Dahl's famous dictionary gives even more data on this topic. It presents the following types of jargon: the language of the ofenes (travelling merchants-pedlars) as the language of a "professional group", the baize language (the language of urban pickpockets) as a cross between the language of a professional group and thieves' slang, and the language of declassed representatives of society, completely incomprehensible to the uninitiated ( thieves, beggars, etc.)

"Baiky language (from tales, cloth, burry or from the verb bait) or music, a fictional, laconic language of metropolitan mazuriks, thieves and pickpockets, something like Offenian; there are even a few words in common, for example. Molding, scarf; but for the most part invented their own: butyr, policeman; pharaoh, watchman; stukants, freckles, watches; bench, horse; walk to the music, speak in fable language; sing, bury, bribe servants; rip a thing, pass hastily; stirrup, danger; warbler, crowbar; pigeons, linen in the attic; a sack, a buyer of stolen goods, etc."

Most of the other studies have been mainly concerned with the description and classification of the language of various professional and social groups: thieves, beggars, artisans, etc. Moreover, the language of thieves received the greatest interest. After the release in 1908 of the dictionary by VF Trakhtenberg, entitled "Thieves' Music" and including about four hundred vocabulary units, such dictionaries appeared like mushrooms after rain.

It so happened that all subsequent "compilers" simply rewrote his dictionary as the most famous and popular, then put their name and handed over the book to print.

After the revolution, new works began to appear, devoted mainly to the "new proletarian language". In 1918, the Living Word Institute was opened, dealing with the problems of social dialectology. Along with a lot of empty, "near-scientific" works, interesting and worthy studies are published. Here you can name such works. as an article by G. Vinogradov "Children's thieves' language (Argot)" (1926), a report by S. Ya Kaporsky "Thieves' jargon among schoolchildren: Based on a survey of Yaroslavl schools" (1927), a dictionary "From the lexicon of Rostov homeless children and tramps" (1929) . But by the mid-30s, this topic was declared "unworthy of attention" and interest slowly subsided. And if no, no, and if some philologist becomes interested in this topic, then the work necessarily required a “cover” such as concern for the culture of speech of the younger generation or a desire to help the state. The jargon of thieves and criminals was more or less described, but the research was conducted not by linguists, but by legal workers, and often there was little practical sense for "non-lawyers" in them (such works, as a rule, were distributed among the relevant institutions and were labeled " undisclosed"). For example: "Dictionary of thieves' jargon: A manual for police officers, places of detention and investigators of the MOOP. Vilnius, 1965" and "Dictionary of thieves' jargon: A manual for operational and investigative police officers. Kyiv, 1964". These materials either simply did not reach the general reader, or were accompanied by moralizing articles, mainly on the topic of the penetration of thieves' slang into the youth language.

Fortunately, perestroika has changed the status quo. It was a real boom - a year there were several dozen works dedicated to jargon, including youth! Of course, many of them were of low quality and hastily made, but nevertheless they contributed to the fascinating business of studying slang. informal youth speech studied from different points of view, for example, in the context of the language of the city (Pesterova M. T., Ruth M. E. "Nominativity and expressiveness in the semantics of a figurative word (naming people in the speech of schoolchildren) "Live speech of the Ural city. - Sverdlovsk, 1988) or as a characteristic of modern language culture(Elistratov V. S. "Russian Argo in Language, Society and Culture", 1995). In means mass media now and then there are discussions about slang, Active participation in which young people are accepted. Articles about jargon addressed to schoolchildren and students are published. And of course, there is a great variety of dictionaries characterizing different kinds jargon and their interpenetration: Makhov V. "Dictionary of criminal jargon in the USSR" (1991); Milyanenkov L. A. "Beyond the Law: Encyclopedia of the Underworld" (1992), etc.

By 2000, the wave of interest in the study of jargon subsided again, leaving behind only small islands of dissertations on the topic of the jargon of programmers or sales managers. However, it cannot be said that interest in youth jargon has completely subsided - both printed and electronic publications return to this topic every now and then. There are several electronic dictionaries of youth slang, actively updated by the readers themselves. These are the "Dictionary of youth slang" and "Jargon of drug addicts and youth slang" (the creator of the dictionary is Anna Babina). There are entire websites devoted to this subject. And this topic is truly inexhaustible. Youth jargon is developing and changing so rapidly that even the most nimble researchers cannot keep up with it.

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Jargon is a type of speech. Youth slang as a social type of speech

Chapter 1 Conclusions

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