Any entrepreneur, striving to increase his profit, feels the inevitable tax burden. It is natural to strive to reduce the cost of paying taxes, but it is important not to cross the line defined by law. However, the tax burden cannot be too low, because in this case there will almost certainly be violations tax legislation, which can be identified either planned or unscheduled.
What components does the tax burden consist of, what is its role in entrepreneurial activity how to calculate it on different economic levels whether an entrepreneur can do this on his own - we discuss all these questions below. Join us!
Absolute and relative tax burden
The concept of tax burden is used to establish financial obligations entrepreneur before the state. It can be viewed as a relative or absolute value.
The amount burdening the entrepreneur due to his duties as a taxpayer, expressed in a certain figure, is absolute value tax burden.
Entrepreneurs need to know this figure in order to plan the ratio of expenses and income, optimize the business, and evaluate its profitability.
Tax authorities interpret the tax burden as a measure characterizing the funds that an entrepreneur allocates from business for his tax expenses. This approach is relative, as it includes many parameters taken into account by the Federal Tax Service.
That is why relative designation tax burden makes it possible to better analyze the impact of the tax burden on financial condition entrepreneur and the profitability of his business.
Sometimes the tax burden is identified with effective tax rate– a percentage of the actual payment of a particular tax in the total tax base. When it comes to the tax burden for a specific tax, it is permissible to apply this definition, which is what is done in some regulations.
State documents
Since the tax burden ranks first among the criteria for selecting the “lucky” ones for an on-site tax audit, its documentary regulation relates primarily to documents issued by the Federal Tax Service. The relations between tax payers and regulatory authorities are regulated by the following acts:
- Order of the Federal Tax Service Russian Federation“On approval of the Concept of the travel planning system tax audits» dated 05/30/2007 No. MM-3-06/333 and its Appendix No. 3 - information data, annually replenished and updated;
- Letter from the Federal Tax Service of the Russian Federation “On the work of commissions tax authorities on legalization tax base» No. AS-4-2/12722 dated July 17, 2013 contains a formula for calculating the tax burden according to various types taxes and special tax regimes.
NOTE! All this information is contained on the official website of the Federal Tax Service.
Who needs it and why?
Determining how much money goes to taxes is important point, defining the activity economic entities at various levels:
- taxpayers themselves– can evaluate the effectiveness of their activities, determine how great the risk of a tax audit is, and make a decision on the optimal tax regime, predict further actions;
- The Federal Tax Service using these figures, he designs his control activities, and also has the opportunity to influence modernization tax system generally;
- Ministry of Finance and other economic government structures based on tax burden indicators are studying economic situation at regional and state levels, planning and forecasting further financial policy countries.
What kind of load will we consider?
The mentioned documents, in addition to informational information, can give entrepreneurs the opportunity to independently calculate the tax burden using specially developed formulas.
The first document (order of the Federal Tax Service) provides a general formula that will help in the calculation total tax burden, that is, the share of funds that were accrued for payment on the basis tax returns, in relation to the amount of revenue recorded by Goskomstat (in the income statement).
IMPORTANT! Personal income tax is included in the calculation of such a load, but VAT is not. In this case, contributions to off-budget funds, since not all of them are supervised by the Federal Tax Service.
The second document (letter from the Federal Tax Service) contains several calculation formulas for different taxes and certain special tax regimes.
Formula for calculating the tax burden
Cumulative load
calculated very averagely. Its formula is extremely simple: it is a quotient of tax deductions and revenues. In a more refined version, it might look like this:НН = СнОг x 100% / СВг - VAT,
– the amount of taxes paid according to the report in the tax year;SVg– amount of revenue for accounting documents corresponding to the annual tax period; it does not include VAT and excise taxes.
This technique was developed and recommended for use by the Ministry of Finance of the Russian Federation.
The load will be considered low and will attract close attention from the tax authorities if the calculated indicator is less than the industry average values updated annually on the Federal Tax Service website.
FOR YOUR INFORMATION! There are other methods for calculating the tax burden in the aggregate, proposed in various economic publications.
EXAMPLE. Let's calculate the workload of the conditional Dolgozhdan LLC, which is engaged in the hotel business.
The Federal Tax Service has determined average level load for this type of business is 9%.
Enterprise revenue according to data financial report for 2015 amounted to 40 million rubles. Tax returns filed by the firm this year showed the following tax deductions:
- VAT – 1.1 million rubles;
- income tax – 1.2 million rubles;
- corporate property tax – 520 thousand rubles;
- transport tax – 250 thousand rubles.
WITH wages employees were deducted personal income tax for 750 thousand rubles. Insurance premiums, as well as transfers to Pension Fund, have no significance for this calculation.
: 1,100,000 + 1,200,000 + 520,000 + 250,000 + 750,000 = 2,625,000 rub. Divide by the profit indicator: 2,625,000 / 40,000,000 = 0.065. Multiply by 100%, we get 6.5%.The calculated result is less than the average (9%) determined by the Federal Tax Service for this business sector. Therefore, Dolgozhdan LLC will be included in the plan of on-site tax audits, or its employees will be called to the tax office to give explanations.
Load for a specific tax
Most often, the tax burden is calculated using VAT and income tax.
Level of income tax burden
The Federal Tax Service will be alert if it is below the following indicators:
- for trade enterprises – less than 1%;
- for other organizations, including those involved in production and contracting - less than 3%.
It is calculated using the following formula:
ННп = Нп / (Др + Двн),
Where:
NNp– tax burden for income tax;
Np– income tax based on the results of the annual declaration;
dr– income from sales determined according to the profit declaration data;
Dvn– other (non-operating) income of the organization according to the same declaration.
The result obtained is multiplied by 100%.
Level of tax burden for VAT
The Federal Tax Service recognizes the level of tax burden for VAT as low if for all four quarters of the reporting year the amount tax deductions for VAT will amount to 89% or more of the full amount of this tax.
- Divide the amount of VAT (VAT) paid into the tax base indicators in accordance with Section 3 of the relevant declaration, focusing on the state of the Russian market (NBRF):
Taxpayer tax for VAT = NNDS / NBRF
- Find the ratio of the amount of VAT according to the declaration (VAT) to the total tax base, which includes both indicators of the Russian market and the export market (NBtot):
NN for VAT = NNDS / Nbot.
Nuances of the tax burden for different types of entrepreneurs
- IP. Individual entrepreneur must calculate the tax burden for personal income tax. To do this, you need to divide the indicator in your declaration by the 3-NDFL given in the declaration.
- Payers of the simplified tax system must take the level of their load accrued in accordance with the declaration and divide it by income in accordance with 3-NDFL.
- Entrepreneurs on the Unified Agricultural Tax divide, accordingly, their tax indicators by the amount of income according to the 3-NDFL declaration.
- Those who chose OSNO, sum up VAT and income tax and find the ratio of the received amount to total revenue reflected in the income statement.
IMPORTANT INFORMATION! If a businessman, in addition to those listed, pays other taxes, for example, land, water, property, etc. (except for personal income tax), then all these taxes will participate in the calculation of the total burden.
If the level of the tax burden turns out to be low, this does not mean mandatory penalties: they can only be imposed based on the results of an audit, the risk of which naturally increases in such a situation.
The tax burden– one of the key performance indicators of the company. In this article we will tell you why this indicator is needed, what it affects and how to calculate it.
There are two concepts of tax burden: absolute and relative. Absolute is the total amount of taxes and contributions that the company transfers to the budget. Relative is the ratio between the amount of taxes paid and any financial indicator, for example, revenue.
Example
The absolute tax burden of the company for the year is 1.5 million rubles.
Relative – 12% of revenue.
That is, the absolute burden simply shows how much taxes the company paid. This is not a very informative indicator for the tax office; it is needed more by the company itself for analysis. The relative tax burden characterizes how much of the company's money goes to the budget. In this article we will talk about it.
Why do you need a company's tax burden ratio?
The tax burden coefficient is an indicator that tax specialists use when analyzing the details of companies and choosing who to include in the plan. on-site inspections. The lower the tax burden, the greater the likelihood that the organization will be suspected of violating the Tax Code of the Russian Federation and will be included in the plan.
The Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/333@ “On approval of the Concept of the planning system for on-site tax audits” contains the criteria by which an organization falls into the risk zone when drawing up an audit plan. The first item on the list is that the tax burden on business is less than the industry average.
In addition, the tax burden indicator, among others, is used by banks when deciding whether to issue a loan to an organization. Banks also control the tax burden in order to comply with the “anti-money laundering” law of August 7, 2001 No. 115-FZ. Yes, according to Methodological recommendations Central Bank of the Russian Federation No. 18-R, approved in 2017, if the amount of taxes paid is less than 0.9% of the total turnover on the account, then this is a sign of a “bad” client. The bank may refuse service to such a client.
How to calculate an organization's tax burden
According to the Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/333@, the total burden is calculated as the ratio of all taxes paid.
In letter dated June 29, 2018 No. BA-4-1/12589@, the Federal Tax Service specified the calculation procedure:
the proceeds must be taken without VAT and excise taxes;
the amount of taxes includes the paid personal income tax;
insurance premiums are not included in the calculation.
The resulting indicator must be compared with data from Appendix 3 of the same order, where the Federal Tax Service annually publishes average data by industry.
Tax burden by type economic activity based on the results of 2018 ()
The table also shows the fiscal burden on insurance premiums for reference.
Example
According to tax returns, the construction organization paid 950 thousand rubles for 2018. taxes, including personal income tax. Insurance premiums – 430 thousand rubles. The organization’s revenue for 2018 excluding VAT amounted to 10.5 million rubles.
Total tax burden:
950 000 / 10 500 000 * 100 = 9,05
Tax burden on insurance premiums:
430 000 / 10 500 000 = 4,1
Let's compare the obtained coefficients with the average load by industry for 2018. For construction, the average value of the total load is 10.4, for insurance premiums - 4.4.
The company in our example has indicators below the industry average, which means it falls into the risk zone and will most likely be included in the inspection plan.
It happens that when calculating the tax burden, incompetent inspectors do not take all indicators, for example, only income tax, but compare them with the industry average burden from the specified letter. So they get an incorrect picture with an underestimated tax burden and ask the organization for an explanation. In such a situation, send your calculation to the tax office, taking into account all taxes, and an explanation of the calculation.
You can check the company’s tax burden and compare it with industry averages using a special service on the Federal Tax Service website “Tax calculator for calculating the tax burden.” It is suitable for those who pay taxes according to common system taxation. The service allows you to compare your tax burden, including individual taxes, with industry averages by region. The service also contains information on the average salary level, calculated on the basis of 2-NDFL certificates.
Any organization wants to pay less taxes. This is normal and not prohibited, as long as you do not use illegal optimization methods. On the other hand, if a company reduces payments and deviates from industry averages, they come to check it. 1C-WiseAdvice carefully ensures that the load always remains in safe zone and did not deviate from the reference values by more than 10%. This allows you not to attract the attention of the Federal Tax Service and reduce the risk of an on-site tax audit to almost zero.
Personal income tax burden
Letter of the Federal Tax Service dated July 25, 2017 No. ED-4-15/14490@ defines the tax burden of individual entrepreneurs for personal income tax as the ratio of calculated personal income tax from business activities to total amount income from this activity.
If the personal income tax burden is low, the entrepreneur will be called to a commission in tax office. But the letter does not say what is considered a low tax burden.
But in the same letter there is another criterion - share professional deductions for calculating personal income tax. If this share exceeds 95%, the individual entrepreneur becomes a candidate for a commission call.
As for organizations, tax specialists analyze not the relative burden of personal income tax, but the dynamics of the amounts paid. Inspectors analyze the indicators of 6-NDFL reports and call for a commission if:
- personal income tax receipts decreased by more than 10 percent compared to the previous quarter or year;
- By personal income tax amounts concluded that the organization pays wages below the regional average for this type of activity.
In the same way, they analyze calculations for insurance premiums and see whether the amount of contributions has decreased with the same number of employees.
Income tax burden
The current documents do not contain a methodology for calculating the burden separately for income tax. It was stated in the letter of the Federal Tax Service dated July 17, 2013 No. AS-4-2/12722, which has now been cancelled.
But it is possible that tax authorities can still use the same methodology when analyzing the burden of taxpayers.
The calculation formula looks like this:
In the mentioned letter, low is understood as the tax burden:
- less than 3% – for manufacturing enterprises;
- less than 1% – for trade enterprises.
VAT burden
The situation is the same as with the income tax burden. The methodology was prescribed in the canceled letter of the Federal Tax Service dated July 17, 2013 No. AS-4-2/12722.
But regarding VAT, tax authorities are much more interested not in the relative tax burden of VAT, but in the share of deductions in the total amount of accrued VAT.
It is calculated like this:
According to the order of the Federal Tax Service of the Russian Federation dated May 30, 2007 No. MM-3-06/333@, an organization belongs to a risk group if the share of deductions exceeds 89%. This is an all-Russian indicator; in different regions this value may be slightly less or more. Information on the safe share of deductions by region can be obtained
If the share of deductions in your company exceeds a safe level, you may be included in the on-site inspection plan, asked for clarification, or called to a commission where they will convince you to submit an updated declaration with smaller deductions.
It is useful to check the proportion of VAT deductions before submitting each return. If the specific gravity turns out to be higher than safe, you can transfer part of the deductions to the future so as not to attract attention. But you don't have to do this. If you are clear and ready for questions, be prepared to provide clarification and provide supporting documents.
As you can see, there is no single calculation method, and no one knows which method the local tax authorities will use when they conduct a pre-audit analysis. 1C-WiseAdvice lawyers have many years of experience in the Federal Tax Service, so they are able to look at the problem through the eyes of a tax specialist.
Contact us for comprehensive accounting services– and you can be sure that the tax burden on your business will never come to the attention of tax authorities. We always keep our finger on the pulse, and the tax burden is one of the control points that is monitored every time on the eve of reporting.
So, two weeks before the next tax reporting We inform the client of the size of the planned tax burden, and also offer options for adjusting it in order to optimize it tax payments. And only after agreeing on the proposed options, we make the final tax calculation and generate tax reporting.
Order service
Calculate the company’s tax burden and compare the data obtained with the Federal Tax Service indicators. This will allow you to learn about the risks in advance and prepare for questions from inspectors. Safe indicators of the tax burden by type of economic activity in 2017 are in this article.
The Federal Tax Service calculates and publishes safe indicators of the tax burden and profitability by type of economic activity on its website www.nalog.ru. If the company's workload and profitability are less than the average for its type of activity, an on-site inspection is possible.
You can check right now whether inspectors will have questions for your company.
Tax burden by type of economic activity in 2017: how to calculate
Tax burden is an indicator calculated as the ratio of taxes paid to revenue financial statements, multiplied by 100%.
Formula for calculating the tax burden of an organization:
amount of taxes for calendar year according to reporting data / amount in line 2110 “Revenue” annual report O financial results x 100%
To calculate the load in 2017, it is necessary to take into account all taxes that the company pays, including including personal income tax for employees.
In 2017, insurance premiums are not included in the amount of taxes paid (letter of the Federal Tax Service of Russia dated March 22, 2013 No. ED-3-3/1026@). Most likely, next year the tax authorities will include contributions in the calculation, since now they themselves administer these payments and they will have data for this year. Therefore, when preparing reports for the 1st quarter of 2018, companies will determine the tax burden, including contributions.
In 2017, tax authorities have the right to check the years 2014-2016 (clause 4 of article 89 Tax Code RF). Compare the company’s data with the tax burden of the Federal Tax Service of Russia over these years. In case of deviations, an inspection will not be scheduled immediately, but reasons may be requested.
The so-called Concept of the planning system for on-site tax audits was approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333. It allows you to understand to what extent your business is at risk of being subject to an on-site audit by tax authorities. One of the main criteria is the tax burden by type of economic activity. Mid-May 2018 Tax service Russia has published updated tax burden indicators by type of economic activity for 2017. We provide a complete list of them in this review (can be downloaded) so that each company (IP) can compare them with its value.
Composition of activities
Traditionally, indicators of the tax burden by type of economic activity are fixed in Appendix No. 3 to the mentioned order. Now - for 2017 (the Federal Tax Service updates them annually). The document deals with enlarged areas of activity according to the OKVED-2 classifier. Look for the one that best suits your field.
Types of indicators
Note that the tax burden coefficients by type of economic activity in the Concept of on-site inspections of the Federal Tax Service are always presented in tabular form. And there are 2 types of them:
Please note that the values of the tax burden by type of economic activity for 2017 are shown as percentages.
The tax burden is the ratio of taxes (including personal income tax) and fees according to the official statistical reporting of the Federal Tax Service of Russia to the turnover of organizations according to Rosstat, multiplied by 100%.
| Type of economic activity (according to OKVED-2) | Period 2017 | |
| TOTAL | 10,8 | 3,6 |
| Agriculture, forestry, hunting, fishing, fish farming - total | 4,3 | 5,5 |
| crop and livestock farming, hunting and provision of related services in these areas | 3,5 | 5,4 |
| forestry and logging | 7,5 | 6,8 |
| fishing, fish farming | 7,9 | 5,5 |
| Mining - total | 36,7 | 1,8 |
| extraction of fuel and energy minerals - total | 45,4 | 1,0 |
| extraction of mineral resources, except fuel and energy | 18,8 | 4,1 |
| Manufacturing industries – total | 8,2 | 2,2 |
| production of food, beverages, tobacco products | 28,2 | 2,4 |
| production of textiles, clothing | 8,1 | 4,2 |
| production of leather and leather products | 7,9 | 4,7 |
| wood processing and production of wood and cork products, except furniture, production of straw products and wicker materials | 2,0 | 3,6 |
| production of paper and paper products | 4,4 | 1,8 |
| printing and copying activities | 9,2 | 4,3 |
| production of coke and petroleum products | 5,1 | 0,2 |
| production of chemicals and chemical products | 1,9 | 2,4 |
| production medicines and materials used for medical purposes | 6,9 | 3,0 |
| production of rubber and plastic products | 6,3 | 2,6 |
| production of other non-metallic mineral products | 8,9 | 3,5 |
| metallurgical production and production of finished metal products, except machinery and equipment | 4,4 | 2,4 |
| production of machinery and equipment, not included in other groups | 8,8 | 3,9 |
| production of electrical equipment, production of computers, electronic and optical products | 9,9 | 4,3 |
| production of computers, electronic and optical products | 12,5 | 5,3 |
| production of electrical equipment | 6,7 | 3,0 |
| production of other Vehicle and equipment | 4,7 | 4,8 |
| production of motor vehicles, trailers and semi-trailers | 5,1 | 1,7 |
| Security electrical energy, gas and steam; air conditioning – total | 6,8 | 2,4 |
| generation, transmission and distribution of electricity | 8,1 | 2,2 |
| production and distribution of gaseous fuels | 1,3 | 1,4 |
| production, transmission and distribution of steam and hot water; air conditioning | 6,5 | 4,5 |
| Water supply, sanitation, organization of waste collection and disposal, activities and elimination of pollution - total | 8,4 | 4,8 |
| Construction | 10,2 | 4,3 |
| Wholesale and retail trade; repair of vehicles and motorcycles – total | 3,2 | 1,2 |
| wholesale and retail trade motor vehicles and motorcycles and their repair | 2,7 | 1,1 |
| wholesale trade, except wholesale trade of motor vehicles and motorcycles | 3,1 | 0,9 |
| retail trade, except trade in motor vehicles and motorcycles | 3,6 | 2,2 |
| Activities of hotels and catering establishments – total | 9,5 | 5,7 |
| Transportation and storage – total | 6,8 | 4,8 |
| railway transport activities: intercity and international passenger and freight transportation | 8,5 | 6,8 |
| pipeline transport activities | 4,5 | 2,1 |
| water transport activities | 9,3 | 4,1 |
| air and space transport activities | neg. | 3,0 |
| postal and courier activities | 14,4 | 11,6 |
| Activities in the field of information and communication - total | 16,4 | 5,2 |
| Real estate activities | 21,3 | 6,3 |
| Administrative activities and related additional services | 15,4 | 9,2 |
The tax burden is an indicator calculated as the ratio of the amount of taxes paid by the taxpayer to the amount of his revenue according to the financial statements, multiplied by 100%. Each organization can calculate it independently using the formula:
Tax authorities, in turn, determine the tax burden coefficient by type of economic activity, i.e., a certain average value for each industry (clause 1 of the Publicly Available Criteria for Assessing GNP Risks, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333 @). And if it turns out that the level of workload in a particular organization is lower than the industry average, this may become the basis for including the company in the on-site inspection plan (clause 1, section 4 of the Concept of the GNP planning system, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 N MM -3-06/333@, Letter of the Ministry of Finance of Russia dated June 23, 2016 N 03-02-08/36472). After all, this means that the organization pays less taxes (their share is a smaller part of its revenue) than other companies operating in the same field. Which raises certain suspicions among regulatory authorities.
As can be seen from the formula, insurance premiums are not included in the amount of taxes paid for the year (Letter of the Federal Tax Service of Russia dated March 22, 2013 N ED-3-3/1026@).
Indicators of the industry average tax burden
Tax burden values by type of economic activity are freely available. The Federal Tax Service publishes them at the end of each year on its website no later than May 5 of the following year (clause 6 of Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333@). On this moment The document contains data for the period from 2006 to 2015. And the spread of values across industries is quite large: for 2015 - from 1.4% to 41.5%.
Tax burden indicators for specific taxes
Low level load on specific tax(income tax, tax under the simplified tax system, etc.) may become a reason for selecting a taxpayer to the list of those whose activities are subject to review by the commission. Thus, the income tax burden is determined according to the income tax return as the ratio of the calculated tax to the amount of revenue and non-operating income, multiplied by 100%. If the obtained value is less than 3% (and for trade organizations- less than 1%), then the load level is considered low. This means that the company will be included in the “commission” list.
The tax burden for VAT is determined differently: as the ratio of the amount of VAT deductions for the previous 4 quarters to the amount of accrued VAT for the same period, multiplied by 100%. Here the load is considered low if the indicator value is 89% or more (